1、BEC商务英语（高级）阅读模拟试卷 25及答案与解析 一、 PART ONE 0 Look at the statements below and the five tips concerning marketing on the opposite page. Which tip (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 so
2、me of these letters more than once. A About Marketing Our theory going into 2002 was that most companies would hold their breath and wait for the economy to move before investing in marketing. And cutting back marketing dollars did turn out to be the wave that most companies were riding. But, it is
3、just a knee jerk reaction to a down turn. Those that continued to market through this year are in better shape going into 2003 than when they staged in 2002, Marketing is not for just the best of times, its crucial in the worst of times. B About the Customer Aside from wondering where youre going to
4、 get new customers, we all learned that it should really be about retaining your existing customers. Guess what? Thats where the lions share of your business is coming from anyway. Too bad many companies cut back on customer service. Some companies chased away their existing customers in droves in t
5、he interest of saving money. It doesnt make sense. C About Relationships Many assumed price was the major issue with customers. A customer is surely going to talk about pricing. But you have to move that conversation in a mote productive direction. Its not about pricing. Its about value. If you can
6、demonstrate value you dont have to lead with price, In large part, the value in any customer interaction is the relationship you build with them and how you maintain it. And the hard truth is if youre serious about relationships, you maintain them even when they arent buying. Why? Because once they
7、have money they will stick with those who stuck with them. D Doing More With Less The days of spending marketing and sales dollars like water are over. Thats not a bad thing, really. It means that companies are now going to really think through their decisions and make better ones. Its better for th
8、e economy in the long term. And it gives everyone an opportunity to present the best solutions and the best value for business propositions. Doing more with less is actually smarter and will improve the business climate over the long haul, which is really what counts. E Pipeline Every company should
9、 be working on near-term, mid-term and long-term opportunities. This is solid selling technique. In a tight economy, its absolutely imperative. We all knew that 2002 had very little low-hanging fruit to grab. That meant you had to march harder, more creatively and longer to build a solid pipeline. I
10、deally, you should have a handful of deals just ready to close, a handful of hot prospects, and more than a handful of opportunities that you are moving along. The time to start is always NOW! Going into 2003, what does your pipeline look like? 1 Something other than money is more important. 2 Such
11、a strategy can create a better economic environment. 3 To be successful, you need a wide marketing network. 4 Companies are obliged to come up with better programs. 5 It is unwise to put in less capital in this field in poor economy. 6 Your effort in doing this will get reward in the end. 7 Low spen
12、ding in this respect will lead to great loss of profit. 8 It is better for companies to have some potential customers. 二、 PART TWO 8 Read this text about FDI. Choose the best sentence from the sentences that follow to fill each of the gaps. For each gap 9-14, mark one letter (A-H) on your Answer She
13、et. Do not use any letter more than once. Advantages of FDI Companies invest directly only if they think that they hold some supremacy over similar companies in countries of interest. The advantage results from a foreign companys ownership of some resources-patents, product differentiation, manageme
14、nt skills, access to markets-unavailable at the same price or terms to the local company. This is known as monopoly advantages before direct investment. The cost of transferring resources abroad is increasing and there is perceived greater risk of operating in a foreign country. (9) . Companies from
15、 certain countries may enjoy a monopoly advantage if they borrow capital at a lower interest rate than companies from other countries. In recent years, capital markets have become international, so it is possible for companies to borrow abroad more easily if interest rates are lower there. (10) . Cu
16、rrency values, however, do not provide a strong explanation for FDI patterns. The currency-strength scenario only partially explains direct investment flows. More internationally oriented companies can get advantage from spreading out some of the costs of product differentiation, R & D, and advertis
17、ing compared to less internationally oriented companies. Among industry groups and groups of companies of similar size that spent comparable amounts on advertising and R & D, the more internationally oriented companies in almost every case earned more than the others. (11) Besides, with inflow of eq
18、uipment, the skills of local worker can be improved. New management can also be introduced to the local companies to improve the administration of the enterprises of the local management. From the perspective of a nation, FDI may bring some benefits. FDI can make a positive contribution to a host ec
19、onomy by supplying capital, technology, and management resources that would otherwise not be available. The provision of these skills by an MNE (through FDI) may boost that countrys economic growth rate. (12) . Technology is a catalyst that can stimulate a countrys economic growth and industrializat
20、ion. Technology can take two forms, both of which are valuable. It can be incorporated in a production process (e. g., the technology for discovering, extracting, and refining oil). However, many countries lack the research and development resources and skills required to develop their local product
21、 and processing technology. (13) . Such countries need rely on advanced industrialized nations for much of the technology required to stimulate economic growth, and FDI can provide it. Foreign management skills provided through FDI may also produce important benefits for the host countries. Benefici
22、al spinoff effects arise when local personnel who are trained to occupy managerial, financial, and technical posts in the subsidiaries of a foreign MNE subsequently leave the firm and help to establish local firms. (14) . A. Besides, new advanced technology can be introduced to the host country. B.
23、On the other hand, local companies can enjoy the advanced technology which they lack. C. Therefore, a company will not undertake FDI if it does not see a higher return than it can get at home country and if it does not think it can outperform local firms. D. FDI is especially important to developing
24、 countries. E. This is particularly true of the less developed countries (LDCs). F. Likewise, benefits may arise if the superior management skills of a foreign MNE stimulate local suppliers, distributors, and competitors to improve their own management skills. G. Another advantage is when the foreig
25、n companys currency has high buying power. 三、 PART THREE 14 Read the following article and the questions after the article. For each Question 15-20, mark one letter (A, B, C or D) on your Answer Sheet for the answer you choose. “Harmonization“ is a process of increasing the compatibility of accounti
26、ng practices by setting limits on how much they vary. Harmonized standards are free of logical conflicts, and should improve the comparability of financial information from different countries. Efforts to harmonize accounting standards began even before the creation of the International Accounting S
27、tandards Committee (IASC) in 1973. International accounting harmonization now is one of the most important issues facing securities regulators, stock exchanges, and those who prepare or use financial statements. Harmonization and standardization are sometimes used interchangeably. But there is still
28、 a difference between them. Standardization normally means the imposition of a rigid and narrow set of rules, and may even apply a single standard or rule to all situations. Besides, standardization does not accommodate national differences and, therefore, is more difficult to implement internationa
29、lly. Whereas harmonization is much more flexible and open. It does not take a one-size-fits-all approach, but accommodates national differences and has made a great of progress internationally in recent years. However, within accounting, these two words have almost become technical terms, and one ca
30、nnot rely on the normal difference in their meanings. Harmonization is a word that tends to be associated with the transnational legislation originating from the European Union while standardization is a word that is often associated with the International Accounting Standard Committee. The reasons
31、that make national accounting standards desirable also apply internationally. Generally speaking, the reasons for harmonization are as follows: (1) It is important and necessary for investors and financial analysts to understand the financial statements of foreign companies whose shares they might w
32、ish to buy. They hope to make it quite sure that statements from different countries are reliable and comparable, or at least to be clear about the nature and magnitude of the differences. Besides, they also need confidence in the soundness of the auditing. (2) The advantages of harmonization are ve
33、ry important for MNEs, because the great effort of financial accountants to prepare and consolidate financial statements would be much simplified if statements from all around the world were prepared according to the same standards. Besides, it would be much easier to prepare comparable internal inf
34、ormation for the appraisal of the performance of subsidiaries in different countries. Further, many aspects of investment appraisal, performance evaluation, and other decision making uses of management accounting information would benefit from harmonization. Above all, the cost of capital should be
35、reduced by reducing the risk for investors if accounting can be made more comparable and reliable. (3) International accountancy firms can benefit from harmonization. They are in favour of harmonization because it is good for their large clients. (4) Governments in developing countries might find it
36、 easier to understand and control the operations of MNEs if financial reporting were harmonized. The most fundamental of obstacles to harmonization is the size of the present differences between the accounting practices of different countries. In previous Section 8.5 some main differences concerned
37、with international accounting are discussed. Besides, there are several significant differences within the equity class, let alone between that class and the other. These differences go to the root of the reasons for the preparation of accounting information. Further, the dichotomy between sharehold
38、er/fair view presentation and creditor/tax/ conservative presentation is an obstacle that is very hard to be overcome without major changes in attitudes and law. There is another obstacle: in some countries there are no strong professional accountancy bodies. This means that any body such as IASC, w
39、hich seeks to operate through the private sector, will not be effective in all countries. Besides, a worldwide enforcement agency is also lacking there. Another problem is nationalism. Some countries are not willing to accept compromises that involve changing their accounting practices towards those
40、 of other countries. Still another difficulty is the effect of “economic consequences“ on accounting standards. To the extent that economic consequences of standards vary by country and to the extent that they are taken into account by those who set standards, this could be a force for de-harmonizat
41、ion. The International Accounting Standards Board (IASB), formerly the International Accounting Standards Committee (IASC), is an independent private sector standards-setting body founded in 1973 by professional accounting organizations in nine countries and restructured in 2001. Before the restruct
42、uring, the IASC issued 41 International Accounting Standards (IAS) and a Framework for the Preparation and presentation of Financial Statements. The International Accounting Standards Board has been working for the last 30 years to develop a comprehensive set of high quality accounting standards tha
43、t can be used to bring uniformity in financial reporting around the world. These standards are already officially accepted in many countries, and are used by a growing number of major global corporations. The European Commission has proposed that by 2005, all EU companies listed on a regulated marke
44、t should be required to prepare consolidated accounts in accordance with 1AS. Furthermore, other international organizations such as the Basle Committee, the G7, the World Bank, the World Trade Organization, and the International Monetary Fund have expressed support for international accounting harm
45、onization, and for the work of the IASB. 15 The title of the passage may be_. （ A） International Accounting Standard （ B） International Accounting （ C） International Accounting Harmonization （ D） International Accounting Standard Committee 16 According to the writer of the article, the two words “ha
46、rmonization“ and “standardization“_. （ A） often refer to the same thing （ B） are rather different in that they originated from different sources （ C） always mean the same thing （ D） occasionally refer to the same thing 17 We can infer from the article that_. （ A） the EU member nations will join the
47、IASB before 2005 （ B） not all nations are ready to adopt the IAS （ C） harmonization is as important as standardization （ D） the financial reporting of developing countries was harmonized 18 The writer of the article feels that_. （ A） MNEs long for harmonization （ B） IASB is a very good organization
48、（ C） IASB is backed by some important organizations （ D） International standardization is of great benefit to international organizations 19 From the article we can see that_. （ A） people started to harmonize the accounting practice more than thirty years ago （ B） accounting firms adopt ISA because
49、it is quite effective （ C） international companies invest some fund in harmonization and standardization （ D） ISAB used to make some useful standards for international businesses 20 Based on the article, we can draw a conclusion that_. （ A） international accounting practice need common standards （ B） international companies all adopt the standards （ C） there are more advantages of standardization than disadvantages （ D） there were 41 international accounting standards in 1973 四、 PART FOUR 20 Read the article below about t
