1、BEC商务英语（高级）阅读模拟试卷 106及答案与解析 一、 PART ONE 0 Look at the statements below and read the five short passages about taxes. Which short passage (A, B, C, D or E) does each statement 1-8 refer to? For each statement 1-8, mark one letter (A, B, C, D or E) on your Answer Sheet. You will need to use some of th
2、ese letters more than once. A Flat Tax Income tax is a direct tax which is levied on the income of private individuals. There are various income tax systems that exist, ranging from a flat tax to an extensive progressive tax system. A flat tax, also called a proportional tax is a system that taxes.
3、Usually the flat tax is proposed to kick in at a certain income level, or to exempt income below that level, so that the lowest-income members of society pay no income tax. Proposed flat taxes usually allow little or no exemption of earned income besides the bottom-level exemption. Advocates of a fl
4、at tax claim that it will end unfair discrimination. They also argue that flat taxes are easier (and cheaper) to administer and comply with than complex, graduated taxes. Most political parties that advocate the introduction of a flat tax are on the right of the political spectrum. B Progressive Tax
5、 A progressive tax, or graduated tax, is a tax that is larger as a percentage of income for those with larger incomes. It is usually applied in reference to income taxes, where people with more income pay a higher percentage of it in taxes. The term progressive refers to the way the rate progresses
6、from low to high. C Regressive Tax A regressive tax is a tax which takes a larger percentage of income from people whose income is low. A tax which places proportionately more of a burden on those with lower incomes. Regressive taxes, as opposed to progressive taxes, are more burdensome on lower-inc
7、ome individuals than on higher-income individuals and corporations. D Tax Deduction Within the United States income 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. Effectively, the taxpayer pays no i
8、ncome tax on the amount of money he spent on tax-deductible expenses. For example, if 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 year. In this way, the federal and state governments en
9、courage certain types of spending. E Tax 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 material information to t
10、he tax authorities. Tax evasion, on the other hand, is a crime. Tax 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 under-d
11、eclared incomes, profits or gains; or overstated deductions. 1 In the U. S. if you donate 10,000 dollars to some charity organization, you can take that sum away from your total income when you pay income tax. 2 This tax forces lower-income people and corporations to earn more money, because the les
12、s you earn, the more taxes you have to pay. 3 This tax system ensures that the people with the lowest income dont have to pay income tax. 4 The more money you earn, the more taxes you should pay in terms of income tax. 5 You would violate the law if you lie to the tax authorities about the profits t
13、hat your company has earned. 6 Most right-wing political parties advocate this tax system. 7 To the lower-income people, this tax is an obligation hard to bear. 8 Many people would try to find ways that observe the law to pay less tax, while at the same time they would give the tax authorities a ful
14、l and true report of their income or profits. 二、 PART TWO 8 Read this text taken from an article about marketing. Choose the best sentence from the opposite page to fill each of the gaps. For each gap (9-14), mark one letter (A-H) on your Answer Sheet. Do not use any letter more than once. How effec
15、tive is your marketing? Gone are the days when companies had departments full of staff whose role nobody understood. Today we are all accountable and have to be able to demonstrate the value of our contribution to our businesses. And rightly so. But when it comes to marketing, what is effectiveness,
16、 how do you measure it, and why is its measurement so important? Businesses are starting to recognise the key marketing questions. Are we providing the right products for the right people at the right price? Are our brands better than those of our competitors? (9) Thats because marketing is not the
17、fluffy stuff that can be axed when the going gets tough - it is the essence of business. So if marketing is important, it follows that it pays to know if yours is working. The first stage in the process is understanding your current position. How successful is your brand today? What is your market s
18、hare? You should equip yourself with some sound facts and figures on which to base your conclusions. (10) It could be simply to boost sales. You may want to reinforce your leadership in a market or trounce a competitive brand. Influencing future profitability, possibly by building a short-term brand
19、 share, may be a priority. A clear objective is essential. But how do you know if your marketing is achieving your goals? (11) Their success is not just related to how many boxes leave the factory. Effectiveness may not be tangible. It may be financial, it may not. The brand is an intangible asset,
20、but it is now seen as an important one. Quantifying the value of an intangible asset is a difficult, but not impossible, task. It is also necessary to evaluate both long-term effectiveness and the short-term outcomes of any campaign. (12) But the care of a brand is a marathon, not a sprint, and it i
21、s important not to lose sight of the long-term consequences. Choosing the right measurement tools to evaluate a campaign is another important issue. (13) The accuracy they thus ensure should be consistent over time and correspond to the wider objectives of the business. Ultimately, marketing must de
22、liver profit. The essential debate should no longer be about the importance of marketing, but what we should do to measure its effectiveness, and what measures will ensure survival. (14) But to others it is likely to be a controversial issue - and one which can produce responses leading to widely di
23、fferent directions for their enterprises. A Having done that, next comes establishing what it is that marketing activities should be achieving. B Because of this, you may want to generate return on investment, perhaps by raising the quality of your brand. C This shift in focus will be taken as read
24、by the most successful businesses. D Addressing such issues should mean that profits take care of themselves. E Concerning the latter, it may be tempting to be seduced by efforts that yield quick results and satisfy investor pressure for immediate returns. F These should be precise and based on empi
25、rical data. G Good strategies are not necessarily linked to production or sales figures. H Today we are all accountable and have to be able to demonstrate the value of our contribution to our businesses. 三、 PART THREE 14 Read the following article on recruiting and managing staff and the questions.
26、For each question (15-20), mark one letter (A, B, C or D) on your Answer Sheet. As a manager in the service industry sector, Ive looked at hundreds of CVs in my time. They are not necessarily the bland documents some bosses might think they are! They are full of little pointers towards individuals p
27、ersonalities and suitability for the job. The first thing I always look at is an applicants employment record. I check for continuity and stability. If somebody has a long list of previous jobs, all of varying length, alarm bells start ringing. Rather than an irregular route from job to job, what I
28、hope to see is stable career progression. What does their career path look like-is it all steps forward. or are there a lot of sideways moves? And I am always pleased to find a family person with children, because in my experience they tend to be responsible and reliable. I never rely on CVs alone.
29、We get applicants to fill in one of our own application forms. We ask why theyve applied, what their aspirations and personal goals are, and also about their interests and hobbies and any clubs they belong to. That gives you a useful insight into their personality and lifestyle. The application form
30、 also enables us to test how much people have actually been progressing in their careers, because we ask for details of the salaries they have received for each job. Its always worth looking at CVs and designing application forms with great caution. Taking on employees might be rewarding, but it is
31、also a big investment for any business. Mistakes in choosing staff can cost companies dear, so it makes sense to spend time ensuring that you get the right person. In the service sector, one of the aims of companies is to maintain and improve customer service, and this is achieved partly through low
32、 staff turnover. You need to take on people who understand that, and will want to stay. Thats why, when youve taken staff on, the next thing is getting the best out of them. My management style comes from the days when I took over my first business, an ailing road haulage firm which I was certain I
33、could turn into a profitable company. The first thing is to treat others as youd like to be treated yourself. As soon as I took over the business, I talked to everybody individually, and looked for ways to make sure their particular skills benefited the company. I didnt have much experience of manag
34、ing people, but above all I always tried to be fair and honest with everyone. As a result, I think the staff knew that and accepted my decisions, even if they didnt agree with them all. Also, bosses must be able to communicate. You also need to create team spirit, and build on the strength of the te
35、am. I explained my plans for the company to all the staff, and let them know what I needed from them. The lorry drivers responded brilliantly, and were the key to turning the business round. They understood that we had to develop a professional reputation, and from then on the days of poor quality d
36、eliveries were over. Lastly, I am a great believer in profit-sharing. It takes a team to make a company work, so profits should be shared by all. Job satisfaction is important, but it doesnt pay the rent. Shared profit and bonuses help to strengthen team spirit by giving everyone a common goal that
37、they work towards together. 15 The fact that the writer hopes to learn from applicants CVs is （ A） that they have experience of many different jobs. （ B） that their careers have developed steadily. （ C） the opinion their employers had of them. （ D） whether they are married or single. 16 The writer s
38、ays the application form is useful because it （ A） reveals something of the applicants character. （ B） gives information about the applicants family. （ C） explains whet skills the applicant has for the job. （ D） shows how much the applicant wants to earn. 17 According to the writer, why are CVs and
39、application forms so important? （ A） Interviewing people is an expensive process. （ B） They indicate whether applicants really want the job. （ C） They indicate whether applicants are efficient or not. （ D） Employing the wrong people can be disastrous. 18 One reason why the writer was successful in h
40、er first business was that （ A） she was used to dealing with people. （ B） she was open with the staff. （ C） the business was already doing well when she started. （ D） the staff agreed with all her decisions. 19 The writer believes profit-sharing is a good idea because （ A） it encourages a competitiv
41、e spirit. （ B） everyone earns the same salary. （ C） everyone shares the same aim. （ D） it creates job satisfaction. 20 Which would make the best title for this text? （ A） Profit-sharing as motivation. （ B） How I turned a business round. （ C） People-the key to business success. （ D） The importance of
42、 a well-presented CV. 四、 PART FOUR 20 Read the article below about packaging and labeling.Choose the correct word to fill each gap from A, B, C or D.For each question (21-30), mark one letter (A, B, C or D) on your Answer Sheet.There is an example at the beginning, (0). Packaging and labeling are bo
43、th very important to a product, as most physical products have, to be packaged and labeled. Both are thought to be an element of product strategy and many marketers even have called (0) B a fifth P. The main concern in designing packages for products, especially for new (21) , is true (22) industria
44、l goods and appliances whose sales are made from display models. From the (23) of marketing, packaging is of vital importance in sales promotion. Sales are (24) by packages that are visible, informative, emotionally appealing, and workable. Good packaging helps sell because (25) with high visibility
45、 are easier to find when they are displayed on store shelves. Design with good and useful information may help (26) customers and make them more (27) to decide to buy the goods. The (28) factor in packaging refers to the image that consumers form after viewing a product. (29) in packaging means that
46、 the container not only protects the product but is also easy to open and re-close, is readily stored, and has utility for secondary uses once the product is used up. For example, in China, some goods are packaged in a special container a real cup, which can be used as a cup after the goods within a
47、re used up. The label may be a simple tag attached to the product or an elaborate designed (30) that is part of the package. The label normally carries information about the brand name, manufacturers name and address, price, specifications, and so on.（ A） goods （ B） cargoes （ C） merchandise （ D） pro
48、ducts （ A） with （ B） to （ C） for （ D） of （ A） perspective （ B） views （ C） opinion （ D） prospect （ A） very good （ B） enhanced （ C） grown up （ D） much better （ A） deliveries （ B） freights （ C） packaging （ D） items （ A） interests （ B） attract （ C） appeal （ D） find （ A） inclined （ B） inclining （ C） want
49、ing （ D） interesting （ A） emotional （ B） subjective （ C） objective （ D） opposite （ A） contents （ B） content （ C） workability （ D） affect （ A） graphic （ B） line （ C） bar （ D） paper 五、 PART FIVE 30 Californian Michael Schwabe said goodbye to the gas pump two years ago when he leased an electric car. Schwabe says 【 C1】 _ he gets out of driving electric is more than just a charge. “With the price of gasoline and with the problems of clean air its important we get electric vehicles out
