principal office 主要营业地；主要办公地

同principal place of business,指公司总部所在地或公司主要事务与业务的办理地，通常是公司账簿所在地、股东大会召开地及公司高级管理人员商讨处理公司重要事务的地点，但并不以这些地点中的任何一项为绝对衡量标准。根据美国《商业公司示范法(修订本)》〔Revised Model Business Corporation Act〕，公司主要办公地点是指公司年度报告中载明的公司主要行政机构所在地，而不论该地点是在公司登记州之内或之外。 

The principal office will be the main location in which the business they conduct is performed. In this place, they are typical company books and records as well as the company's management. The physical place of business for a company will need to be reported to the U.S. Secretary of State office. There are also special rules for those who have taxpayers that work from home must prove that their residence is their primary place of business. To prove this, two criteria must be met. The designated place within the home must be used exclusively for the performance and administration of the business. There must be no other location where operations for the company are substantially performed. 以下为具体例句，供参考：、

例句1

When using your home as the principal office, you will be allowed to take certain tax deductions. This can include both rent and mortgage payments as well a certain percentage of the cost of utilities that is dedicated for use of the business section of your home.

当使用你的家作为主要营业地，你将被允许采取某些税收减免。这可以包括租金和按揭付款，以及一定比例的公用事业费用，这是专用于使用你家的商业部分。

例句2

Your physical location will not only have a bearing on the tax issues but also on litigation involving the company. Where the company is physically based will have a direct effect on the jurisdiction in which legal matters will be heard. The Supreme Court of the United States defines the principal place of business as the place where the corporation's officers will direct and control the company activities.

你的地理位置不仅会影响到税务问题，还会影响到涉及公司的诉讼。公司的实际所在地将对审理法律事务的司法管辖区产生直接影响。美国最高法院将主要营业地定义为公司管理人员指导和控制公司活动的地方。

例句3

A company's principal place of business is the primary location where its business is performed. This is generally where the business's books and records are kept and is often where the head of the firm and other senior management personnel are located. Corporations are usually required to report their principal place of business to the US Secretary of State.

公司的主要营业地是公司开展业务的主要地点。这通常是保存企业账簿和记录的地方，也是企业负责人和其他高级管理人员的所在地。公司通常被要求向美国国务卿报告他们的主要营业地。

例句4

Depending on the type of business, transactions and operations that are integral to the company may be conducted at the principal office. For example, a single-store retailer's principal office would be the store where they sell products, train and manage staff, maintain inventory, and run an office to oversee the operation. A dentist could list their office where they perform exams and treat patients as their principal office. The garage where a mechanic services vehicles and maintains tools and parts also qualifies for this designation.

根据企业的类型，对公司来说不可或缺的交易和经营可以在主要营业地进行。例如，单店零售商的主要营业地是商店，他们在这里销售产品、培训和管理员工、维护库存并管理办公室以监督运营。牙医可以列出他们进行检查和治疗病人的办公地，作为他们的主要营业地。机修工维修车辆、维护工具和零件的车库也符合这一名称。