Board of directors，即董事会，A company's board of directors is the group of people elected by its shareholders to manage the company.

董事会，经营决策机构。董事会是由董事组成的，对内掌管公司事务、对外代表公司的经营决策和业务执行机构；公司设董事会，由股东（大）会选举。

董事会设董事长一人，副董事长，董事长、副董事长的产生办法由公司章程规定，一般由董事会选举产生。董事任期由章程规定，最长三年，任期届满，可连选连任，董事在任期届满前，股东会不得无故解除其职务。

Board of supervisors，即监事会，监事会是由股东（大）会选举的监事以及由公司职工民主选举的监事组成的，对公司的业务活动进行监督和检查的法定必设和常设机构。监事会是股份公司的常设监督机构（supervisory body）。监事会的监事由股东大会选举产生，代表股东大会执行监督职能。

监事会作为股份公司的内部监督机构，其主要职权是：

1.监督检查公司的财务会计活动；

2.监督检查公司董事会和经理等管理人员执行职务时是否存在违反法律、法规或者公司章程的行为；

3.要求公司董事和经理纠正其损害公司利益的行为；

4.提议召开临时股东大会；

5.执行公司章程授予的其他职权。

参考双语例句：

The Board of Directors (the “Board”) may exercise all the powers of the Company to borrow money to guarantee and to mortgage or charge all or any part of the undertaking, property and assets (present and future) and uncalled capital of the Company and, subject to the Companies Ordinance (the “Ordinance”), to issue debentures and other securities, whether outright or as collateral security for any debt, liability or obligation of the Company or of any third party.

董事会（“董事会”）可行使本公司一切权力借贷款项以就本公司现时及日后之全部或任何部分业务、财产及资产以及未催缴股本作出担保、按揭或抵押，并在公司条例（“条例”）之规限下，发行债权证及其他证券（不论作为本公司或任何第三方之债项、负债或责任之直接或附属抵押品）。

It contributes to the work of many audiences: first, the senior management of the organization; second, the audit committee and ultimately the board of directors or legislative/governing bodies; and also the public opinion at large, as a result of recent calls for greater transparency and accountability in handling taxpayer funds.

许多人的工作可受益于内部审计，包括各组织的高级管理层、审计委员会和董事会或立法/理事机构；因为近来要求加强纳税人基金透明度和问责制的呼声越来越高，所以内部审计还对公众舆论产生影响。

Factors considered in addressing the issue of COMI were that the place of the meeting of the board of directors was in France, the law governing the main contracts of the company was French law, business relations with clients were conducted from France, the commercial policy of the group was determined was in France, the authorization of the parent company to enter into financial arrangements was provided in France, the locations of the debtors primary bank was in France, and the centralized management of the purchasing policy, the staff, accounts payable and computers systems for the company were all located in France.

在处理主要利益中心问题时考虑的因素包括：董事会会议地点在法国，管辖该公司主要合同的法律是法国法律，在法国与客户进行业务往来，集团的商业政策在法国确定，母公司关于达成金融安排的授权是在法国作出的，债务人主要银行所在地在法国，以及公司采购政策、人事、应付账和计算机系统的统一管理均在法国。