8) Ответьте на вопросы письменно:

What type of business would you like to have?

Why do you prefer this type of business?

How do you think what laws can affect you?

9) Прочитайте и переведите текст

Laws that may affect you

There are many laws that are applicable to owners of small businesses. It is best to consult with professionals to determine which laws will be applicable to you, what permits you will need to commence business and where to go to comply with the various rules. Your attorney should be able to assist you in complying with labor laws such as the employment of minors, illegal aliens and workplace safety rules. Your accountant should be able to assist you in filing:

• Income tax returns

• Franchise tax returns

• Employment tax returns

• The time for payment of withheld and employers share of employment taxes

• Unemployment tax returns and payment

Your attorney may be able to help with requirements for business licenses, including special licenses for particular businesses as well as building codes and permits for remodeling and zoning laws, health department requirements and environmental laws.

Лексика к тексту:

applicable – применимый, подходящий, пригодный

to determine – решать, определять

to commence – начинать

to comply – подчиняться

attorney – поверенный, юрист

to withhold – отказывать, удерживать

10) Составьте предложения в Passive Voice со следующими словосочетаниями:

Applicable to owners, small businesses, business licenses.

11) Прочитайте и переведите текст

THE TOP TEN DO'S

1. Use a "For" and "Against" list when deciding if and whom you should have as a partner.

2. If considering a partner, look for someone with complementary skills to your own.

3. If you take on a partner, have a buy-sell agreement in place before you start.

4. Consult with a lawyer when deciding on what form of business best suits your needs.

5. Use an intellectual property lawyer to protect your intellectual property rights: your trade name, company name, logo, etc.

6. Outsource your payroll responsibilities to a payroll service provider.

7. Establish a tax deferred pension plan for yourself and your employees.

8. Collect referrals about lawyers, accountants and insurance agents before retaining them.

9. Use your attorney to assist you in maintaining compliance with changing labor laws.

10) Join a local service organization such as the local chamber of commerce.

THE TOP TEN DON'TS

1. Use a general partnership if you intend to limit your liability.

2. Start a corporation without the help of a qualified attorney.

3. Sell stock in a corporation without an attorney and governmental approvals.

4. Fail to pay your payroll tax liabilities on time. You are personally liable.

5. Sign a lease or important agreements without your lawyer's advice.

6. Start your business without retaining an accountant and having an accounting system in place.

7. Start a business with a handshake agreement.

8. Become a general partner without understanding the unlimited liability incurred.

9. Rely on your corporation as protection from personally guaranteed liabilities.

10. Fail to take the advice of your lawyer and accountant seriously.

Лексика к тексту:

agreement – соглашение, договор

to suit – удовлетворять, подходить, устраивать

to outsource – производить на стороне

payroll – платежная ведомость, расчет зарплаты

to differ – отличаться, иметь другую точку зрения

pension – пенсия

referral – направление, передача на рассмотрение, обращение

to retain – сохранять, аккумулировать

compliance – согласие, сговорчивость

to chamber – расширять

to approve – одобрять

lease – арендный договор, арендовать

handshake – рукопожатие

incurred – подвергаться