2011年福建注会会计英语词汇 公司结构相关词汇

Corporate Structure

How authority and accountability are delegated within a company as well as how ownership is divided.

Certificate of Incorporation

Issued by a state upon approval of articles of incorporation. Together they form the corporate charter which establishes a corporation.

Bylaws

Rules governing the internal management of a company drawn up at the time of incorporation.

Board Resolution

Document recording a decision by the board of directors for action.

Board of Directors

Persons elected to develop company policy and ensure that a corporation acts within the scope of its corporate charter.

Checks and Balances

System in which each level of authority is “checked” by the others to make sure that power is balanced between them.

Chief Executive Officer (CEO)

Officer of a firm principally responsible for its day to day operations， usually the chairman of the board or president.

Chain of Command

A system wherein authority is passed down from top to bottom through a series of executive positions each of which is accountable to the one above it.

公司结构

公司内部权力如何分配，责任如何划分。

开业证明

由州政府批准公司章程后颁发。它们共同组成公司成立的宪章。

规章制度

公司成立时制订的内部管理制度。

董事会决议

记录董事会行动决定的文件。

董事会

被推选制订公司政策并确保公司按照其宪章运营的决策机构。

制衡来www.Examw.com

权力互相受到制约，保证相互间权利平衡。

首席执行官(CEO)

对公司日常运营负主要责任的官员。通常为董事会主席或总裁。

命令链

权力自上而下进行分配，下级官员对上级官员负责的体系。