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Методическая разработка по теме «Формы организации бизнеса»
Государственное бюджетное образовательное учреждение среднего профессионального образования Челябинский энергетический колледж имени С.М. Кирова МЕТОДИЧЕСКАЯ РАЗРАБОТКА по теме «Формы организации бизнеса» Выполнила: преподаватель иностранного языка Хохлова Любовь.Петровна. Методическая работа рассмотрена и одобрена на заседании предметно- цикловой комиссии « »_________ 2014_ г. протокол №____ Председатель ПЦК _________Кокарева Т.Г 2014г. ВВЕДЕНИЕ. Данное пособие по теме “FORMS OF BUSINESS OWNERSHIP” создано для студентов третьего курса по специальности «Бухгалтерский учёт и экономика». Оно включает в себя тексты и задания к ним, связанные с изучаемым грамматическим материалом, лексический минимум к теме. Задания можно использовать, как для самостоятельной аудиторной так и внеаудиторной работы обучающихся. Они способствуют реализации лингвистической и социокультурной компетенции. Подобранные задания служат для развития всех видов речевой деятельности: чтения и перевода профессионально-ориентированных текстов, устной ( монологической и диалогической) речи, познавательных функций обучающихся, а также для формирования общих компетенций. Содержание. 1. Forms of Business Ownership. 2. A Business Сompany. ( Corporation). 3. A Рartnership. 4. A Sole Proprietorship. 5. The Company Structure. 6. The Internal Structure of a Finance Department in Medium and Large Businesses. Functions of a Finance Department. 7. Грамматические упражнения. Словарный минимум к теме “FORMS OF BUSINESS OWNERSHIP” 1. enterprise n предприятие 2. distribution n распределение 3. benefit n прибыль, выгода, польза 4. profit n прибыль 5. to be introduced внедряться 6. sole proprietorship n собственность, имеющая одного владельца 7. partnership n товарищество 8. corporation n компания 9. ownership n собственность, владение 10. owner n владелец, хозяин 11. to be responsible, liable быть ответственным за ч-л 12. success n успех 13. advantage n преимущество. выгода 14. drawback n недостаток, препятствие, помеха 15. undesirable adj нежелательный ,непригодный 16. prohibit v запрещать. препятствовать 17. debt n долг 18. dissolve v расформировывать .ликвидировать 19. hire, to employ v нанимать на работу 20. assets n активы 21. retire v уходить на пенсию, выходить в отставку 22. establish, create, set up v создавать. основывать ,учреждать 23. to obtain v получать 24. losses n убытки 25. joint-stock company n акционерная компания 26. shares , stock n акции 27. to exist independently существовать независимо 28. double taxation of profits двойное налогообложение прибыли 29. net income чистый доход 30. market economy рыночная экономика Text 1 FORMS OF BUSINESS OWNERSHIP. Business is a commercial enterprise performing all those functions that govern the production, distribution, and sale of goods and services for the benefit of the buyer and the profit of the seller. Since the beginning of the era of economic progress old ways of running business have been modified, and new forms of business organization have been introduced. This has enabled various branches of industry to adapt to changing conditions and to function more easily, efficiently and profitably, sole proprietorship, partnership, and corporation being the main three forms of business ownership. 1. Read and translate the text. 2. Answer the questions. 2.1 Business is a commercial enterprise, isn’t it? 2.2 What are its functions? 2.3 Why have new forms of business organization been introduced, 2.4 What are main forms business ownership? 3.Найдите предложение, сказуемое которого стоит в страдательном залоге. 4. Напишите английские эквиваленты данных выражений и слов. коммерческое предприятие – распределение- продажа товаров и услуг- покупатель продавец созданы (внедрены) новые формы организации бизнеса изменяющиеся условия индивидуальное предпринимательство товарищество компания Text 2. A Business Сompany. ( Corporation). A business corporation is an organization created by law that allows people to associate together for the purpose of making profit. Corporations are also known as joint-stock companies because they are jointly owned by different persons who receive shares of stock in exchange for an investment of money in the company. Shares represent fractions of the company’s assets such as cash, equipment, real estate, manufactured goods, etc. Though the corporation is more difficult and expensive to organize then other business form, it has a number of advantages. First, investors can limit their personal liability to the amount of money they have invested, thus, if the corporation goes bankrupt, they can lose no more than they have put in. Second, money to operate the business is obtained by the sale of stocks to the general public and this enables the corporation to exist independently of its owners. The corporation also finds it easier to borrow money from banks and it is also a successful means for attracting large amounts of capital and investing the latter in plants, modern equipment and expensive research. Salaries large corporations can offer to managers and specialists are high and that allows corporations to hire professional and talented employees. The great drawback of the corporate form of ownership is double taxation of profits which means that business corporations must pay taxes on their net income, and then the shareholders are to pay taxes on the income they receive as dividends on their stock. Different kinds of reports to be filed to federal and state regulatory agencies about the corporation activity can also be considered as another disadvantage of this business form. However, in terms of size and influence it is the corporation that has become the dominant business form existing in most countries with free market economy. 1. Answer the questions. 1.1 What is a business corporation? 1.2 Corporations are also known as joint-stock companies ,aren’t they? 1.3 Why are they so called? 1.4 What are the advantages and disadvantages of a corporation? 2. Analyze the following complex sentences from the text. (Назовите типы придаточных предложений, какими союзами они соединены, переведите на русский язык) 2.1. A business corporation is an organization created by law that allows people to associate together for the purpose of making profit. 2.2 Corporations are also known as joint-stock companies because they are jointly owned by different persons who receive shares of stock in exchange for an investment of money in the company. 2.3 Though the corporation is more difficult and expensive to organize then other business form, it has a number of advantages. 2.4 Salaries large corporations can offer to managers and specialists are high and that allows corporations to hire professional and talented employees. 2.5 The great drawback of the corporate form of ownership is double taxation of profits which means that business corporations must pay taxes on their net income, and then the shareholders are to pay taxes on the income they receive as dividends on their stock 2.6 However, in terms of size and influence it is the corporation that has become the dominant business form existing in most countries with free market economy. 3. Подберите синонимы к следующим словам: corporations shares difficult advantages. Drawback Text 3 A Рartnership. A partnership is an association of two or more persons who have agreed to combine their financial assets, labour, property, and other resources as well as their abilities and who carry on a business jointly for the purpose of profit. The agreement the partners usually sign to form an association is known as a partnership contract and may include general polices, distribution of profits responsibilities. Like the sole proprietorship, the partnership is easy to establish, and its profits are not subjected to federal corporation taxes. Financing is generally easier to obtain because the personal assets of the group are usually larger and the chances of success are higher. The major disadvantage of the partnership is unlimited liability of each partner for the debts of the business, that is, complete financial responsibility for losses. Furthermore, partners who wish to retire may find it difficult to recover their investments without dissolving the partnership and ending the business. 1. Read and translate the text. 2. Answer the questions. 2.1 What is a partnership? 2.2 What is the main purpose of a partnership? 2.3 What does the agreement of a partnership include? 2.4 What are the advantages and disadvantages of the partnership? 3. Найдите в тексте эквиваленты данных предложений 3.1 Как единоличное право собственности, товарищество легко создать, и его прибыль не подвергнута федеральным налогам на корпорации. 3.2 Главный недостаток товарищества - неограниченная ответственность каждого партнера для долгов бизнеса, то есть, полной финансовой ответственности за убытки. 3.3 Финансирование вообще легче получить, потому что личные активы группы обычно больше, и возможности успеха выше 3.4 Кроме того, партнеры, которые желают уйти в отставку, могут найти трудным возвратить свои инвестиции, не распуская товарищество и не заканчивая бизнес. 4. Analyze the following complex sentences from the text. A partnership is an association of two or more persons who have agreed to combine their financial assets, labour, property, and other resources as well as their abilities and who carry on a business jointly for the purpose of profit. Text 4 A Sole Proprietorship A business entity is any business organization that exists as an economic unit. A sole proprietorship is a business owned and usually operated by a single individual. Its main characteristic is that the owner and the business are one and the same. In other words, the revenues, expenses, assets and liabilities of the sole proprietorship are also the revenues, expenses, assets, and liabilities of the owner. Advantages A sole proprietorship is the easiest form of business to organize. It is easy to set up and dissolve it. The only legal requirements for starting such a business are a municipal licence to operate a business and a registration licence to ensure that two firms do not use the same name. A sole proprietorship offers the owner freedom and flexibility in making decisions. Major policies can be changed according to the owner's wishes because the firm does not operate under a rigid charter. The other advantages are complete ownership of profits and lower tax rate. Disadvantages The owner is legally liable for all debts of the company because the financial condition of the firm is the same as the financial condition of the owner. A sole proprietorship may have difficulty in obtaining capital because lenders are leery of giving money to only one person who is pledged to repay. A proprietorship has a limited life, being terminated on the death, bankruptcy, retirement of the owner ect. 1.Answer the questions. 1. A business entity is any business organization that exists as an economic unit, isn’t it? 2. What is its main characteristic? 3. What are advantages of a sole proprietorship? 4. What are disadvantages of a sole proprietorship? 2.Write and learn unknown words from the text. 3. Analyze and translate the following complex sentences 3.1 Major policies can be changed according to the owner's wishes because the firm does not operate under a rigid charter. 3.2 The owner is legally liable for all debts of the company because the financial condition of the firm is the same as the financial condition of the owner. 3.3 A sole proprietorship may have difficulty in obtaining capital because lenders are leery of giving money to only one person who is pledged to repay. 4.Придаточные предложения условия и времени с союзами if если when когда after после before перед тем, как as soon as как только unless если не until до тех пор, пока не переводятся на русский язык в будущем времени, но сказуемое в придаточных предложениях стоит в настоящем времени. If you help me, I’ll do this work on time. Если ты поможешь мне, то я сделаю эту работу вовремя. As soon as I am free I’ll come to you как только я освобожусь, я приду к тебе. Раскройте скобки. 1. He (go ) out when the weather (get )warmer. 2. I’m afraid the train (star)t before we (come) to the station. 3. We (go) to the country tomorrow if the weather (to be) fine. 4. You must send a telegram as soon as you (arrive). 5. We (go) out if it (stop) raining. Translate the text. Бизнес, как юридическое лицо - любая деловая организация, существует как экономическая единица. Индивидуальное предпринимательство- ИП, обычно управляемое единственным человеком. Его главная особенность - то, что владелец и бизнес являются одними и теми же. Другими словами, доходы, расходы, активы и пассивы единственного права собственности - также доходы, расходы, активы, и долги владельца. Преимущества Индивидуальное предпринимательство- ЧП - самая легкая форма бизнеса, чтобы организовать. Легко создать и отменить это. Единственные юридические требования для того, чтобы начать такое дело - муниципальная лицензия, чтобы управлять бизнесом и регистрационная лицензия, чтобы гарантировать, что две фирмы не используют то же самое название. ИП предлагает свободу владельцу и гибкость в принятии решений. Главная политика может быть изменена согласно пожеланиям владельца, потому что фирма не работает под жёстким Уставом. Другие преимущества - полная собственность прибыли и более низкая налоговая ставка. Недостатки - владелец юридически ответственен за все долги компании, потому что финансовое условие фирмы - то же самое как финансовое условие владельца. ИП может иметь трудность в получении капитала, потому что кредиторы – подозрительны в плане предоставления денег только одному человеку, который обязывается возместить. У ИП ограниченная жизнь в случае смерти, банкротства, заключения в тюрьму, отставки и т.д. Work in groups. Discuss the structure of a company. What department would you like to work as future specialists in? Use the following statements. Text 5. Company Structure. 1 Accounts Dept. n. department responsible for administering a company's financial affairs 2 A.G.M.UK abbr. Annual General Meeting of a company's shareholders 3 board of directors n. group of people chosen to establish policy for and control a company 4 chairmanUK n. person who heads a Board of Directors; head of a company; chairperson 5 director n. a member of the board of directors 6 executive officerUS n. person managing the affairs of a corporation - chief executive officer n. 7 headquarters n. a company's principal or main office or centre of control 8 manager n. person responsible for day-to-day running of a dept.; executive officerUS 9 managing directorUK n. senior director after the chairman responsible for day-to-day direction 10 Marketing Dept. n. department that puts goods on market, inc. packaging, advertising etc 11 Organisation chart n. a table or plan showing a company's structure graphically 12 Personnel Dept. n. department responsible for recruitment and welfare of staff or employees 13 PresidentUS n. the highest executive officer of a company; head of a company 14 Production Dept. n. department responsible for physical creation of product 15 Purchasing Dept. n. department responsible for finding and buying everything for a company 16 R & D Department n. department responsible for Research and Development of (new) products 17 Reception n. the place where visitors and clients report on arrival at a company 18 Sales Department n. department responsible for finding customers and making sales 19 shareholder n. person who holds or owns shares in or a part of a company or corporation 20 vice presidentUS n. any of several executive officers, each responsible for a separate division Прочитайте предложения, обратите внимание на способы перевода и функции инфинитива в предложении. Функции инфинитива в предложении. 1. подлежащее: To interrupt you all the time was very rude – Это было очень грубо- всё время перебивать тебя. 2. дополнение. I ‘d like to speak to you – Я бы хотел поговорить с тобой. 3. обстоятельство. I’ll go to London to brush up my English Я поеду в Лондон, чтобы подзаняться английским языком. 4. определение – her mistake was to trust the man she knew so little – Ёё ошибка заключалась в том, что она доверилась человеку, которого она так мало знала. 5. именная часть составного именного сказуемого: There are no places to eat here – здесь негде поесть. 6. часть составного глагольного сказуемого – I must leave soon – я должна скоро идти. Способы перевода инфинитива на русский язык. Неопределённая форма глагола I like to read- я люблю читать Существительное Придаточное предложение цели,( чтобы, для того чтобы), определительное если часть составного именного сказуемого, то инф-в переводится состоит в том the problem is how to help him Инфинитивные обороты. Complex object and complex subject. Раскройте скобки, переведите предложения со сложным дополнением. 1. He made me (do) it all over again. 2. Her father made her (learn) the lessons. 3. Would you like me (read) now. 4. Please let me (know) the results of your exams as soon as possible. 5. I want him (learn) English. 6. I heard the door (open) and saw my friend (come) into the room. 7. The teacher advised us (use) dictionaries. Functions of finance department of company. Function 1 To Prepare the Budget It is duty of finance department of company to make the budget before actual providing money to any department. It will be helpful to fulfill each department with minimum cost. Finance department can take the past records from respective department. It will be useful for making better budget. 2.Financial Management In this function finance department gets money from capital market at very low risk and cost. Finance department analyzes all the resources of funds and create a good financial structure of company. In this structure, finance department analyze whether it will decrease the overall cost of capital on Average basis or not. 3. Management of Investments of Company After making financial structure, finance department invests debenture holders and shareholders money in best projects for getting highest return on investment. For this finance department has to take investment decision. These investment decisions can be taken with the help of capital budgeting and investment analysis techniques. 4. Management of Taxes Management of taxes is also the function of finance or finance department. Taxes may be direct or indirect. Finance department continue watches the amendments and updates in tax laws and also create good corporate relation with government by paying return of corporate tax on the time. 5 Management of Financial Risks Finance department takes many measures for managing the financial risks of company. For reducing loss of fund due to happening liquidity, solvency or financial disaster, finance department makes a good plan and also takes the help of debt collectors, insurance companies and other rating agencies for reducing financial risk. 6. Merge or Acquisition decisions For creating good brand in the market, financial department works with marketing department and both takes the steps of merge and acquisition action. Main aim of merge or acquisition is to reduce competition and spread on brand in the market. Finance department provides the money for takeover any other firm for estimating its long run return. The Internal Structure of a Finance Department in Medium and Large Businesses. There is no standard pattern for the organization of finance function. In general, internal structure of finance department can take following form: Board of directors -Executive Committee Vice President(Production) Vice President(Finance) Financial Controller Accounting and Costing Annual Reporting Internal Auditing Budgeting Statistics and Finance Record Keeping Treasurer Receivables management Taxes and Insurance Cost management Securities Banking Relations Real Estates Dividend Distribution Vice President(Marketing) Выражают действие active passive одновременное с действием глагола - сказуемого Simple Continuous to write to be writing to be written Выражают действие предшествующее perfect to have written to have been written действию глагола - сказуемого Perfect continuous to have been writing Формы Инфинитива. Translate. Compare Infinitive Active and Passive. 1. To play chess was his greatest pleasure. 2. The child did not like to be washed. 3. Which is more pleasant to give or to be given presents? 4. Nature has many secrets to be discovered yet. 5. This is a book to be read.6. I am glad to help you. Translate. Compare Infinitive. Perfect Active and Passive. 1. The child was happy to have been brought home. 2. Jane remembered to have been told about Mr. Rochester. 3. The children were delighted to have been brought to the circus. 4. I am sorry to have spoilt your mood. 5. Maggie was very sorry to have forgotten to feed the rabbits. 6. I am awfully glad to have met you. 7. Sorry to have placed you in this disagreeable situation. 8. I am very happy to have had the pleasure of making your acquaintance. 9. I am sorry to have kept you waiting. 10. Clyde was awfully glad to have renewed his acquaintance with Sondra. 11. Sorry not to have noticed you. 12. I am sorry to have added some more trouble by what I have told you. 13. When Clyde looked at the girl closely, he remembered to have seen her in Sondra's company. 14. I remembered to have been movedрастроган by the scene I witnessed. Литература. 1. Агабекян И.П. Английский язык. Р-на Д, "Феникс, 2010.- 318с. 2. Восковская А.С. Карповпа Т.А. Английский язык. - Изд.13 - Ростов н\Д: Феникс, 2014. -376 с.1978.368 с. 3. Агабекян И.П. Английский для ссузов. Уч. пособие. М, проспект, 2006.-280с. 4. Безкоровайная Г.Т. Соколова Н.Т. Койранская Е.А. Лаврик Г.В. Planet of English.-- 2-е изд., -М.: Издательский центр "Академия", 2013.- 256с.:ил. Интернет- ресурсы 5. native english 6. study english info 7. festival.1september и др. | |
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