Articles of association, memorandum of association, by-law 均有公司章程的含义，美国与英国和加拿大等国的用法有一定的差异。
Articles of association 在美国一般指组建公司时有关政府当局提交的公司简章，其内容简单，通常只包括公司名称，公司存在的时间、经营目的、股份数额、股票种类、董事姓名、地址；而在公司被批准成立后，公司内部管理等许多具体事项则由by-laws（或articles of amendment）予以规定，故by-laws 在美国即等同公司章程细则或公司内部章程（在英国或加拿大articles of amendment 是指公司体制等更改的规章）。
在英国及加拿大，articles of association 是指公司章程细则或内部管理章程，而memorandum of association （或articles of incorporation）则是组建公司时向有关部门提交的公司组织大纲。
相比之下，我国的公司组织章程是将公司简章和章程细则（或内部规章）合成一个文件，称为公司章程，因而，在翻译时，中国意义上的“公司章程”实际上等同于articles of association 加上by-laws （美式英语）或memorandum of association 加上articles of association（英式英语）。
（美国）公司章程Articles of Incorporation and By-Laws1) 公司组织大纲ARTICLES OFINCORPORATIONOF__________________________________××公司组织大纲First：The name of this corporation is ________________________________.第一条：本公司名称为______________________________________.Second: The purpose of this corporation is to engage in any lawful act or activity for which a corporation may be orga nized under the General Corporation Law of the state other than the banking business, the trust company business or th e practice of a profession permitted to be incorporated by the State Corporations Code.第二条：本公司的宗旨是从事××州一般公司法规定的公司能够从事的一切合法行为或活动。
《××州公司法典》所规定的金融业务、信托公司业务或专业活动不属于本公司的业务范畴。
Third：The name and address in this state of the corporation’s initial agent for service of process is:第三条：本公司发起人的姓名及其在本州送达通知的地址为：_________________________________________________________________ ____.Fourth:This corporation is authorized to issue only one class of shares of stock which shall be designated common stoc k. The total number of shares it is authorized to issue is ____________ shares.第四条：本公司仅有权发行一种股票，该股票为普通股。
授权发行股票的总股额为××股。
Fifth:The name and addresses of the persons who are appointed to act as the initial directors of this corporation are: 第五条：被任命作为本公司第一任董事的人员的姓名和地址如下：Name Address姓名：地址：_______________________________ ___________________________________________________________________ ___________________________________________________________________ _____________________________________________________________________ _____________________________________Sixth:The liability of the directors of the corporation for monetary damages shall be eliminated to the fullest extent permissible under the state law.第六条公司董事对经济损失的责任应根据××州法律规定的最大限量予以减免。
Seventh：The corporation is authorized to indemnify the directors and officers of the corporation to the fullest extent permissible under the state law.第七条本公司有权按照××州的法律规定的最大限量补偿公司董事和高级职员所受的损失。
IN WITNESS WHEREOF, the undersigned, being all the persons named above as the initial directors, have executed thes e Articles of Incorporation.以下署名人（均为以上所列名公司的第一任董事）已在本公司大纲上签名。
特此证明。
Dated _____________________________ Signature _______________________________________________________________________________ ______________________________ ___________日期：签字：The undersigned, being all the persons named above as the initial directors, declare that they are the persons who executed the foregoing Articles of Incorporation, which execution is their act and deed.以下签署人（均为以上列名公司的第一任董事）声明，他们都是以上公司组织大纲的签署人，签署此大纲是他们的自愿行为。
Dated _____________________________ Signature _______________________________________________________________________________ ______________________________ ___________日期：签字：2）股份公司内部管理章程By-LawsOF_____________________________________××公司内部管理章程ARTICLE I -- OFFICES•公司机构Section 1. The registered office of the corporation shall be at:第1款本公司注册机构位于：___________________________The registered agent in charge thereof shall be: "Name".负责注册的机构为：___________________________（机构名称）Section 2. The corporation may also have offices at such other places as the Board of Directors may from time to time appoint or the business of the corporation may require.第2款公司也可在董事会随时指定的或应公司业务要求的其他地点设立机构。
ARTICLE II -- SEAL第二条印章Section 1. The corporation seal shall have inscribed thereon the name of the corporation, the year of its organizati on and the words "Corporate Seal, "State"".•公司印章上须刻有公司名称、公司组建时间和“××州公司印章”的字样。
ARTICLE III -- STOCKHOLDERS' MEETINGS第三条股东大会Section 1 Meetings of stockholders shall be held at the registered office of the corporation in this state or at such place, either within or without this state, as may be selected from time to time by the Board of Directors.第1款股东大会必须在公司董事会随时指定的本州之内的公司注册机构或本州之内或以外的任何此种公司注册机构召开。