|
Архитектура Аудит Военная наука Иностранные языки Медицина Металлургия Метрология Образование Политология Производство Психология Стандартизация Технологии |
|
|
Архитектура Аудит Военная наука Иностранные языки Медицина Металлургия Метрология Образование Политология Производство Психология Стандартизация Технологии |
Exercise 1. Choose the necessary word and put it in the sentence .Стр 1 из 6Следующая ⇒
Text A business may be privately owned in three different forms. These forms are the sole proprietorship, the partnership and 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 proprietorship? First of all, service industries such as Laundromats, beauty shops, different repair shops, restaurants. Active Vocabulary
дело владеть частная собственность партнерство корпорация объем, количество денежные поступления сфера обслуживания объяснять, отчитываться мастерская
Comprehension Questions 1. What are three different ways that a business can be privately owned? 2. What forms do most European countries have? 3. What forms do the businesses in the USSR have? 4. Name some businesses that are likely to be sole proprietorships. Why do you think so? 5. Name some businesses that are not likely to be sole proprietorship? Why do you think so? Vocabulary Practice Exercise 1. Choose the necessary word and put it in the sentence. 1. Small...are very often service industries. I 1 receipts 2. The... industries don't produce material I goods. I 2 business 3. More than 80 per cent of all business I ...are not from sole proprietorships. I 3 service 4. Less than 20 per cent of European I 5. Sole proprietorships...only a small part I of all business receipts. I 5 account 6. Is this bank owned publicly or...? I 6 corporation 7. There are three...of business ownership. I 7 forms Dialogue Jim Hi, Alice. How are you getting 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. Alice Can you give me a piece of advice? interests me. I am thinking of starting my own business - cafe. I guess I must learn about the responsibilities of going into business.
Are you going into this business by yourself? Wait a moment. I believe I have to tell you about the risk involved. What do you mean?
First of all, the most important risk is that you have unlimited liability. It means that you are responsible for all your business debts. So if the business fails, I have to declare personal bankruptcy, don't I? That's what I mean. You can lose your personal assets. Well, it's rather disappointing. What other things should I know? You won't get tax benefits which partnerships or corporations can get. I know about it. By the way do you know of a good accountant to do my taxes? Of course. You'll also have to hire a good bookkeeper if you can't do your books yourself. I can't say anything definite about that. I have to think it over. What else, Jim? Well, I am a bit hungry, why don't we have a snack together and discuss the things in the cafe. You are right as usual. Let's go.
Active Vocabulary совет не могли бы вы дать мне совет я думаю о том, чтобы начать свое дело ответственность принимать решения контролировать прибыль частная собственность нуждаться в юристе это вдохновляет (звучит вдохновляюще) консультироваться с партнерами совет директоров быстро достичь хороших результатов нанимать увольнять решать вопросы, связанные с отпуском, продолжительностью рабочего дня, зарплатой, наймом
увольнением иметь неограниченную юридическую ответственность
нести ответственность за производственные долги терпеть неудачу объявить личное банкротство личная собственность льготы по налогообложению получить льготы по налогообложению бухгалтер, счетовод бухгалтер, счетовод вести бухгалтерский учет Vocabulary Exercises Exercise 1. Transform the sentences according to the model M о d e l: -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. Are you going to hire a book-keeper? 1. Мне нужен совет. 2.Я сам контролирую прибыль своего предприятия. 3.Если вы хотите заняться частным предпринимательством, обратитесь к юристу. 4Директор решает вопросы, связанные с наймом и увольнением. 5.Я боюсь иметь полную юридическую ответственность. 6. Л 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. a) Are the partners responsible for business debts? b) Why are the partners responsible for business debts? c) The partners are responsible for the business debts, aren't they? LESSON 2 partnerships Text A partnership is an association of two or more persons to 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 other. Active Vocabulary
partnership to carry on a business profit
общий партнер (несущий полную юридическую ответственность за дело)
партнер с ограниченной юридической ответственностью
партнер без права голоса секретный партнер (с правом голоса, но неизвестный общественности как партнер)
зд. юриспруденция страхование биржевое маклерство недвижимость добыча нефти добывающие промышленности преимущество недостаток 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 for business? Give your reasons.
Vocabulary Practice Exercise 1. Select the necessary word in the sentence.
from the government. 2. Limited partnership isa common form of ownership in... 3. Partnerships have many..., one is that they receive tax benefits from the government. 4...are the partners with unlimited 5....has the authority in management but he is not known to public. 6. A secret partner takes part in... 7. General partners have... 8. One advantage of a partnership is that it offers a multiple source of... 9. A partnership can bring much... to the partners. Dialogue (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? Nora? I went into business with her. 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 there in your business? 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 I suppose all business can be risky. As partners we are both liable.
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 of 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 a long time. 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 lime to go now. See you later. Bye.
Active Vocabulary to be busy with to go into business to get along well to attract customers to make a right choice background accounting to run a risk to be liable amount of money to put an amount of money into business to combine resources advantage to contribute services, skills to distribute profits and losses
делить: 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 welt with all the 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. Imagine you run a shop. What wilt you do to attract customers? 5. Do you need to consult a lawyer, to make a right choice when starting the business. 6. What is your background? 7. Are you a careful person, or do you like to run a risk? 8. How can you combine the resources with your partner? 9. 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 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. 12.Мы вкладываем в дело одинаковый капитал.
Exercise 4. Discuss the following problem: A Joint Venture*. Pro and Con. * A Joint Venture - совместное предприятие Consult the lawyer how to form a partnership. Use youractive 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. Text A business corporation is an institution established for the purpose of making profit. It is operated by individuals. Their shares 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 ofter higher salaries and thus attract talented managers and specialists. The privately owned business corporation is one type of corporation. 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, states, federal government and special agencies can establish governmental corporations. A few examples of these 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 sertificate акция stockholder (shareholder) акционер
to attract financial resources привлекать финансовые ресурсы 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? Vocabulary Practice Exercise 1. Choose the necessary word and put it in the sentence. 1. What kind of... is better: buying stock I 1 charitable or buying real estate? I 2. To attract greater financial... the I company issues the stock. I 2 stock 3. A university can be... corporation. I 3 resources 4. The partners didn't put the same... I into business. I 4 institution 5. The group of people from different I countries are going to... a corporation. I 5 investment 6. The Red Cross is an international... I I 7 amount I of capital I I 8 to establish Dialogue Secretary Good afternoon. Steve Good afternoon. I'd like to see Mr. Jackson. We have an arrangement with him. My name is Mr. Watson. Secretary Just a minute, please. I'll let him know you are here. Steve Thanks.' Secretary Mr Jackson is waiting for you. Do you know where his office is? Steve Oh sure, thank you. Jackson Hello, Steve, it's so nice to see you. Sit down, Please. Steve Thanks, Nick. How are you getting on? Jackson Quite all right, thanks. And what about you? Steve Everything is all right too. In fact I want to talk to you about my business. Jackson Oh, I'll be glad to do something for you. Steve Well, Nick. I need some legal advice. John and I are thinking of incorporating. Jackson You are going to expand, aren't you? It seems that your partnership has been doing very well. Steve Oh, yes. We have a success. Now some businessmen are interested in investing with us. So could you explain me what sort of legal procedure I have to follow to form a corporation? Jackson At first you have to apply for a corporate charter. Steve Well? Jackson Let me get this straight. You want to issue and sell stock in exchange for investment capital, don't you? Steve Exactly. Jackson After you obtain the charter the stockholders, as owners, hold a meeting to organize the corporation. Steve Does that mean we elect our Board of Directors, adopt bylaws and choose the company' s officers?
Jackson That's what I mean. Though the officers of the company supervise daily management, the stockholders always have final authority. They vote at annual meetings. Steve Yes, I see it. By the way, does a corporation have limited liability? Jackson It does. It also has the right to own property, to buy and sell and right to sue and be sued. Steve I see. The corporation acts like a person. It has the right of an individual. Jackson You are right Steve O.K. Why don't we get together for a game of golf one day next week? Active Vocabulary bylaws юридические положения для предприятий I need some legal advice мне нужен юридический совет to incorporate соединяться, объединяться to invest вкладывать деньги to expand расширяться (о производстве) to follow a legal procedure следовать юридической процедуре to apply for a corporate charter подавать заявление на корпоративный патент to issue and sell stock in выпускать и продавать акции exchange for investment взамен на вложенный capital капитал stockholder, shareholder акционер, держатель акций to hold a meeting проводить собрание to elect a board of directors проводить собрание директоров to choose the company's выбирать административных officers исполнителей компании to have a final authority иметь решающее слово to supervise daily осуществлять ежедневное management руководство to vote голосовать annual meeting ежегодное собрание
to have limited liability иметь неограниченную юридическую ответственность to own property владеть собственностью to sue возбуждать судебное дело to be sued подвергаться судебному разбирательству Vocabulary Exercises M о d e l: We are the company officers. 1. My friends are the stockholders of IBM corporation. They hold annual meetings. 2. These businessmen are the organizers of this corporation. They issue and sell stock in exchange for investment capital. 3. A corporation is the owner of the property. It has limited liability. 4. Dick is a manager. He wants to form a corporation. 5. A corporate charter is a certificate of incorporation. A charter is granted by a state officer. 6. The stockholders are the owner of the corporation. They have final authority in management of the company. 7. The owners of the corporation are the stockholders. The owners of the corporation must vote. Exercise 2. Transform the sentences according to the model M о d e l: We organized our corporation а уear ago (to invest much money). We have been investing much money since we organized our company. 1. They became company officers (to supervise daily management). 2. My friend bought the stock of the company five years ago (to make money). 3. They received the corporate charter a month ago (to plan a meeting). 4. We advertised the application last week (wait for reply). 5. He became a member of the Board of Directors (work hard). 6. We elected a new Board of Directors last month (plan change). Exercise3. Answer the questions. 1. In what corporation would you invest money? 2. What legal procedure do you have to follow if you want to form a corporation? 3. Who has final authority and supervises the daily 4. How often do the stockholders choose the company officers? 5. The stockholders have unlimited liability, don't they? 6. In what way can a corporation act? 7. What do you think about the possibilities of forming corporations in this country? 8. In what spheres of industry is a corporate form of proprietorship the most beneficial in this country? Exercise 4. Translate into English. 1. Корпорация может выпускать и продавать акции. 2. Корпорация может предлагать более высокую заработную плату. 3. Корпорация имеет больше возможностей для вовлечения финансовых ресурсов, чем партнерство. 4. Каждый год акционеры проводят собрание. 5. Образовательные, благотворительные, религиозные учреждения могут быть корпорациями. Подобные учреждения, как правило, не приносят прибыль. 6. Эта корпорация прибыльна, она будет расширяться. 7. Сначала вы должны подать заявление на корпоративный патент. 8. Акционеры имеют решающее слово в управлении корпорацией. 9. Административные исполнители компании осуществляют постоянное руководство. 10. Владельцы акций проводят ежегодное собрание и выбирают совет директоров. 11.Корпорация имеет право возбуждать уголовное дело. Exercise 5. Make up the dialogue. 1. Ask a lawyer how to form a corporation. 2. Discuss with your friend advantages and disadvantages of a corporate form of proprietorship. 3. Advertise a corporate form of proprietorship. Grammar Exercises M o d e 1: They have held a meeting. They haven't held a meeting.
Exercise 2. Put up 4 questions of 4 types (general, special, disjunctive, alternative) to each sentence. M о d e 1: The stockholders have held the annual meeting. 1. Have the stockholders held the annual meeting? 2. What have the stockholders done? 3. The stockholders have held the annual meeting, haven't they? 4. Have the stockholders held a meeting or a conference? 1. The partners have applied for a corporate charter. 2. The stockholders have voted at the annual meeting. 3. The company has issued the additional stock. 4. They have invested all their money in this company. LESSON 4 THE FUNCTlONS OF AN EXECUTIVE Dialogue Anna is having lunch with her sister Barbara, Anna has just accepted a position as an Administrative Assistant. Her boss is an executive with a firm that manufactures heavy machinery used in construction. Barbara You've got a new job, Anna. My congratulations. Anna Thanks, Barbara. Barbara Tell me a few words about your boss. What does he do? Anna Well, he is one of the vice presidents of the company, so he's rather important. He is an executive. Barbara Do you know the difference between an executive a manager and an administrator? Anna I am afraid Т can hardly tell you the difference. I think these words are interchangable and they really aren't different in many companies. Barbara What about your company? Anna In our company the top officers are called administrators. The next highest group - the vice presidents, the heads of major departments and branch plant managers - are executives like my boss. Barbara Is that all? Anna The group below consists of managers, they are general managers and foremen. Barbara So I see that an organization has a number of positions and some people have more authority than others. Anna You are right. Barbara But it would be interesting to know more about the functions of an executive like your boss. Anna I'd say he makes a lot of important decisions. He sets objectives, coordinates work, delegates authority, makes hiring, firing, evaluating and just general leading. Barbara It seems to be important. Anna It is important. It's evident that making careful decisions is the basis of good management. Barbara But do, you work under much pressure? Anna Barbara, you know I am quite used to working under pressure from my last job. I am also accustomed to lots of paper work and red tape. Barbara Good for you. Anna And what's more important I feel that I can learn a lot because my boss is very competent. Barbara Good, I think we'd be in a hurry not to get late for the work. Active Vocabulary an executive руководитель, manager управляющий an administrator управляющий, vice president вице-президент head of department руководитель отдела, foreman мастер, руководитель, position должность to setobjectives ставить цели to delegate authority распределять обязанности to work under pressure работать по принуждению red-tape зд. бюрократическая, канцелярская работа to be competent быть компетентным Vocabulary Exercises. Exercise 1. Transformthe sentences according to the model
Model: I'm accustomed to setting objectives. I'm used to setting objectives. 1. We are accustomed to having unlimited liability. 2. He is accustomed to delegating authority. 3. They are accustomed to firing and hiring people. 4. She is accustomed to working as a head of the department. 5. You are accustomed to working under pressure. 6. The executive is accustomed to making decisions.
Exercise 2. • Change the modal verb according lo the model Model: We ought to set objectives this month. 1. They ought to talk about the functions of an executive. 2. A manager ought to make careful decisions. 3. An executive ought lo be very competent. 4. A vice president ought to decide on hiring, firing, 5. The board of directors ought to plan objectives and changes. 6. They ought to have a meeting with a head of the department. Exercise 3. Your executive is a very tough man. What should his staff do to please him? For ideas: to be creative- быть с творческим отношением к делу to be well-organized - быть хорошо организованным to keep fit - держать себя в форме to be punctual - быть пунктуальным to be enthusiastic - быть энтузиастом to obey the rules - подчиняться правилам Text WHERE AND HOW TO HIRE AN EMPLOYEE?
An employer has several options to consider when he wants to hire, a new employee. First of all, he may look within his own company. But if he can't find anybody suitable for the position he will have to look outside the company. If there is a personal office; in the company, he can ask them to help him to find a qualified applicant. The employ er can also use another valuable sources, for example, employment agencies, consulting firms, placement offices and professional societies. He can also advertise in a newspaper or in a magazine and request candidates to send in resumes. The employer has two sets of qualifications to consider if he wants to choose from among the applicants. He must consider both professional qualifications and personal characteristics. A candidate's education, experience and skills are included in his professional qualifications. These can be listed on a resume. Personal characteristics, or personality traits must be evaluated through interviews. Active Vocabulary an option- выбор an employer- наниматель, работодатель an employee- служащий, работающий по найму to consider- рассматривать, принимать во внимание to be suitable for the position- соответствовать должности personnel office- отдел кадров an applicant- кандидат на должность valuable source- ценный источник employment agency- агентство по найму consulting firm- консультационная фирма to advertise- помещать объявления, рекламировать resume- резюме two sets of qualifications- два вида характеристик experience- (рабочий опыт) to evaluate through interviews- оценивать через интервью
Comprehension Questions 1. Which options should an employer first consider when he wants to hire a new employee? 2. What service does a personnel department provide? 3. In what way can be the new employees be found outside 4. What qualifications does the employer consider in 5. What is meant by " professional qualification" for a job? 6. What personal characteristics does the administrator
Vocabulary Practice Grammar Exercises LESSON 5 LINE AND STAFF POSITIONS TEXT. In business, organization structure means the relationship between positions and people who hold the positions. Organization structure is very important because it provides an efficient work system as well as a system of communication. Historically, line structure is the oldest type of organization structure. The main idea of it is direct vertical relationships between the positions and tasks of each level, and the positions and tasks above and bellow each level. For example, a sales manager may be in a line position between a vice-president of marketing and a salesman. Thus a vice president of marketing has direct authority over a sales manager. A sales manager in his turn has direct authority over a salesman. This chain of command simplifies the problems of giving and taking orders. When a business grows in size and becomes more complex, there is a need for specialists. In such case administrators may organize staff departments and add staff specialists to do specific work. These people are usually busy with services, they are not tied in with the company product. The activities of the staff departments include an accounting, personnel, credit and advertising. Generally they do not give orders to other departments. Active Vocabulary relationship- взаимоотношение to hold a position- занимать должность organization structure- организационная структура level- уровень sales manager- управляющий по торговле маркетингу
salesman- продавец, торговец, to have direct authority- иметь прямую властьнад over smb. кем-либо staff- штат to give orders- отдавать приказы to take orders- принимать приказы a line department- линейный отдел (имеющий staff department- штабной отдел (не имеющий to be tied in the company- иметь отношение complex- сложный Comprehension Questions 1. What does the organization structure mean? 2. What does the organization structure provide? 3. What is historically the oldest type of organization structure? 4. In what position is a salesmanager in attitude to a vice- 5. What is the difference between line and staff considered staff structure rather than line structure? Vocabulary Practice Choose the necessary word and put it in the sentence. 1. Organization structure shows... I between each position and positions I above and below. I 1 relationships 2. A sales manager has direct... I over a salesman. I 2 to hold a position 3. As a rule a... usually does not give I
orders to other departments. I 3 authority 4. When the business gets more... I there is a need for staff departments. I 4 complex 5. My friend...... of sales manager. I 6. The... of staff departments is to do I different services. I 6 a line department I 7. My friend works in a....... he is I 7 a staff responsible for the company product. I department Dialogue Peggy Forman is talking with Jaff Downing, another administrative assistant in her company. Jaff How are you today, Peggy? Peggy Oh, fine, thanks. Jaff Glad to hear that. By the way, are yon familiar with the organizational chart for the company? devided into groups. It gives one an overview of the chain of command in the company. do you know about it? Peggy As far as I know a worker in a line position receives orders from his immediate subordinate. Jaff Exactly, that's the line chain of command. Peggy A worker in a staff position reports directly to a line worker but he neither gives nor receives orders for line workers. Am I right? Jaff Yes, you are. But someone may have tine authority over people in his department and not be considered a line administrator. Peggy How can it be? Jaff That's possible when a whole department is a staff Peggy And what do the people in staff departments do, how is their work different? Jaff Well, they are usually busy with services and they could do the same service for any company. So they are not in the line. Peggy It seems to be rather complicated. Jaff It only seems so. I think the chart should help. Peggy Oh, sure. But, Jaff, would you explain me what span of control is? Jaff Oh, span of control refers to the number of people whom one managers directly. Peggy Can you give me an example? Jaff Well. The President of our company directly managers the Vice President of Production, the Vice President of Marketing and the Comptroller. Thus, his span of control includes three people. Peggy Yes, now I see. Thank you for your help. Jaff Not t all. Why don't we go to the coffee stall and have a snack together? Active Vocabulary organizational chart – организационная схема line position – линейная должность staff position – штабная должность immediate superior – непосредственный начальник immediate subordinate – непосредственный подчиненный line chain of command – линейная структура подчинения to report - зд. сообщить credit department – кредитный отдел span of control – сфера непосредственного подчинения Vice-president of production - вице-президент по производству vice-president of marketing – вице-президент по сбыту comptroller - главный финансист Vocabulary Exercises
Exercise 1. Give affirmative and negative answers to the questions. M o d e l: Have you examined the organizational structure of the company yet? Yes, I have already examined it. No, I haven’t examined it yet. 1. Have you reported to the comptroller yet? 2. Have you settled this problem with the manager yet? 3. Have you learned line and staff positions of the company yet? 4. Have, you got acquainted with your immediate superior yet? 5.Have you heard about his spanof control yet? 6. Have you met your immediate subordinates yet? 7. Have you passed your report to the credit department yet? Exercise 2. Change the sentences according to the model Model: A staff employee doesn't give orders. A staff employee doesn't receive orders. A staff employee neither gives, nor receives orders. 1. He isn't a Comptroller. He isn't a sales manager. 2. The head of the credit department doesn't advise the President. The head of the credit department doesn't report to comptroller. 3. He doesn't want to hold a position of vice-president of 4. A credit department doesn't have direct authority over a line department. A personnel department doesn't have direct authority over a line department. 5. I don’t want to talk with the Boss. I don’t want to talk with the Controller. 6. She doesn’t like to give orders. She doesn’t like to receive orders. 7. Jecky doesn’t want to attend annual meeting of shareholders. Susan doesn’t want to attend annual meeting of shareholders too. Exercise 3. Answer the questions. 1. What is your relationship with your immediate superior? 2. What position in your company do you want to hold? 3. Do you want to be a sales-manager or a vice president of marketing? Give your reasons.
4. Over what positions do you have direct authority in your company? 5. What do you like more: to give orders or to receive orders? 6. Do you want to work in a staff department or in a line department? Give your reasons. Exercise 4. Have a look at the organizational chart of the company.
What line and staff positions can you discern? Speak about the organizational structure of this enterprise. Exercise 5. Translate into English. 1. Мои взаимоотношения с начальником очень хорошие. 2. Мой друг занимает должность главного финансиста. 3. Я не знаком с организационной структурой нашего предприятия. 4. Он больше любит отдавать приказания, чем получать их. 5. Я предпочитаю работать в линейном отделе. 6. Штабные отделы не связаны с конечным продуктом. 7. Структура нашего предприятия сложна. 8. Я больше подхожу к штабной должности, чем к линейной. 9. Мой непосредственный начальник очень пунктуален. 10. B сферу моего непосредственного подчинения входят три руководителя групп. 11. Главный финансист имеет очень большую ответственность. 12. Я уволю моего непосредственного подчиненного. Он ленив. Grammar Exercises Exercise 1 Transfer the sentences from Active into Passive. Model: The manager examines organizational structure of the firm. Organizational structure of the firm is examined by the manager. 1. Vice-president gives orders to his employees. 2. I receive orders from the sales-manager. 3. My friend holds a position of general manager. 4. Personnel office receives resumes from prospective candidates. 5. Staff departments do different services to line departments. 6. He takes the orders and fulfils the task very quickly usually.
Model: My friend is examining the organizational chart. The organizational chart is being examined by my friend. 1. I am sending my annual report to my immediate superior. 2. The foreman is firing his immediate subordinate. 3. Comptroller is giving the orders to his employees. 4. We are changing the organizational structure of our company. 5. The board of directors is enlarging the staff of the company.; Model: I have invested my money in real estate. My money has been invested in real estate. 1. We have considered advantages and disadvantages of partnership. 2. 1 have bought the shares of IBM company. 3. This business has involved big financial resources. 4. We have elected the board of directors. 5. The board of directors have chosen the company officers. LESSON 6 ACCOUNTING Text Accounting shows a financial picture of the firm. An accounting department records and measures the activity of a business. It reports on the effects of the transactions on the firms financial condition. Accounting records give a very Important data. It is used by management, stockholders, creditors, independent analysts, banks and government. Most businesses prepare regularly the two types of records. That is the income statement and balance sheet. These statements show how money was received and spent by the company. One major tool for the analysis of accounting records is ratio analysis. A ratio analysis is the relationship of two figures. In finance we operate with three main categories of ratios. One ratio deals with profitability, for example, the Return on Investment Ratio. It is used as a measure of a firms орегаting efficiency. The second set of ratios deals with assets and liabilities. It helps a company to evaluate its current financial position. The third set of ratios deals with the overall financial structure of the company. It analyses the value of the ownership of the firm. Active Vocabulary accounting- бухгалтерский учет record- документ, запись, протокол to record- записывать, регистрировать to measure- измерять transaction сделка, банковская операция firm’s financial condition- финансовое положение фирмы
to provide data- обеспечивать данными creditor- кредитор independent- независимый income statement- отчет о доходах balance sheet- балансовый отчет to receive- получать to spend- тратить ratio analysis- анализ коэффициентов profitability- прибыльность Return on Investment Ratio- коэффициент возвращения инвестиций efficiency- эффективность, производительность to evaluate- оценивать value- ценность, стоимость ownership- собственность overall financial structure- полная финансовая структура Comprehension Questions 1. What is the purpose of accounting? 2. Who uses the data provided by accounting firms? 3. What are the two types of records which most businesses prepare? 4. What can you know analyzing the income statement and balance sheet of a company? 5. What is the purpose of the ratio analysis? 6. What categories of ratios in finance do you know?
Vocabulary Practice Exercise 1. Choose the necessary word and put it in sentence.
1. An accounting helps… the activity I of a business. I 1 to profit 2. do you know the effect of your last… I of financial condition of the firm? I 2 profit 3. Accounting records provide … for I stock-holders, independent analysts. I 3 efficiency 4. The second type of ratio helps the I company … its current financial position. I 4 ownership 5. … is one the two main records which I most of the businesses prepare regularly. I 5 to evaluate
6. The... of the company includes real I estate in California. I 6 transaction 7.I am sure of the... of this transaction. I 7 data 8. Our company's current... is very high. I 8 income 9. They... from the association with that I statement corporation. I 9 to measure
Dialogue (Peter and Karen work in a large company. They are having dinner in the company cafe). Peter Hi, Karen. Glad to meet you. You looked very busy this morning. There were so many statements on your table. Karen Oh, Peter. This is the end of the year. The accounting department is very busy. Peter I know. We are all very busy, totaling accounts. But I've already turned in the report on my department. Karen Good. Peter So, how's business. Karen I don't know everything. I am busy with some records and statements. I don't have the whole picture. But I think the company is doing very well. Peter I am sure of it. We have to keep our creditors and investors happy. Karen Well, the balance sheet and profit and loss statement are ready. It is the end of the fiscal year. So everybody can check out the assets and liabilities, net worth and profit position of the company in the financial statements. Peter Do you work with the pay checks? Karen Why are you asking? Peter I thought you could explain me the big difference between my gross pay and my net take-home pay. Karen The explanation takes only one word-taxes. Actually the salaries are done through the computer. Peter Really? Karen Sure, We can’t handle any volume in a large company without computers. Peter You are right. Thank you for very interesting information. Karen Oh, its my pleasure. Let’ s go to get some dessert.
Active Vocabulary accounting department- бухгалтерский отдел to total accounts- суммировать счета to turn in the report- сдать отчет creditor- кредитор investor- инвеститор profit and loss statement- отчет по прибыли и убыткам assets and liabilities- актив и пассив net worth- а) стоимость имущества за вычетом обязательств б) собственный капитал предприятия a financial statement- финансовый отчет a pay check- платежный чек gross- валовой, брутто gross pay- плата с вычетами net- чистый, нетто net pay- плата без вычетов tax- налог salary- зарплата fiscal year- фискальный (бюджетный) год
Vocabulary Exercises Exercise 1 Havea look at the structure. Can you turn in the report in time? No, I cant turn in the report but I could when I worked in the other department. 1. Can they check the assets and liabilities? 2. Can you keep the investors and creditors happy? 3. Can you explain the difference between gross pay and net take-home pay? 4. Can he compute the taxes? Популярное:
|
Последнее изменение этой страницы: 2016-04-10; Просмотров: 2457; Нарушение авторского права страницы
