关于商务英语里面的几个专业名词。

Comparison with S corporations The terms "C corporation" and "S corporation" are used to distinguish corporations governed by Subchapter C of the Internal Revenue Code from those of governed by Subchapter S. Because the non-tax aspects of C corporations and S corporations are identical, their operations are governed by the same rules fo state law. The operation of the two types of corporations, however, will be different in some cases because S corporations are usually owned by only a few individuals--maximum of 75 is allowed for qualification as an S corporation whereas a C corporation may have an unlimited number of owners. Thus, all publicly owned corporations are C corporations, whose day-to-day operational mode differs from that of a small, closely held company. A C corporation (unlike an S corporation) is not restricted as to the types of eligible shareholders. Thus, the shareholders can include individuals, other corporations, trusts, partnerships, LLCs, and other quasi-entities. In addition, the difference in the tax treatment of C corporations and S corporations may result in more formality in the operation of C corporations. The income of a C corporation is taxed, whereas the income of an S corporation (with a few exceptions) is not taxed under the Federal income tax laws. The income, or loss, is applied, Pro rata, to each shareholder and appears on their tax return as Schedule E income/(loss). Unlike corporations treated as S corporations, a corporation may qualify as a C corporation without regard to any limit on the number of shareholders, foreign or domestic. The default rule is -- any corporation not properly filed as an S corporation will be treated as a C corporation for the tax purposes. 翻译： 与S公司的比较 术语“C类公司”和“S公司”是用来区分由SubchapterS公司内部收入码C管辖，由SubchapterS公司从美国的公司治理 由于非C类公司和S公司的税务问题是相同的，他们的行动是受国家法律对相同的规则。对公司的两类行动，但是，将不同的地方因为S公司所拥有，通常只有少数人 - 75，最高情况下是作为一个C类公司，而S类公司可能有资格允许无限数量业主。因此，所有公有企业的C类公司，其日常日常业务模式不同于小持股公司。 交流团（不像一个S公司），并不限于以合资格股东的类型。因此，股东可以包括个人，其他公司，信托，合伙企业，有限责任公司，和其他准实体。 此外，在C公司和S公司的税务处理的差异可能导致更多的形式在C公司的运作。对C类公司的收入征税，而S类公司的收入（除少数例外），是没有根据联邦所得税法征税。收入或损失，应用，分配，每个股东以及他们为附表位置所得税申报表显示/（亏损）。 如S公司与处理公司，公司可以作为一个C类公司不考虑任何关于股东人数，外国或国内的限制。默认的规则是 - 不正确的S类公司提交的任何公司将被作为C类公司税务处理