1、BEC商务英语（高级）阅读模拟试卷 31及答案与解析 一、 PART ONE 0 Look at the statements below and at the five articles. Which (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 these letters more than once. A As th
2、e market economy system is being established and widely recognized in China, the production and import of autos in the country start to fluctuate according to the demand for them. Auto import is in fact a direct indicator of the countrys changing demand for these products. During the period of 1983
3、1985, the import of commercial vehicles and cars grew by three to four times every year. During the period of 1989 1990, China only imported 60,000 80,000 vehicles a year, 20% of that in 1985. In 1992 and 1993, the auto import leaped to 210,000 and 310,000 units. B The domestic vehicle makers have b
4、ecome more mature than before and ready to compete with their overseas rivals. This can also explain the dropping auto imports over the past few years. Generally speaking, imported vehicles have accounted for fewer shares on the Chinese market over the previous 20 years. The share of imported vehicl
5、es might take another rise when Chinas auto demand surges again in the coming years, it would not be possible for imported cars to dominate the local market again. Imported cars are in fact playing a less important role in China. C The vehicle population in China grew from 1.78 million units in 1980
6、 to 12.19 million in 1997 at an annual rate of 12%. The number of vehicles owned by per 1,000 citizens also increased from 1.4 units to 9.9 units. Chart 3 demonstrates the close relationship between the increase of vehicle population in the country and the growth of national economy. Generally speak
7、ing, the growth rate of vehicle population remains slightly higher than that of GDP, and the growth of passenger vehicles is always higher than that of all vehicles as a whole. D The development of the world automotive industry shows that the per capita vehicle ownership has much to do with the nati
8、onal economy situation. When the economy was first taking off in a country, very few people owned vehicles and the elasticity co-efficiency (EC) between vehicle demand and economic growth was slightly over 1. 0. Trucks and buses accounted for most of the vehicle demand. In the second phase when the
9、growth of national economy was gaining speed, peoples demand for vehicles grew up, and the EC remained unchanged or rose significantly. During the 3rd phase when per capita income increased to a certain level, more families owned cars. There will be a great rise in per capita vehicle ownership. E In
10、 view of the close relationship between development of auto market and that of national economy, two factors are vitally important for the prediction of China s vehicle population in the future. Firstly, one should give a quantitative description of this relationship by analyzing the industrial hist
11、ory in the other countries and territories. Secondly, one should make correct judgment about what phase of development Chinas current auto industry is in. 1 It is unlikely for imported cars to dominate the Chinese market because the domestic vehicle makers become more competitive. 2 The production a
12、nd imports of cars varied with the changes of demand for them. 3 The ownership of car is closely related to the national economy situation. 4 In general, the growth rate of GDP is slightly lower than that of vehicle ownership. 5 More families own cars and there will be a great rise in per capita veh
13、icle ownership in the 3rd phase when per capita income increases to a certain level. 6 There are two factors that will help us to predict China s vehicle consumption in the future. 7 Vehicle manufacturers in China become more developed and have stronger ability to compete with their foreign componen
14、ts. 8 In Chart 3, we can see the close relationship between the increase of vehicle population in the country and the growth of national economy. 二、 PART TWO 8 Read this text taken from an article about accounting. Choose the best sentence to fill each of the gaps. For each gap (9-14), mark one lett
15、er (A-H) on your Answer Sheet. Do not use any letter more than once. Accounting Accounting is the process of systematically collecting, analyzing, and reporting financial information. Bookkeeping is essentially record-keeping which is part of the overall accounting process. A private accountant is h
16、ired by a specific organization to operate its accounting system and to interpret accounting information. A public accountant performs these functions for various individuals, or firms, on a professional-fee basis. (9) . The accounting process is based on the accounting equation, assets = liabilitie
17、s+ owners equity. (10) .There are five steps in the accounting process: 1) Source documents are analyzed to determine which accounts they affect. 2) Each transaction is recorded in a journal. 3) Each journal entry is posted in the appropriate general ledger accounts. 4) At the end of each accounting
18、 period, a trial balance is prepared to make sure that the accounting equation is in balance at the end of the period. 5) Financial Statements are prepared from the trial balance. (11) . A new accounting cycle is then begun for the next accounting period. The balance sheet, or statement of financial
19、 position, is a summary of a firms assets, liabilities, and owners equity accounts at a particular time. (12) . On the balance sheet, assets are categorized as current (convertible to cash in a year or less), fixed (to be used or held for more than one year), or intangible (valuable solely because o
20、f the rights or advantages they confer). (13) . For a sole proprietorship or partnership, owners equity is reported by the owners name in the last section of the balance sheet. For a corporation, the value of common stock, preferred stock, and retained earnings is reported in the owners equity secti
21、on. An income statement is a summary of a firms financial operations during a specified accounting period. (14) . Operating expenses are then deducted to compute net income from operations. Finally, non-operating expenses and income taxes are deducted to obtain the firms net income after taxes. The
22、information contained in these two financial statements becomes more meaningful when it is compared with corresponding information for previous years, for competitors, and for the industry in which the firm operates. A On the income statement, the companys gloss profit on sales is computed by subtra
23、cting the cost of goods sold from net sales. B These ratios provide a picture of the firms profitability, its short-term financial position, its activity in the area of accounts receivable and inventory, and its long-term debt financing. C Similarly, current liabilities are those that are to be repa
24、id in one year or less, and long-term liabilities are debts that will not be repaid for at least one year. D Double-entry bookkeeping ensures that the balance shown by the equation is maintained. E This statement must demonstrate that the equation is in balance. F Accounting information is used prim
25、arily by management, but it is also demanded by creditors, suppliers, stockholders, and government agencies. G Once statements are prepared, the books are closed. H Bookkeeping is essentially record-keeping which is part of the overall accounting process. 三、 PART THREE 14 Read the following article
26、about a British businessman and the questions. For each question (15-20), mark one letter (A, B, C o r D) on your Answer Sheet. George Kamp is the kind of tough English northerner who runs things his own way. Contrary to what is normal in big corporations today, his company has no remuneration commi
27、ttee, it is short on part-time directors and it has no qualms about employing family members. Mr. Kamp is chairman and chief executive of the engineering firm William Kamp, which has been a family business since the middle of the last century. Until a week ago none of this would have made the headli
28、nes. But a rival engineering company has changed this with its 58 million hostile takeover bid, putting Kamps management style in the spotlight. Kamp is a fighter: “All my career, Ive battled. Ive had to battle with customers and suppliers and management.“ This will certainly not be his first fight.
29、 In 1980, when borrowing money was costing more than 20 per cent, his father was in favour of closing the business. George was not; he forced his father off the board of directors and saved the company. He says, “A difference of views arose. I said the company could either be run by me, or by him, b
30、ut I couldnt stay there and implement his policy. There was a board meeting and he was persuaded to withdraw.“ He says his toughest battle was not taking on his father, but forcing his 160-strong workforce to accept automation at the factory in 1982. “I was really in a difficult position then. The m
31、anagement were against me, the men were against me. The change meant they would have to work a lot harder. I got them all together, and I just said, “Weve got to make this work-its all our livelihoods at stake. “I was determined to make this business work to save the British steel foundry industry.“
32、 He won that battle, too. Rationalizations, cost-cutting, and a string of 14 acquisitions followed, and the loss-making family business became a recognized leader in the steel castings industry. Kamp makes running William Kamp sound like a military operation, and there is something in his clipped la
33、nguage which is irresistibly reminiscent of the army. His management style is unashamedly autocratic. “I have a very loyal team, and, yes, they have to work hard but they like it,“ he says. But unusually for a publicly quoted company, his loyal staff include his wife, Ellen, a lawyer who works as a
34、consultant for the company. “Im not frightened of having to justify this,“ he says. The shareholders are getting a good deal out of his wife, he reckons, as the company would probably have to pay double for the same services from any other consultant. Kamp robustly defends his own pay and the genero
35、us terms of his contract. He reckons he is worth it. “There is a 5 million key man insurance policy on me, and some of our banking arrangements are dependent on me staying with the company. So the outside world reckons Im fairly important-that isnt just my opinion.“ He describes himself as being lik
36、e the captain of a ship, and he has a firm belief in experience rather than management theory. “Youve got to learn your management skills by practical experience; otherwise you confuse delegating with passing the buck and you dont know when people are talking rubbish. I have the strength to fight of
37、f this takeover bid. For me its war. I am autocratic, because thats how you win. When you cut out all the emotion, its down to money. William Kamp is worth much more than this most inferior rival company has suggested. And I know I will be able to convince the shareholders of this.“ 15 Why is Kamps
38、company in the news? （ A） He has problems with management. （ B） Another company wants to gain control of it. （ C） He is looking for new advisers to help run it. （ D） There have been complaints about his management style. 16 When the company went through a difficult period in the early 1980s, Kamp （
39、A） considered resigning from the company. （ B） thought the company was going to go bankrupt. （ C） made his father give up his power over the company. （ D） persuaded his father to change his policies. 17 Kamp says that he introduced automation at his factory because he （ A） wanted to make the future
40、of the steel industry more secure. （ B） thought that his men were not working hard enough. （ C） needed to cut clown on the running costs of the company. （ D） believed it would encourage team spirit in his workforce. 18 How does Kamp say he feels about having his wife working for the company? （ A） Em
41、barrassed that people know about it. （ B） Certain that she is better than other consultants. （ C） Afraid that people will misunderstand her role in the company. （ D） Confident he can defend her contributions to the company. 19 With regard to his own position in the company, Kamp says （ A） people out
42、side the company think hes overpaid. （ B） if he left, the company would lose some of its bank contracts. （ C） hes the most important member of the company. （ D） the value of his work justifies an increase in his insurance policy. 20 Kamp says that his management style is characterised by （ A） being
43、able to persuade shareholders to accept his point of view. （ B） showing no sign of emotion when dealing with financial matters. （ C） proving to his rivals that he is a strong leader. （ D） giving orders and expecting others to obey them. 四、 PART FOUR 20 Read the article below about decision rights in
44、 a company. Choose the correct word or phrase 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. Decision Rights: Who Gives the Green Light? How a company decides who is authorized to make what types of decisions can have a profound (2
45、1) on its business, both in terms of everyday effectiveness and the (22) line. Consider the experience of one global conglomerate that recently shifted to its U. S. headquarters final decision (23) for the pricing of bids made by its foreign subsidiaries. The company believed that its U.S.-based (24
46、) would be more effective in making pricing decisions because they had a broader purview of the companys needs. But the time needed to (25) the relevant information to headquarters, and for executives there to absorb and react to it, reduced the companys ability to respond to bid requests on a timel
47、y (26) Alert to this change, a European (27) added a 24-hour limit to its competing bids, forcing quick decisions from clients and winning new business as a result. Such a scenario “happens all too often, “says Michael Jensen, professor emeritus at Harvard Business School and managing director of Ca
48、mbridge, Massachusetts-based Monitor Groups organizational strategy practice. “Allocating decision rights in ways that (28) organizational performance is an extraordinarily difficult and controversial management task.“ And therein lies a big problem, because how effective an organization is at makin
49、g high-quality decisions (29) with its mission and objectives, the experts note, is a prime determinant of its ability to compete in the marketplace. It is found that though the (30) to effective decision-rights distribution can be high, several best practices promise to lower them. （ A） result （ B） effect （ C） consequence （ D） conclusion （ A） end （ B） base （ C） bottom （ D） ground （ A） government （ B） office （ C） department （ D） authority （ A） executives （ B） leaders （ C） employees （ D） employers （ A） transmit （ B） transfer （ C
