В. А. Шляхова, О. Н. Герасина, Ю. А. Герасина английский язык для экономистов english for economists
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Шляхова В.А. Английский язык для экономистов
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- TEXT III (
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Territory (million km) 17,075. Capital: MOSCOW. Population (million) 143.4. Language: Russian. Government type: Federal republic. There are 13 cities with population over 1 million people: Moscow, St. Petersburg, Novosibirsk, Ecaterinburg, Samara, Omsk, Kasan, Nizhny Novgorod, Chelyabinsk, Rostov-on-Don, Ufa, Volgograd, Perm. Задание. Ответьте на следующие вопросы. 1. What countries are the main investors in the Russian economy? 2. Into what sectors do domestic and foreign businessmen try to invest money? 3. What natural resources does Russia hold? 4. What companies are interested in operating or investing in Russia? 5. Why does the consumer goods market attract foreign investments? 128 TEXT III (To be read after Unit IV To be read after Unit IV) Прочтите текст и выполните последующие задания. The Sole Proprietor The sole proprietor is the oldest form of business organization. Even today, from the point of view of numbers, small firms predominate, but their total productive capacity is less important than companies. Such one-person firms range from the window- cleaner, shopkeeper and builder who employs other workers and may even own many separate units. Nevertheless these businesses have the characteristic of being owned and controlled by a single person. This person decides the policy of the firm, and alone takes the profits or bears losses. In addition, the only accounts which have to be submitted are income-tax assessment. No corporation tax is payable. However, the sole proprietor suffers from five main disadvantages. First, such a firm can develop slowly, because sources of capital are limited. The success of the venture, especially in its early stages, depends mainly on the person in charge. The main source of capital is the owner’s savings together with such additional sums as can be borrowed from relatives, close friends, a bank. Second, in the event of failure, the property of the proprietor can be claimed by creditors. In short, there is no limited liability. Third, where profits are high, income tax paid on annual profits may be larger than a company’s corporation tax. This is because income may be taxed at a high marginal rate of tax, whereas corporation tax is only 20% if a company’s profits are less than $300,000. Less tax leaves more funds for investing in the business. Fourth, it is more difficult to transfer part of a business than to transfer shares in a company. 129 Fifth, on the retirement or death of the owner, a one-man firm stops its activity. Because of these disadvantages, sole proprietors are mainly confined to businesses which are just setting up and also to certain industries, such as agriculture and repairing shops. жүктеу/скачать 1,06 Mb. Достарыңызбен бөлісу:
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