1、剑桥商务英语高级-91 及答案解析(总分：96.00，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) AFlat Tax Income tax is a direct tax which is levied on the income of private individualsThere are various income tax systems that existranging frOm a flat tax to an extensive progressive tax systern A flat tax，a
2、lso cal led a proportional tax，is a system that taxesUsual ly the flat tax is proposed to k ick in at a certain income level，or to exempt income below that level，so that the lowest-income members of society dont need to pay income tax Proposed flat taxes usually allow little or no exemption of earne
3、d income besides the bottom-level exemption Advocates of a flat tax claim that it will end unfair discriminationThey also argue that flat taxes are easier(and cheaper)to administer and comply with than complex，graduated taxesMost political parties that advocate the introduction of a flat tax are on
4、the right of the pol itical spectrum BProgressive Tax A progressive tax，or graduated tax，is a tax that is larger as a percentage of income for those with larger incomesIt is usually applied in reference to income taxes，where people with more income pay a higher percentage of it in taxesThe term prog
5、ressive refers to the way the rate progresses from low to high CRegressive Tax A regressive tax is a tax which takes a larger percentage of income from people whose income is low A tax which places placesonately more of a burden on those with lower incomes Regressive taxes，as opposed to progressive
6、taxes，are more burdensome on lower-income individuals than on higher-income individuals and corporations DTax Deduction Within the United Statesincome tax system，a tax deduction，or“ tax-deductible expense“ ，is an item which is subtracted from gross income in order to arrive at the taxable income Eff
7、ectively，the taxpayer pays no income tax on the amount of money he spent on tax-deductible expensesFor exampleif an individual earns$50，000 in a year and gives $5，000 to tax-deductible charities，he will end up paying income tax as though he had earned only$45，000 that yearIn this way，the federal and
8、 state governments encourage certain types of spending ETax Avoidance and Tax Evasion Tax avoidance is the legal exploitation of the tax regime to ones own advantage，to attempt to reduce the amount of tax that is payable by means that are within the law whilst making a full disclosure of the materia
9、linformation to the tax authorities Tax evasion，on the other hand，is a crimeTax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability，and includes，in particular，dishonest tax reporting，such as
10、 under-declared income，profits or gains；or overstated deductions（分数：8.00）(1).In the USif you donate 10，000 dollars to some charity organization，you can take that sum away from your total income when you pay income tax（分数：1.00）填空项 1:_(2).This tax forces lower-income people and corporations to earn mo
11、re money，because the less you earn，the more taxes you have to pay（分数：1.00）填空项 1:_(3).This tax system ensures that the people with the lowest income dont have to pay income tax（分数：1.00）填空项 1:_(4).The more money you earn，the more taxes you should pay in terms of income tax（分数：1.00）填空项 1:_(5).You would
12、 violate the law if you lie to the tax authorities about the profits that your company has earned（分数：1.00）填空项 1:_(6).Most right-wing political parties advocate this tax system（分数：1.00）填空项 1:_(7).To the lower-income people，this tax is an obl igation hard to bear（分数：1.00）填空项 1:_(8).Many people would t
13、ry to find ways that observe the law to pay less tax，whi le at the same time they would give the tax authorities a full and true report of their income or profits（分数：1.00）填空项 1:_三、PART TWO(总题数：1，分数：6.00)How the Accountants Influence the Decisions Accountants in industry are often asked to evaluate p
14、rojectsIn the recording industry this ususlly means working out the effect on comjpany profits of the fine print in a recording contraceMany people think it must be straightforward，but，like many publishing contracts，the devil lies in the detail (9) There is a high level of front-end investment in tr
15、ying to“break” (popularise)an artist which usually comprises a non-returnable advance on royalties，recording costs，promotional costs and tour support costs which sometimes even extend to large“buy-on”fees to support major artists on big tours；i.e.they pay to play Usuallv the first dePartment involve
16、d in a decision to sign an artist is the A&R (artistes and repertoire)departmentSometimes unfairly labeled the Urn & Ah departmentthey play a vital role in identifying potential starsAbout 95of the artists dont make the grade (10) This financial analysis is called a Deal Memo and it also assist in t
17、he negotiation process When AR have identified a signing then there are a number of key decisions to be made in which the business affairs and finance departments become closely involved (11) Will it be a direct signing，i.e.，will the company be contracting directly with the artist，or has the artist
18、been savvy enough to incorporate his own company and“loan out” his services to his own company?If the contract is with the artists company then it is vital that the record company get the artist to sign a letter(called an inducement letter)stating that he personally undertakes to fulfill his contrac
19、tual obligations should his company be unable to do so；e.g.if it were wound up (12) Pete Watermans PWL with artists such as Kylie Minogue，Jason Donovan and Rick Astley was a good example of a production houseOther examples are 1ease-tape deals and R&D(pressing and distribution)where the record compa
20、ny does not actually own the product but can sell it under its name for a 1imited period (13) This will largely concentrate on the advances，royaltv rates and contract terms that should be offered to make it attractive to the artist to sign (14) It should be product based，for example，on the number of
21、 albums to be delivered by the artist(known 38 the“minimum commitment”)，rather than time basedIdeally the record company would want to sign the artist for just one album with multiple options for further albums at its sole and absolute discretion，so if the artist is a flop，then the contract is termi
22、nated after one album，but if he or she is a success then options are exercised Athe term of the contract is very important BHaving decided on the form of contract then，the finance department comes int。the Dicture in assessing and analyzing the structure of the deal COther possible forms of contract
23、that could be considered are production house deals where a specialist company agrees to supply a number of artists to the record company DFirstly，it must be decided what form the contract is going to take EHowever，for the very few artists that the record companies successfully“ break“ then there is
24、 big money to be made and it is therefore vital that any proposed deal undergo a through financial analysis to ensure that the company is not over-committed FContrary to popular myth that it is easy to make money in the music business，most artists actually lose money for the recording companies GImp
25、ortance should be attached to both the term and form of the contract HIn the recording industry this usually means working Out the effect on company profits of the fine print in a recording contract（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)Of the many things a CTO
26、(Chief Technology Officer)must do to be successful，the one that can never be neglected is simple：maintaining focus on helping your company produce revenue and profitsOn a purely superficial level，this sounds like the job of the CEO or vice president of sales，but successful CTOs know that being close
27、ly involved in the revenue game is the key ingredient to the growth of your company and your career For some technology staff aspiring to the CTO position，there is a sense that getting too close to the money sullies the purity of the greater technology mission Of building elegant products and system
28、sThis may be true in an academic environment，but in the corporate world，those elegant products and systems need to help produce a profitThe CTO works at the strategic intersection of technology and business，and the unique talents of the CTO mean that he or she can leverage technology for the good of
29、 the business like no one else on the executive team To drive revenue in a company，the CTO must work as 3 partner with the CEO and vice president of salesQuite often，the tech leaders in an organization sit back and wait for executive managers to tell them what to do and then deliver requirementsA su
30、ccessful CTO realizes that the process of working through ideas for new products and services demands his or her participation from idea origination to final implementation While working as a partner with key executives at a company，the CTO should also keep in close contact with the sales staff memb
31、ers who are out talking to customers on a regular basisAsking three simple questions of sales staff on a regular basis helps keep the CTO in the loop on the realities of external market conditions：1)What are our customers asking for today?2)What are customers looking for in the next 90 days?And 3)Ho
32、w do customers envision their needs developing in the next year to 18 months?These answers help the CTO with budgeting，strategic planning，and product development，and most importantly，helping to drive revenue and profitability over the short and long term Finally，as an externally facing executive，the
33、 CTO must always have time for existing and potential customersThis means accompanying your sales staff on sales calls and understanding the challenges that your customers faceThe CTO can then use the feedback to help the company serve customers more effectively and drive revenueThats what its a11 a
34、bout（分数：6.00）(1).According to the author，a successful CTO（分数：1.00）A.is like a CEO or vice president of salesB.can convert technology into the good of the businessC.real izes that he or she should take part in the developing of new products and servicesD.should keep in close contact with existing and
35、 potential customers(2).In the second paragraph。the word“aspiring”means（分数：1.00）A.inspiringB.desiringC.resigningD.criticising(3).From the context，the word“leverage”(Line 6，Para 2)most probably means（分数：1.00）A.changeB.adjustC.convertD.use(4).Why should a CTO often ask three simple questions of sales
36、staff?（分数：1.00）A.He/She wants to keep in touch with the sales staffB.He/She wants to learn from the sales staffC.He/She wants to know what their customers are asking forD.He/She wants to learn about external market conditions from the sales staff(5).According to the passage，which of the following st
37、atements is correct?（分数：1.00）A.Some technology staff may think the position is closer to the money when they want to become OTOB.The technology staff in an academic environment can never be close to the moneyC.A CTO is better than anyone else on the executive teamD.A CTO must answer the telephone fr
38、om the customers(6).What is the passage mainly about?（分数：1.00）A.The relationship between a CTO and CEO or vice president of salesB.The main tasks of the CTOC.How to become a successfuI CTOD.Secrets of CTOs五、PART FOUR(总题数：1，分数：10.00)One of the most visible locational decisions ona high technology fir
39、m was made by the Microelectronics and Computer Technology Corporation(MCC)A joint venture of a dozen major computer and semi-conductor firms，MCC was founded to do research (21) advanced level technologies such as new generations of supercomputers，artificial intelligence and robotics (22) a consorti
40、um created in 1982 by several firms，it had no home base or locational inertia，and began its search for a site by examining 57 cities across the countryThe cities made polished sales pitches to lure the firms eventual 400 engineers and scientistsThe four finalists in the chase-Atlantis，Austin，San Die
41、go and Raleigh-Durham，in the Research Triangle area of North Carolina， (23) was particularly noted for high tech activity When Austin was choosen。its attractions to MCC were widely analysed by other would-be Silicon ValleysAustin，the state capital，iS the site of the main campus of the University of
42、Texas，a school that (24) among the top twenty in the country in research fundingThe universitys reputation，state commitments of further support，and the citys proven quality of life attractiveness (25) high tech people were the deciding factorsAustin and the State of Texas added to these attractions
43、a package of financial and other incentives，including a favorable lease on land in the universitys research park and subsidized mortgages (26) relocating employees (27) return Austin had got not only the MCCIn the typical snowballing manner of high tech areas，several other companies have decided to
44、move research (28) other advanced technology facilities thereLockheed Missiles and Space Company，3M Corporation，and Motorola are among the firms which have added to theagglomeration of technical workers there， (29) the expense of cities like Minneapolis and Phoenix，where the companies have other fac
45、ilitiesAs a matter of fact，the entire 100 mile corridor between Austin and San Antonio is nicknamed“Silicon Gulch”San Antonio is the site of several computer biotechnology and electronics companies (30) the“Gulch”will rival the San Francisco Bay and Boston regions in high technology will depend on i
46、ts ability to spawn a succession of new firms as technology advances and changes（分数：10.00）A.ofB.onC.aboutD.toA.ForB.ToC.AsD.BeA.allB.everyC.noneD.eachA.ranksB.liesC.isD.ofA.toB.towardsC.forD.fromA.toB.ofC.fromD.forA.TOB.AsC.ForD.InA.butB.andC.besidesD.forA.atB.toC.forD.withA.WhatB.ThatC.IfD.Whether六
47、、PART FIVE(总题数：1，分数：10.00)Playing Games at Work Many companies nowadays are finding that playing games can be beneficial to their executivesAlthough (31) are certainly plenty of opportunities to play management games，it should not be thought that this is because business people are light-heartedThey
48、 are often quite (32) opposite，in factWith all the pressures of modern business life，many people do not have the opportunity to relaxGames can allow individual self-expression and give business people the time (33) explore practical issues Many team-based games take place outsideHere the facilitators try to bring out issues of team communication，strategy and working styleBoard games are also popularIn most of (34) teams are required to manage an organisation or practice skills which they w
