Учебное пособие по английскому языку для предпринимателей и банкиров

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Данное учебное пособие предназначено для широкого круга читателей, которым необходимоовладеть навыками делового общения на английском языке. Пособие содержит в себе материал по самой актуальной тематике: виды предпринимательства, банки, бухгалтерский учет, оптовая торговля, ценообразование и т. д.

Овладение материалом пособия поможет Вам в деловой поездке за рубеж, при заключении контракта, квалифицированно провести переговоры с представителями иностранныхфирм в нашей стране. •

Учебное пособие может быть рекомендовано как для групповых занятий под руководством преподавателя, так и в качестве самоучителя. А на сайте http://englishwell.biz/ можно найти еще очень много актуальных уроков.




A business may be privately owned in three different forms. These forms are the solo proprietorship, the partnership, the corporation. The sole proprietorship is the most common in many western countries. For example, more than 80 per cent of all businesses in the United States are sole proprietorships.

But it is evident that sole proprietorships do not do the greatest volume of business. They account for only 16 percent of all business receipts, for example, in America. What kind of  business is likely to be a sole pr1. First of all, service industries such as Laundromats, beauty shops, different repair shops, restaurants.

Active Vocabulary

business                    дело

to own                      владеть

sole proprietorship   частная собственность

partnership               партнерство

corporation               корпорация

volume                     объем, количество

receipt                      денежные поступления

service industry                  сфера обслуживания

to account for           объяснять, отчитываться

repair shop               мастерская

Comprehension Question

  1. What arc three different ways that a business can be privately owned?
  2. What forms do most European countries have?
  3. What from do the business in the USSR have?
  4. Name some businesses that are likely to be sol proprietorship. Why do you think so.
  5. Name some businesses that arc not likely to not likely to be sole proprietorship? Why do you think so?
  6. Small…are very often service industries. |1 receipts
  7. The…industries don l produce material |

Vocabulary Practice

 Exercise 1. Choose the necessary word and put it in the sentence .

goods.                                 | 2 business

  1. More than 80 per cent of ail business |

…are not from sole proprietorships.              |3 service

  1. Less than 20 per cent of European |

businesses are partnerships or…          |4 privately

  1. Sole proprietorships…only a small part |

of all business receipts.                         |5 account

  1. Is this bank owned publicly or…? |6 corporation
  2. There are three…of business ownership. |7 forms


Jim         Hi, Alice. How are you gelling on?

Alice  Fine, as usual, thanks, Jim. What about you?

Jim    I’m O.K. It’s nice to see you.

Alice  You too. I’m glad you are not in a hurry and we have time to talk today.

Jim    Sure.

Alice  Can you give me a piece of advice?

Jim    Well, I’ll try I can.

Alice  You know I’ve been always good at cooking. It interests me. I am thinking of starting my own business – cafe.

Jim    It might be a good idea.

Alice  I  guess I must learn about the responsibilities of going into business.

Jim    Are you going into this business by yourself?

Alice  Exactly. I’d like to have a cafe with my name on it where I make the decisions and where I control the profits.

Jim    You seem to be resolute so I’ll try to help you. If you go into business alone, it is called sole proprietorship. In such case you needn’t consul» a lawyer to form the business. You can start or you can slop your business whenever you like.

Alice  It sounds encouraging. What else can you tell me?

Jim    There is no need to consult partners or a board of directors. So you can put your policies into effect quickly. You decide on your vocation, hours, salary, hiring and firing.

Alice  Well, that’s not bad.

Jim    Wail a moment. 1 believe 1 have to tell you about the risk involved.

Alice  What do you mean?

Jim    First of all, the most important risk is that you have unlimited liability. It means that you are responsible for all your business debts.

Alice  So if the business fails, I have to declare personal bankruptcy, don’t I?

Jim    That’s what I mean. You can lose your personal  assets?

Alice  Well, it’s rather disappointing. What other things should I know?

Jim    You won’t get lax benefits which partnerships or corporations can get.

Alice  I know about it. By the way do you know of a good accountant to do my taxes?

Jim    Of course. You’ll also have to hire a good bookkeeper if you can’t do your books yourself.

Alice  I can’t say anything definite about that. I have to think it over. What else, Jim?

Jim    Well, 1 am a bit hungry, why don’t we have a snack together and discuss the things in the cafe.

Alice  You are right as usual. Let’s go.

Active Vocabulary

piece of advice                   сонет

can you give me u piece               не могли бы вы дать мне

of advice                            совет

I am thinking of ‘starling             я думаю о том, чтобы

my own business                         начать свое дело

responsibility                     ответственность

to make decisions                        принимать решения

to control the profits          контролировать прибыль

sole proprietorship                     частная собственность

to need a lawyer                          нуждаться в юристе

it sounds encouraging                  это вдохновляет (звучит


to consult partners                      консультироваться с


a board of directors                     совет директоров

to put policies into effect             быстро достичь хороших

quickly                              результатов

to hire                                нанимать

to fire                                 увольнять

to decide oh vacation, hours,                решать вопросы, связанные

salary, hiring and firing               с отпуском, продолжительностью рабочего дня,

зарплатой, наймом, увольнением

to have unlimited liability            иметь неограниченную

юридическую ответственность

to be responsible for ail               нести ответственность за

business debts                    производственные долги

to fail                                 терпеть неудачу

to declare personal bankruptcy    объявить личное банкротство

personal assets                   личная собственность

tax benefits                        льготы по налогообложению

to get tax benefits                        получить льготы по налогообложению

accountant                         бухгалтер, счетовод

book-keeper                       бухгалтер, счетовод

to do books                        вести бухгалтерский учет

Vocabulary Exercises

Exercise 1. Transform the sentences according to the mood.

Model: I am thinking of starting my own business open a cafe.

I am thinking of opening a cafe.

1) start a car-repair shop

2) hire a book keeper

3) fire an employee

4) consult a board of directors

5) sell my business

6) do my books myself

7) consult a lawyer

8) find a specialists


Exercise 2. Transform the sentences according to the model.

Model: A book keeper will do the books.

I am going to have a book keeper do the books.

  1. A partner will finance the business.
  2. A salesperson will sell the clothes.
  3. A decorator will design the interier.
  4. A lawyer will do this work.
  5. A secretary will mail the letters.
  6. A colleague will give me a piece of advice.
  7. A book keeper will prepare the tax report.


Exercise 3. Answer the questions.

  1. Are you thinking of starting your own business?
  2. What business do you want to start?
  3. How do we call the business if you go into it alone?
  4. Who is going to make the decisions and control the profits in your business?
  5. Do you need a lawyer if you want to start a sole proprietorship?
  6. Why don’t you have to consult the partners in a sole proprietorship?
  7. How many employees are you going to hire for your business? In what cases will you fire them?
  8. What does it mean to have unlimited liability? Are you ready for it?
  9. What will you do, if your business fails?

10.What will you do to put policies into effect quickly?

11.What businesses have tax benefits in this country?

12.Can you do your books yourself?

13.Аre you going to hire a book-keeper?


Exercise 4. Translate into English.

1.Мне нужен совет.

2.Я сам контролирую прибыль своего предприятия.

3.Если вы хотите заняться частным предпринимательст­вом, обратитесь к юристу.

4.Директор решает вопросы, связанные с наймом и увольнением.

5.Я боюсь иметь полную юридическую ответственность.

6.Я не отвечаю за производственные долги.

7.Малые предприятия имеют льготы по налогообложе­нию.

8.Хороший бухгалтер сможет вести дела лучше, чем вы.

9.Мне нужно нанять бухгалтера.

10.Мне нужно проконсультироваться с юристом.


Exercise 5. Make up the dialogue.

You are going to start your own business. Ask a lawyer or an experienced person how to do it.

Grammar Exercises


Exercise 1. Make the sentences negative.

  1. I want to start my own business.
  2. You need a lawyer in this case.
  3. Sole proprietorship brings much profit.
  4. Sole proprietorship gets tax benefits from the government.


Exercise 2. Put up four questions of different types (general, special, disjunctive, alternative) to each sentence.

Model: The partners are responsible for business debts.

  1. a) Are the partners responsible for business debts?
  2. b) Why are the partners responsible for business debts?’
  3. c) The partners are responsible for the business debts, aren’t they?
  4. d) Are the partners responsible for the business debts or fulfillment of the arrangement?


1) I want to go into business with my friend.

2) You can lose personal assets.

3) He is difficult to gel tax benefits from the stale.

4) I do my books myself.

5) We both have unlimited liability.

6) The board of directors decided on vacation, salary, hiring and firing.

7) The partners want to consult a board of directors.





A partnership is an association of two or more persons to carry on a business For profit. When the owners of the partnership have unlimited liability they are called general partners. If partners have limited liability they are “limited partners”. There hut be a silent partner as well – a person who is known to the public as a member of the firm but without authority in management. The reverse of the silent partner is the secret partner – a person who takes part in management but who is not known to the public.

Any business may have the form of the partnership, for example, in such professional fields as medicine, law, accounting, insurance and stockbrokerage. Limited partnerships are a common form of ownership in real estate, oil prospecting, quarrying industries, etc.

Partnerships have more advantages than sole proprietorships if one needs a big capital or diversified management. Like sole proprietorship they are easy to form and often get tax benefits from the government.

Partnerships have certain disadvantages too. One is unlimited liability. It means that each partner is responsible for all debts and is legally responsible for the whole business. Another disadvantage is that partners may disagree with each



Active Vocabulary

partnership                         партнерство

to carry on a business                  вести дело

profit                                  прибыль

general partner                   общий партнер (несущий полную юридическую                                                     ответственность за дело)

limited partner                    партнер с ограниченной юридической ответственностью

silent partner                      партнер без права голоса

secret partner                      секретный партнер (с правом голоса, но неизвестный

общественности как партнер)

law                                      зд. юриспруденция

insurance                            страхование

stockbrokerage          биржевое маклерство

real estate                           недвижимость

oil prospecting          добыча нефти

quarrying industries           добывающие промышленности

advantage                           преимущество

disadvantage                       недостаток

to be legally responsible     быть юридически  ответственным


Comprehension Questions

  1. What is the difference between a general partnership and a limited partnership?
  2. Is there any difference between a silent partner and a secret partner? What is this difference?
  3. In what professional fields are the partnerships found?
  4. In what businesses is the partnership a common form?
  5. What are the advantages of a partnership?
  6. Discuss the disadvantages of a partnership. Would you prefer partnership or sole proprietorship of business? Give your reasons.


Vocabulary Practice


Exercise 1. Select the necessary word in the sentence.

1.Partnership very often receive…

from the government.                                     | 1 secret partner

  1. Limited partnership is a common | 2 unlimited

form of ownership in…                                   | liability

  1. Partnerships have many…, one is that |

they receive tax benefits from the                  |

government.                                          |3 real estate

4….are the partners with unlimited                 |

liability.                                        |4 general partner

5….has the authority in management but                 |

he is not known to public.                     |5 advantage

  1. A secret partner takes part in… |6 profit
  2. General partners have… |7 capital
  3. One advantage of a partnership is that |

it offers a multiple source of…                        |8 management

  1. A partnership can bring much… |

to the partners.                                     |9 lax benefits





(Two friends Susan and Maurice; are having supper in a restaurant)

Maurice Haven’t seen you for a long time. What have you

been busy with?

 Susan    I’ve been pretty busy. Do you know my friend

Nora? 1 went into business with her.

Maurice Really? How is it going on?

Susan     Fine, thanks. We get along very well, and the shop

is attracting more and more customers.

Maurice It sounds well. How many partners are U -те in your


Susan     There are two of us and I am very pleased about it.

I’ve made a right choice. Nora’ s background is in

accounting. She is very good at keeping the books.

Maurice And you?

Susan     You know I always liked talking. I guess I am rather

good with customers. I enjoy selling things.

Maurice Well, it sounds interesting. I believe you don’t run a

risk in your business.

Susan     We haven’t had many problems, although 1 suppose

all business can be risky

Maurice     Did you both put the same amount of money into your business? Do you mind my asking?

Susan         No, we didn’t invest the same amount of capital. But I think we’ve combined our resources very well. I think it’s good for both of us.

Maurice     It seems really so. That is one advantage or general partnership. You can invest less capital than your partner – even no money ,at all. But you as a partner can contribute important services or skills, sometimes just a name or a reputation.

Susan         Indeed.

Maurice     How did you arrange to distribute profits and losses?

Susan         We share them equally. We hope to be in business for long lime.

Maurice     Nice for you. Now you seem to know a lot  about business.

Susan         Not everything yet but the subject becomes quite technical.

Maurice     I am glad to hear it. It’s time to go now. Sec you later. Bye.

Active Vocabulary

to be busy with                  заниматься чем-либо

to go into business             заниматься бизнесом

to get along well                 ладить друг с другом

to attract customers           привлекать покупателей

to make a right choice                  сделать правильный выбор

background                        зд. рабочий опыт

accounting                         бухгалтерский учет

to run a risk                       рисковать

to be liable                         нести юридическую ответственность

amount of money               сумма (количество) денег

to put an amount of money         вложить сумму денег в

into business                      бизнес

to combine resources          комбинировать ресурсы

advantage                          преимущество

to contribute services, skills         делать вклад, содействовать умениям и навыкам

to distribute profits and losses     распределять доходы и убытки

to share                    делить

the subject becomes quite   это становится уже делом

textechnical                        техники

deal                                    сделка

Vocabulary  Practice

Exercise 1. Transform the sentences according to the model.

Model: Susan is a woman. She does the books.

Susan is a woman who does the books.

  1. Partners are people. They have unlimited liability.
  2. This is my partner. He often runs a risk.
  3. He is a shop-assistant. He gets along well with all the customers.
  4. Susan is a partner. She puts a big amount of money into business.
  5. Jean is my friend. She has the background of accounting.
  6. Barbara is my partner. She knows how to attract customers.
  7. Tom is a partner. He is good at selling.
  8. Jack is my friend. He is a secret partner of my business.
  9. Helen is my friend. She had supper with Jack in the restaurant.


Exercise 2. Answer the questions.

  1. What do you want to be busy with?
  2. Do you want to go into business alone or with a partner?
  3. With what partner do you get along well? 4.1magine you run a shop. What will you do to attract customers?
  4. Do you need to consult a lawyer, to make a right choice when starting the business.
  5. What is your background?
  6. Are you a careful person, or do you like to run a risk?
  7. How can you combine the resources with your partner?
  8. What services and skills can you contribute in your business?

10.How will you distribute profits and losses in your partnership?

11 .What kind of partner would you like to be: a general partner or a limited partner? Why so?

Exercise 3. Translate into English.

  1. Члены правления имеют полную юридическую ответственность.
  2. Партнер с ограниченной юридической ответственно­стью не имеет реальной власти.
  3. Секретный партнер принимает участие в управлении, но он не известен общественности.
  4. Я хочу вложить деньги в недвижимость.
  5. Партнерство имеет много преимуществ.
  6. Партнерство часто получает налоговые льготы от пра­вительства.
  7. Мы хорошо ладим с партнером.
  8. Наше кафе привлекает все больше и больше клиентов.
  9. Я сделал правильный выбор. Это дело приносит много прибыли.

10.Мой рабочий опыт связан с менеджментом.

11 .Она хорошо разбирается в бухгалтерском деле.

  1. Мы вкладываем в дело одинаковый капитал.


Exercise 4. Discuss the following problem: A Joint Venture*. Pro and Con.


*A Joint Venture – совместное предприятие


Exercise 5. Make up the dialogue.

Consult the lawyer how to form a partnership. Use your active vocabulary.

Grammar Exercises

Exercise 1. Make the sentences negative.

Model: I am going into business.

I am not going into business.

  1. Your business is receiving the tax benefits.
  2. Your partnership is running the great risk.
  3. We are getting along quite well with my partner.
  4. They are going to be general partners.
  5. The partners are sharing profits and losses with each other.
  6. Their partnership is losing their profit every month.

Exercise 2. Put up four questions of different types (general, special, disjunctive, alternative) to each sentence.

Model:   The partners are getting along quite well.

  1. Are the partners getting along quite well?
  2. Why are the partners getting along quite well?
  3. The partners are getting along well, aren’t they?
  4. Are the partners getting along well or badly?
  5. Jane is doing the books in our firm.
  6. We are putting the same amount of money into business.
  7. My brother is investing his money in the private cafe.
  8. They are distributing the losses unequally.
  9. We are combining resources very well.





A business corporation is an institution established  for the purpose of making profit. It is operated by individuals Their snares of ownership are represented by stock certificates. A person who owns a stock certificate is called a stock-holder.

There are several advantages of the corporate form of ownership. The first is the ability to attract financial resources. The next advantage is the corporation attracts a  large amount of capital it can invest it in plants, equipment and research. And the third advantage is that a corporation can often higher salaries and thus attract talented managers and specialists.

The privately owned business corporation is one type of corpora lion. There are some other types too. Educational, religious, charitable institutions can also incorporate. Usually such corporation does not issue stock and is nonprofit. If there is a profit it is reinvested in the institution rather than distributed to private stockholders.

In some western countries, cities, stales, federal government and special agencies can establish governmental corporations. A few examples of  the  governmental corporations are state universities, state hospitals and city owned utilities. Governmental corporations are non-profit as a rule and usually they do not issue stock certificates.

Active Vocabulary

Corporation                        корпорация

to establish                         учреждать

stock certificate                   акция

stockholder (shareholder)   акционер, держатель акций

to attract financial resources        привлекать финансовые ресурсы

to offer high salaries           предлагать высокие зарплаты

to attract a large amount    привлекать большой капитал

of capital                            капитал

educational, religious,                  образовательные, религиозные,

charitable institutions                  благотворительные учреждения

to issue stock                      выпускать акции

nonprofit                            неприбыльный

to reinvest                           вкладывать еще раз

Comprehension Questions

  1. Who can own a corporation?
  2. Is a corporation necessarily larger than a sole proprietorship?
  3. What are the advantages of the corporate form of ownership?
  4. What can you say about the disadvantages of the corporate form of ownership?
  5. Do the corporations issue stock to stockholder?
  6. What kind of corporations usually don’t issue the stock?
  7. What world-known corporations do you know?
  8. What types of business usually take the corporate form of ownership?
  9. What kind of … is better: buying stock | 1charitable

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Автор: Александр, 20.11.2014
Рубрики: Педагогика

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