Учебное пособие по английскому языку для студентов экономических специальностей icon

Учебное пособие по английскому языку для студентов экономических специальностей


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3 Тексты ДЛЯ СТУДЕНТОВ специальности БУАА



TEXT 1


WITHDRAWALS


Withdrawals (or leakages) are that part of the circular flow, which are not passed on as spending with UK firms. This is income, which individuals, firms or governments take out of the circular flow with the likely result that the level of economic activity in the economy declines. The three forms that withdrawals can take are:

    • savings;

    • imports;

    • taxation;

Savings

Both businesses and individual citizens can take the decision not to spend all of the income that they receive. A number of factors are thought to determine the level of savings at any time. Interest rates obviously influence the saver's decision since they represent the return on his or her savings. Many economists believe that decisions to save are taken in response to periods of economic uncertainty: the more people worry about interest rates, job security and so on, the more they are likely to save. Alternatively, there is evidence that when money is losing value quickly, as in a period of inflation, people tend to purchase consumer durable goods such as televisions and washing machines.

Another factor is social change. Previous generations placed great store by saving in order to carry out major purchases; this is less common today perhaps due to the ready availability of credit.

Imports

You will know that expenditure by UK inhabitants on goods and services imported from abroad will remove those funds from the domestic circular flow and will cause a decrease in the level of economic activity. Periodically, the UK has spent too freely on imports and earnings from exports have been insufficient to cover this. Many factors encourage us to purchase imports: some are favourable to the economy in the long term, while others are harmful. If imports of raw materials increase due to the growth of a domestic industry, then this indicates an expanding economy, which should sell more exports in the future in order to pay for the increased expenditure. However, if the imports are the consequence of UK citizens preferring foreign goods on grounds of, for example, price or quality, then the impact may be harmful as jobs are lost in domestic industries.

Taxation

Funds are withdrawn from the circular flow in the form of taxation by the government. It levies two types of taxes:

  • direct taxes, such as income tax, corporation tax (on profits) and other taxes on income or wealth;

  • indirect taxes, such as VAT and customs and excise duties, which are levied on spending by all of us;

If the authorities withdraw funds through taxation and then fail to spend this tax revenue, the circular flow will reduce the level of activity in the economy.

Taxation policy has been substantially altered by the Conservative government in the 1980s and early 1990s. It has reduced direct taxes because of the belief that taxation of this kind reduces the incentive to work and so dampens the spirit of enterprise in the economy. Indirect taxes, such as value added tax (VAT), have been increased to make up for some of the revenue lost from direct taxes. The government has thus transferred the tax burden from direct to indirect taxes. The total burden of taxation has hardly altered.


^ Слова и выражения к тексту:

leakage

утечка

which are not passed on as

которые рассматриваются не как...

with the likely result that

в результате чего может; результатом чего может

savings

сбережения, накопления

a number of factors are thought to determine

считается, что ряд факто­ров определяет

the return on his or her savings

отдача, процент, доход от... сбережений

there is evidence that

очевидно, что

to place great store by

придавать большое значение

due to

благодаря, из-за

to remove from

удалить, изъять

insufficient to cover

недостаточный для покрытия (расходов)

to encourage smb to do smth

побуждать кого-то сделать что-то

in the long term (ant. in the short term)

в отдаленном (ближайшем) будущем

domestic industry

национальная промышленность

to withdraw

изымать, выводить, удалять

to levy

взимать, облагать (о налогах)

direct (indirect) taxes

прямые (косвенные) налоги

income tax

подоходный налог

corporation tax (on profits)

налог с прибыли (доходов) корпораций

VAT (value added tax)

НДС (налог на добавленную стоимость)

customs duty

таможенная пошлина

excise duty

акцизный сбор

and then fail to spend this tax revenue

а затем не могут распорядиться (потратить) этими налоговыми поступлениями

has been substantially altered

была значительно изменена

and so dampens the spirit of enterprise

и таким образом подавляет дух предпринимательства

to make up for

компенсировать, восполнять

tax burden

бремя налогов


Упражнение 1. Переведите следующие слова и выражения на русский язык:

withdrawals, which are not passed on as spending with UK firms; a number of factors are thought to determine the level of savings; job security; another factor is social change; generations placed great store by saving; will remove those funds from the domestic circular flow and will cause a decrease; direct (indirect, corporation, income) taxes; the tax revenue; taxation of this kind reduces the incentive to work and so dampens the spirit of enterprise; the tax burden.


Упражнение 2. Заполните пропуски подходящими словами и выражениями из текста.

1. Interest rates influence the saver's decision since they represent … on his savings.

2. Previous generations … saving in order to carry out major purchases.

3. Expenditures on goods and services imported from abroad … those funds from … and will cause … in the level of economic activity.

4. If imports of raw materials increase due to the growth of … , then this indicates … .

5. Funds are withdrawn from the … by the government, which … two types of tax.

6. Indirect taxes include VAT and … .

7. Direct taxes reduce … to work and so dampen … in the economy.

8. The government has transferred … from direct to indirect taxes.


Упражнение 3. Найдите в тексте английские эквиваленты следующим русским выражениям:

доходы от сбережений; очевидно, что; подталкивать (побуждать); в конце концов; это означает рост экономики; на том основании, что; налог на добавленную стоимость; акцизный сбор; восполнять.


Упражнение 4. Найдите английское толкование в тексте следующих выражений:

the return on one's savings; taxes (direct, indirect, income, corporation, on wealth, VAT); excise duties; the tax revenue.


Упражнение 5. Ответьте на вопросы.

1. What are withdrawals? Name their forms.

2. When do people decide to save?

3. What is the reason for purchasing imports?

4. Why can buying imports be harmful?

5. What are direct and indirect taxes?

6. Why did the Conservative government reduce direct taxes in the 1980s and increase indirect ones?


TEXT 2


^ GENERAL CONDITIONS OF SALE


1. They correspond to «Standard Conditions of Sale» in contracts of some British companies.

2. The amount of information in General Conditions varies from contract to contract depending on the traditions of the contracting firms and the volume of delivery.

3. General Conditions may include, for example, in small orders, such items as Shipping Specification, Inspection, Guarantee and Claims, Conditions of Transportation, Force Majeure Circumstances, Arbitration and Sanctions and are printed on the reverse side of the order form.

4. In many standard contracts, however, these items are given as separate clauses (articles) and General Conditions (Provisions) only comprise the following information: they may begin with the definition of the date of delivery.

5. «The date of the Bill of Lading or the stamp on the railway bill, road or railway bills is to be considered as the date of delivery». Sometimes the definition is contained in other clauses, such as «Shipping» or «Delivery Dates».

6. Also, they may contain indication about the proper law of the contract applied. For instance, «The Swedish Civil and Commercial Law shall be applied to this Contract» or «The Contract shall be governed by English Law». But as a rule it is given in detail in the clause «Arbitration».

7. Other items under General Conditions may be: «All taxes, dues and customs duties on the territory of the Sellers' country are borne by the Sellers. On the territory of the Buyers' country they are borne by the Buyers if they are connected with the fulfilment of this».

8. Neither party shall have the right to assign the rights and obligations under this Contract to any third party without the written consent of the other party.

9. In case of non-fulfilment or improper fulfilment by the Sellers of their obligations under this Contract, the Sellers are to reimburse to the Buyers the losses suffered by them.

10. Appendices, addenda and amendments to the Contract are only valid (or shall be effective) and shall make an integral part of the Contract if made (issued) in writing and signed by the contracting parties.

11. All enclosures to the General Conditions as well as to the Contract are regarded as an integral part thereof.

12. All negotiations and correspondence proceedings, the conclusion of this Contract and pertaining to it become null and void on the date of its signing.

13. This Contract is signed in duplicate (in 2 copies), each in the Russian and English languages, one copy for each party, both texts being authentic (or having equal force), and will become effective from the date of its signing.


Упражнение 1. Найдите английские эквиваленты следующих сочетаний:

1) определена как дата поставки;

2) кроме того, они могут включать;

3) ни одна сторона, не имеет права передавать;

4) в случае невыполнения или ненадлежащего исполнения;

5) считаются их составной частью;

6) предшествующие заключению контракта;

7) в двух экземплярах;

8) однако, во многих типовых контрактах;

9) дата коносамента или дата штампа на железнодорожной накладной;

10) и вступит в силу с даты подписания.


Упражнение 2. Найдите абзацы, которые близки по содержанию.


Упражнение 3. Ответьте на вопросы к тексту.

1. What does the amount of information contained in general conditions of sale depend on?

2. All taxes, dues and customs duties on the territory of the Sellers' country are borne by the Sellers, aren't they?

3. Are all enclosures to the General Conditions as well as to the contract regarded as their integral part?

4. Is the contract signed in the Russian and English languages or only in one language?


Упражнение 4. Перечислите (письменно) общие условия поставки.


TEXT 3


INCOME


The second of the three economic issues is the question of income, that is, income distribution, the way in which income  that's what people earn  is distributed or shared around.

You and your family have an income. You have an annual income that is what you earn a year. This income allows you to enjoy various goods and services. It means you have a certain standard of living. Your standard of living includes what you think of as necessary to your life, things like food, water, somewhere to live, health and education. But your income doesn't just cover the necessities of life. It also includes recreation, whether that's sport or TV or a holiday. Your income will be less than some of your neighbours', but it will be more than some of your other neighbours'. Your neighbours mean not just people living in your own country, but also people living in other countries.

Just as you and your family have an income, so nations, different countries, also have an income  the national income as it's often called. A national income is not the money the government gets. The national income is the total sum of the incomes of all the people living in that country, in other words, everyone's income added together. In the same way one can think of the world income as the total of all the incomes earned by all the people in the world.

Concerning the distribution of the national and world income, some questions are to be asked: who, in the world, gets what share of these incomes? The distribution of income, either in the world or in a country, tells us how income is divided between different groups or individuals. The distribution of the world’s income includes the income per head, percentage of world population and percentage of the world income. In poor countries, like India, China and the Sudan, the income per head is only 155 pounds per year. But at the same time, they have 50.7 % (per cent) of the world's population. These poor countries have only 5 % (per cent) of the world's income.

In middle-income countries the income per head is 840 pounds, that's in countries like Thailand and Brazil. In the major oil countries, like Kuwait and Saudi Arabia, it's 7670. In industrial countries it's 6270.

Turning to middle-income countries again, they have 25.1 % (per cent) of world population, with 14.2 % (per cent) of the world’s income. The major oil countries have 0.4 (point four) % (per cent) of population, the industrial countries 15.6 %. The oil countries have 1.5 % (per cent) of world income, the industrial countries – 64.8 % .

The first economic question is for whom does the world economy produce? It produces essentially for the people living in the rich industrial countries. They get 60 % (per cent) of the world's income, although they have only 16 % (per cent) of its population. This suggests an answer to the second question that is of what is produced. The answer is that most of world production will be directed towards the goods and services that these same rich industrialized countries want.

The third question is how goods are produced. In poor countries, with little machinery, not very much technical training and so on, workers produce much less than workers in rich countries. And poverty is very difficult to escape. It continues on and on. And this goes some way towards accounting for the differences in national incomes. It accounts for an unequal distribution of income, not just between countries but also between members of the same country, although there individual governments can help through taxation. In other words, governments can act to help distribute income throughout their population.


^ Слова и выражения к тексту:

income distribution

распределение дохода

an annual income

годовой доход

a certain standard of living

определенный уровень жизни

to cover the necessities of life

охватывать основные жизненные потребности

recreation

отдых, досуг

national income

национальный доход

share of income

доля, часть дохода

income per head

доход на душу населения

percentage of the world population

процент мирового населения

percentage of the world income

процент мирового дохода

essentially

в основном, большей частью

world production

мировое производство

rich industrialized countries

богатые промышленные страны

not very much technical training

недостаточное техническое обучение

to escape

зд. избежать

to account for (syn. to explain)

объяснять

the differences in national incomes

различия в национальных доходах

unequal distribution of income

неравное распределение дохода

throughout population

среди населения


Упражнение 1. Дайте русский эквивалент следующим выражениям:

income is shared around; income doesn't just cover the necessities of life; to suggest an answer to the question; to direct the production towards the goods and services; individual governments.


Упражнение 2. Заполните пропуски подходящими по смыслу словами и выраже-
ниями из текста.

1. You have … that is what you earn a year.

2. Your income doesn't just … the necessities of life.

3. It includes … , whether that's sport or TV or a holiday.

4. … is the sum total of the incomes of all the people living in that country.

5. … is the total of all the incomes earned by all the people in the world.

6. In poor countries … is only one hundred and fifty-five pounds per year.

7. In … countries the income per head is eight hundred and forty pounds.

8. Most of the world production … towards the goods and services that these same rich industrialized countries want.

9. In poor countries, with …, not very much technical training workers produce much less than workers in rich countries.

10. This goes some way towards … the differences in national incomes.


Упражнение 3. Найдите в тексте соответствующие английские эквиваленты:

распределение доходов; ежегодный доход; определенный уровень жизни; национальный доход; мировой доход; доля национального дохода; доход на душу населения; процент мирового населения; страны со средним уровнем дохода; в основном; скудное техническое оборудование; недостаточное техническое образование; объяснение разницы в уровнях национальных доходов; неравное распределение доходов; избежать бедности.


Упражнение 4. Найдите определение термина «распределение дохода».


Упражнение 5. Найдите определение термина «национальный доход».


Упражнение 6. Ответьте на вопросы.

1. What countries are called poor?

2. For whom and what does the economy produce?

3. What is the role of governments in distributing incomes?


Упражнение 1. Прочитайте текст и передайте его основное содержание на русском языке.


TEXT 4


^ SOLE PROPRIETORSHIP, PARTNERSHIP, CORPORATION


1. There are three forms of organization of your business. These forms are the sole proprietorship, the partnership and the corporation. Which of these forms of organization you choose depends on such questions as the size of your business, whether you are the only owner of your business or you have partners.

2. Sole Proprietorship. A sole proprietorship is the simplest organizational form. There is one owner of the business, who usually takes the title of President. So he or she can make any decision without consulting anyone. Such kinds of businesses are in the service industries, such as repairing shops, restaurants, etc.

3. Partnership. A partnership means that there is more than one owner to carry out business. And each partner declares his or her share of profit or loss on the personal income tax return.

4. There is a special type of partnership, called a limited partnership, where the limited partner is not involved in the management of the firm.

This form of organization is useful in such professional fields as law, insurance, and some industries, for example, oil prospecting.

But partnership has some disadvantages. Partnership business fails when one of the partners loses his interest or disagrees with the other.

5. Corporation. A corporation is a more formal way of organization. It is established for the purpose of making profit and operated by managers. Corporation involves registration with a state department of commerce. There are some advantages, such as being able to attract financial resources, and to attract talented specialists and managers due to high salaries. In general, this form is economically better for business when its profit reaches a great sum of money.






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