1、剑桥商务英语高级-88 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：1，分数：8.00)A Separate Legal EntityA unique feature of a company is that, no matter how many individuals have bought shares in it, it is treated in its dealings with the outside world as if it was a person in its own right.
2、It is said to be a separate legal entity. Just as the law can create this separate legal person, the law also can eliminate it, but its existence can only be terminated by using the proper legal procedures.Thus, the identity of the shareholders in a large concern may be changing constantly as shares
3、 are bought and sold by different people. On the other hand, a small private company may have the same shareholders from the date it is incorporated (the day it legally came into being), until the date when liquidation is completed (the cessation of the company, often known as “winding up“ or being
4、“wound up“). A prime example of its identity as a separate legal entity is that it may sue its own shareholders, or in turn be sued by them.B Limited LiabilityMost companies are “limited“ companies. This means that any shareholder who has paid for the share(s) which he has bought cannot be forced to
5、 pay more money into the company if, for example, it is making losses or has gone into liquidation. Thus, the maximum amount of money any shareholder can lose by investing in a company is the amount he has invested. Unlike in sole traders or partnerships a shareholder in a limited company cannot be
6、forced to sell his own property to pay the debts of the business.If a shareholder has not paid in full for the shares he has agreed to buy, he can be forced to pay the balance owing on the shares. Once he has paid that amount he cannot be forced to pay any further amount. Thus, his liability is limi
7、ted.C Company DirectorsThe day-to-day management of a company is not carried out by the shareholders. Shareholders can normally attend, and vote at, general meetings of their company. At one of these meetings the shareholders will vote for directors, the people to whom the running of the company is
8、entrusted. At each Annual General Meeting (AGM) the directors have to report to the shareholders. They write a directors report and this is accompanied by a set of final accounts for the year. If there is a change in the directors of a company, for example, a new director being appointed or an exist
9、ing director resigning, this change must be notified to the Companies Office within fourteen days of the change. The board of directors (usually known simply as “the board“) is the term used to mean all of the directors.D The Company SecretaryThe company secretary must, among other things, attend al
10、l board meetings, consult with the chief executive on the agenda and keep a record of the minutes of board meetings and general meetings of the shareholders. It is normally the company secretary who makes returns to the Companies Office including notifying the Registrar of changes in the companys bo
11、ard, auditors, registered office etc. The company secretary is usually an individual although many companies pay firms of accountants to undertake this role.E Share Capital and DividendsA shareholder in a limited company obtains his reward for investing in the form of a share of the profits made by
12、the company, known as a dividend. The directors decide how much of the profits is to be retained in the company and used for expansion. Out of the remaining profits they propose the payment of a certain amount of dividend. The shareholders cannot propose a dividend for themselves higher than that al
13、ready proposed by the directors. They can, however, propose that a lesser dividend should be paid, although this action is very rare. If the directors propose that no dividend should be paid, then the shareholders are powerless to alter the decision.The decision by the directors as to the amount pro
14、posed as dividends is a very complex one and such matters as the effect of taxation, the availability of bank balances to pay the dividends, the possibility of take-over bids and so on will all be taken into consideration.（分数：8.00）(1).No matter how many individuals have bought shares in it, it is tr
15、eated in its dealings with the outside world as if it was a person in its own right.（分数：1.00）填空项 1:_(2).The shareholders cannot propose a dividend for themselves higher than that already proposed by the directors.（分数：1.00）填空项 1:_(3).The identity of the shareholders in a large concern may be changing
16、 constantly as shares are bought and sold by different people.（分数：1.00）填空项 1:_(4).It is normally the company secretary who makes returns to the Companies Office.（分数：1.00）填空项 1:_(5).The shareholders will vote for directors, the people to whom the running of the business is entrusted.（分数：1.00）填空项 1:_(
17、6).Limited company means that any shareholder who has paid for the shares which he has bought cannot be forced to pay more money into the company.（分数：1.00）填空项 1:_(7).They write a directors report and this is accompanied by a set of final accounts for the year.（分数：1.00）填空项 1:_(8).If a shareholder has
18、 not paid in full for the shares he has agreed to buy, he can be forced to pay the balance owing on the shares.（分数：1.00）填空项 1:_三、PART TWO(总题数：1，分数：6.00)During the 1980s, most U. S. department stores stopped carrying furniture because turnover was too slow and costs were too high. That created an opp
19、ortunity for smaller, limited-line stores specidlizing in bedding, upholstery, or casual dining.Now the Ikea (pronounced I- KEY-ah) retail chain is, in turn, shaking up these traditional home-furnishings retailers. When Ikea opened its first U. S. store in 1985, it had already developed a low-cost,
20、low- service strategy that was successful in Sweden (where it started) and other parts of Europe. (9) .Its difficult for small retailers to compete with Ikeas low prices or the 12,000-item selection it offers in each of its 200,000-square-foot stores. (10) .But Ikea uses a clever store layout that h
21、elps consumers get information and make purchase decisions without costly help from salespeople. A couch, for instance, is displayed both in a real life setting and in a group with other couches so people can compare and make purchase decisions. A 200-page catalogmailed to consumers who live within
22、an hours drive of the storedetail prices and specifications. Shoppers wheel the boxes of assemble-it-yourself furniture to the cash register themselves. The store doesnt offer delivery either. (11) Ikea does offer some services. For example, it starts a childrens playroom-because parents shop better
23、 when they dont have their kids in tow. (12) . (13) .But because Ikeas sales are so large, it designs its own quality furniture its customers will buy, and then contracts with a producer to make it. This also reduces distribution costs because the furniture is designed in a way it can be shipped dis
24、assembled.As an Ikea manager explains, “If we offered more services, out prices would go up. Our customers understand our strategy, which requires each of us to do a little in order to save a lot. They value our low prices.“ He seems to be correct, and Ikea sales will probably continue to grow as it
25、 opens new stores in Europe and the United States. However, Ikea may need to adapt its strategyincluding its service levelto consumer differences and evolving competition. (14) .Some U. S. consumers, for example, complain that they have to wait in a long Ikea line only to find that a product is not
26、in stock, and that theres no waiting list for the next shipment.A To keep costs low, service is Spartan.B Though successful, it still has room for improvement.C The two most important features of the mass-merchandising format are great variety of merchandise and low cost.D But most consumers can car
27、ry the “knock-down“ furniture home in car.E Most furniture retailers buy producers product lines at big wholesale furniture markets.F The same mass-merchandising format is proving very popular with price-conscious consumers in the United States.G And a restaurant at the store offers consumers low-co
28、st meals and a place to think over big purchase decisions.H That created an opportunity for smaller, limited-line stores specidlizing in bedding, upholstery, or casual dining.（分数：6.00）填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_四、PART THREE(总题数：1，分数：6.00)If you want to buy a property in France, whethe
29、r it is a permanent house or a holiday apartment, it is important to open a French bank account. Although it is possible to pay on travellers cheques, Eurocheques and credit cards issued by British banks, the fees for these services can be expensive.The simplest way to pay regular bills, such as ele
30、ctricity, gas, or telephone, particularly when you are not in residence, is by direct debit from your French account.To open a current account, you will need to show your passport and birth certificate and to provide your address in your native country. You will be issued with a cheque book within w
31、eeks of opening the account. In France it is illegal to be overdrawn. All accounts must be operated in credit. However, there are no bank charges.Note that cheques take longer to clear in France than in Britain, and can only be stopped if stolen or lost.The easiest way to transfer money from a Briti
32、sh bank to a French one is by bank transfer: simply provide your British bank with the name, address and number of your French bank account. The procedure takes about a week and costs between 25 and 40 for each transaction depending on your British bank.Alternatively, you can transfer money via a Fr
33、ench bank in London. You can also send a sterling cheque (allow at least 12 days for the cheque to be cleared). Eurocheques or travellers cheques.Finally, it is a good idea to make friends with your French bank manager.His help can prove invaluable.（分数：6.00）(1).If you want to buy a property in Franc
34、e, you can save money by（分数：1.00）A.opening a French bank accountB.transferring money from BritainC.cashing travellers cheques or EurochequesD.using credit cards issued by British banks(2).The word “debit“ in the second paragraph means（分数：1.00）A.remitB.withdrawC.depositD.loan(3).One advantage French
35、banks have over British banks is that（分数：1.00）A.you may take out more money than what is in the accountB.the interest rates on bank accounts are higherC.cheques are dealt with more rapidlyD.you dont have to pay for services(4).If you want to open a current account in France, you will NOT need to（分数：
36、1.00）A.show your passportB.show your birth certificateC.buy a house in FranceD.provide your address in native country(5).The swiftest way to send money from England to France is（分数：1.00）A.to forward an English cheque to your French bank accountB.to go to a French bank in LondonC.to use a cashiers ch
37、equeD.to arrange a bank transfer(6).The best title for this passage is（分数：1.00）A.How to Open a French Bank AccountB.The Difference between Banking in Britain and FranceC.The Way to Transfer Money from Britain to FranceD.A Guide to Banking in France五、PART FOUR(总题数：1，分数：10.00)Market ResearchMarket res
38、earch has become increasingly important in recent years. In some organisations, in fact, managers will not initiate any activity without market research to back them up.The first thing about market research is that it is not an (21) to management decision-making. No form of market research, no matte
39、r how deep, complicated and detailed, can ever be seen as a substitute for creative decision-making by professional managers (22) its very best, all it can do is (23) some doubt and clarify the nature of the problem. It may even be seen as a tool which can help improve the (24) of decisions but it i
40、s not in itself a decision-making mechanism.Market research, in (25) with a number of other approaches in marketing, suffers from the frequent complaint that it is not really accurate. Market research results can never be completely accurate because they (26) with a dynamic, ever-changing marketplac
41、e. It is essential that this is understood by everyone with an interest in the results. There is, therefore, an ongoing need for creativity and imagination, when (27) market research results and when making any (28) to apply them in the marketplace.Finally, it should always be remembered that market
42、 research is not an end in itself but simply a (29) by which some degree of risk can be removed from marketplace activity. If no activity (30) from the research, then the entire research has been completely pointless.（分数：10.00）A.optionB.alternativeC.endD.openingA.ForB.FromC.AtD.WithA.rejectB.omitC.d
43、enyD.removeA.qualityB.goodnessC.well-beingD.virtueA.associationB.commonC.additionD.connectionA.workB.manageC.dealD.operateA.decidingB.thinkingC.provingD.consideringA.attemptB.ventureC.choiceD.tryA.modeB.meansC.wayD.progressA.showsB.producesC.resultsD.appears六、PART FIVE(总题数：1，分数：10.00)COCA-COLA AND I
44、TS ADVERTISINGJohn S. Pemberton invented Coca-Cola in 1886. His partner suggested running an advertisement which the drink in the Atlanta Journal that very year. In 1888, Asa candler bought the Coca-Cola business and decided to make the product well-known (31) signs, calendars and clocks. The compan
45、y began to build its global network. When Robert Woodruff was made president of the company in 1923, he succeeded (32) transforming Coca-Cola (33) a truly international brand by setting (34) a foreign department, which exported Coca-Cola to the Olympic Games in Amsterdam in 1928. During World War II
46、, 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 campaign requires the talents (37) professionals in many fields, and extensive testing and r
47、esearch 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
48、company saw its sales grow quickly. The drink is now the third most popular (40) the world.（分数：10.00）填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_七、PART SIX(总题数：1，分数：12.00)Thanks to the Internet, an alternative to the traditional unhappy model of whichsupplier-customer interaction is finally becoming possible. In all sorts of markets,41customers will soon be able to describe exactly what they want, and suppliers will be42able to deliver
