[МЭБИК] Профессиональный иностранный язык (английский) Задание 2

МЭБИК. Профессиональный иностранный язык (английский). Задание 2.

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Задание 2

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TYPES OF BUSINESS ENTITY

A sole trader is exactly what it sounds- one person managing their own business. This person can employ as many workers as he wishes but does not share the finance, control, decision-making or profit with anyone else. This form of legal organization has unlimited liability. This means that there is no limit to the business debts for which the owner is responsible. 

Responsibility extends to the possibility of having to sell private possessions to pay off the business debts. This form of organization is only simple for small, simple businesses with few employees and little capital. 

A partnership is a way of sharing with others the managerial and financial responsibility for a business. Legally a partnership must consist of between 2 or 20 partners. Partnerships, like sole traders, usually have unlimited liability although limited partnerships are possible. 

A partnership allows people to share capital and skills and expertise. More finance is available because all the partners can contribute. Although all the partners are responsible for the business’s debts, one partner is not liable for another’s private debts.

Questions to the text

1. What is the simplest form of business?

2. Does the owner have sole managerial and financial control?

3. Are profits shared?

4. To what limit does the responsibility of a sole trade extend?

5. What is a partnership?

6. What is a legal requirement for the number of partners?

7. Is unlimited liability of partners an advantage or disadvantage of a partnership?

8. What is the main difference between a sole trader and a partnership?

9. How do sole traders and partnerships differ?

Complete the text using the words

Bankruptcy, creditors, issue, liability, losses, partnership, file, sole trader, financial, premises, capital, corporation

A. The simplest form of business is the individual proprietorship or (1) ………: for

example, a shop or a taxi owned by a single person. If several individuals wish to go into

business together they can form a (2) ………; partners generally contribute equal capital, have

equal authority in management and share profits or (3) ……… In many countries, lawyers,

doctors and accountants are not allowed to form companies, but only partnerships with unlimited

(4) ……… for debts. But a partnership is not a legal entity separate from its owners; like sole

traders, partners

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Translate into English Using Passive Voice and Constructions with Non-Finite Forms of the Verb

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правильность подсчетов. Далее проверяют документ по существу: проверяют законность хозяйственной операции.

После этих проверок документы подвергают бухгалтерской обработке, под которой понимают их расценку, группировку и разметку.