Listening test 101 - lecture
Passage 1/Переход 1:
Listen to part of a lecture in a business class - слушайте часть лекции в бизнес классе “Business organizations” - “Бизнес организации”
Today we are going to discuss - сегодня мы собираемся обсудить the formation and organization of businesses - формирование и организацию фирм.
One other reasons - другие причины, I want you to understand - я хочу, чтобы вы поняли about types of businesses - о типах фирм, is that nearly half of new business - что почти половина нового бизнеса is failed within the first two years - терпит неудачу в течение первых двух лет.
As business students, - как деловые студенты, you need to understand the formation of the business, - вы должны понять формирование бизнеса, to understand your role in the business world - понять вашу роль в деловом мире after your graduation from the university - после вашего окончания университета.
If you’re in accounting major, - если вы глава бухгалтерского учета, you need to know about businesses for different reasons, - вы должны знать о фирмах по различным причинам, then business students you continue onto study role – затем, как деловые студенты вы продолжаете роль исследования.
If you are thinking about getting a degree - если вы думаете получить степень in marketing or management, - в маркетинге или управлении, you need to have an understanding about the composition - у вас должно быть понимание о составе of the types of the business organization - типов деловой организации, you are working for - на которую вы работаете.
You will find out various types of business organizations - вы узнаете различные типы деловых организаций and that there are differences in each kind - и что есть различия в каждом виде because of different factors - из-за различных факторов, which must be thought about and which are important - о которых нужно помнить и которые важны, when forming a business organization - когда формируется деловая организация.
The primary considerations - первоначальные соображения for deciding on the types of business organization - для того, чтобы выбрать типы деловой организации are liability, - являются ответственность, taxes, - налоги, and continuity - и непрерывность.
The three main types of businesses - три главных типа фирм I want to talk to you - о которых я хотел поговорить с Вами about are the sole propriety ship, the partnership, and the corporation.
The propriety ship is probably the simplest type of business organization - уместность - вероятно самый простой тип деловой организации.
For example, if you enjoy gardening, - например, если вы любите работать в саду, like working with flowers and vegetables, - как работа с цветами и овощами, and want to begin a business of your own without anyone - и хотеть начать собственный бизнес без кого-то else being involved, - еще вовлекаемого, then a sole propriety ship – единственная уместность, is what you’d probably consider - что Вы вероятно рассмотрели бы.
This type of business is rather easy to form - этот тип бизнеса довольно легок сформироваться.
All you need to do is to find an open sign, - все, что вы должны сделать, должно найти открытый признак, hang on a door, and you are in business - висеть на двери, и вы находитесь в бизнесе.
You will be the person making decisions about - вы будете принятием решений человека о том, where you want to locate a business, - где вы хотите определить местонахождение бизнеса, what items you will sell, - какие пункты вы продадите, and how much you want to charge for items - и сколько вы хотите взимать за пункты.
Advertising and your methods of marketing - реклама и ваши методы маркетинга your products will be your decision - ваших продуктов будет вашим решением.
You will decide hours of operation, - вы решите часы операции, whether to hire employees, - нанять ли служащих, and make decisions such as whether - и принять решения такой как, you want to expand in the future хотите ли вы расшириться в будущем or keep the size of your business small - или держать размер вашего бизнеса маленьким.
You personally will be responsible - вы лично будете ответственны for keeping track of income, - за отслеживание доход, paying expenses, - платя расходы, and filing taxes - и регистрируя налоги.
Common sense tells you - здравый смысл говорит вам, what advantages - каковы преимущества and disadvantages of propriety ship are - и неудобства уместности.
In a propriety ship, - в уместности you have advantages - у Вас есть преимущества of making your own decisions, - принятия Ваших собственных решений, and spending as much or little time - и расходов так или немного времени, as you want with your business - как Вы хотите со своим бизнесом.
If the business is successful, - если бизнес будет успешен, you will be the reason - то вы будете причиной.
If it fails, - если это потерпит неудачу, you will also probably be the reason - то вы также вероятно будете причиной.
Some of disadvantages are very obvious - некоторые из неудобств очень очевидны.
How many hours - сколько часов do you want to work each day or week - вы хотите работать каждый день или неделя?
What happens to the business - что случается с бизнесом, if you want to take a vacation - если вы хотите уйти на каникулы?
Will you have problems – у вас будут проблемы, if you cannot supply all - если вы не можете удовлетворить все of your customers needs - свои нужды клиентов?
What problems may result - какие проблемы могут быть результатом, if you are not good record keeper – если вы не сохраните записи?
If your business fails - если Ваш бизнес потерпит неудачу, and you are suppliers, - и Вы - поставщик, then you will personally be responsible to them - то Вы лично будете ответственны.
Because of some of these disadvantages I just mentioned, some people prefer to form a partnership. There are various forms of partnerships, but as business students you need to understand what basic or general partnership is. A partnership is a voluntary association between two or more people who carry on a business for the purpose of making a profit. For example, you and the friend decide you want to buy houses, fix them up and make them repairs, and then resell them. If one of you has money to invest and the other has talent such as construction experience to invest, then you can form a partnership. If both of you have money to invest and no construction experience, then you can also form a partnership. If you both have construction experience but no money, then as a practical matter to make a partnership work, you’d better think about getting another partner who are with money. In a general partnership, the partners are expected to share the work equally, or contribute equally in time spent in the business. Partnership profits and losses of the business and they are equally responsible for expenses. Partnerships file informational tax returns, but the partners are taxed on published income as individual. Sometimes people entering to partnership will prepare partnership agreement or will have an attorney prepare a partnership agreement for them. But, I have known people who have been in partnership for years without any kind of written agreement. So a partnership can be easy to form as sole propriety ship, but it also has potential for greater growth or loss. Or so as practical matter, people may want to think about going into partnership with friends. Sometimes being in business with a friend can be the end of friendship.
A corporation is the third name type of business organization. One main advantage of corporation is that its life is continuous. You know corporations own share-holders, and corporations have officers who run the company and board of directors which make decisions in the best interest of the company. Another advantage of corporate form of business is that there is a limited liability. The owners or share holders can only be liable for the company’s losses up to the amount he or she has invested. So that is definitely advantage this form of invests. One of the main disadvantages of the corporate form is that there can be a greater taxation. But there are accounting decisions which can make tax filed for this. Remember, you are not yet owners, accountants, managers, attorneys, or corporate officers. At this point in time, you do not need to have detailed understanding of any of business forms I have discussed. What you do need to remember is the general information about each form and know that when you become involved in a business, and need help understanding something, there are experts whom you can turn.