This rightly-rayed crater on the farside of the moon was photographed by Apollo 8 on December 24, 1968.The imaged area is near the subsolar point, where the sun was directly overhead as seen from the Apollo 8 spacecraft.
When a bank account lists someone as an authorized signer, that individual has the legal authority to spend or commit funds from the account. Corporations exist as legal entities, wholly and distinctly separate from their owners. Therefore, a corporation owns the bank account established in its name.
If you have a joint account, the co-owner can cash your refund check on your behalf. Most banks will allow this if both parties sign the check. If you are unavailable to sign, it's possible for your account co-owner to deposit the check into the account with just one signature and withdraw cash at an ATM.