Firm: 是任何一个企业，可以是独资、合资或是股份有限公司。Firm和company 相比概念更广泛。多指提供专业服务的营利性商业组织，

law firm律师事务所；

accounting firm会计师事务所；

an engineering firm 工程公司。

Enterprise: 商业企业，多指公司；企业单位；事业单位之类。

私企:private enterprise enterprise；

国企:state-owned enterprise。

Entity: 实体，主体。是指自然人以外的其他法律主体，如公司、合伙、公法人等。

參考双语例句：

①As registration or failure to effect a registration has consequences for the third-party effectiveness and priority of a security right the secured creditor is entitled to effect a registration with respect to its security right, either directly or through a representative such as a law firm or other service provider, provided that the necessary arrangements for access to the registry services have been made with the registry (see A/CN.9/WG.VI/WP.46/Add.2, paras. 49-52).

由于登记或未予登记均会影响 到担保权的第三方效力及其优先权，有担保债权人有权对其担保权办理登记，登记既可直接办理，也可通过法律 事务 所或 其他服务供应商等代表办理，但先 决条件是，已经与登记处达成了访问登记处服务的必要安排（见A/CN.9/WG.VI/ WP.46/Add.2，第 49-52 段）。

②UNESCO foresees participation in CP Outcomes in improved governance and social protection, ensuring quality and inclusive education through curriculum revision and teacher training, especially for marginalized groups; strengthened capacities for data collection and management; strengthened environmental sustainability policy, programmes and implementation; HIV/AIDS prevention; access to effective knowledge systems and mechanisms; enhanced employment and livelihood opportunities through facilitation and support to develop an entrepreneurship culture, improved local business climates for micro-, small- and medium-enterprise sectors, including upgrading of skills training with special attention to women and youth.

教科文组织预计将参加国家方案成果，改进治理和社会保护，通过修订教学大纲和培训教师，确保质量和包容性强的教育，特别是处于社会边缘地位的人群；加强数据收集与管理的能力；加强环境的可持续性； 方案与执行；预防艾滋病毒/艾滋病；获得有效的知识体系和机制；通过便利和支持增 加就业和生计的机会，以发展一种 企业家文化、改善地方微型、小中型企业的商业气候，包括技能培训更新，特别是对妇女和青年的培训。

③Impairment testing of the investments in subsidiaries or jointly controlled entities is required upon receiving dividends from these investments if the dividend exceeds the total comprehensive income of the subsidiary or jointly controlled entity in the period the dividend is declared or if the carrying amount of the investment in the separate financial statements exceeds the carrying amount in the consolidated financial statements of the investee’s net assets including goodwill.

于附属公司或共同控制实体之投资,如果所收取的股息超过附属公司或共同控制实体于宣布股息期内的综合收益总额,或该项投资于个别财务报表之账面值超过所投资公司资产净值 (包括商誉)于综合财务报表之账面值时,需对该项投资进行减值测试。