- •Изучаем основы бизнеса down to business
- •Часть 1 Хабаровск
- •Введение
- •I. TextWhat is Business?
- •Input – transformation – output
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •Sale of goods
- •III. Speech practice exercises
- •Sam. – Look, many people would like to start a business. It involves
- •Vocabulary notes
- •IV. Brush up your grammar a. Grammar Review Exercises
- •I. Text types of economic systems
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech practice exercises
- •Key word – combinations
- •Vocabulary notes
- •IV. Brush up your grammar
- •A. Grammar Folio
- •The Passive Voice
- •Страдательный (пассивный) залог
- •B. Exercises
- •I. Text economic entity assumption
- •Sole Proprietorships
- •Partnerships
- •Advantages and Disadvantages of a Partnership
- •Corporations
- •Advantages and disadvantages of a corporation
- •Vocabulary
- •Exhibit 3.1. Prevalence and Profits of the Three Forms of Business Ownership
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech practice exercises
- •Vocabulary notes
- •Vocabulary notes
- •Vocabulary notes
- •IV. Brush up your grammar a. Grammar Folio The Present Perfect Continuous Tense
- •B. Exercises
- •I. Text labour market
- •Exhibit 4.1. Sector of the us Economy
- •Exhibit 4.2. Shift in Employment by Industry Sector
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech and writing practice exercises
- •Curriculum Vitae
- •C.S.E.* Maths, English, Geography, History, Chemistry 1987
- •Interests:
- •Commentaries
- •Interests: __________________________________________________
- •Vocabulary notes
- •IV. Brush up your grammar a. Grammar Folio The Past Perfect Tense
- •B. Exercises
- •I. Text nature of accounting
- •A Typical Finance Department
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary practice exercises
- •III. Speech practice exercises
- •IV. Brush up your grammar
- •B. Exercises
- •I. Text financial statements
- •Balance Sheet
- •Vocabulary
- •Comprehension questions
- •Income Statement
- •Vocabulary
- •Comprehension questions
- •Statement of Cash Flows
- •Vocabulary
- •Comprehension questions
- •II. Vocabulary exercises
- •III. Speech and writing practice exercises
- •Exhibit 6.1. Balance Sheet for Computer Discount Warehouse
- •Exhibit 6.2. Income Statement for Computer Discount Warehouse
- •Exhibit 6.3. Statement of Cash Flows for Computer Discount Warehouse
- •Prepare the financial statements at May31 for David Palmer, Attorney at Law.
- •Vocabulary notes
- •IV. Brush up your grammar
- •A. Grammar Folio
- •The Modals and Their Equivalents
- •To have to
- •B. Exercises
- •Supplementary texts for translation text 1 people who made a fortune
- •Vocabulary notes
- •Text 2 upbeat on russia
- •Vocabulary notes
- •Text 3 mergers and acquisitions
- •Vocabulary notes
- •Text 4 shareholders
- •Vocabulary notes
- •Text 5 starting up business in russia
- •I. Professional Overview of the Russian Recruiting Market
- •II. Professionals Most Demanded by Western Companies in Russia
- •Vocabulary notes
- •Text 6 along scientific lines
- •Vocabulary notes
- •Text 7 auditing
- •Vocabulary notes
- •Text 8 the changing accounting profession
- •Vocabulary notes
- •Список литературы
- •Содержание
III. Speech practice exercises
1. Translate into English:
1. Владелец частного предприятия сохраняет за собой всю прибыль, которая облагается налогом по индивидуальной ставке.
2. Примерно две трети предприятий частной собственности в США зарабатывают менее двадцати пяти тысяч долларов в год.
3. Во многих странах, адвокатам, врачам и бухгалтерам не разрешается создавать частные компании, только партнерства с неограниченной ответственностью.
4. Товарищество не является юридическим лицом, отделённым от своих владельцев.
5. Договор о товариществе излагает права и обязанности каждого партнёра.
6. В отличие от частного предприятия и товарищества, корпорация является отдельным юридическим лицом.
7. Акционеры, или владельцы корпорации, пользуются преимуществом ограниченной ответственности. Они не несут персональной ответственности за долги корпоративной единицы.
8. Частное предприятие может перестать существовать, когда владелец умирает, в то время как корпорация имеет неограниченную продолжительность жизни.
9. Помимо ограниченной ответственности, корпорации обладают преимуществом ликвидности, которая означает, что инвесторы могут легко превращать свои акции в наличность.
10. Акционеры должны платить подоходный налог на свою долю прибылей корпорации, получаемую в виде дивидендов.
11. 500 крупных корпораций США являются частными корпорациями, находящимися во владении частных лиц или компаний.
12. Такие корпорации, как General Motors, IBM, Coca-Cola представляют собой холдинговые компании, владеющие рядом дочерних компаний.
2. Read the dialogues, reproduce them and make up your own ones.
A)
Mike – Hi, Jim! Haven’t seen you for ages. I’ve heard you left for Europe
some years ago. How’s everything?
Jim – Not bad. Glad to meet you, Mike. Well, I’ve been living in France
for two years already. I’m on business here. How are you?
M – Pretty good, thanks. I’ve recently inherited a small business – a
restaurant – and I’m going to operate it.
J – That’s great! But isn’t it a little risky? I’ve just read an article about
private companies and think it is a dangerous and difficult business.
M – Sure, but I’ve always wanted my own place. I’m eager to become a
sole proprietor. In order to succeed in business, one needs to take
a few risks – calculated risks, of course.
J – But as a sole proprietor you are entirely responsible for your
success or failure, aren’t you? If your losses prove to be greater
than the investment, you’re responsible for paying them If you
fail, you will lose everything you own, even your family’s home!
M – I hope, I won’t . I’ve been taking lessons in business school for a
year already – to learn about business. And you know, I’ve been
taught much!
J – It’s a good idea! Well, what about taxes?
M – Here I gain an advantage. I will pay fewer taxes and at a lower
rate than a corporation does. And one more thing! As a proprietor,
I can make my own decisions without having to consult others.
Nobody can poke their nose into my business.
J – That sounds optimistic. But you have to do a lot to succeed in this
town. What are you going to start with?
M – I’ve been thinking it over ever since I became a proprietor. I have
grandiose plans – well, to reconstruct the hall, to paint the walls
pink and white, to buy new furniture and cooking equipment, to…
J – To get a talented chef! That’s the first thing you should do, I
suppose. By the way, I’m not bad at cooking.
M – Really?
J – Do you know what I’ve been doing in France for the last two
years? I’ve been practising French cuisine in a fashionable Paris
restaurant and I’ve been named a “blue ribbon” chef recently.
Well, now I’m thinking of coming back soon.
M – Sounds fantastic!