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Файл:Сибирская язва микробиологические аспекты. Учебное пособие.pdf
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2.4 Ответьте по-русски на вопросы, поставленные к каждому
предложению:
1. I will be asked at the next seminar. Я буду спрашивать кого-то или
отвечать кому-то? 2. The young engineers were shown a new laboratory by
the dean (декан). Кто кому показывал новую лабораторию? 3. The
student was visited at hospital. Студент приходил в больницу или
находился в ней? 4. I am always given new bocks by father. Кто кому
всегда дает новые книги? 5. The students are given many experiments to
make by the teacher. Кто проводит эксперименты?
2.5 Переведите предложения, обращая внимание на перевод
подлежащего при сказуемом в страдательном залоге, а также на
перевод глагола, за которым следует предлог:
а) 1. The lecturer is always listened to with great interest. 2. The scientist was
given an important problem for his research work. 3. We are taught English
twice (дважды) a week. 4. In the Russia workers are paid twice a month. 5.
The farmers who visited the Institute were shown an interesting film on
cultivation of potatoes in the North.
б) 1. Geometry has been written much about. 2. This book on problems of
agriculture is often referred to in diploma papers. 3. His scientific report
(доклад) was followed by a heated (оживленный) discussion. 4. The
reaction is influenced by many chemical and physical factors. 5. Gold
(золото) is not affected by moisture. 6. New discoveries are usually followed
by still new ones.
3. Ознакомьтесь со следующими заданиями и выполните перевод
текста
3.1 Прочтите слова и словосочетания и постарайтесь запомнить
их русские эквиваленты
Owner – владелец;
sole proprietorship – единоличное владение;
partnership – партнерство;
limited partnership – партнерство с ограниченной юридической
ответственностью;
limited partner – партнер с ограниченной (имущественной)
ответственностью; corporation – корпорация;
making profit – извлечение прибыли;
share of profit – доля прибыли;
share of loss – доля потерь;
income tax – налог на доходы;
advantages – преимущества;
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disadvantages – недостатки;
tax advantages – льготы по налогообложению;
life insurance – страхование жизни;
service industry – сервисная отрасль (отрасль, занимающаяся
услугами); management – управление;
repairing shop – ремонтная мастерская.
FORMS OF ORGANIZING BUSINESS
There are three forms of organization of your business. These forms
are the sole proprietorship, the partnership and the corporation. Which of
these forms of organization you choose depends on such questions as the
size of your business, whether you are the only owner of your business or
you have partners.
Sole Proprietorship. A sole proprietorship is the simplest
organizational form. There is one owner of the business, who usually takes
the title of President. So he or she can make any decision without
consulting anyone. Such kinds of business are in the service industries,
such as repairing shops, restaurants, etc.
Partnership. A partnership means that there is more than one owner
to carry out business. And each partner declares his or her share of profit
or loss on the personal income tax return.
There is a special type of partnership, called a limited partnership,
where the limited partner is not involved in the management of the firm.
This form of organization is useful in such professional fields as law,
insurance, and some industries, for example, oil prospecting.
But partnership has some disadvantages. Partnership business fails
when one of the partners loses his interest or disagrees with the other.
Corporation. A corporation is a more formal way of organization. It
is established for the purpose of making profit and operated by managers.
Corporation involves registration with a state department of commerce.
There are some advantages, such as being able to attract financial
resources, and to attract talented specialists and managers due to high
salaries. In general, this form is economically better for business when its
profit reaches a great sum of money.
3.2 Найдите в правой колонке русские эквиваленты английских
слов и словосочетаний из левой колонки
1. sole proprietorship
a. управление
2. partnership
b. доля потерь
3. share of profit
c. партнерство с ограниченной
юридической ответственностью
4. income tax
d. партнерство
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5. management
e. недостатки
6. corporation
f. налог на доходы
7. advantages
g. льготы по налогообложению
8. tax advantages (benefit)
h. доля прибыли
9. disadvantages
i. единоличное владение
10. share of loss
j. преимущества
11. life insurance
k. корпорация
12. limited partnership
l. страхование жизни
3.3 Заполните пропуски соответствующими предлогами
1. The owner … the business can make any decision … consulting anyone.
2. Each partner declares his share … profit or loss … the personal income
tax return.
3. The limited partner is not involved … the management … the firm.
4. Partnership business fails when one … the partners disagrees … the other.
5. A corporation is established … the purpose … making profit and
operated … managers.
3.4 Закончите предложения, выбрав соответствующий вариант
окончания
1. A sole proprietorship is an organizational form of …. .
a) more than one owner.
b) only one owner.
c) an institution operated by managers.
2. A partnership is a business form of …. .
a) more than one owner.
b) only one owner.
c) an institution operated by managers.
3. A corporation is a business form of …. .
a) more than one owner.
b) only one owner.
c) an institution operated by managers.
4. The advantage of a corporation is … .
a) that the owner makes decisions without consulting anyone.
b) the ability to attract financial resources and talented managers.
c) that the partners may disagree with each other.
5. The disadvantage of a partnership is … .
a) that the owner makes decisions without consulting anyone.
b) the ability to attract financial resources and talented managers.
c) that the partners may disagree with each other
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3.5 Ответьте на вопросы
- What forms of business organization do you know?
- What is a sole proprietorship?
- What is a partnership?
- What is a limited partnership?
- In what professional fields is the partnership useful?
- What are the disadvantages of this form of business?
- What is a corporation? What are the advantages of a corporation?
Additional reading
4. Выполните перевод текста
THE JOINT-STOCK COMPANY
The joint-stock company dates from Tudor times, when England’s
foreign trade began to expand. Instead of a trading ship’s being owned by one
person, it was financed by a number of people who bought shares in a
company formed for the purpose.
Today the joint-stock company is the most important form of business
organization. International joint stock companies are used in a wide variety of
manufacturing, mining, and service industries.
The host country may require that a certain percentage (often 51
percent) of manufacturing or mining operations be owned by nationals of that
country, thereby requiring firms to operate through joint ventures.
Moreover, the local partner may bring to the joint venture its
knowledge of the customs and tastes of the people, an established distribution
network, and valuable business and political contacts. Local partners also
decrease the foreign status of the firm and may provide some protection
against discrimination, if conditions are changed.
There are some advantages and disadvantages of international joint
ventures. The advantages of it are limited liability, continuity, the availability
of capital (since investors can spread their risk and sell their shares easily)
and ease of expansion.
However there are, of course, certain disadvantages to international
joint ventures. The main potential disadvantage to joint ventures, especially
in countries that limit foreign companies to 49 percent participation, is the
loss of effective managerial control. A loss of effective managerial control
can result in reduced profits, increased operating costs, inferior product
quality and fines. Firms that wish to retain effective managerial control will
find this issue an important topic in negotiations with the prospective joint
venture partner and frequently the host government as well.
1. Найдите в тексте абзацы, где идет речь о преимуществах и
недостатках такого рода бизнеса, и переведите их на русский язык.
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Тема 3.3 Налоговая система
Глоссарий
Переведите и выучите английские эквиваленты следующих слов:
законодательство, источники доходов, налоговое право, платить налог,
на регулярной oсновe, индивидуальный предприниматель, количество
заработанных средств, облагаться налогом, неуплата налогa, уведомить
налогоплательщика, налоговые счета.
Задания
1. Изучите материал об инфинитиве и его функциях:
1.1 Грамматическая справка
Инфинитив в английском языке (Infinitive) — неличная или
неопределенная форма английского глагола, которая отвечает на
вопрос «Что делать?», «Что сделать?». Он указывает только на
действие, не называя лица, числа и наклонения.
Отличительным признаком инфинитива является частица «to»,
однако в некоторых случаях она может опускаться (bare infinitive).
I was glad to see you. – Я был рад вас увидеть.
Не can play chess. – Он умеет играть в шахматы.
Инфинитив может выполнять в предложении функции различных
членов предложения.
Основные функции инфинитива в английском языке — это
подлежащее, часть сказуемого, дополнение, определение и
обстоятельство.
1. Подлежащее.
То smoke is harmful. Курить вредно.
То obey the laws is everyone’s duty.
Соблюдать законы — обязанность каждого.
To save money now is practically impossible.
Экономить (отложить) деньги сейчас практически невозможно.
2. Часть простого сказуемого
а) в сочетании со вспомогательными глаголами
I will go to the Crimea. Я поеду в Крым.
I didn’t see the new production of our drama theatre.
Я не видел новую постановку нашего драматического театра.
b) в сочетании с модальными глаголами:
Не can dance twist.
Он умеет танцевать твист.
c) Our plan is to work during our summer vacation and then buy a tape
player and some cassettes.
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Наш План — работать во время летних каникул, а затем купить
магнитофон и несколько
кассет.
3. Дополнение (после переходных глаголов).
She asked me to buy five carnations for our mother for the 8th of March.
Она попросила меня купить пять гвоздик нашей маме к 8 Марта.
I told him to go to the dentist.
Я велел ему пойти к зубному врачу.
4. Определение.
I have no desire to order these books.
У меня нет желания заказывать эти книги.
The captain was the last to leave the ship.
Капитан был последним, кто покинул корабль. (Капитан последним
покинул судно.)
Заметьте:
I. Инфинитив, который определяет существительное, переводится
определительным придаточным предложением с глаголом,
выражающим долженствование в форме будущего времени.
The schoolchildren to take part in the ski race, have come.
Школьники, которые примут участие в лыжных соревнованиях,
пришли.
The text-book to be published next year is written by our lecturers.
Учебник, который будет опубликован в следующем году, написан
нашими преподавателями.
5. Обстоятельство.
1. Для выражения цели (при переводе перед инфинитивом
употребляется союз чтобы, для того чтобы):
Не came to Moscow to study at the University.
Он приехал в Москву, (чтобы) учиться в университете.
He worked hard not to lag behind the other people.
Он усердно работал, чтобы не отставать от других.
Перед инфинитивом, выражающим цель, могут стоять союзы in order
to — чтобы,
Не works so hard in order not to lag behind the other people.
Он работает так усердно (для того), чтобы не отставать от других.
2. Закрепление грамматического материала.
Перепишите и переведите предложения. Определите функции
инфинитива:
1. To eat fast food is bad for your body.
2. I hurried home to complete my housework.
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3. Jane was clever enough to refuse his proposal
4. The pilot’s number was second to land.
5. Tom can drive almost all kinds of vehicles.
6. To improve the fertility of the soil we must use fertilizers.
7. Our task is to build a new power station.
8. It is necessary to change the life in our farm.
9. To build a new reparing shop is very important.
10. They have to discuss a new plan.
11. To prepare this report we must work hard.
12. To produce more milk is very important.
13. To know foreign languages well we must work much.
14. I can show you the books to be taken from the library.
15. It is very important to finish the work today.
3. CONTRACT LAW
Exercise 1. Work in groups. Compare your answers with others in
your group.
What types of contract have you ever dealt with?
What makes contracts important?
Reading
Exercise 1. Read the text “Contract Law” and translate it.
CONTRACT LAW
Contract law is sometimes described as a system of private lawmaking. Contract is the basis for business relationships, it is the means of
structuring commercial relationships. Contracts create the private law
which will govern the relationship between the parties. The rights and
obligations of the parties are determined by the contract's terms. If one
party meets its contractual obligations and the other party doesn't there is a
"breach of the contract" and the non-breaching party is entitled to receive
relief through the courts.
Generally, the non-breaching party's remedy for breach of contract is
the non- breaching party that will put the non-breaching party in the
position it would have enjoyed if the contract had been performed. Under
special circumstances, a court will order the breaching party to perform its
contractual obligations.
Most contracts are enforceable whether they are oral or written. In
business relationships writing is not required but is strongly advisable.
Concluding the contract on the mere basis of discussions increases the
potential difficulties of agreement at a later date, at a time of difficulties of
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performance, which will lead to a dispute. In case of a litigation to enforce
the contract or sue for damages, a written contract will reduce the dispute
about the contract's terms. Besides in an oral contact, the parties may have
different recollections of what they finally agreed as a result of the
discussions.
Many contracts include special types of provisions such as
Duties and Obligations (the duties and obligations section of a contract is
a detailed description of the duties and obligations of the parties and the
deadlines for performance.), Representations and Warranties (a warranty is
a legal promise that certain facts are true. Typical representations or
warranties in contracts concern such matters as ownership of the contract's
subject matter (for example, real estate, warranties of ownership of
intellectual property rights and non-infringement of third parties'
intellectual property rights etc.), Termination Clauses (these clauses ensure
that either or both parties have the right to terminate the contract under
certain circumstances, describe breach of contract events and methods of
giving notice of exercise of the termination right, and whether the
breaching party must be given an opportunity to cure the breach before the
other party can terminate the contract), Remedy Clauses (these clauses
state what rights the non-breaching party has if the other party breaches the
contract. In contracts for the sale of goods, remedy clauses are usually
designed to limit the seller's liability for damages).
Exercise 2. Find in the text Russian equivalents for the following
words and expressions.
Contractual obligations, breach of the contract, non-breaching party,
money damages, to enforce the contract, sue for damages, contract
provisions, warranties, to give a notice, remedy clauses, to cure the breach,
liability for damages.
Exercise 3. Give opposites for the following words and word combinations:
Limited liability, secured contract, binding agreement, breaching
party, written contract, to reduce, rights, infringement.
Grammar
Exercise 1. Fill in the blanks with “a” or “the” where necessary.
1) Contract is ... basis for ... business relationships.
2) Contracts create... private law which will govern ... relationship between
parties.
3) Under ... special circumstances ... court will order ... breaching party to
perform its contractual obligations.
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4) Concluding ... contract on ... mere basis of... discussions increases
potential difficulties of agreement at ... later date.
5) In case of a litigation to enforce the contract or sue for damages.
6) Besides in ... oral contact, ... parties may have ... different recollections of
what they finally agreed.
7) These clauses ensure that either or both parties have... right to terminate
contract under ... certain circumstances.
8) These clauses state what rights ...non-breaching party has if ... other party
breaches ... contract.
Exercise 2. Find in the text the derivatives for the following words.
Description, commerce, to be obliged, to break the contract, to
remedy, performance, reduction, to provide, to represent, to terminate, to be
liable.
Speaking
Exercise 1. Find answers to these questions in the text “ Contract Law”.
1. What is a contract?
2. What is the contract a basis for business relations?
3. What do contractual terms determine?
4. What is a breaching party?
5. What is a non-breaching party?
6. When does a court order to the breaching party to perform its
contractual obligations?
7. Why is writing a contract is strongly advisable in business?
8. What do the majority of contracts include?
Exercise 2. Make up the plan of the text.
Exercise 3. Summarize the text according to the plan.
Exercise 4. Make up a dialogue.
You are the head of the sales department. You would like to enter
a sales
agreement with some company. You are discussing all the details with
the lawyer.
Writing
Exercise 1. Write the essay on the topic “The Role of Contracts in
Business”.
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TAX LAW
Exercise 1. Work in groups. Compare your answers with others in your group.
Do you think it's important for every person and organization to
pay taxes? Why?
Reading
Exercise 1. Read the text “Tax Law” and translate it.
TAX LAW
Tax law refers to the legislation that regulates the process of
government collecting money from citizens or businesses. This money is
usually a major source of revenue for governments, but laws are needed to
ensure that it is taken in a just and fair manner. Tax law, therefore, tends to
outline who must pay taxes and the rate at which they can be taxed.
Legislation also addresses situations that may arise in the course of collecting
and paying these dues, such as qualifying for exemptions or seeking remedy
for non-payment.
It is common for this type of legislation to be referred to as
administrative law or public law. Administrative law refers to regulations that
are outlined by a government agency.
One of the first things that tax law usually does is establish a
government’s authority to collect these funds through a particular agency.
Once this has been done, a process needs to be put into place to determine
how it will be collected. Sometimes it is collected on a regular basis. In other
instances, taxes may be collected on a periodic basis. This is often seen in
instances such as those involving the income taxes due from self-employed
individuals.
For the tax collection system to be fair, it must be determined not only
who must pay, but how much they should pay. There are some taxes, such as
those imposed on the sale of goods, which are usually charged at a flat rate
for everyone.
In other cases, such as with income taxes, the rates charged are often
affected by a number of factors, including the amount of money earned,
exemptions that apply to certain portions of a person’s income, and the type
of business that the tax is imposed upon.
Other issues that are addressed by tax law include instances of nonpayment. Legislation often outlines civil procedures such as notifying
individuals of their overdue tax bills and permitting the garnishment of wages
if the situation is not rectified. In some instances, failure to adhere to tax law
is viewed as a criminal offense, and the minimum and maximum
consequences may be expressed.