Unless, provided that, if, on condition that, if only, but for, even if
1. We can deliver the engine on Monday… we receive your order within the next two days.
2…. your advice, I wouldn’t have been able to solve my problems
3. He agreed to work Saturdays… he was paid overtime.
4…. I were you, I would not trust them.
5. I wouldn’t buy their goods… they give a 90% discount.
6. Tom would have applied for the job,… he had known about the vacancy.
7….we cut our prices now, we will lose our clients.
Задание 6. Откройте скобки, употребите глаголы в соответствующей форме.
1. My elder sister (to have) a music lesson. She always (to have) a music lesson on Friday.
2. Who (to sing) in the next room?
3. Father (to read) a newspaper, he usually (to read) something before going to bed.
4. Mother (to cook) breakfast in the kitchen. She always (to cook) in the mornings.
5. Who you (to wait) for? — I (to wait) for Ann, we must leave in ten minutes.
6. It often (to rain) in autumn. 7. Do not go out, it (to rain) heavily.
8. You (to understand) the use of the Present Indefinite and the Present Continuous quite well?
9. What you (to write)? You (to make) notes about the two present tenses?
10. Why you (to smile), Kitty?
11. I often (to meet) you at the corner of this street. You (to wait) for anybody?
12. You usually (to go) through the park? — Not usually, its only today that I (to go) here.
13. You (to hear) anything? — Yes, somebody (to knock) at the door.
14. They still (to discuss) where to go now.
Задание 7. Прочитайте и письменно переведите текст “Forms of Business Organizations”.
Forms of Business Organizations
A business can be organized in one of several ways, and the form its owners choose will affect the companys and owners legal liability and income tax treatment. Here are the most common options and their major defining characteristics.
__1.Sole proprietorships acceptable if you are the businesss sole owner and you do not need to distinguish the business from yourself. In a sole proprietorship all profits, losses, assets and liabilities are the direct and sole responsibility of the owner. Also, the sole proprietor will pay self-employment tax on his or her income.
___2.Sole proprietorships are not ideal for high-risk businesses because they put your personal assets at risk. If you are taking on significant amounts of debt to start your business, if youve got into trouble with personal debt in the past or if your business involves an activity for which you might potentially be sued, then you should choose a legal structure that will better protect your personal assets.
If the risks in your line of work are not very high, a good business insurance policy can provide protection and peace of mind while allowing you to remain a sole proprietor. One of the biggest advantages of a sole proprietorship is the ease with which business decisions can be made.
____3.The corporate structure distinguishes the business entity from its owner and can reduce liability. However, it is considered more complicated to run a corporation because of tax, accounting, record keeping and paperwork requirements. The steps for establishing a corporation are as follows: you will need to choose a business name, appoint directors, file articles of incorporation, pay filing fees and follow any other specific state/national requirements.
___4.Corporate income is often taxed at lower rates than personal income, so you can save money on taxes by leaving money in the corporation. If youre only making enough to get by, however, this wont help you because youll need to pay almost all of the corporations earnings to yourself. If the corporation has shareholders, corporate earnings become subject to double taxation in the sense that income earned by the corporation is taxed and dividends distributed to shareholders are also taxed. However, if you are a one-person corporation, you dont have to worry about double taxation.
____5.A partnership is a structure appropriate to use if you are not going to be the sole owner of your new business. In a general partnership, all partners are personally liable for business debts, any partner can be held totally responsible for the business and any partner can make decisions that affect the whole business.
In a limited partnership, one partner is responsible for decision-making process and can be held personally liable for business debts. The other partner merely invests in the business. Although the general structure of limited partnerships can vary, each individual is liable only to the extent of their invested capital.
___6.Limited partnerships most commonly used by professionals such as doctors and lawyers. The limited partnership structure protects each partners personal assets and each partner from debts or liability incurred by the other partners. Different states have varying regulations regarding these establishments of which business owners must take note. For tax purposes, the partnerships profits or losses pass through to its owners, so a partnerships income is taxed at the individual level.
Regardless of the way a business is structured, its owners will have the same overarching goals when it comes to the companys financial management.
Задание 8. Напишите заголовок к каждому параграфу текста.
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2. –
3. –
4. –
5. –
6. –
Задание 9. Определите верно (True) или ложно (False) утверждение. Исправьте неверное утверждение.
1. Forms of Business Organizations affect the companys and owners legal liability and income tax treatment.
2. In a corporate structure all profits, losses, assets and liabilities are the direct and sole responsibility of the owner.
3. One of the biggest advantages of a sole proprietorship is the ease with which business decisions can be made.
4. Corporate income is often taxed at lower rates than personal income.
5. In a limited partnership, all partners are totally responsible for the business and any partner can make decisions that affect the whole business.
6. For tax purposes, the partnerships profits or losses pass through to its owners, so a partnerships income is subject to double taxation.
Задание 10. Ответьте на следующие вопросы.
1. What kind of tax does the sole proprietor pays on his or her income?
2. When is it a bad idea to be a sole proprietor? Why?
3. What should one do to establish a corporation?
4. Why is it more complicated to run a corporation?
5. In what case do corporate earnings become subject to double taxation?
6. In what field of economy is limited partnership most commonly used?
Задание 11. Напишите эссе на тему«The Type of Company I’d Like to Own»в объёме 10-12предложений.
