- •1. Language Material
- •2. Reading Practice
- •3. Oral Practice
- •1. Answer questions.
- •3 Match the following:
- •4. Write the short essay on why you are agree or disagree with the statement that a strong small business community is the best interest of all citizens.
- •4. Grammar Review the indefinite form
- •II. The use of the Present Indefinite.
- •IV. The use of the Past Indefinite.
- •VI. The use of the Future Indefinite.
- •VII. The formation of the Future Indefinite in the Past.
- •VIII. The use of the Future Indefinite in the Past.
- •The formation of the Present Continuous.
- •II. The use of the Present Continuous.
- •Interrogative
- •IV. The use of the Past Continuous.
- •V. The formation of the Future Continuous.
- •5. Grammar Practice
- •Indefinite and Continuous Tenses
- •1. Розкрийте дужки, використовуючи дієслова b Present indefinite або Future Indefinite.
- •2. Розкрийте дужки, використовуючи дієслова b Present indefinite або Future Indefinite.
- •3. Розкрийте дужки, використовуючи дієслова b Present indefinite або Future Indefinite
- •4. Перепишіть текст в минулому часі (що розповідала мама)
- •5. Перепишіть текст в минулому часі
- •6. Розкрийте дужки, використовуючи дієслова в Present Indefinite або Past Indefinite.
- •7. Розкрийте дужки, використовуючи дієслова в Present Indefinite або Past Indefinite.
- •8. Розкрийте дужки, використовуючи дієслова в Present, Past або Future Indefinite.
- •9. Розкрийте дужки, використовуючи дієслова в Present Continuous або Past Continuous
- •10. Розкрийте дужки, використовуючи дієслова в Past Indefinite або Past Continuous.
- •Unit II
- •1. Language Material
- •2. Reading Practice
- •3. Oral Practice
- •3.1. Answer questions.
- •3.2 Match the following:
- •3.3 Combine a noun with a preposition to complete each sentence:
- •3.4 Read the text and choose the best answer
- •4. Grammar Review часи групи perfect
- •I. The present perfect
- •1. The formation of the Present Perfect.
- •2. The use of the Present Perfect.
- •3. The Past Indefinite and the Present Perfect.
- •II. The past perfect
- •1. The formation of the Past Perfect.
- •2. The use of the Past Perfect.
- •3. The Past Indefinite and the Past Perfect.
- •III. The future perfect
- •The formation of the Future Perfect.
- •2. The use of the Future Perfect.
- •IV. The future perfест in the past
- •1. The formation of the Future Perfect in the Past.
- •The use of the Future Perfect in the Past.
- •5. Grammar Practice Perfect Tenses
- •1. Розкрийте дужки, використовуючи дієслова в належній формі, щоб отримати Present Continuous або Present Perfect.
- •2. Розкрийте дужки, використовуючи дієслова в Present Perfect або Past Indefinite.
- •3. Розкрийте дужки, використовуючи дієслова в Present Perfect або Past Indefinite.
- •4. Розкрийте дужки, використовуючи дієслова в Past Indefinite або Past Perfect.
- •5. Розкрийте дужки, використовуючи дієслова в Past Indefinite або Past Perfect.
- •6. Розкрийте дужки, використовуючи дієслова в одному з подальших часів:
- •7. Розкрийте дужки, використовуючи дієслова в одному з подальших часів:
- •8. Розкрийте дужки, використовуючи дієслова в одному з подальших часів:
- •9. Розкрийте дужки, використовуючи дієслова в одному з подальших часів:
- •Unit III
- •1. Language Material
- •2. Reading Practice
- •3. Oral Practice
- •3.1. Answer questions.
- •3.2 Match the words with their definitions
- •A. The expenses incurred in producing goods or services during the period.
- •3.3 Supply the sentences with the missing words. A. He divided his … among his four brothers.
- •3.7 Write English equivalents
- •4. Grammar Review the perfect continious the present perfect continuous
- •1. The formation of the Present Perfect Continuous.
- •2. The use of the Present Perfect Continuous.
- •3. The Present Perfect Continuous Inclusive and the Present Continuous.
- •4. The Present Perfect and the Present Perfect Continuous Exclusive.
- •The past perfect continuous
- •1. The formation of the Past Perfect Continuous.
- •2. The use of the Past Perfect Continuous.
- •3. The Past Perfect Continuous Inclusive and the Past Continuous.
- •The future perfect continuous
- •1. The formation of the Future Perfect Continuous.
- •2. The use of the Future Perfect Continuous.
- •The future perfect continuous in the past
- •1. The formation of the Future Perfect Continuous in the Past.
- •2. The use of the Future Perfect Continuous in the Past.
- •5. Grammar Practice
- •1. В поданих реченнях змініть час дієслів на Present Perfect. Перекладіть речення українською мовою.
- •2. Розкрийте дужки, використовуючи дієслова в належній формі, так щоб отримати Present Continuous или Present Perfect.
- •3. Розкрийте дужки, використовуючи дієслова в Present Perfect, Present Continuous, Present Indefinite або Past Indefinite.
- •4. Розкрийте дужки, використовуючи дієслова в Present Perfect, Past Indefinite, Past Continuous або Past Perfect.
- •5. Розкрийте дужки, використовуючи дієслова в належному часі.
- •Unit IV
- •1. Language Material
- •2. Reading Practice The income statement
- •3. Oral Practice
- •I. Which of the listed above statements are true (t); false (f)
- •Match the words with their definitions
- •Match the following
- •Complete the sentences with the correct comparative or superlative form of the adjectives
- •4. Grammar Review the passive voice
- •1. The formation of the Passive Voice.
- •2. The use of the Passive Voice.
- •3. The use of tenses in the Passive Voice.
- •5. Grammar Practice Passive Voice
- •1. Передайте наступні речення в Passive Voice.
- •2. Перекладіть английською, використовуючи дієслова в Passive Voice.
- •3. Передайте наступні речення в Passive Voice.
- •4. Передайте наступні речення в Passive Voice.
- •5. Передайте наступні речення в Passive Voice.
- •6. Розкрийте дужки, використовуючи дієслова в Passive Voice.
- •7. Перекладіть англійською, використовуючи дієслова в Passive Voice.
- •1. Language Material
- •2. Reading Practice The balance sheet
- •3. Oral Practice
- •Choose the correct answer
- •Supply the sentences with the missing words
- •Choose the best alternative to complete the sentence
- •Complete the following sentences by putting the correct form of the verb
- •4. Grammar Review modal verbs
- •1. Modal verbs
- •4. Must
- •5. Should and ought
- •8. Shall
- •9. Will
- •10. Would
- •11. Dare
- •12. Need
- •Unit VI
- •1. Language Material
- •2. Reading Practice a comprehensive plan
- •3. Oral Practice
- •I. Answer the questions:
- •Find antonyms to these words
- •Match the words with their definitions
- •Choose the best alternative to complete the sentence
- •4. Grammar Review sequence of tenses
- •Unit VII
- •1. Language Material
- •2. Reading Practice Choosing a legal form of organization
- •3. Oral Practice
- •Answer these questions. In each of the following select the word or phrase that best completes the statement
- •Translate the following word-combinations:
- •Find English equivalents in the text:
- •Complete these sentences
- •Put necessary words and propositions
- •4. Grammar Review the gerund
- •1. The tense distinctions of the gerund
- •2. The voice distinctions of the gerund
- •3. Predicative constructions with the gerund
- •4. The use of the gerund
- •5. The gerund and the infinitive
- •6. The functions of the gerund in the sentence
- •7. The gerund and the participle
- •8. The gerund and verbal noun
- •5. Grammar Practice
- •Unit VIII
- •1. Reading Practice Small business and the law
- •2. Oral Practice малий бізнес в луганську
1. Language Material
cost - ціна, вартість
balance sheet - балансові звіти
bad debts [dFt] - безнадійні борги
inventory - запас, резерв
liabilities [laIq'bIlqtI] - пасив, грошові зобов’язання, борги
assets ['xsFt] - актив баланса
current ratio ['reISIqu] – відношення оборотного капіталу до короткострокових зобов’язань
quick ratio - коефіциент критичної оцінки
working capital - оборотний капітал
sound - платоспроможність
trading on equidity - продаж акцій
proprietorship - коефіциент права власності
2. Reading Practice The balance sheet
THE BALANCE SHEET. In contrast to the operations the balance sheet is a "still picture" of the business. Assets on the side are balanced against liabilities on the other.ASSETS include everything that is owned by the business.LIABILITIES are those amounts which the business owes.
The principle is the same regardless of the size of the business .It is expressed in the formula: ASSETS minus LIABILITIES equals NET WORTH or ASSETS equals LIABILITIES plus NET WORTH.
The figures for the balanse sheet come from the records kept by the business.Each item on the balance sheet is based on facts that have been recorded daily in different ledger accounts.The records used for the operations statements are also used in preparing a balance sheet.
CURRENT RATIO.The assets are dividing into current assets and fixed assets.The relationship between current assets and current liabilities is a prime measure of liquidity of any firm.Liquidity is the measure of ability to pay debts as they become due.
Current assets are assets that are in the form of cash or will convert into cash withing 90 days.Current liabilities are those debts that will be due within one year.The relationship between current assets and current liabilities is called the current ratio .Sound financing demands that this ratio be at least 2 to 1.The current ratio is found by dividing the current assets by the current liabilities.
QUIT RATIO.This ratio is also known as the acid test of liquidity.It is the relationship between only the most liquid assets(cash and accounts receivable) and the total of the current liabilities.The conservative rule is that this ratio should be at least 1 to 1.In other words,cash plus receivables should equal or exceed the current liabilities.
WORKING CAPITAL.Working capital is the difference between current assets and current liabilities expressed in dollars.
THE PROPRIETORSHIP RATIO of owner's equity ratio is the relationship between the owner's investment in the firm and total assets being used in the business.This ratio can be exprsessed as a ratio of owner investment to total assets or as a percentage of those assets.
There are many other ratios utilized in the analysis of business firm operations.Most small firms are maintain adequate current ratios,quick ratios,and working capital,proper inventories,and a 50 percent proprietorship ratio maintain sound financial structure.
TRADING ON EQUITY.In connection with other investment,prosperctive business owners and managers should become familiar with phrase "trading on equity".
This phrase refers to the relationship between the creditor capital(liabilities) in the business and the owner capital.Trading on too thin an equity is a term used to describe owners who have too little of their money invested compared with the creditor capital(liabilities) used to finance the business.A proprietorship ratio of 50 percent indicates that the owner or owners have invested half the value of the total assets used in the business.When this ratio falls below 50 percent,the outside creditors are supplying more of the firm's total capital needs than the owners are.This indicates,in most cases,that further capital will be more difficult to obtain either from current loans, sale of securities,or other investors.Such owners are truly trading on too thin an equity and probably need more investment capital on their own.