Subsidiary 、Affiliate 、Branch 和Office均有分公司或附属公司的含义。

Affiliate 含义较广，其可指与母公司联系松散，主要特征是参股，不为母公司控股的公司，即我们所称的“联姻公司”或“横向联合分公司”。其也可用作指与另一公司有联系的公司，a company, an organization, etc. that is connected with or controlled by another larger one，即“关联公司”、“分支机构”,此时其既可指parent company, 也可指subsidiary,branch或 division, 甚至同为一母公司子公司的“姊妹公司” (sister corporation)。

Subsidiary，也称为subsidiary corporation，a business company that is owned or controlled by another larger company，与母公司联系较紧密，多受母公司控股，是严格意义上的“子公司”。

Branch 和Office一般是指不具备法人地位的称为分公司的一种“分支机构”。Subsidiary 和 Affiliate 都是指具有法人地位的子公司。

参考双语例句：

Under its terms of reference the Commission is to assist the Council by (a) arranging for studies and advising the Council on population issues and trends, the integration of population and development strategies, population and related development policies and programmes and the provision of population assistance as well as addressing any population and development questions on which either the principal or the subsidiary organs of the United Nations or the specialized agencies may seek advice; (b) monitoring, reviewing and assessing the implementation of the Programme of Action of the International Conference on Population and Development at the national, regional and global levels, identifying reasons for success and failure, and advising the Council thereon; and (c) reviewing the findings of research and analysis pertaining to the interrelationships between population and development at the national, regional and international levels and advising the Council thereon.

按照职权范围，委员会以下列方式协助经济及社会理事会：(a)安排进行研究并就下列问题向理事会提供咨询意见：人口问题和趋势；人口与发展战略的一体化；人口与相关发展政策和方案，提供人口援助，并处理联合国主要机关或附属机关或专门机构可能征求咨询意见的所有人口和发展问题；(b)监测、审查和评价《国际人口与发展会议行动纲领》在国家、区域和国际各级的执行情况，查明成功和失败的原因并就此向理事会提供咨询意见；(c)审查关于国家、区域和国际各级人口与发展相互关系的研究和分析结果，并就此向理事会提供咨询意见。

The bank balance is the cash at bank held in interest bearing accounts with Bank of China (Hong Kong) Limited and Bank of China Limited, affiliate companies of the Trustee.

银行结馀为存于中国银行(香港)有限公司及中国银行股份有限公司（受託人的联属公司）的计息账户内的现金存款。

Therefore the ability for the IT team to be very specific on the advantages and cost savings of the new IGEL thin clients is key to convincing Branch Managers to upgrade their desktops at the right time.

因此，IT团队必须能够清楚明了地列出新IGEL瘦客户机的优点和成本优势，这对于说服分支机构经理适时升级桌面设备显得至关重要。

It is noteworthy that programmes implemented by the Office in the area education focused on the following strategic areas of support, all directly responding to strategies and results contained in Kenya Education Sector Support Programme (KESSP), the education sector’s plan to materialize Vision 2030: strengthening the planning, monitoring and evaluation of the education system through EMIS; enhancing the education sector responses to HIV and AIDS; improving the quality of education for peace programme; and strengthening literacy development through advocacy and technical support to strategic planning.

值得注意的是，本办事处在教育 领域开展的计划主要关注以下战略支助领域，所有这些都直接回应肯尼亚教育部门支助计划（KESSP）所载的战略和成果，教育部门计划实现 《2030 年展望》：通过教育管理信息系统加强规划、监测和评估教育系统；加强教育部门以应对艾滋病毒和艾滋病；提高教育促和平计划的质量；以及通过宣传和技术支持战略规划来加强扫盲发展。