是在建立一个LTD(private limited company）的时候，要签署的2个协议。

memorandom of associaton公司组织大纲
articles of association公司章程

借鉴宋雷老师的说法：

有关Charter、Articles of association、Certificate of incorporation、Articles of amendment、Memorandum of association和By-laws 的辨析：

    上述单词或词组均有公司“章程”的含义。对于这些术语，美国与英国和加拿大等国的用法有一定差异。如在美国，articles of association（在许多州也称为articles of incorporation）为公司的“组织大纲”或“公司简章”，一般是指组建公司时向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、董事姓名地址等内容1.。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 和articles of amendment在美国即等同“公司章程细则”或“公司内部管理规章”2.（注：在英国或加拿大等，articles of amendment 指“更改公司体制之规章”3.）。尽管by-laws或articles of amendment 也是按州法规定制定，但它们却是另外的独立的文件。

在英国及加拿大等，articles of association 则是指含公司章程细则或内部管理规则4.；而memorandum of association则等同组建公司时向有关部门提交的公司简章5.。

certificate of incorporation在美国有些州也用作指公司章程，但其多用于不发行股票的公益公司或互济公司6.。charter（也称为corporate charter）也可用作指章程，它和articles of association的区别在于它是指经君主或立法机关特许成立（未作为公司登记注册）的公司的章程，如英国原先的“东印度公司”（East Indian Company）的章程等7.。

相比之下，我国的一般公司的章程是将公司组织大纲或简章和章程细则（或内部管理规章）合并组成的一个文件，统称为“公司章程”，因而，中国意义上的“公司章程”实际上等同于articles of association加上by-laws。故笔者认为，按美式英语，我国公司的“公司章程”的准确翻译应为：Articles of Association & By-laws；按英式英语，其应为：Memorandum of Association & Articles of Association。

    注：1. Cf. Attorney Anthony Mancuso, How to Form Your Own California Corporation, 8thEdition, at Appendix, Nolo Press, Berkeley (1994); “Basic instrument filed with the appropriate governmental agency on the incorporation of a business. It sets forth the purposes of the corporation, its duration, the rights and liabilities of the shareholders and directors, classes of stock, etc.”Cf. The Publisher’s Editorial Staff, Black’s Law Dictionary, Abridged 6thEdition, at P. 74 (1991)

        2. “A rule of administrative provision adopted by an association or corporation for its internal governance. Corporate bylaws are usu. enacted apart from the articles of association.”Cf. Bryan A. Garner, Black's Law Dictionary, 7thedition, at P. 193, West Group (1999); “Terms and conditions of corporate management enacted subsequent to articles of incorporation.”Cf. The Publisher’s Editorial Staff, Black’s Law Dictionary, Abridged 6thEdition, at P. 73 (1991)

3. “A document which changes the capital structure or the constitution of a company and is ordinarily authorized by a special resolution of the shareholders.”Cf. H. Sutherland, D.B. Horsley & J.M. Edmiston, eds, Franser’s Handbook on Canadian Company Law, 7thEdition, at P. 453, Toronto, Carswell (1985)

4. “articles of association or Us articles of incorporation = document which regulates the way in which a company’s affairs are managed.”Cf. P.H. Collin, Dictionary of Law, 2ndEdition, at P. 32, Peter Collin Publishing（1993）

5. “legal document setting up a limited company and giving details of its aims, capital structure, and registered office.”Id. at P. 346

6. “is some states, same as articles of association”, Cf. James E. Clapp, Random House Webster's Dictionary of the Law, at P. 74, Random House, New York（2000）

7. “a certificate of incorporation or other documents issued by the state granting corporate status to an entity”, Id. at P. 78; “document from the Crown establishing a town or a corporation or a university or a company”, Cf. P.H. Collin, Dictionary of Law, 2ndEdition, at P. 86, Peter Collin Publishing（1993）