(1)董事会
股东选举产生的公司管理机构，通常由公司内部管理人员和公司外部董事组成。董事会有权选聘依公司利益行事的管理人员和代理人，并处理其他对公司有重大影响的事务。亦译为「董事局」。

(2)(合伙、社团及其他非法人团体的)管理机构

• Official Register
• official reporters
• official reports
• official rules
• official seal
• official secrets
• Official Solicitor
• Official Trustee of Charitable Funds
• Official Trustee of Charity Land
• Official Trustees of Charities
• official use
• official visitors
• Officia magistratus non debent esse vennalia.
• officiariis non faciendis vel amovendis
• Officina Justitiae
• officio
• officious will
• Officit conatus si effectus sequatur.
• officium
• Officium nemini debet esse damnosum.
• of force
• offset
• offset account
• offset well
• offshore transaction