1、剑桥商务英语初级-64 及答案解析(总分：100.00，做题时间：90 分钟)一、READING(总题数：0，分数：0.00)二、PART ONE(总题数：5，分数：5.00)1.A discount of I percent is offered for payment within 30 days, and 0.5 percent for payment within 60 days. A. If customers pay within 30 days, they will save more money. B. The company does not permit a discoun
2、t for payment within 50 days. C. Customers will not save any money by paying immediately after purchasin（分数：1.00）A.B.C.2.Hilton Tuesday 24th JulyAfternoon Eveningreception room bookedconference room bookedball-room bookedgrand banquet hall bookedmultifunction hall booked A. Each public place in the
3、hotel will be occupied both in the afternoon and in the evening. B. Only two public places in the hotel will be occupied in the evening. C. Three public places in the hotel will be vacant in the afternoon.（分数：1.00）A.B.C.3.Package size Specifications40 cm long20 cm wide60 cm high A. The height of thi
4、s package is smaller than its width. B. The length of this package is smaller than its height. C. The width of this package is greater than its lengt（分数：1.00）A.B.C.4.Schedule for a Managers Meeting9:00-9:30 Introduction by managing director9:30-10:00 Presentation by sales manager10:30-11:00 Morning
5、tea11:00-12:00 Report by finance manager A. The managing director will attend the meeting but will not make any speech. B. The sales manager will not take longer to present his report than the finance manager. C. The mangers attending the meeting can have a half-hour break during the mornin（分数：1.00）
6、A.B.C.5.Chocolates Menlinck Company ResultsExports Target Exports This Year Exports Last Year7,000 7,300 7,500 A. This years exports figures were not as good as last years. B. Last years exports figures failed to reach the exports target. C. This years exports figures did not reach the exports targe
7、t.（分数：1.00）A.B.C.三、PART TWO(总题数：1，分数：5.00)（分数：5.00）(1).In spite of a slight recovery towards the end of the week, the general trend was downward.（分数：1.00）填空项 1:_(2).After rising dramatically in the middle of the week, prices fell back to their Monday level.（分数：1.00）填空项 1:_(3).Share prices dropped ea
8、rly in the week, although there then signs that they were becoming stable（分数：1.00）填空项 1:_(4).After a steady rise for most of the week, prices fell to well below their original level.（分数：1.00）填空项 1:_(5).Prices reached their peak at the close of the weeks trading.（分数：1.00）填空项 1:_四、PART THREE(总题数：1，分数：
9、5.00)MINUTES OF NEW OFFICE PLANNING COMMITTEECHAIR: John BromideALSO PRESENT: Hal Long Geng, Yong Feng Uu, Chun Ming Lin, Owen WaterhouseDATE: 30. 11. 2004APOLOGIES: Ruth MaynardAfter apologizing for RM who is in Washington on a sales trip, JB updated the team on the current situation.JB said the bu
10、ilding was going well and should be finished about one month earlier than expected in late May or early June.The team gave their opinion about the new furniture. All agreed that Robinsons High Life “range seemed the most comfortable. YFL agreed to compare suppliers“ prices and check other options.OW
11、 requested wall sockets every metre so that people would not trip over loose wires and hurt themselves.HLG said there should be no more than two staff per phone. Expecting six people to use one phone was, he said, “out of the question“.（分数：5.00）(1).The meeting was held in late November.（分数：1.00）A.Ri
12、ghtB.WrongC.Doesnt say(2).Six people attended the meeting.（分数：1.00）A.RightB.WrongC.Doesnt say(3).This company manufactures and sells furniture.（分数：1.00）A.RightB.WrongC.Doesnt say(4).The committee agreed to buy from Robinsons “High Life“ range.（分数：1.00）A.RightB.WrongC.Doesnt say(5).Owen Waterhouse (O
13、W) was worried about safety in the new office.（分数：1.00）A.RightB.WrongC.Doesnt say五、PART FOUR(总题数：1，分数：7.00)Under the worldwide principle of taxation, the foreign earnings of a domestic company are subject to full levies of both its host and home countries. The foreign branches and subsidiaries of MN
14、Es are therefore subject to varieties of taxes, both direct and indirect, in the countries where they operate. The problem is that the income earned in the foreign country may be subject to income taxes twice. MNEs income is taxed in the country where the income is earned and again, the income might
15、 be taxed in the parent country. This could result in double taxation.A foreign tax credit is a means to avoid double taxation of foreign-source income. A parent companys domicile (country of residence) can elect to treat foreign taxes paid as a credit against the parents domestic tax liability or a
16、s a deduction from taxable income. Companies generally choose the credit, as it yields a one-for-one reduction of domestic taxes payable (limited to the amount of income taxes actually paid), whereas a deduction is only worth the product of the foreign tax expense and the domestic marginal tax rate.
17、（分数：7.00）(1).Foreign branches should pay taxes.（分数：1.00）A.RightB.WrongC.Doesnt say(2).The subsidiary of an international enterprise should pay taxes to its own country and to the foreign country where it operates.（分数：1.00）A.RightB.WrongC.Doesnt say(3).The earnings in the foreign country need not to
18、be taxed.（分数：1.00）A.RightB.WrongC.Doesnt say(4).To pay income tax is inevitable.（分数：1.00）A.RightB.WrongC.Doesnt say(5).Double taxation shall be avoided.（分数：1.00）A.RightB.WrongC.Doesnt say(6).Companies prefer to refuse to adopt the credit method.（分数：1.00）A.RightB.WrongC.Doesnt say(7).The parent compa
19、ny likes to pay for the subsidiary.（分数：1.00）A.RightB.WrongC.Doesnt say六、PART FIVE(总题数：1，分数：6.00)NOT JUST A SHOP!In his yearly report, the Chairman of a chain of retail outlets writes about the financial aspects of the business and describes the work which the company has done to benefit people in th
20、e areas where their shops are located.It continues to be an important part of our company policy to be responsible for the health and welfare of people in the areas which we serve. In the past year, we have concentrated especially on education and training, and have invested over $5,000,000 in this
21、and other areas ranging from the care of the old to the arts.Let us look at these first. We have, as always, financed health research and care projects helping not only the old but also children and the disabled. We were especially pleased this year to provide alarms for disabled people who live alo
22、ne and to run programmes which help children understand better the problems facing disabled people.The Groundwork Foundation encourages young people in poor areas to improve their environment, while the Schools Prom concert at the Royal Albert Hall in London includes 20,000 children nationwide. Both
23、 of these were given financial help.As mentioned above, in the last year we have been active in supporting a range of education projects. Two of our managers are now out of the company on 1-year projects, training young people for work in the retail industry and improving the quality of the teaching
24、 they receive.In addition, we have started a programme of 3-month schemes which our managerial staff are able to benefit from without having to take a long break from their jobs. Schools and universities have also benefited. A London Business School received $ 50,000 to develop a training programme
25、for UK school staff, giving them the skills necessary to manage their own schools. A major University has received a promise of $100,000 over5 years to fund a new teaching post in international retailing. This will allow 22 more students to study this subject each year.Its not only that the company
26、supports good work for other people. Members of staff themselves are encouraged to join the company Give as You Earn system, to give money to others, especially those organizations working for the benefit of the local area. In such cases the company often gives its support by making an additional co
27、ntribution.We look forward to committing even more money to these and other projects in the coming year.（分数：6.00）(1).In the past year $ 5,000,000 was spent on _.（分数：1.00）A.looking after old peopleB.all the company projectsC.education and training(2).This years special help for the disabled has conce
28、ntrated on _.（分数：1.00）A.improving their securityB.providing them with training programmesC.research into their illnesses(3).The Schools Prom concert is for children from _.（分数：1.00）A.poor parts of the countryB.London onlyC.all over the country(4).An advantage with one of the education projects is th
29、at the managers _.（分数：1.00）A.are usually good teachersB.rarely leave the companyC.can continue their careers(5).The company gave some financial assistance to _.（分数：1.00）A.allow more people to study at a high levelB.promote retailing jobs in schoolsC.train students in schools management(6).The compan
30、y _.（分数：1.00）A.only pays into projects that the staff chooseB.is keen for staff to help the local communityC.expects staff to support only local projects七、PART SIX(总题数：1，分数：12.00)Crashed Cars to Text for HelpThere is no good place to have a car crashbut some places are worse than others. In a foreig
31、n country, for instance, (29) to explain via cellphone that you are upside down in a ditch when you cannot speak the local language can fatally delay the arrival of the emergency services.But an answer may be at hand. Researchers funded by the European Commission are beginning tests of a system call
32、ed E-merge that (30) senses when a car has crashed and sends a text message telling emergency services in the local language that the accident has taken place.The system was (31) by ERTICO, a transport research organization based in Brussels, Belgium. Cars are fitted with a cellphone-sized device at
33、tached (32) the underside of the dashboard which is activated by the same sensor that triggers the airbag in a crash. The device (33) a cellphone circuit, a GPS positioning unit, and a microphone and loudspeaker.It registers the severity of the crash by (34) the deceleration data from the airbags se
34、nsor. Using GPS information, it works out which country the car is in, and from this it determines (35) which language to compose an alert message detailing precise location of the accident.The device then automatically makes a call to the local emergency services (36) If the cars occupants are cons
35、cious, they can communicate with the operator (37) the speaker and microphone.E-merge also transmits the vehicles make, model, color and license number, and its heading when it crashed, which in turn indicates on which side of a multi-lane highway it ended up.This (38) the emergency services find th
36、e vehicle as soon as they arrive on the scene, “we can waste a large (39) time searching for an incident,“ says Jim Hammond, an expert in vehicle technology at the Association of Chief Police Officers in the UK. Tests will begin soon with police car fleets in the UK. Trials have already started in G
37、ermany, Sweden, Spain, the Netherlands and Italy.In-car systems that summon the emergency services after a crash have (40) been fitted in some premium cars. ERTICO says that if EU states are willing to fund the necessary infrastructure, E-merge could be working by 2008.A study by French car maker Re
38、nault concluded that the system could save up to 6,000 fo the 40,000 lives lost each year on Europes roads, and prevent a similar number of serious injuries.The Renault study estimates that fitting E-merge to every car in Europe would eventually save around 150 billion per year in terms of reduced c
39、osts to health services and insurance companies, and fewer lost working days.（分数：12.00）A.tryB.triedC.tryingD.having triedA.automaticallyB.accidentallyC.tremendouslyD.usuallyA.changedB.locatedC.developedD.copiedA.byB.upC.aboutD.toA.formsB.is consisted ofC.composes ofD.includesA.readB.readingC.readsD.
40、being readA.onB.inC.ofD.atA.car makerB.policemanC.doctorD.operatorA.viaB.nearC.byD.besideA.assistsB.causesC.makesD.helpsA.number ofB.deal ofC.amount ofD.volume ofA.alreadyB.long agoC.long beforeD.shortly八、PART SEVEN(总题数：1，分数：5.00)MEMOTO: Barbara SinclairFROM: Peter RogersDATE: 25 May, 2002SUBJECT: I
41、nsurance ClaimCould you deal with this? Its our insurance claim, for the damage at the weekend. The insurance policy is in my name, and we bought the carpet for 300, although it will cost at least 500 to replace. Luckily our office carpets seem fine.Thanks.OWEN SMITH INSURANCE COMPANYwith compliment
42、sThank you for your recent phone call regarding flood damage in your photocopy room. Could you please complete the attached form and return it to me as soon as possible.NAME OF POLICY HOLDER: 41. _POLICY NUMBER: LD4756030CITEM(S) TO BE REPLACED: 42. _LOCATION OF ITEM(S): 43. _VALUE WHEN PURCHASED: 4
43、4. _CAUSE OF DAMAGE: 45. _DATE OF DAMAGE: Sunday 19th May（分数：5.00）填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_九、WRITING(总题数：0，分数：0.00)十、PART ONE(总题数：1，分数：5.00)6.You want the senior Secretary in the General Office to order some office equipment. You need a portable computer, a carrying case and also a small c
44、assette recorder.White a note to her:asking for what you need;saying why you need it;saying when you need it.Write about 30-40 words:MEMOTo: Mrs. Linda ShortSenior Secretary, General OfficeMessage:（分数：5.00）_十一、PART TWO(总题数：1，分数：5.00)7.Read this advertisement.MOVE YOUR BUSINESS TO TENDERBYThe country
45、s fastest growing industrial area!Eight hundred new firms in the last ten years (two-thirds manufacturing companies)!High proportion of international companies!Generous tax and investment help for new companies!If you want to know why so many companies move to Tenderby, ring John Hill on 0135 022175
46、 or visit the Tenderby Development Center.MAKE THE MOVE!Write a memo to your manager, Mary Smith:mentioning the advertisement for Tenderby;suggesting that you arrange a visit;describing some of the advantages listed;saying why you think your own company might consider moving to Tenderby.Write about
47、6080 words.You can write here, but you must copy it onto your Answer Sheet.（分数：5.00）_十二、LISTENING(总题数：0，分数：0.00)十三、PART ONE(总题数：2，分数：8.00)(1).When will Mr Blackman come?（分数：1.00）A.August 23rd.B.August 31st.C.August 3r(2).What is the recommended stock of coal?（分数：1.00）A.115 tons.B.45 tons.C.70 tons.(
48、3).Which graph is correct?*（分数：1.00）A.B.C.(4).Who is asked to call back?（分数：1.00）A.Dorothy Borrow.B.Francis Gregory.C.Isabel Hawkins.(5).Which department does the woman work for?（分数：1.00）A.Finance Department.B.Technical Department.C.Marketing Department.(1).Why is the woman in Toronto?（分数：1.00）A.To visit friends.B.To travel.C.To work.(2).From which platform does the train leave?（分数：1.00）A.8.B.10.C.5.(3).Whats the flight number?
