Vocabulary

to decide on – выбрать

to find out – узнать, выяснить

to estimate costs – оценивать затраты

material costs – материальные затраты

labour costs – трудовые затраты

overheads – накладные расходы

wages – заработок, доход

to take on an assistant – принять на работу, взять в штат

to take into consideration – принимать во внимание

to deal with smb. – иметь дело с кем-либо

to perform a job – выполнять работу

charges – расходы, издержки

rent – арендная плата

rates – местные налоги, коммунальные налоги

telephone bills – телефонные счета

postage – почтовые расходы

fuel – топливо, бензин

advertising – реклама

to borrow money at interests – занимать деньги под проценты

up­keep of equipment – содержание в рабочем состоянии; ремонт оборудования

as compared with – по сравнению с

Unit 2 Text 1 My business

Whenever a man sets up a business it is because he feels he can produce some useful commodity or service which will be needed by his fellow citizens. In return he expects to be able to earn a profit on his business. To conduct his affairs efficiently and profitably the businessman must have some knowledge of accounting. Potential bussinemen are supposed to know terms such as: profit and loss, cash flow and balance sheets, assets and liabilities and others.

Not long ago I decided to set up a small business. As I had no experience in business activities it was difficult for me to choose an appropriate business. So I went to the lawyer's for consultation. After clarifying all the details of my project and my financial possibilities he recommended me to set up a small business in the field of services. According to the lawyer anyone who wants to set up a small business is to make sure that he or she is choosing one which will work and yield a big profit. This requires a thorough investigation into the customers' needs. So, the first step I had to take was to study my future customers' needs and wants.

I knew there were many car owners in my neighbourhood. Why not open a car service station? – said I to myself, and got down to business. One of the difficulties I was faced with was lack of money, and I had to borrow it from the bank. The next day I made a loan of 2 mln. pounds, and I was "on the seventh heaven" because now I could put my project into practice.

Now, at the prime of my business life I still remember my lawyer's words; when choosing a business weigh all pros and cons and ask yourself the questions: what kind of customers am I going to serve upon? How many potential customers are there in my district? How shall I attract customers? What products or services shall I offer?

Vocabulary

to set up a business – учредить торговое предприятие

to produce useful commodity or service – производить полезные товары или услуги

to be able to earn a profit – быть в состоянии заработать прибыль

to conduct affairs efficiently and profitably – вести дела эффективно и с прибылью

cash flow – движение денежной наличности

balance sheet – балансовый отчет

assets and liabilities – актив и пассив

lawyer – юрист; адвокат

to clarify – разъяснить, пролить свет (на что-либо)

to make sure – убеждаться; удостовериться

to yield a profit – приносить прибыль, давать доход

to require a thorough investigation into – требовать тщательного изучения

to study customers' needs and wants – изучить потребности и желания покупателей

to get down to business – взяться за дело

to be faced with smth. – столкнуться с чем-либо

lack of money – недостаток денег

to borrow money from the bank – занимать деньги в банке

to make a loan – взять ссуду

in the prime of – в расцвете

to weigh all pros and cons – взвесить все "за" и "против"

potential customer – потенциальный потребитель, покупатель

to attract customers – привлекать покупателей