Вопрос № 1072337 - Английский язык

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For the sake of convenience, the factory owners and other industrialists classify capital as fixed and circulating capital. By “fixed” capital they mean the factory building, machinery and other goods which, once purchased, remain with them for many years, and help production. “Circulating” capital means the raw materials, lubricating oils, fuel and other goods, which, though they also help production, are used up at short intervals and therefore will be purchased anew from time to time. From the point of view of economic theory, this classification is meaningless. Sometimes it becomes difficult to know, whether something should be regarded as fixed or circulating capital.
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Every form of capital depreciates in the long run. Machines in the factory, buildings, tools and instruments – all wear out while they are used. Therefore, even if new capital is not formed some of the current income will be saved in order to keep the capital intact. It must be repaired and replaced from time to time. For this purpose the owners of capital are required to maintain a depreciation or replacement fund, out of which, they spend to keep the capital intact or replace it in course of time.
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Some effort or expenditure must be first devoted to the creation of capital itself. If you think that you will catch more fish by going a bit farther into the sea, you must first make a boat to sail in. If you think that more fish will be caught with the help of a net, you must then make a net. Thus the net and the boat will become your capital. You will spend a few days in making them, or if someone else has to make it for you, he will be paid for doing that work. Thus the creation of capital is a “round about” method of production. We have to save money, again, in order to create capital. Thus the creation or formation of capital will depend upon our capacity to save. Rich people can save a lot and therefore they will invest a lot of money and become richer. The more you save, the more you can invest; and the larger the investment, the greater would be the rate of capital formation.
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Every form of capital depreciates in the long run. Machines in the factory, buildings, tools and instruments – all wear out while they are used. Therefore, even if new capital is not formed some of the current income will be saved in order to keep the capital intact. It must be repaired and replaced from time to time. For this purpose the owners of capital are required to maintain a depreciation or replacement fund, out of which, they spend to keep the capital intact or replace it in course of time.
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For the sake of convenience, the factory owners and other industrialists classify capital as fixed and circulating capital. By “fixed” capital they mean the factory building, machinery and other goods which, once purchased, remain with them for many years, and help production. “Circulating” capital means the raw materials, lubricating oils, fuel and other goods, which, though they also help production, are used up at short intervals and therefore will be purchased anew from time to time. From the point of view of economic theory, this classification is meaningless. Sometimes it becomes difficult to know, whether something should be regarded as fixed or circulating capital.
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Most taxes can be classified as progressive, proportional or regressive.
A progressive tax takes a larger percentage of a higher income and a smaller percentage of a lower income. The federal income tax is the best known example of a progressive tax.
A proportional tax takes the same percentage of all incomes, regardless of size.
A regressive tax is one that takes a higher percentage of a low income and a lower percentage of a high income. Although they are not based on a person’s income, sales taxes have a regressive effect because they take a larger share of earnings from a low-income taxpayer than from a high-income taxpayer.
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