1、BEC商务英语（初级）阅读模拟试卷 66及答案与解析 一、 PART ONE 1 Boarding times:30 minutes before departure time for domestic and 1 hour for international flights. （ A） You must get to the airport earlier if you are about to go abroad. （ B） It takes thirty minutes to check in for domestic flights. （ C） More time is request
2、ed for international flights before taking off. 2 Press a third button so that the alarm is set. （ A） To set the alarm, you need to press the button three times. （ B） There are three buttons needed to set the alarm. （ C） After pressing a third button, you finish setting the alarm. 3 Send $ 30 for ca
3、talog. Refundable against purchase. （ A） $ 30 will be returned if you buy the product. （ B） Customers should pay $ 30 for the catalog. （ C） The money can not be taken back. 4 If any problem occurs, contact your nearest Sorry dealer. Whenever something goes wrong,_. （ A） call the local maintenance en
4、gineer （ B） contact the seller closest to you （ C） repair it yourself 5 （ A） Translation is done at the same time. （ B） Speeches will be translated later. （ C） You will get translated version right away. 二、 PART TWO 5 Look at the layout of a supermarket below.For questions 6-10, where should you go?
5、For each question mark one letter A-G on the Answer Sheet. 6 Where do you pay? 7 Where can you buy a refrigerator? 8 Where can you buy an apple pie? 9 Where can you buy tomato juice? 10 Where can you buy grapes? 三、 PART THREE 10 Look at the chart below. It shows the shareholder returns produced by w
6、inning, climbing and losing companies over eight-year period.Which year does each sentence (11 15) describe?For each sentence, mark one letter (A-H) on your Answer Sheet.Do not use any letter more than once. 11 In this year, the returns to shareholders by Winners leveled out while the returns by Los
7、ers had a sudden drop. 12 The returns generated by Losers rose gently in this year, meanwhile the returns by Climbers increased greatly and Winners abruptly. 13 Although Losers returns were lower than Climbers, it increased steadily just as Winners did. 14 Shareholders got a bit more returns from Lo
8、sers than the previous year before their returns declined; however, the returns of Climbers remained almost the same. 15 Compared to the slightly increasing returns of Climbers and Winners in this year, the returns of Losers decreased a bit. 四、 PART FOUR 15 Read the following passage. Are sentences
9、16-22 “Right“ or “Wrong“ ? If there is not enough information to answer “Right“ or “Wrong“ , choose “Doesnt say“. For each sentence 16-22, mark one letter (A,B or C) on your Answer Sheet. Under the worldwide principle of taxation, the foreign earnings of a domestic company are subject to full levies
10、 of both its host and home countries. The foreign branches and subsidiaries of MNEs 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 inco
11、me is taxed in the country where the income is earned and again, the income might 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 tr
12、eat foreign taxes paid as a credit against the parents domestic tax liability or as 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 onl
13、y worth the product of the foreign tax expense and the domestic marginal tax rate. 16 Foreign branches should pay taxes. （ A） Right （ B） Wrong （ C） Doesnt say 17 The subsidiary of an international enterprise should pay taxes to its own country and to the foreign country where it operates. （ A） Right
14、 （ B） Wrong （ C） Doesnt say 18 The earnings in the foreign country need not to be taxed. （ A） Right （ B） Wrong （ C） Doesnt say 19 To pay income tax is inevitable. （ A） Right （ B） Wrong （ C） Doesnt say 20 Double taxation shall be avoided. （ A） Right （ B） Wrong （ C） Doesnt say 21 Companies prefer to r
15、efuse to adopt the credit method. （ A） Right （ B） Wrong （ C） Doesnt say 22 The parent company likes to pay for the subsidiary. （ A） Right （ B） Wrong （ C） Doesnt say 五、 PART FIVE 22 Read the article below about education and answer the questions. For each question 23-28, choose the correct answer. Ma
16、rk one letter (A,B or C) on your Answer Sheet. Chinese currency is the Renminbi (RMB) . It is also known as “yuan“. The sign of it is “ ￥ “, the same as that of Japanese currency. But Japanese currency is called “yen“. The Renminbi, Chinas legal tender, is issued and controlled solely by the Peoples
17、 Bank of China. The exchange rates of the Renminbi are decided by the Peoples Bank of China and issued by the State Administration of Exchange Control. China operates foreign exchange in a unified way, with the State Administration of Exchange Control exercising the functions and powers of exchange
18、control. Before 1994, the Chinese government managed the system as a dual-track foreign-exchange system. The dual-track system provided for two government-approved exchange rates, one was the official exchange rate, the other was the swap-market rate. The State Administration of Exchange Control (SA
19、EC) set the official exchange rate for the RMB based on Chinas balance of payments and the exchange rates of her major competitor countries, such as South Korea. In 1986, the SAEC first set the official rates at 3.72 RMB per dollar. Primarily state-owned companies used the official exchange rate, mo
20、stly to buy Foreign Exchange Certificates (FECs) . FECs are a separate form of currency developed in 1980 for the foreigners to use when they paid for their expenses in China. But, in 1994, the Peoples Bank of China stopped issuing FECs and gradually withdrew them from circulation. The swap market,
21、the other half of the dual-market system, was created in Shenzhen (the newly-built modern city located opposite Hong Kong) in 1985 for foreign and local businesses that had received official approval to exchange RMB and hard currency, there were quite a lot of swap centres, the one in Shanghai being
22、 the largest. During that period, about 80% of the hard-currency transactions in this country took place in the swap market. The swap rate was 8.7 RMB per dollar. The dual-track foreign exchange system was not favorable to Chinas international trade and affected Chinas application for joining the WT
23、O. So in 1994 the Chinese government decided to close the swap centres. The swap centre in Shanghai was replaced by the National Foreign Exchange Centre, which is a national inter-bank centre at which authorized banks can trade and settle foreign currencies. 23 The Chinese currency is issued by_. （
24、A） Bank of China （ B） Peoples Bank of China （ C） Both A and B 24 “Legal tender“ in the 2nd paragraph means_. （ A） currency （ B） Chinese currency （ C） legal document 25 The dual-track foreign exchange system_. （ A） provided two kinds of exchange rates （ B） provided double foreign exchange ways. One i
25、s the governments rate, the other is private companys rate （ C） provided three ways to make payments 26 The official exchange rate was used_. （ A） by all the state-owned companies to buy Foreign Exchange Certificates （ B） by all the state-owned companies only to buy Foreign Exchange Certificates （ C
26、） primarily by state-owned companies mostly to purchase Foreign Exchange Certificates 27 The dual-market system was composed of_. （ A） official foreign exchange market and the swap market （ B） the swap market and currency market （ C） the official exchange market and the swap market 28 The swap marke
27、t was closed because_. （ A） it was going worse and worse （ B） it was not suitable for Chinas international trade （ C） the WTO does not allow it 六、 PART SIX 28 Read the information below about making international payments through the Internet. Choose the correct word to fill each gap, from A,B or C.
28、 For each question 29-40, mark one letter (A,B or C) on your Answer Sheet. Likewise, it is 29 faster to make international payments 30 the Internet. Over recent years, the network of Internet banking Web sites 31 been developing very fast. Through the Internet, we can 32 make payments very fast. Tra
29、nsfers can be arranged and 33 online easily 34 quickly around-the-clock. The majority of payments over 35 Internet are credit card transactions. But more and more 36 are looking forward to online applications to better all aspects of their operations, 37 finance and international payments. However,
30、attention must be paid to security when we choose and make internet 38 . The integrity of the transaction should be preserved, which is quite necessary and important. Businesses should not 39 their financial details onto a Web site until they are quite sure that the Web site is secure indeed so that
31、 others 40 themselves are unable to have access to the details they have entered. （ A） much （ B） very （ C） more （ A） for （ B） through （ C） about （ A） had （ B） have （ C） has （ A） like （ B） also （ C） not （ A） carried out （ B） carry through （ C） carry on （ A） but （ B） and （ C） while （ A） the （ B） a （ C
32、） an （ A） transactions （ B） business （ C） businesses （ A） included （ B） including （ C） includes （ A） money （ B） loans （ C） payments （ A） enter （ B） do （ C） get out （ A） less than （ B） more than （ C） other than 七、 PART SEVEN 40 Read the memorandum and the letter below. Complete the candidate informat
33、ion form given below. Write a word or phrase (in CAPITAL LETTERS) or a number on lines 41 45 on your Answer Sheet. Memorandum To: Jennifer Fro M: Goldstein, Personnel Manager Subject: Job Application Date: Nov. 1, 2003 Message: This candidate seems to meet our requirements. Please fill in the Candid
34、ate Information Form and arrange an interview for Wednesdays afternoon. 1407 East Elm Street Big Rapids d Ml 49307 Inventor Plus 411 West Cooper Street Saginaw, Ml 48602 October 24, 2003 Dear Sir/Madam: I am writing in response to your advertisement for a Personal Assistant/Secretary to the Managing
35、 Director. I am enclosing a copy of my resume, which gives details of my qualifications and experience. As you see, I got Master of Science degree in Management from Ohio State University in 1998 and have got 5 years experience of working in a business environment. I am good at all kinds of Microsof
36、t. I am available for interview every afternoon and look forward to hearing from you. Faithfully Karen K. Auernhamer Candidate Information Form NAME 41. _. QUALIFICATIONS 42. _. Ohio State University WORKING EXPERIENCE 43. _. SKILLS 44. _. INTERVIEW TIME 45. _. ADDRESS 1407 East Elm Street, Big Rapi
37、ds d Ml 49307 BEC商务英语（初级）阅读模 拟试卷 66答案与解析 一、 PART ONE 1 【正确答案】 C 【试题解析】 登机时间：国内航班起飞前 30分钟、国际航线起飞前 1小时。也就是说，乘坐国际航班需要提前更多的时间。选项 A太笼统。 2 【正确答案】 C 【试题解析】 按第三个按钮，警报便被设定。 Thirdbutton指的是第三个按钮，不是三次按按钮，当然也不是说只有三个按钮。 3 【正确答案】 A 【试题解析】 付 30美元送目录购买时可退费。也就是说，索要目录需要付费 30美元，如果购买商品的话，可以退还这 30美元。 4 【正确答案】 B 【试题解析】 如果
38、发生任何问题，联络离你最近的经销商。 5 【正确答案】 A 【试题解析】 有关多语言及时翻译系统的会议厅在四楼。 instant意思与 at the same time相同， “即时的 ”。 二、 PART TWO 6 【正确答案】 A 【试题解析】 Cashier出纳员，付款处，所以在 A处付款。 7 【正确答案】 G 【试题解析】 Refrigerator电冰箱，冷藏柜属于 house-hold electrical appliances家用电器，所以在 G处购买。 8 【正确答案】 F 【试题解析】 Apple pie苹果派属于 pastry糕点，所以在 K处购买。 9 【正确答案】 D
39、 【试题解析】 tomato juice番茄酱属于 sauce酱，所以在 D处购买。 10 【正确答案】 B 【试题解析】 Grapes葡萄属于 fruit水果，所以在 B处购买。 三、 PART THREE 11 【正确答案】 C 12 【正确答案】 H 13 【正确答案】 A 14 【正确答案】 B 15 【正确 答案】 E 四、 PART FOUR 16 【正确答案】 A 【试题解析】 the foreign earnings of adomestic company are subject to full leviesof both its host and home countrie
40、s因此，外国子公司要交税。 17 【正确答案】 A 【试题解析】 The foreign branches andsubsidiaries of MNEs are therefore subject tovarieties of taxes， both direct and indirect因此，题干正确。 18 【正确答案】 B 【试题解析】 参看第 16题。 19 【正确答案】 C 【试题解析】 文中提到所有的收入可能被重复征税，但是没有提到是否是交收入税必然的。 20 【正确答案】 C 【试题解析】 这道题看上去是合理的，可惜的是文中没有提到是否应该避免重复纳税。 21 【正确答案】 B
41、 【试题解析】 Companies generally choosethe credit， as it yields a onefor-one reduction of domestic taxes payable 22 【正确答案】 C 【试题解析】 文中没有提到任何有关信息。 五、 PART FIVE 23 【正确答案】 B 【试题解析】 原文是： “The Renminbi， Chinas legaltender， is issued and controlled solely by thePeoples Bank of China ”由此可知，中国 的法定货币 人民币是由中国人民银行单
42、独发行和管理的。 24 【正确答案】 B 【试题解析】 参看上题，前面提起人民币，逗号后面是对前面的词语解释，因此， “legal tender”意思是 “法定货币 ”。 25 【正确答案】 A 【试题解析】 原文是： “The dual-track system provid-ed for two government-approved exchangerates， one was the official exchange rate， the other was the swapmarket rate ”由此可见，双轨制度产生了两种政府认可的汇率：一种是官方汇率；另一个是市场交易汇率。选项
43、 B中的叙述有问题。 26 【正确答案】 C 【试题解析】 原文是： “Primarily state-owned companies used the official exchange rate， mostlyto buy Foreign Exchange Certificates(FECs外币兑换券 )。 ”此题的关键在此句话里面的副词上，选项 C几乎与原文完全相同，因此是正确答案。 buy=purchase 27 【正确答案】 A 【试题解析】 中国的市场双轨制是由官方的外汇市场和交易市场 (The swap market， the otherhalf of the dual-mark
44、et system)组成的。 28 【正确答案】 B 【试题解析】 原文是： “The dual-track foreign exchange system was not favorable to Chinasinternational trade and affected Chinas ap-plication for joining the WTO ”由于汇率的双轨制度不利于中国的国际贸易，并且影响中国申请加入世贸，因此， 1994年被中国政府取消。 六、 PART SIX 29 【正确答案】 A 30 【正确答案】 B 31 【正确答案】 C 32 【正确答案】 B 33 【正确答案】 A 34 【正确答案】 B 35 【正确答案】 A 36 【正确答案】 C 37 【正确答案】 B 38 【正确答案】 C 39 【正确答案】 A 40 【正确答案】 C 七、 PART SEVEN 41 【正确答案】 KAREN K. AUERNHAMER 42 【正确答案】 MASTER OF SCIENCE 43 【正确答案】 FIVE YEARS 44 【正确答案】 GOOD AT MICROSOFT 45 【正确答案】 WEDNESDAY AFTERNOON
