1、中级阅读-阅读 1及答案解析(总分：21.00，做题时间：90 分钟)一、Test 1(总题数：1，分数：7.00)BudgetingABudgeting in a business sense is the planned allocation of available funds to each department within a company. Budgeting allows executives to control overspending in less productive areas and put more company assets into areas whic
2、h generate significant income or good public relations. Budgeting is usually handled during meetings with accountants, financial experts and representatives from each department affected by the budgeting.BIn a personal financing sense, budgeting can mean estimating monthly living expenses based on p
3、revious bills and wages. If your monthly income is a steady $3000, for example, you can subtract all of your known monthly bills from that figure even before they arrive. Some bills can be estimated and subtracted from the original income figure. The remaining balance after fixed expenses now become
4、s your household budget. Instead of assigning dollar amounts for sundries such as groceries, entertainment, gas and clothing, budgeting allows you to use percentages instead.CThe key to successful budgeting is both flexibility and inflexibility. Certain expenses are fixed, so payment of those bills
5、should be an inflexible element. Nothing is more important than paying those particular bills in full. In business, departments need to know the absolute ceiling on spending. Budgeting works best when very few exceptions are made to the upper limits. The idea of fiscal responsibility is to form a wo
6、rkable budget and stick to it as well as possible.DBudgeting also requires an element of flexibility. It isnt always possible to assign a fixed dollar amount on a project in January and expect the budget to remain stable in July. There are always unexpected events which can drastically change the pr
7、iorities of a company or an individual. Without flexible budgeting, money allocated for one purpose could not be reallocated during a fiscal emergency. An unexpected drop in sales revenue in March can affect the budgeting plans in November, so accountants and financial officers need to adjust their
8、figures regularly.（分数：7.00）(1).Budgeting enables to avoid spending excessively.（分数：1.00）填空项 1:_(2).Budgeting should be responsive to the changes.（分数：1.00）填空项 1:_(3).Budgeting needs mutual efforts of several sections.（分数：1.00）填空项 1:_(4).Budgeting makes the proportion among various expenses known.（分数：
9、1.00）填空项 1:_(5).It is advisable to pay the debts on a regular basis.（分数：1.00）填空项 1:_(6).Budgeting is a useful tool to develop a cost-effective and productive plan.（分数：1.00）填空项 1:_(7).Budgeting can tell you if you live within your means:（分数：1.00）填空项 1:_二、Test 2(总题数：1，分数：7.00)Marketing SegmentationAMa
10、rket segmentation means dividing a market for goods or services into distinct subdivisions. It takes a vague undistinguished group of consumers and uncovers those who have similar needs, those who make purchases or use products or services in the same. A market segment is a subgroup of people sharin
11、g similar consumer characteristics. And because each segment shares the same attitudes and behaviors, they generally respond the same to a given marketing strategy.BMarkets can be divided in many ways. Small segments are sometimes called niche or specialty markets. One broad distinction is between i
12、ndustrial (business) and consumer markets. Despite overlaps in approach, the segmentation processes for these two separate markets can be quite distinct. Market also involves helping to choose which segments to focus on, or designing an appropriate set of ways to approach each market segment, or pla
13、nning ways and methods to address the competition.CAfter identifying similar groups among customers and potential customers, the next goal of market segmentation is to prioritise which groups to address so as to best maximize market results. And then, to craft appropriate marketing strategies that s
14、atisfy the different consumers preferences of each segment.DThe process of market segmentation is to study, define, attract, serve and hold segment or segments of the market which the company can most effectively and profitably address. Since the needs of customers, and how they decide between to ch
15、oose one product or service over another, are shared by similar individuals in a segment, companies can use that to find groups of consumers that share those similar buying habits and criteria and study them in depth and address and satisfy them better. In that way the company can determine which gr
16、oups of customers it can best and most profitably serve and which of its products and services can outstrip the competition in dominating that target market.（分数：7.00）(1).Companies can know their strengths and benefit from the market segmentation.（分数：1.00）填空项 1:_(2).Market should be diversified in or
17、der to satisfy different customers.（分数：1.00）填空项 1:_(3).Market segmentation is useful to establish targets, choose positions and marketing mix.（分数：1.00）填空项 1:_(4).What consumers favour should be taken into consideration when designing a marketing strategy.（分数：1.00）填空项 1:_(5).The same consumption patt
18、erns are worth researching and making good use of.（分数：1.00）填空项 1:_(6).Products or services should vary and serve different groups of consumers.（分数：1.00）填空项 1:_(7).To get the most returns, specific groups should be put in the first place.（分数：1.00）填空项 1:_三、Test 3(总题数：1，分数：7.00)AdvertisementsAThis book
19、 examines concentration on the market for public company audits, the potential for smaller accounting firms growth to ease market concentration, and proposals that have been offered by others for easing concentration and the barriers facing smaller firms in expanding their market shares. This is an
20、edited and excerpted version.BLike it or not, the automobile industry is now and will remain an overwhelming factor in the lives of most people. If not an owner and driver, then as a pedestrian or a breather of air which is being polluted by the gas-guzzling and vile-air belching monsters created fo
21、r our individual hedonistic pleasure. This book presents issues of current interest to those who cannot ignore their presence.CThis book highlights the importance of studying similarity of business cycles across countries and answers the theoretical question about the behavior of fluctuations in eco
22、nomic activities over different phases of business cycles. This is done by analyzing cross-country data that provides sufficient empirical justifications on the behavior of economic activities to conclude that business cycles are alike. Furthermore, the book maintains, from the recent empirical rese
23、arch, that business cycles fluctuations are asymmetric.DAmidst a sharp rise in commodity investing, many have asked whether commodities nowadays move in sync with traditional financial assets. The authors provide evidence that challenges this idea. Using dynamic correlation and recursive cointegrati
24、on techniques, they found that the relation between the returns on investable commodity and U.S. equity indices has not changed significantly in the last fifteen years. The authors also find no evidence of any secular increase in co-movement between the returns on commodity and equity investments du
25、ring periods of extreme returns.（分数：7.00）(1).The information in the book is adapted for the special needs.（分数：1.00）填空项 1:_(2).The book discusses the adverse effects of car industry.（分数：1.00）填空项 1:_(3).The information provided by the book may be useful for financial professionals.（分数：1.00）填空项 1:_(4).
26、The book includes the suggestions to help solve the growth problems.（分数：1.00）填空项 1:_(5).The book involves the economic situations of many countries.（分数：1.00）填空项 1:_(6).The book proves a popular idea wrong by scientific methods.（分数：1.00）填空项 1:_(7).The book describes how the economy rises and declines
27、.（分数：1.00）填空项 1:_中级阅读-阅读 1答案解析(总分：21.00，做题时间：90 分钟)一、Test 1(总题数：1，分数：7.00)BudgetingABudgeting in a business sense is the planned allocation of available funds to each department within a company. Budgeting allows executives to control overspending in less productive areas and put more company assets
28、 into areas which generate significant income or good public relations. Budgeting is usually handled during meetings with accountants, financial experts and representatives from each department affected by the budgeting.BIn a personal financing sense, budgeting can mean estimating monthly living exp
29、enses based on previous bills and wages. If your monthly income is a steady $3000, for example, you can subtract all of your known monthly bills from that figure even before they arrive. Some bills can be estimated and subtracted from the original income figure. The remaining balance after fixed exp
30、enses now becomes your household budget. Instead of assigning dollar amounts for sundries such as groceries, entertainment, gas and clothing, budgeting allows you to use percentages instead.CThe key to successful budgeting is both flexibility and inflexibility. Certain expenses are fixed, so payment
31、 of those bills should be an inflexible element. Nothing is more important than paying those particular bills in full. In business, departments need to know the absolute ceiling on spending. Budgeting works best when very few exceptions are made to the upper limits. The idea of fiscal responsibility
32、 is to form a workable budget and stick to it as well as possible.DBudgeting also requires an element of flexibility. It isnt always possible to assign a fixed dollar amount on a project in January and expect the budget to remain stable in July. There are always unexpected events which can drastical
33、ly change the priorities of a company or an individual. Without flexible budgeting, money allocated for one purpose could not be reallocated during a fiscal emergency. An unexpected drop in sales revenue in March can affect the budgeting plans in November, so accountants and financial officers need
34、to adjust their figures regularly.（分数：7.00）(1).Budgeting enables to avoid spending excessively.（分数：1.00）填空项 1:_ （正确答案：C）解析：题干中 avoid spending excessively与 C段 departments need to know the absolute ceiling on spending意思一致。(2).Budgeting should be responsive to the changes.（分数：1.00）填空项 1:_ （正确答案：D）解析：题干
35、中 be responsive to the changes对应的信息点为 D段提到的 An unexpected drop in sales revenue in March can affect the budgeting plans in November, so accountants and financial officers need to adjust their figures regularly。题干中的信息点与此句的意思一致。(3).Budgeting needs mutual efforts of several sections.（分数：1.00）填空项 1:_ （正
36、确答案：A）解析：题干中 needs mutual efforts of several sections与 A段中的 Budgeting is usually handled during meetings with accountants, financial experts and representatives from each department affected by the budgeting相对应，意为：“预算需要多个部门的共同努力。”(4).Budgeting makes the proportion among various expenses known.（分数：1.
37、00）填空项 1:_ （正确答案：B）解析：题干中 makes the proportion among various expenses known“显示出各项支出的比例”是指 B段中的 budgeting allows you to use percentages instead。(5).It is advisable to pay the debts on a regular basis.（分数：1.00）填空项 1:_ （正确答案：C）解析：题干中 advisable to pay the debts on a regular basis对应 C段中的 Nothing is more
38、important than paying those particular bills in full意为“没有什么比全额偿付特定的账单更重要的了。”(6).Budgeting is a useful tool to develop a cost-effective and productive plan.（分数：1.00）填空项 1:_ （正确答案：A）解析：题干中 a useful tool to develop a cost-effective and productive plan与 A段中的Budgeting allows executives to control overspe
39、nding in less productive areas and put more company assets into areas which gene rate significant income or good public relations. 相对应。(7).Budgeting can tell you if you live within your means:（分数：1.00）填空项 1:_ （正确答案：B）解析：题干中 tell you if you live within your means，此处的 means意为“收入，财富”，与 B段主旨一致；B 段中提到了通过
40、预算并且根据以往的账单来估计生活支出，也可以通过预算得知支出是否高出预算。二、Test 2(总题数：1，分数：7.00)Marketing SegmentationAMarket segmentation means dividing a market for goods or services into distinct subdivisions. It takes a vague undistinguished group of consumers and uncovers those who have similar needs, those who make purchases or
41、use products or services in the same. A market segment is a subgroup of people sharing similar consumer characteristics. And because each segment shares the same attitudes and behaviors, they generally respond the same to a given marketing strategy.BMarkets can be divided in many ways. Small segment
42、s are sometimes called niche or specialty markets. One broad distinction is between industrial (business) and consumer markets. Despite overlaps in approach, the segmentation processes for these two separate markets can be quite distinct. Market also involves helping to choose which segments to focu
43、s on, or designing an appropriate set of ways to approach each market segment, or planning ways and methods to address the competition.CAfter identifying similar groups among customers and potential customers, the next goal of market segmentation is to prioritise which groups to address so as to bes
44、t maximize market results. And then, to craft appropriate marketing strategies that satisfy the different consumers preferences of each segment.DThe process of market segmentation is to study, define, attract, serve and hold segment or segments of the market which the company can most effectively an
45、d profitably address. Since the needs of customers, and how they decide between to choose one product or service over another, are shared by similar individuals in a segment, companies can use that to find groups of consumers that share those similar buying habits and criteria and study them in dept
46、h and address and satisfy them better. In that way the company can determine which groups of customers it can best and most profitably serve and which of its products and services can outstrip the competition in dominating that target market.（分数：7.00）(1).Companies can know their strengths and benefi
47、t from the market segmentation.（分数：1.00）填空项 1:_ （正确答案：D）解析：题干中 know their strengths and benefit from the market segmentation与原文 D段 In that way the company can determine which groups of customers it can best and most profitably serve and which of its products and services can outstrip the competition
48、 in dominating that target market意思一致。(2).Market should be diversified in order to satisfy different customers.（分数：1.00）填空项 1:_ （正确答案：A）解析：题干中 be diversified in order to satisfy different customers与 A段中表达的主旨一致。(3).Market segmentation is useful to establish targets, choose positions and marketing mix.（分数：1.00）填空项 1:_ （正确答案：B）解析：题干中 is useful to establish targets, cho
