МЕТОДИЧЕСКАЯ РАЗРАБОТКА по теме «Формы организации бизнеса»


Министерство образования и науки Челябинской области
Государственное бюджетное образовательное учреждение
среднего профессионального образования
Челябинский энергетический колледж
имени С.М. Кирова
МЕТОДИЧЕСКАЯ РАЗРАБОТКА
по теме «Формы организации бизнеса
Выполнила: преподаватель иностранного
языка Хохлова Любовьетровна.
Методическая работа рассмотрена
и одобрена на заседании
предметно- цикловой комиссии
« »_________ 2014_ г. протокол
№____
Председатель ПЦК _________Кокарева Т.Г
2014г.
ВВЕДЕНИЕ.
Данное пособие по теме “FORMS OF BUSINESS OWNERSHIP
создано для студентов третьего курса по специальности
«Бухгалтерский учёт и экономика». Оно включает в себя тексты и
задания к ним, связанные с изучаемым грамматическим материалом,
лексический минимум к теме. Задания можно использовать, как для
самостоятельной аудиторной так и внеаудиторной работы
обучающихся. Они способствуют реализации лингвистической и
социокультурной компетенции. Подобранные задания служат для
развития всех видов речевой деятельности: чтения и перевода
профессионально-ориентированных текстов, устной
( монологической и диалогической) речи, познавательных функций
обучающихся, а также для формирования общих компетенций.
Содержание.
1. Forms of Business Ownership.
2. A Business Сompany. ( Corporation).
3. A Рartnership.
4. A Sole Proprietorship.
5. The Company Structure.
6. The Internal Structure of a Finance Department in Medium and Large
Businesses. Functions of a Finance Department.
7. Грамматические упражнения.
Словарный минимум к теме FORMS OF BUSINESS OWNERSHIP”
1. enterprise n предприятие
2. distribution n распределение
3. benefit n прибыль, выгода, польза
4. profit n прибыль
5. to be introduced внедряться
6. sole proprietorship n собственность, имеющая одного
владельца
7. partnership n товарищество
8. corporation n компания
9. ownership n собственность, владение
10. owner n владелец, хозяин
11. to be responsible, liable быть ответственным за ч-л
12. success n успех
13. advantage n преимущество. выгода
14. drawback n недостаток, препятствие, помеха
15. undesirable adj нежелательный ,непригодный
16. prohibit v запрещать. препятствовать
17. debt n долг
18. dissolve v расформировывать .ликвидировать
19. hire, to employ v нанимать на работу
20. assets n активы
21. retire v уходить на пенсию, выходить в отставку
22. establish, create, set up v создавать. основывать ,учреждать
23. to obtain v получать
24. losses n убытки
25. joint-stock company n акционерная компания
26. shares , stock n акции
27. to exist independently существовать независимо
28. double taxation of profits двойное налогообложение прибыли
29. net income чистый доход
30. market economy рыночная экономика
Text 1 FORMS OF BUSINESS OWNERSHIP.
Business is a commercial enterprise performing all those functions that
govern the production, distribution, and sale of goods and services for the
benefit of the buyer and the profit of the seller. Since the beginning of the
era of economic progress old ways of running business have been
modified, and new forms of business organization have been introduced.
This has enabled various branches of industry to adapt to changing
conditions and to function more easily, efficiently and profitably, sole
proprietorship, partnership, and corporation being the main three forms of
business ownership.
1. Read and translate the text.
2. Answer the questions.
2.1 Business is a commercial enterprise, isn’t it?
2.2 What are its functions?
2.3 Why have new forms of business organization been introduced,
2.4 What are main forms business ownership?
3.Найдите предложение, сказуемое которого стоит в
страдательном залоге.
4. Напишите английские эквиваленты данных выражений и слов.
коммерческое предприятие –
распределение-
продажа товаров и услуг-
покупатель
продавец
созданынедрены) новые формы организации бизнеса
изменяющиеся условия
индивидуальное предпринимательство
товарищество
компания
Text 2. A Business Сompany. ( Corporation).
A business corporation is an organization created by law that allows
people to associate together for the purpose of making profit.
Corporations are also known as joint-stock companies because they are
jointly owned by different persons who receive shares of stock in
exchange for an investment of money in the company. Shares represent
fractions of the company’s assets such as cash, equipment, real estate,
manufactured goods, etc.
Though the corporation is more difficult and expensive to organize then
other business form, it has a number of advantages. First, investors can
limit their personal liability to the amount of money they have invested,
thus, if the corporation goes bankrupt, they can lose no more than they
have put in. Second, money to operate the business is obtained by the sale
of stocks to the general public and this enables the corporation to exist
independently of its owners. The corporation also finds it easier to borrow
money from banks and it is also a successful means for attracting large
amounts of capital and investing the latter in plants, modern equipment
and expensive research. Salaries large corporations can offer to managers
and specialists are high and that allows corporations to hire professional
and talented employees.
The great drawback of the corporate form of ownership is double taxation
of profits which means that business corporations must pay taxes on their
net income, and then the shareholders are to pay taxes on the income they
receive as dividends on their stock. Different kinds of reports to be filed
to federal and state regulatory agencies about the corporation activity can
also be considered as another disadvantage of this business form.
However, in terms of size and influence it is the corporation that has
become the dominant business form existing in most countries with free
market economy.
1. Answer the questions.
1.1 What is a business corporation?
1.2 Corporations are also known as joint-stock companies ,aren’t
they?
1.3 Why are they so called?
1.4 What are the advantages and disadvantages of a corporation?
2. Analyze the following complex sentences from the text. (Назовите
типы придаточных предложений, какими союзами они
соединены, переведите на русский язык)
2.1. A business corporation is an organization created by law that allows
people to associate together for the purpose of making profit.
2.2 Corporations are also known as joint-stock companies because they
are jointly owned by different persons who receive shares of stock in
exchange for an investment of money in the company.
2.3 Though the corporation is more difficult and expensive to organize
then other business form, it has a number of advantages.
2.4 Salaries large corporations can offer to managers and specialists are
high and that allows corporations to hire professional and talented
employees.
2.5 The great drawback of the corporate form of ownership is double
taxation of profits which means that business corporations must pay taxes
on their net income, and then the shareholders are to pay taxes on the
income they receive as dividends on their stock
2.6 However, in terms of size and influence it is the corporation that has
become the dominant business form existing in most countries with free
market economy.
3. Подберите синонимы к следующим словам:
corporations
shares
difficult
advantages.
Drawback
Text 3 A Рartnership.
A partnership is an association of two or more persons who have agreed
to combine their financial assets, labour, property, and other resources as
well as their abilities and who carry on a business jointly for the purpose
of profit. The agreement the partners usually sign to form an association
is known as a partnership contract and may include general polices,
distribution of profits responsibilities.
Like the sole proprietorship, the partnership is easy to establish, and its
profits are not subjected to federal corporation taxes. Financing is
generally easier to obtain because the personal assets of the group are
usually larger and the chances of success are higher. The major
disadvantage of the partnership is unlimited liability of each partner for
the debts of the business, that is, complete financial responsibility for
losses. Furthermore, partners who wish to retire may find it difficult to
recover their investments without dissolving the partnership and ending
the business.
1. Read and translate the text.
2. Answer the questions.
2.1 What is a partnership?
2.2 What is the main purpose of a partnership?
2.3 What does the agreement of a partnership include?
2.4 What are the advantages and disadvantages of the partnership?
3. Найдите в тексте эквиваленты данных предложений
3.1 Как единоличное право собственности, товарищество легко
создать, и его прибыль не подвергнута федеральным налогам на
корпорации.
3.2 Главный недостаток товарищества - неограниченная
ответственность каждого партнера для долгов бизнеса, то есть,
полной финансовой ответственности за убытки.
3.3 Финансирование вообще легче получить, потому что личные
активы группы обычно больше, и возможности успеха выше
3.4 Кроме того, партнеры, которые желают уйти в отставку, могут
найти трудным возвратить свои инвестиции, не распуская
товарищество и не заканчивая бизнес.
4. Analyze the following complex sentences from the text.
A partnership is an association of two or more persons who have
agreed to combine their financial assets, labour, property, and other
resources as well as their abilities and who carry on a business
jointly for the purpose of profit.
Text 4 A Sole Proprietorship
A business entity is any business organization that exists as an economic
unit.
A sole proprietorship is a business owned and usually operated by a
single individual. Its main characteristic is that the owner and the
business are one and the same. In other words, the revenues, expenses,
assets and liabilities of the sole proprietorship are also the revenues,
expenses, assets, and liabilities of the owner.
Advantages
A sole proprietorship is the easiest form of business to organize. It is easy
to set up and dissolve it. The only legal requirements for starting such a
business are a municipal licence to operate a business and a registration
licence to ensure that two firms do not use the same name. A sole
proprietorship offers the owner freedom and flexibility in making
decisions. Major policies can be changed according to the owner's wishes
because the firm does not operate under a rigid charter. The other
advantages are complete ownership of profits and lower tax rate.
Disadvantages
The owner is legally liable for all debts of the company because the
financial condition of the firm is the same as the financial condition of the
owner. A sole proprietorship may have difficulty in obtaining capital
because lenders are leery of giving money to only one person who is
pledged to repay. A proprietorship has a limited life, being terminated on
the death, bankruptcy, retirement of the owner ect.
1.Answer the questions.
1. A business entity is any business organization that exists as an
economic unit, isn’t it?
2. What is its main characteristic?
3. What are advantages of a sole proprietorship?
4. What are disadvantages of a sole proprietorship?
2.Write and learn unknown words from the text.
3. Analyze and translate the following complex sentences
3.1 Major policies can be changed according to the owner's wishes
because the firm does not operate under a rigid charter.
3.2 The owner is legally liable for all debts of the company because
the financial condition of the firm is the same as the financial
condition of the owner.