1、BEC 剑桥商务英语(高级)5 及答案解析(总分：19.96，做题时间：149 分钟)一、SECTION 1 (Question(总题数：1，分数：1.00)A Innovation is the key to continued prosperity. Although the United states is experiencing a lengthy economic boom, its capacity for innovation per capita is losing ground. Ranking first in 1995 in innovation among 17 co
2、untries, the United States is projected to drop to fifth place by 2002 if present trends continue, according to the Organization of Economic Cooperation and Development(OECD). To compete effectively in international markets, nations as well as organizations must make innovation a priority. B The goa
3、l is for your organization to change the rules, structure, and speed of its industry so that your competitors are thrown into chaos. Because your organization initiated the change, it more than likely understands the new rules and structure introduced into the marketplace as it copes with changes in
4、 speed. Temporarily at least, your organization will be ahead of the competition. This technique has been used by the military since ancient times. The idea is to confuse the enemy. While the opponent is digging out of the confusion, the organization in the offensive position seizes the dominant pos
5、ition. C One contemporary technique that changes the marketplace rules, structure, and speed is innovationall organizations trump card. When the microchip was invented, Intel was able to gain power over the competition because it capitalized on an innovation. Microsoft innovated the concept of a dom
6、inant operating system in personal computers. By capitalizing on innovations, these companies were able to become leaders in their industries while their competitors were temporarily in chaos trying to find their way out. If an organization is offering the same products and services in the same way
7、that it did three years ago, its on its way to obsolescence or may already be obsolete. Lets answer three questions about innovation. D What is innovation? Innovation is the tangible result of creativitythe process that produces one or more innovations. Creativity is difficult to measure, but innova
8、tion is a product or service that is easily defined and measured. Why is innovation necessary? It is needed for survival and sustainability. Competition is stiff in the global market place that organizations not nurturing innovation will soon find themselves unable to respond to changing customer de
9、mands. Conversely, those organizations that make innovation a priority can dominate their industries and experience positive growth. Organizations in the 21st century must foster innovation. E How can an organization achieve a high degree of innovation? Innovation does not happen by itself. It must
10、be intentionally cultivated. Great leaders realize this and work to develop all organizations friendly to innovative endeavors. This effort involves allocating a budget adequate for innovative activities, establishing a physical environment that promotes creativity, eliminating creativity inhibitors
11、, recruiting creative people, grasping the big picture, involving the whole person, promoting new thinking, training experientially, and nurturing autonomy. 0. Innovation plays a very important role in competing in international markets. (A) （分数：0.96）(1).By capitalizing on innovations, many companie
12、s were able to become leaders in their industries.（分数：0.12）A.B.C.D.(2).Innovation ability in the United States used to be the top in the world.（分数：0.12）A.B.C.D.(3).Innovation is different from creativity in that the former can be easily defined and measured.（分数：0.12）A.B.C.D.E.F.G.H.(4).The organizat
13、ion which initiated the innovation is more likely to cope with it freely.（分数：0.12）A.B.C.D.(5).Creativity inhibitors must be removed if necessary.（分数：0.12）A.B.C.D.E.(6).There is similarity between competition in international markets and the military situation in wars.（分数：0.12）A.B.C.D.(7).Innovation
14、can not happen of its own volition.（分数：0.12）A.B.C.D.E.(8).Innovation is a kind of contemporary technique that can change the rules, structure, and speed in marketplace.（分数：0.12）A.B.C.D.二、SECTION 2 (Question(总题数：1，分数：1.00)Accounting is the process of systematically collecting, analyzing, and reportin
15、g financial information. (0) . A private accountant is employed by a specific organization to operate its accounting system and to interpret accounting information. A public accountant performs these functions for various individuals, or firms, on a professional-fee basis. (9). The accounting proces
16、s is based on the accounting equation: Assets=liabilities+owners equity. (10). There are five steps in the accounting process: l)Source documents are analyzed to determine which accounts they affect. 2) Each transaction is recorded in a journal. 3)Each journal entry is posted in the appropriate gene
17、ral ledger accounts. 4)At the end of each accounting period, a trial balance is prepared to make sure that the accounting equation is in balance at the end of the period. 5)Financial Statements are prepared from the trial balance. (11). A new accounting cycle is then begun for the next accounting pe
18、riod. The balance sheet, or statement of financial position, is a summary of a firms assets, liabilities, and owners equity accounts at a particular time. (12) . On the balance sheet, assets are categorized as current (convertible to cash in a year or less), fixed( to be used or held for more than o
19、ne year) ,or intangible( valuable solely because of the rights or advantages they confer). (13). For a sole proprietorship or partnership, owners equity is reported by the owners name in the last section of the balance sheet. For a corporation, the value of common stock, preferred stock, and retaine
20、d earnings is reported in the owners equity section. An income statement is a summary of a firms financial operations during a specified accounting period. (14). Operating expenses are then deducted to compute net income from operations. Finally, non-operating expenses and income taxes are deducted
21、to obtain the firms net income after taxes. The information contained in these two financial statements becomes more meaningful when it is compared with corresponding information for previous years, for competitors, and for the industry in which the firm operates. A. On the income statement, the com
22、panys gloss profit on sales is computed by subtracting the cost of goods sold from net sales. B. These ratios provide a picture of the firms profitability, its short-term financial position, its activity in the area of accounts receivable and inventory, and its long-term debt financing. C. Similarly
23、, current liabilities are those that are to be repaid in one year or less, and long-term liabilities are debts that will not be repaid for at least one year. D. Double-entry bookkeeping ensures that the balance shown by the equation is maintained. E. This statement must demonstrate that the equation
24、 is in balance. F. Accounting information is used primarily by management, but it is also demanded by creditors suppliers, stockholders, and government agencies. G. Once statements are prepared, the books are closed. H. Bookkeeping is essentially record-keeping which is part of the overall accountin
25、g process. EXAMPLE：The correct answer for blank (0) is H. （分数：1.02）A.B.C.D.E.F.A.B.C.D.E.F.G.H.A.B.C.D.E.F.G.A.B.C.D.E.A.B.C.D.A.B.C.D.三、SECTION 3 (Question(总题数：1，分数：1.00)Human resource is one of the key factors in determining organizational coping and profitability. Despite adverse market condition
26、s and fluctuations, many organizations have implemented changes that seek to improve their competitiveness. The consequences of organizational change, however, can vary. Sometimes, the employees may accept the change readily; at other times, the change is met with resistance and dissatisfaction of t
27、he employees. Change and stress are closely related. Because of the feelings of uncertainty, insecurity, and threat that it invokes, organizational change can be extremely stressful for the individual. When change occurs, employees may be stressed by role overload, role ambiguity, and role boundary.
28、 According to Selye, a little stress is actually good. When stress is at its optimal level, it can increase human resource potential as it spurs individuals to achieve their best working performances. However stress can become negative and destructive when its optimal level is exceeded. This could r
29、esult in individuals experiencing high levels of anxiety or depression, low job motivation, somatic problems such as headaches, loss of appetite, trouble sleeping and ill health. In an organization that has many of its employees overly stressed or burned out, there are many detrimental consequences
30、such as higher absenteeism, lower productivity, lower job satisfaction, and low morale. There is a variation in the manner individuals respond to organizational change. Individuals may undergo a similar change process in the organization, but the stress evoked by the change can be perceived very dif
31、ferently. Some individuals may see change as a threat, feeling distressed and fearful of the uncertain consequences of the change. Others may react to the change with outbursts of anger and complaints. Yet there are also those who welcome change with a positive outlook, seeing change as a challenge,
32、 an opportunity for growth and improvement. What accounts for the differences in experiencing change and perceiving stress for these individuals? Many studies suggest organizational characteristics, such as workplace climate, empowerment, and information about change, as factors that affect an indiv
33、iduals adjustment to organizational change and stress. However, the research is often focusing on organization-level phenomena, as opposed to focusing on individual factors. Every person has a distinct set of personality characteristics, owns different resources, and employs different coping strateg
34、ies to deal with change. This explains why coping with organizational change and stress can turn out to be very different experiences for individuals. For instance, recent micro-level research on individuals has identified dispositional traits that predict a persons ability to cope with change. Henc
35、e, on top of looking at organizational factors, this study also examines individual factors that may help to maximize an individuals potential to work productively and efficiently in the midst of change. （分数：1.02）(1).According to the first paragraph, what is the most possible and proper statement ab
36、out the reason why change and stress are closely related?（分数：0.17）A.Change can be the motivation of stress and through their mutual interaction, there will be improvement.B.Stress causes change to occur, and may bring negative effects such as the change of the job and the reduction of the salary.C.O
37、rganizational change is a primary cause of stress and when change occurs, employees often experience role stress.D.Change and stress are a pair of phenomena that will both appear in the process of employment.(2).Why, according to Selye, is a little stress good to employees to some extent?（分数：0.17）A.
38、As it mobilizes an individual to achieve peak performances in activities and tasks.B.As, if without stress, nothing can be achieved successfully and fully.C.As stress is an important way to prevent inaction and languor during the working process.D.As stress is the ligament between the employees and
39、the organizations and helps the organizations to identify qualified employees.(3).According to the third paragraph, what should the organization do about the impact of the stress?（分数：0.17）A.The organization should take some measures to prevent stress and provide more freedom for the employees.B.It i
40、s in the organizations best interest to reduce the amount of distress coming from the organizational change, so as to enhance its human resource potential.C.The organization should disregard the impact, otherwise, the interest and efficiency could be affected.D.The organization should know what caus
41、es the stress and eliminates the origins of the stress.(4).What does the writer imply in the fourth paragraph?（分数：0.17）A.Organizations can increase communication and disseminate adequate information about the change to employees.B.Organizations can help employees through training and educating them
42、on how to cope with stress.C.Organizations can create a supportive environment at the workplace and it is vital that both superiors and colleagues play a part.D.That would be beneficial for the company if the employees are in a good state of psychological and emotional well-being, instead of being o
43、verly stressed or burned out.(5).From the last paragraph, in summary, what is the element that also causes difference in the way people experience change?（分数：0.17）A.The difference in the gender, age, nationality and personality.B.Dispositional traits that predict a persons ability to cope with chang
44、e.C.It is maximizing an individuals potential to work productively and efficiently in the midst of change.D.Difference in the way people perceive stress is also due to the uniqueness of individuals.(6).What is the theme of this article?（分数：0.17）A.Maximizing human resource potential would mean that e
45、mployees are in their top form performing for the organization.B.The organizational change can affect human resource potential.C.Organizations can increase communication and disseminate adequate information about the change to employees.D.Organizations can empower their employees to play a more acti
46、ve role in the implementation of change.四、SECTION 4 (Question(总题数：1，分数：1.00)COCA-COLA AND ITS ADVERTISING John S. Pemberton invented Coca-Cola in 1886. His partner suggested running an advertising (0) the drink in the Atlanta Journal that very year. In 1888, Asa Candler bought the Coca-Cola business
47、 and decided to make the product known (31) signs, calendars and clocks. The company began to build its global network. When Robert Woodruff was elected president of the company in 1923, he succeeded (32) transforming Coca-Cola (33) a truly international product by setting (34) a foreign department,
48、 which exported Coca-Cola to the Olympic Games in Amsterdam in 1928. During World War II, he promised to bring Coca-Cola (35) every soldier in every part of the world. Coca-Colas advertising has always attempted (36) reflect changing contemporary lifestyles. Creating an international advertising cam
49、paign requires the talents (37) professionals in many areas, and extensive testing and research are always done (38) deciding which advertisements will finally be used. Celebrity endorsements have featured heavily-Cary Grant, Ray Charles and Whitney Houston are just three of the big name stars who have agreed to appear (39) Coca-Cola commercials. After launching Diet Coke in 1982, the company saw its sales grow quickly. The drink is now the third most popular (40) the world. EXAMPLE：The correct answer for blank (0) is “FOR”. （分数：1.00）填空项 1:_
