Question: I am applying for job online and the form includes an area for me to list my references and our "Working Relationship".

What should I write in that area?

Also, when I report to a person who is the only other person in the company, what is their position: owner/manager/MD/CEO?

Answer: 
One of:

* My Manager
* Directly Reported to me
* Indirectly Reported to me
* Colleague on the same team
* Colleague on another team
* Friend
* Mentor
* Family (best avoided when possible.)

Terms may vary about between culture / country
> 
> What should I write in that area?
> 
> 
> 

For the references you are putting down, how would you categorize the relationship: Is this person your manager, team lead, teammate, subordinate, or something else? Where in the organizational chart are you in relation to the reference. Was this person a client of yours? Did you use this person as a vendor for some service? There are more than a few possible answers here.

> 
> Also, when I report to a person who is the only other person in the
>  company, what is their position: owner/manager/MD/CEO?
> 
> 
> 

This can vary. President, CEO, Owner, Founder, Creator, and Chairman are possibilities though it depends a bit on how the person views the company. They may just see themselves as a Principal or Director and thus it is worth either asking or looking at their business card or an on-line profile like LinkedIn that may have their title.