ТОПИКИ

1. The policy of marketing and pricing in the company. Chapter 1 Unit 5 ex. 1-7

Marketing is a very important activity for every company. It helps companies sell their products and services. Marketing includes advertising, selling, researching the market, and understanding what customers want.

There are four main parts of marketing. They are called the 4 Ps:

1. Product – the goods or services the company sells.

2. Price – the money customers pay for the product.

3. Promotion – how the company tells people about the product. It can be advertising or special offers.

4. Place – where the product is sold and how it gets to customers.

Pricing means setting the right price for a product. Companies think about many things when they choose the price. They look at how much it costs to make the product, how many people want it, and what prices other companies have.

Sometimes companies make prices lower to sell more. Sometimes they make prices higher to show good quality. Also, companies often use prices like $9.99 instead of $10.00. This is called "odd pricing", and it makes the product look cheaper.

In general, marketing and pricing help companies find more customers and grow their business.

2. Taxation of the company. Unit 5 ex. 16-17

Companies pay different types of taxes. The tax on wages and salaries is called income tax. If a tax is higher for people with higher incomes, it is called a **progressive tax.

Taxes like property taxes, sales taxes, and customs duties are indirect taxes. Some sales taxes are slightly regressive to help poorer people spend more.

Gifts and inheritances often have to pay capital transfer tax. When people lie about their taxes, it is called tax evasion.

Some big companies move their offices to tax havens like Monaco or the Cayman Islands to pay less tax. Others hide money illegally, which is called laundering. These actions are against the law.

3. Banking. Types of banks and their activities.Unit 6 ex. 1-14

Banks play an important role in the economy. They help people and businesses keep and use money. The main bank in each country is called the central bank. It controls the country’s money, interest rates, and helps other banks.

There are different types of banks:

1. Commercial banks – These are the most common banks. They work with people and businesses. They accept money (deposits), give loans, and help manage accounts.

2. Merchant banks – These banks work with companies. They help with big business deals like buying other companies.

3. Investment banks – These banks help businesses sell shares and bonds, and give advice.

4. Mortgage banks – They give money to people to buy houses. This is called a mortgage.

5. International banks – These include banks like the World Bank. They help countries with development.

6. Savings banks – These banks offer higher interest to people who save money.

Banks also have rights and duties. The bank’s rights include:

• Charging for services and loans.

• Asking for repayment of loans.

• Moving money between a customer’s accounts.

• Using customer securities if needed.

The bank’s duties include:

• Paying cheques written by customers.

• Keeping customer information private.

• Giving account statements.

• Helping with payments and deposits.

• Acting carefully and professionally.

Banks help people save money, buy things, and run businesses. That’s why banking is important for everyone.