1、BEC 剑桥商务英语(中级)6 及答案解析(总分：12.97，做题时间：149 分钟)一、PART 1 READING （6(总题数：1，分数：1.00)A The difference between being a manager and being a leader is simple. Management is a career. Leadership is a calling. You dont have to be tall, well-spoken and good looking to be a successful leader. You dont have to have
2、 that “special something“ to fulfill the leadership role. B What you have to have is clearly defined convictionsand, more importantly, the courage of your convictions to see them manifest into reality. Only when you understand your role as guide and steward based on your own most deeply held truths
3、can you move from manager to leader. C Whether the group you oversee is called employees, associates, co-workers, teammates or anything else, what they are looking for is someone in whom they can place their trust. Someone they know is working for the greater goodfor them and for the organization. T
4、heyre looking for someone not only that they canbut that they want tofollow. D Because it is only when you have followerspeople who have placed their trust in youthat you know you have moved into that leadership role. And the way you see it is that your organization is transcending all previous qual
5、ity, productivity, innovation and revenue achievements. Youre operating at such a high level of efficiency that youre giving budget back to the corporationand youre still beating your goals. 0. The move from a manager to a leader. (D) （分数：0.98）(1).The authors attitude towards the difference between
6、a manager and a leader（分数：0.14）A.B.C.D.(2).Someone the group want to follow（分数：0.14）A.B.C.D.(3).Difference between a manager and a leader（分数：0.14）A.B.C.D.(4).The qualifications of being a leader（分数：0.14）A.B.C.D.(5).The leader must be a person who works for the employees and the organization（分数：0.14）
7、A.B.C.D.(6).Only when you have followers can you be a leader（分数：0.14）A.B.C.D.E.F.G.H.(7).Under your leading, the organization has got great achievements（分数：0.14）A.B.C.D.E.F.G.H.二、SECTION 2 （Questions(总题数：1，分数：1.00)WHAT IS A BANK (0) For example, there are so-called investment banks, which specialize
8、 in underwriting corporate and government securities. These banks purchase securities from the issuer and attempt to resell them in the open market at a reasonable profit. There are industrial banks, which accept smaller consumer savings deposits and make certain types of loans, principally cash loa
9、ns to wage earners. And there are savings banks, which draw upon individual and family savings as their principal source of funds and invest those funds mainly in mortgages, corporate bonds, and occasionally common stock. Complicating the issue of what a bank is is rapid changes now occurring in the
10、 financial services industry. Many financial firms, particularly insurance companies, brokerage firms, and mutual funds, are today offering traditional banking services including liquid savings accounts and transactions accounts (checkable deposits) which can be drafted to make payments. Shares in a
11、 money market mutual fund are a well-known example of a recent service innovation by brokerage firms and mutual funds which compete directly with bank savings and transactions accounts. (8). When students in the field of financial institutions use the term bank they usually have a specific meaning i
12、n mind, however. (9) 1) transactions accounts, which may be used to make payments for purchases of goods and services and are widely accepted by the public for that purpose; and 2) direct loans to business, individuals, and other institutions. (10). Commercial bank checking accounts are the principa
13、l means of payment in the economy and are widely accepted as money. While commercial banks do purchase investment securities (such as corporate and government bonds) traded in the open market, their principal asset is loans made directly to business firms, individuals and families, securities dealer
14、s, and a host of other borrowers. (11). Commercial banks offer such diverse financial services as time and savings deposits, lease financing, financial advice and counseling, portfolio management, the safe-keeping of valuables, transfer of securities, bookkeeping, and the guaranteeing of credit rece
15、ived from other lenders. (12). However, the essence of bankingwhat separates this particular financial institution from all the othersis the making of loans and the selling of transactions (or payments) accounts. A Basically, a bank is what a bank does, regardless of the name given to the institutio
16、n by the owners or others. B Indeed, so numerous are the services offered today by commercial banks that these institutions are often called financial department stores. C A bank in the usual and traditional sense is a financial institution offering two major services to the public. D The name of a
17、bank is used very loosely today to describe a wide variety of institutions. E A transaction account is essentially equivalent to a checking account. F To be sure, banks offer many other services than just transactions accounts and loans. G The financial institution comes closest to this definition i
18、n the commercial bank. EXAMPLE：The correct answer for blank (0) is D. （分数：1.00）A.B.C.D.A.B.C.D.A.B.C.D.E.F.G.A.B.C.D.E.F.A.B.C.D.三、SECTION 3 (Question(总题数：1，分数：1.00)EFFECTS OF TAXATION To understand the effect of any tax, one must first determine who bears the burden of the tax. This is not always a
19、n easy task. Suppose that the price of a chocolate doughnut is $ 1.00. The government then imposes on sellers a tax of 10 cents per doughnut. A few weeks after its imposition, the tax causes the price to increase to $ 1.00. The doughnut seller clearly receives the same amount per doughnut as he or s
20、he did before the taxthe tax has not made the seller worse off. Consumers pay the entire tax in the form of higher prices. On the other hand, suppose that after the tax the price increases to $ 1.04. In this case, the seller keeps only 94 cents per doughnut, and is worse off by 6 cents per doughnut.
21、 Consumers are also worse off, however, because they have to pay 4 cents more per doughnut. In this case, retailers and consumers share the burden of the tax. The way a tax affects people is called tax incidence. The statutory incidence of a tax refers to the individuals or groups who must legally p
22、ay the tax. The statutory incidence reveals essentially nothing about a taxs real burden, because as previously illustrated prices may change in response to a tax. In contrast, the economic incidence of a tax refers to its actual effects on peoples incomes. The economic incidence of a tax depends on
23、 how buyers and sellers of the commodity react when the tax is imposed. The more sensitive consumers are to change in price, the easier it is for them to turn to other products when the price goes up, in which case producers bear more of the tax burden. On the other hand, if consumers purchase the s
24、ame amount regardless of price, they bear the whole burden. Taxes have a very important impact on foreign direct investment decisions. Taxes will determine the financial structure of a subsidiary, and they will influence pricing decisions. They may also lead to the formation of holding companies. A
25、MNC (Multinational Corporation) may decide to establish a branch rather than a subsidiary because of a given tax situation. The absence of a tax treaty between the country of a would-be investor and the nation where a foreign investment is to take place might lead to cancellation of investment plans
26、. An unfavorable depreciation in allowance may keep the foreign investor out. Tax rates differ greatly among countries. Some countries have a zero corporate tax rate for the first few years of a new subsidiarys existence. This is called a tax holiday. It is an investment incentive. Most incentives,
27、however, relate to tax-deductible items. Some countries may allow 100 percent depreciation on machinery in the year of purchase, while others merely allow an accelerated depreciation in the first years. Less developed countries usually have lower corporate tax rates in order to attract foreign inves
28、tment. Countries differ greatly in determining taxable earnings. Some allow accelerated depreciation, whereby the asset (usually the plant or equipment) is written off at a substantially higher rate during the first years than in the later years. This allows for smaller taxable earnings in the early
29、 years. Other countries allow tax-free investment reserves. These are used at a later stage for investment in underdeveloped areas of countries or are sent when countries are in a recession. （分数：1.02）(1).What does the example of selling doughnut in the passage demonstrate?（分数：0.17）A.Retailers and co
30、nsumers share the burden of the taxB.One must determine who bears the burden of the taxC.Consumers pay the entire tax in the form of higher pricesD.The statutory incidence reveals essentially nothing about a taxs real burden.(2).The economic incidence of a tax partly depends on_（分数：0.17）A.actual eff
31、ects on peoples incomesB.consumers reaction to impositionC.how much burden producers bearD.how sensitive sellers of the commodity are(3).Taxes play an important role in foreign direct investment decisions in that_（分数：0.17）A.taxes can affect the amount of money for which something is soldB.taxes can
32、prevent the incorporation of companiesC.taxes make foreign direct investment an easy taskD.taxes provide some profit choices to foreign investors(4).A MNC decides to establish a branch rather than a subsidiary, because_（分数：0.17）A.a branch has a larger scale than subsidiaryB.already regulated tax sit
33、uation is not so advantageousC.a subsidiary must be adjusted to a given tax situationD.there is no tax treaty in the nation invested(5).Why is a tax holiday an investment incentive?（分数：0.17）A.Tax rates differ greatly because of a tax holidayB.During a tax holiday, government doesnt levy taxesC.Durin
34、g a tax holiday, some of new subsidiaries will reduce taxes on machineryD.Problem of unemployment can be solved.(6).When do some less developed countries allow tax-free investment reserves?（分数：0.17）A.When the economy of those countries is not doing wellB.At a later stage for investment in those coun
35、triesC.When an unfavorable depreciation in allowance is usedD.When the property of the plant is written off at a lower rate in the later years.四、SECTION 4 (Question(总题数：1，分数：1.00)Tribunal Rules on Smoking at Work Case Employers must take sufficient (0) to protect non-smoking employees from tobacco s
36、moke or they might be faced with legal (19), warns law firm Thomas, Sell and 2) direct loans to business, individuals, and other institutions. (10). Commercial bank checking accounts are the principal means of payment in the economy and are widely accepted as money. While commercial banks do purchas
37、e investment securities (such as corporate and government bonds) traded in the open market, their principal asset is loans made directly to business firms, individuals and families, securities dealers, and a host of other borrowers. (11). Commercial banks offer such diverse financial services as tim
38、e and savings deposits, lease financing, financial advice and counseling, portfolio management, the safe-keeping of valuables, transfer of securities, bookkeeping, and the guaranteeing of credit received from other lenders. (12). However, the essence of bankingwhat separates this particular financia
39、l institution from all the othersis the making of loans and the selling of transactions (or payments) accounts. A Basically, a bank is what a bank does, regardless of the name given to the institution by the owners or others. B Indeed, so numerous are the services offered today by commercial banks t
40、hat these institutions are often called financial department stores. C A bank in the usual and traditional sense is a financial institution offering two major services to the public. D The name of a bank is used very loosely today to describe a wide variety of institutions. E A transaction account i
41、s essentially equivalent to a checking account. F To be sure, banks offer many other services than just transactions accounts and loans. G The financial institution comes closest to this definition in the commercial bank. EXAMPLE：The correct answer for blank (0) is D. （分数：1.00）A. B.C.D.解析：A.B.C.D. 解
42、析：A.B.C.D.E.F.G. 解析：A.B.C.D.E.F. 解析：A.B. C.D.解析：三、SECTION 3 (Question(总题数：1，分数：1.00)EFFECTS OF TAXATION To understand the effect of any tax, one must first determine who bears the burden of the tax. This is not always an easy task. Suppose that the price of a chocolate doughnut is $ 1.00. The govern
43、ment then imposes on sellers a tax of 10 cents per doughnut. A few weeks after its imposition, the tax causes the price to increase to $ 1.00. The doughnut seller clearly receives the same amount per doughnut as he or she did before the taxthe tax has not made the seller worse off. Consumers pay the
44、 entire tax in the form of higher prices. On the other hand, suppose that after the tax the price increases to $ 1.04. In this case, the seller keeps only 94 cents per doughnut, and is worse off by 6 cents per doughnut. Consumers are also worse off, however, because they have to pay 4 cents more per
45、 doughnut. In this case, retailers and consumers share the burden of the tax. The way a tax affects people is called tax incidence. The statutory incidence of a tax refers to the individuals or groups who must legally pay the tax. The statutory incidence reveals essentially nothing about a taxs real
46、 burden, because as previously illustrated prices may change in response to a tax. In contrast, the economic incidence of a tax refers to its actual effects on peoples incomes. The economic incidence of a tax depends on how buyers and sellers of the commodity react when the tax is imposed. The more
47、sensitive consumers are to change in price, the easier it is for them to turn to other products when the price goes up, in which case producers bear more of the tax burden. On the other hand, if consumers purchase the same amount regardless of price, they bear the whole burden. Taxes have a very imp
48、ortant impact on foreign direct investment decisions. Taxes will determine the financial structure of a subsidiary, and they will influence pricing decisions. They may also lead to the formation of holding companies. A MNC (Multinational Corporation) may decide to establish a branch rather than a su
49、bsidiary because of a given tax situation. The absence of a tax treaty between the country of a would-be investor and the nation where a foreign investment is to take place might lead to cancellation of investment plans. An unfavorable depreciation in allowance may keep the foreign investor out. Tax rates differ greatly among countries. Some countries have a zero corporate tax rate for the first few years of a new subsidiarys existence. This is called a tax holiday. It is an investment incentive. M
