A vállalat definíciója
A company (firm) is created on the principle of freedom of association according to which anyone may associate with anyone else or join an existing firm. A company is a formal association of people for business purposes (for example operating to make profit), especially a corporation or group of persons legally incorporated under company law. In the USA it is called a corporation, which is a common word for any kind of business, whether a sole proprietorship or a partnership.
A vállalkozás körülírása
An enterprise is an industrial or commercial organisation. It can be either a state-run enterprise or a public enterprise, that is, a publicly owned commercial or industrial organisation that performs some essential service (e.g. transport) or produces some kind of a commodity (e.g. coal). On the basis of their basic purposes enterprises fall in two categories: profit-oriented and non-profit enterprises. According to another division we can talk about enterprises with, or without legal entity. Limited liability companies (Ltd.) and public limited companies (Plc.) fall within the former, while deposit partnerships and unlimited partnerships in the latter category.