1、剑桥商务英语高级-89 及答案解析(总分：100.02，做题时间：90 分钟)一、BMoney and finan(总题数：0，分数：0.00)二、BCompany finace(总题数：2，分数：40.00)Complete the brief descriptions of the main three types of financial statement by putting one financial term in each gap. The first letter has been given for you.The balance sheet shows the compa
2、nys assets on one side and its l U U 1 /U /Uplus the shareholders e U U 2 /U /Uon the other. The two totals are always equal to each other.The income statement or (profit and l U U 3 /U /Uaccount) shows the t U U 4 /U /U(and other income) of the company less all its operating c U U 5 /U /U(or expens
3、es). The result is the g U U 6 /U /Uprofit. When tax and interest have been deducted you have the n U U 7 /U /Uprofit, which is the b U U 8 /U /Uline.The cashflow statement shows the money available to the company at a given time to pay its c U U 9 /U /Uand to finance new i U U 10 /U /U.（分数：20.00）填空
4、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:_Below is an article giving advice to small business owners. Choose one sentence (A-H) to go in each gap (1-6). (One sentence is not needed.)Eight winning tips to make your financial plan profitableCreate a financial plan: Estimate h
5、ow much revenue you expect to bring in each month, and project what your expenses will be. If you need it, get help from business planning books, software, F.Review the plan monthly: Even if time is taken to prepare a financial plan with profit and loss projections, it often sits in a desk drawer. U
6、 U 11 /U /U; you have to review it regularly.Lost profits cant be recovered: When comparing your projections to reality and finding earnings too low or expenses too high, the conclusion often is, Ill make it up later. The problem is that you really cant make it up later. U U 12 /U /U.Make adjustment
7、s right away: If revenues are lower than expected, increase efforts in sales and marketing or look for ways to increase your rates. If overhead costs are too high, find ways to cut back. There are other businesses like yours around. U U 13 /U /UThink before you spend: When considering any new busine
8、ss expense, including marketing and sales activities, evaluate the increased earnings you expect to bring in against its cost before you proceed to make a purchase.Dont be afraid to hire: Retailers and restaurateurs wouldnt consider operating without employees, but many service businesses limit them
9、selves by being understaffed. U U 14 /U /U. You can better use your talents for generating revenue than for running errands and filing.Pay yourself a salary: If you are incorporated, you may already be doing this. U U 15 /U /U. Each month that your business meets its profitability goal, pay yourself
10、 the full amount. When you miss your target, dock your pay and when you exceed it, pay yourself a bonus.Its about profit, not revenue: It doesnt matter how many thousands of dollars you are bringing in each month if your expenses are almost as high, or higher. U U 16 /U /U. Dont be one of them.A. Al
11、most any business can benefit from hired or contracted helpB. Every month profits are too low is a month that is gone foreverC. When you get your annual tax bill, it may be too lateD. If not, allocate an amount to owners compensation on a monthly basisE. Its not enough to have a planF. or ask an acc
12、ountantG. What is their secret for operating profitably?H. Many high-revenue businesses have gone under for this very reason（分数：20.02）填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_(7).Write down six different types of cost a manufacturing company has.Overhead costsMarketing costs（分数：2.86）_三、BDiscussing
13、opti(总题数：0，分数：0.00)四、BPART ONE/B(总题数：3，分数：45.00)Write a phrase or sentence to:give your opinionAs I see it, we should do（分数：15.00）(1).ask for someones opinion _（分数：2.50）填空项 1:_(2).make a suggestion _（分数：2.50）填空项 1:_(3).state a preference _（分数：2.50）填空项 1:_(4).agree with someone _（分数：2.50）填空项 1:_(5).d
14、isagree politely _（分数：2.50）填空项 1:_(6).suggest an alternative course of action. _（分数：2.50）填空项 1:_Complete each recommendation using one of the endings on the right.（分数：20.00）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:_Complete the conversation between a managing director and his deputy di
15、rector by adding the deputy directors responses from the box in the correct order.（分数：10.00）(1).MD I wanted to ask your advice about the rise in steel prices.DD What do you want to know exactly?MD Well, what do you suggest that we do about it?DD _（分数：2.50）填空项 1:_(2).MD And which of those two do you
16、recommend?DD _（分数：2.50）填空项 1:_(3).MD My only reservation about that is that it will hurt our profit margins.DD _（分数：2.50）填空项 1:_(4).MD I see what youre saying, but wouldnt it be better to lose a few than to be unprofitable?DD _（分数：2.50）填空项 1:_五、BListening Test:(总题数：0，分数：0.00)六、BPART ONE/B(总题数：1，分数：1
17、5.00)1.Read the transcript of the Listening Test, Part Two. Complete Task One as you read each extract the first time; then read the extracts a second time and complete Task Two.Transcript1. Unfortunately for us, most of our business comes from two big clients. Even though we are only a small group
18、of teachers and trainers, we still have to respect these companies payment terms. In the case of one of them its 45 days and the other is 60 days, which gives us real problems with cashflow.2. As a high street shop, cashflow is not a particular problem. Its the rent and local business rates that are
19、 so crippling. But because we sell ladies fashion, location is very important. We could find something much cheaper out of the city centre, but our income would certainly suffer.3. We borrowed quite a lot of money to set up the business four years ago and Ive no regrets. We couldnt have fitted out t
20、he garage with the right equipment otherwisehydraulic ramps, a body-paint shop and so on. Its just that the interest is so high and it means we spend a lot of our time working to service the debt rather than developing the business.4. Its a great business with very low costs on the whole. We dont ha
21、ve a shop frontwe just send out catalogues and people phone in their orders. It can be expensive when we get returns, but the main difficulty is the marketing, because its so expensive these days. Unless we are present every week in some newspaper or magazine, or on a billboard somewhere, customers
22、forget about us.5. We are currently buying a lot of small villas and farmhouses in. Well, I wont tell you where in case you get ideas of your ownbut its a small developing country. Its a big gamble, because no-one actually knows whether the market there is going to take off or not. If it doesnt well
23、 be bankrupted. but Im confident.Read the extracts by five business owners talking about their financial situation.For each extract there are two tasks. For Task One, choose the sector their business is in, from the list A-H. For Task Two, choose the financial problem each person identifies from the
24、 list A-H.（分数：15.00）_剑桥商务英语高级-89 答案解析(总分：100.02，做题时间：90 分钟)一、BMoney and finan(总题数：0，分数：0.00)二、BCompany finace(总题数：2，分数：40.00)Complete the brief descriptions of the main three types of financial statement by putting one financial term in each gap. The first letter has been given for you.The balance s
25、heet shows the companys assets on one side and its l U U 1 /U /Uplus the shareholders e U U 2 /U /Uon the other. The two totals are always equal to each other.The income statement or (profit and l U U 3 /U /Uaccount) shows the t U U 4 /U /U(and other income) of the company less all its operating c U
26、 U 5 /U /U(or expenses). The result is the g U U 6 /U /Uprofit. When tax and interest have been deducted you have the n U U 7 /U /Uprofit, which is the b U U 8 /U /Uline.The cashflow statement shows the money available to the company at a given time to pay its c U U 9 /U /Uand to finance new i U U 1
27、0 /U /U.（分数：20.00）填空项 1:_ （正确答案：liabilities）解析：填空项 1:_ （正确答案：equity）解析：填空项 1:_ （正确答案：loss）解析：填空项 1:_ （正确答案：turnover）解析：填空项 1:_ （正确答案：costs）解析：填空项 1:_ （正确答案：gross）解析：填空项 1:_ （正确答案：net）解析：填空项 1:_ （正确答案：bottom）解析：填空项 1:_ （正确答案：creditors）解析：填空项 1:_ （正确答案：investments）解析：Below is an article giving advice
28、to small business owners. Choose one sentence (A-H) to go in each gap (1-6). (One sentence is not needed.)Eight winning tips to make your financial plan profitableCreate a financial plan: Estimate how much revenue you expect to bring in each month, and project what your expenses will be. If you need
29、 it, get help from business planning books, software, F.Review the plan monthly: Even if time is taken to prepare a financial plan with profit and loss projections, it often sits in a desk drawer. U U 11 /U /U; you have to review it regularly.Lost profits cant be recovered: When comparing your proje
30、ctions to reality and finding earnings too low or expenses too high, the conclusion often is, Ill make it up later. The problem is that you really cant make it up later. U U 12 /U /U.Make adjustments right away: If revenues are lower than expected, increase efforts in sales and marketing or look for
31、 ways to increase your rates. If overhead costs are too high, find ways to cut back. There are other businesses like yours around. U U 13 /U /UThink before you spend: When considering any new business expense, including marketing and sales activities, evaluate the increased earnings you expect to br
32、ing in against its cost before you proceed to make a purchase.Dont be afraid to hire: Retailers and restaurateurs wouldnt consider operating without employees, but many service businesses limit themselves by being understaffed. U U 14 /U /U. You can better use your talents for generating revenue tha
33、n for running errands and filing.Pay yourself a salary: If you are incorporated, you may already be doing this. U U 15 /U /U. Each month that your business meets its profitability goal, pay yourself the full amount. When you miss your target, dock your pay and when you exceed it, pay yourself a bonu
34、s.Its about profit, not revenue: It doesnt matter how many thousands of dollars you are bringing in each month if your expenses are almost as high, or higher. U U 16 /U /U. Dont be one of them.A. Almost any business can benefit from hired or contracted helpB. Every month profits are too low is a mon
35、th that is gone foreverC. When you get your annual tax bill, it may be too lateD. If not, allocate an amount to owners compensation on a monthly basisE. Its not enough to have a planF. or ask an accountantG. What is their secret for operating profitably?H. Many high-revenue businesses have gone unde
36、r for this very reason（分数：20.02）填空项 1:_ （正确答案：E）解析：填空项 1:_ （正确答案：B）解析：填空项 1:_ （正确答案：G）解析：填空项 1:_ （正确答案：A）解析：填空项 1:_ （正确答案：D）解析：填空项 1:_ （正确答案：H）解析：(7).Write down six different types of cost a manufacturing company has.Overhead costsMarketing costs（分数：2.86）_正确答案：(material costs administrative costs di
37、stribution costs labour costs research and development costs finance costs fixed costs direct costs rent advertising expenditure maintenance costs capital expenditure)解析：三、BDiscussing opti(总题数：0，分数：0.00)四、BPART ONE/B(总题数：3，分数：45.00)Write a phrase or sentence to:give your opinionAs I see it, we shoul
38、d do（分数：15.00）(1).ask for someones opinion _（分数：2.50）填空项 1:_ （正确答案：Whats your view / opinion of.? or What do you think?）解析：(2).make a suggestion _（分数：2.50）填空项 1:_ （正确答案：I would recommend doing. or We could try doing.）解析：(3).state a preference _（分数：2.50）填空项 1:_ （正确答案：For me, the best thing would be t
39、o.）解析：(4).agree with someone _（分数：2.50）填空项 1:_ （正确答案：I agree with you.）解析：(5).disagree politely _（分数：2.50）填空项 1:_ （正确答案：I see what youre saying, but it wouldnt it be better to.）解析：(6).suggest an alternative course of action. _（分数：2.50）填空项 1:_ （正确答案：Instead of doing., we should.）解析：Complete each reco
40、mmendation using one of the endings on the right.（分数：20.00）填空项 1:_ （正确答案：G I think it would be better to expand slowly.）解析：填空项 1:_ （正确答案：B I have some reservations about entering the Chinese market.）解析：填空项 1:_ （正确答案：A We shouldnt rush into making a decision.）解析：填空项 1:_ （正确答案：I The advantage of Hunga
41、ry is that its near.）解析：填空项 1:_ （正确答案：H We would be better off concentrating on Europe.）解析：填空项 1:_ （正确答案：E I think China represents the best opportunity.）解析：填空项 1:_ （正确答案：F I suggest that we wait a year.）解析：填空项 1:_ （正确答案：D Personally, I would go for the eastern European market.）解析：Complete the conve
42、rsation between a managing director and his deputy director by adding the deputy directors responses from the box in the correct order.（分数：10.00）(1).MD I wanted to ask your advice about the rise in steel prices.DD What do you want to know exactly?MD Well, what do you suggest that we do about it?DD _
43、（分数：2.50）填空项 1:_ （正确答案：MD I wanted to ask your advice about the rise in steel prices.DD What do you want to know exactly?MD Well, what do you suggest that we do about it?DD As I see it, weve got two options. We could absorb the cost or pass it on to our customers.）解析：(2).MD And which of those two do you recom
