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Complete the text using the words in the box: Glossary

bankruptcy corporations creditors issue liability losses


partnership registered shares soletrader financial bankruptcy – bankructwo
premises capital prospectus files to go bankrupt – zbankrutować
creditor – wierzyciel
TYPES OF BUSINESS debtor – dłuż nik
to issue shares – emitować akcje
The simplest form of business is the individual proprietorship or (1) liability – odpowiedzialnoś ć
.......sole trader................: for example, a shop (US = store) or a taxi (finansowa)
owned by a single person. If several individuals wish to go into to be liable for company's debts –
business together they can form a (2) ................partnership.........; odpowiadać za długi spó łki
partners generally contribute equal capital, have equal authority in partnership – spó łka osobowa
management, and share profits or (3) ......losses............. . In many individual proprietorship –
countries, lawyers, doctors and accountants are not allowed to form jednoosobowa działalnoś ć
companies, but only partnership with unlimited (4) ...........liability.... gospodarcza
for debts – which should make them act responsibly. sole trader – przedsię biorca
indywidualny, osoba prowadząca
But a partnership is not a legal entity separate from its owners; like jednoosobową działalnoś ć
sole traders, partners have unlimited liability: in the case of (5) gospodarczą
...............bankruptcy.........., a partner with a personal fortune can lose it financial statements –
all. Consequently, the majority of business are limited companies (US sprawozdania finansowe
= (6) ....................corporations.......... ), in which investors are only liable premises of a company – siedziba
for the amount of capital they have invested. If a limited company spó łki, teren, lokal etc. należ ący do
goes bankrupt, its assets are sold (liquidated) to pay debts; if the spó łki share capital – kapitał
assets do not cover the debts, they remain unpaid (i.e. (7) zakładowy
....................creditors............ do not get their money back.) authorised share capital – kapitał
docelowy
In Britain, most smaller enterprises are private limited companies prospectus – prospekt emisyjny
which cannot offer (8) .............shares.......... to the public; their owners to file documents/applications –
can only raise capital from friends or from banks and other venture złoż yć dokumenty/podania
capital institutions. A successful, growing British business can apply to contribute capital – wnosić
to the Stock Exchange to become a public limited company; if kapitał
accepted, it can publish a (9) ...............prospectus............ and offer its equal authority – ró wne
shares for sale on the open stock market. In America, there is no legal uprawnienia
distinction between private and public limited corporations, but the to share profits and losses – dzielić
equivalent of a public limited company is one (10) zyski i straty
..........registered........................... by the Securities and Exchange legal entity – podmiot prawny
Commission. an amount of capital – wielkoś ć
kapitału
assets – aktywa, majątek
FOUNDING A COMPANY
to cover the debt – pokrywać długi
stock market, stock exchange –
Founders of companies have to write a Memorandum of Association giełda papieró w wartoś ciowych
(in the US, a Certificate of Incorporation), which states the company's company's name – firma spó łki
name, purpose, registered office or premises and authorised share company's registered office –
(11) ..................capital..................... . siedziba spó łki
(12 ......................premises............... (always with an 's' at the end) - is the registrar/registry of companies –
technical term for the place in which a company does its business: an rejestr spó łek
office, a shop, a workshop, a factory, a warehouse, etc. Authorised Memorandum of
share capital means the maximum amount of a particular type of Association/Certificate of
shares the company can (13) ...................issue................... . Association – akt zawiązania
Founders also write Articles of Association (US = Bylaws), which set spó łki
out the rights and duties of directors and different classes of Articles of Association/Bylaws –
shareholders. Companies' memoranda and articles of association, and umowa spó łki
annual (14) ............financial........................... statements are sent to the founders – założ yciele
registrar of companies, where they may be inspected by the public.) A to raise capital – zdobywać
company that (15) .................files.................. its financial statements late fundusze, kapitał
is almost certainly in trouble.) In Britain, founders can buy a ready- venture capital – kapitał
made “off-the-shelf” company from an agent, that is, a company wysokiego ryzyka
formed and held specifically for later resale; the buyer then changes i.e. – to jest, to znaczy
the name, memorandum, and so on. KRS (Krajowy Rejestr Sądowy) –
National Court Register
KNF (Komisja Nadzoru
Finansowego) – Financial
Supervision Authority spó łka z o.o.
- limited liability company
spó łka akcyjna – joint-stock
company
statut spó łki akcyjnej – statute,
articles of association
umowa spó łki osobowej –
partnership agreement

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