1、BEC商务英语（高级）阅读模拟试卷 43及答案与解析 一、 PART ONE 0 Look at the statements below and at the five extracts from an article about Swindling in International Trade. Which article (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
2、will need to use some of these letters more than once. A According to the statistics of the Organization of Trade and Development of the United Nations, there are several swindling acts each month and swindling causes a loss of up to billions of US dollars annually. In 1959,the swindle of Coffee in
3、Costa Rica paralyzed the countrys economy for a certain period of time. At the urgent request of the international business community, the Organization of Trade and Development of the United Nations held two special meetings in 1984 and 1985 in Geneva to deal with the problem, but no agreement were
4、reached. B Generally speaking, there is little opportunity for the swindlers to take advantage in the trading of complete sets of equipment or transfer of technology, while commodity transactions are most vulnerable to swindling. As long as such commodities as steel, cement, fertilizer and chemicals
5、 are identical in specification, model, pattern, or chemical composition, as long as the price is favorable and delivery is prompt, the buyer seldom sends any mission abroad to inspect the goods. Swindlers often take advantage of these factors and resell the goods to make profits. C Swindlers can al
6、so, by taking advantage of natural calamities such as storm and submerged reefs, forge and reported sea accidents. Then, they remove and resell the goods for huge profits. Since the cargo is not received, the buyer claims against insurance company. Therefore, the final victimized is the insurance co
7、mpany. Generally speaking, the carrier, captain and seaman collaborate with one another to commit this kind of economic crime. Afterwards, they sell the ship and the goods and abscond. If goods are carried on the ship, the insurance is one of the victims in this case. D The criminals sometimes swind
8、le money from the buyer by forging commercial documents. Upon presentation of the bill of lading, the buyer cannot get the goods after he has paid according to the contract. The seller can sometimes lose money in a contract that stipulates payment after the arrival of goods or by bank collection. In
9、 most cases, the criminals first win the sellers trust by doing some successful trade transactions with him. Then he manages to acquire a large deal by signing a contract that stipulates payment after the arrival of the goods or by bank collection. As soon as he receives the goods, the buyer sells t
10、he goods and absconds with the money. E In order to prevent international swindling, we suggest the following measures. Firstly, we should promote education and maintain sharp vigilance in international trade transactions. Secondly, we should carefully investigate the credit status before the conclu
11、sion of a contract. Thirdly, we should draft every clause of the contract properly since the contract is the only legal document for the execution of transaction and the settlement of the dispute. Lastly, we should supervise the loading of the goods and keep a close watch on the movements of the car
12、rying vessel. 1 The seller can also lose money in receiving payment by bank collection. 2 Ship charters, captains and seamen sometimes conspire to swindle the ship-owner by making up a lost ship. 3 Inspection of the goods is rarely done by the buyer outside of the country. 4 Swindling is more likely
13、 to happen in commodity transactions than in transfer of technology. 5 The buyer would find that the bill of lading, certificate of quantity and quality, packing list and invoice are all forged. 6 Insurance company is always responsible for the loss in a sea swindling. 7 We should keep alert in inte
14、rnational trade transactions. 8 There are no formal agreement about swindling in the world. 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 letter (A H) on your Answer Sheet. Do not use any letter mor
15、e than once. Accounting is the process of systematically collecting, analyzing, and reporting financial information. H . A private accountant is employed by a specific organization to operate its accounting system and to interpret accounting information. A public accountant performs these functions
16、for various individuals, or firms, on a professional-fee basis. (9) . The accounting process is based on the accounting equation: Assets=liabilities+ owners equity. (10) . There are five steps in the accounting process: 1)Source documents are analyzed to determine which accounts they affect. 2)Each
17、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 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 f
18、rom the trial balance. (11) . A new accounting cycle is then begun for the next accounting period. The balance sheet, or statement of financial 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
19、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 of 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
20、 the balance sheet. For a corporation, the value of common stock, preferred stock, and retained earnings is reported in the owners equity section. An income statement is a summary of a firms financial operations during a specified accounting period. (14) . Operating expenses are then deducted to com
21、pute net income from operations. Finally, non-operating expenses and income taxes are deducted to obtain the firms net income after taxes. The information contained in these two financial statements becomes more meaningful when it is compared with corresponding information for previous years, for co
22、mpetitors, and for the industry in which the firm operates. A On the income statement, the companys gloss profit on sales is computed by subtracting 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
23、the area of accounts receivable and inventory, and its long-term debt financing. C Similarly, current liabilities are those that are to be repaid 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 balanc
24、e shown by the equation is maintained. E This statement must demonstrate that the equation is in balance. F Accounting information is used primarily by management, but it is also demanded by creditors, suppliers, stockholders, and government agencies. G Once statements are prepared, the books are cl
25、osed. H Bookkeeping is essentially record-keeping which is part of the overall accounting process. 三、 PART THREE 14 Read the following extract from an article about leadership in companies management, and the questions followed. For each question 15 20, mark one letter (A, B, C, or D) on your Answer
26、 Sheet for the answer you choose. It has been said that management is a science and that leadership is an art. Management is comprised of concrete, measurable skills: planning, organizing, directing, and controlling. Thumb through any management textbook and youll see specific models, formulas, proc
27、edures, or techniques for monitoring and controlling performance output. Controlling productivity through adherence to standards is the stock-in-trade of the effective manager. Its not always an easy task, and talented managers should be given the credit they deserve in helping their organizations s
28、ucceed. No organization can survive for very long, let alone earn any sort of substantial profits, without sound management. But management alone is not enough in todays marketplace. It is the right balance, a combination of efficient management and leadership that every organization is seeking. Jus
29、t what is the new model of leadership for the 21st century? It revolves around five abstract qualities. Managers may possess some or all of these abilities to one degree or another, but these skills are distinct from the particular qualities that define management. To better understand how leadershi
30、p and management differ, lefts review the five leadership competencies. Self-mastery is the foundation upon which a leaders credibility is built and from which a leaders image will evolve. Self-mastery involves awareness, acknowledgment, and acceptance. Its about discovering the qualities that make
31、you special and unique. Its about your own talents and abilities-your personal areas of excellence. Effective leaders create opportunities to showcase their natural abilities. They uncover their potential talents by continually st. retching themselves and pushing themselves to their limits. At the s
32、ame time, however, the successful leader acknowledges his or her limitations. To achieve true self-mastery you must accept yourself, including your faults, totally and unconditionally. Vision is in many ways the heart and soul of leadership. While the manager must deal with issues and produce result
33、s on a day-to-day basis, a leader must focus on both the present and the future. The managers concern is today; the leader has a vision for tomorrow. But simply having a vision is not enough; you must make others believe in it, too. Put your plans for the future before the eyes and ears of the peopl
34、e around you. When other people begin to buy into your vision and make it their own, good things start to happen and happen quickly. Leaders turn their vision into reality by constantly letting others know whats in it for them. “Personal power“ is the ability to influence and persuade others. It is
35、not to be confused with “position power“. Position power is embedded in hierarchical, organizational structure. Personal power is earned. You do not necessarily need to have direct authority over others to display personal power. In fact, in the most successful companies, leadership exists at all le
36、vels. Develop personal power by being dependable, following through on commitments, and demonstrating concern for the welfare of others. People will recognize your personal Fewer and look to you for direction. Empowerment completes the set of leadership skills. Although it has become a buzz word in
37、the 90s, leaders have been aware of the concept of empowerment throughout the ages. Empewerment is the process by which a leader enables other individuals to successfully complete a certain job or task. It is a technique that allows you to delegate responsibility for tasks throughout your organizati
38、on, even at the lowest levels. As a leader, it is in your interest to nurture and develop individuals who will one day take your place, so make empowerment a top priority. Empowermont involves three critical ingredients: skills, confidence, and authority. Evaluate your followers skills and provide t
39、raining to improve or enhance their abilities. Instill confidence in others and raise their self-esteem by maintaining face-to-face contact and offering praise for a job well done. Furthermore, bestow authority onto other people, giving them the right to exercise their best personal judgment. True l
40、eaders are always willing to give credit to others and accept responsibility for failure, while simultaneously supporting, encouraging, and empowering their followers. If you do so, you will develop an unshakable trust bond with others in your organization, establishing your own credibility while en
41、suring results. No one can deny the importance of good management in a successful organization. But good management alone is no longer enough. Recognizing the difference between management and leadership, and striking the correct balance between the two, will provide substantial dividends in the lon
42、g run. Management will get you through today; leadership will ensure a better tomorrow. 15 The passage is mainly about _. （ A） management skills （ B） leadership principles （ C） the qualities that define management （ D） the distinction between management and leadership 16 What is the most significant
43、 factor of leadership according to the passage? （ A） Personal Power. （ B） Self-mastery. （ C） Vision. （ D） Empowerment. 17 In the first paragraph, “stock-in-trade“ means _. （ A） quality （ B） usual tactics （ C） credibility （ D） responsibility 18 According to the four leadership competencies, which of
44、the following is not the skill of a leader? （ A） Dealing with daily issues and producing results. （ B） Recognizing the talents of others and giving them the knowledge and the tools they need to succeed. （ C） Nurturing and developing successors. （ D） Making macro-plans and ensuring results. 19 In the
45、 sixth paragraph, when talking about empowerment, the writer means that _. （ A） it is the most significant element in a hierarchical organization. （ B） confidence in oneself contributes a lot to ones business experience. （ C） leaders should encourage competent subordinates to enhance their confidenc
46、e and power. （ D） a good leader is good at controlling so as to establish his credit in the organization. 20 From this passage, we learn that _. （ A） leadership is more important than management （ B） a good manager must have leadership competencies （ C） leading and managing involve distinctly differ
47、ent sets of skills （ D） people with exceptional leadership qualities are usually undeveloped 四、 PART FOUR 20 Read the article below about negotiations. 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
48、. When you are negotiating with someone, listen for the message that he or she might be sending to you. For example, the word “difficult“ does not (21) the same as impossible. Imagine you are staying in a hotel, and you want to change your room. The managers answer, “That would be difficult, Sir“, d
49、oes not mean that he is saying “no“. It just means that he wants to know (22) you are prepared to offer him in return for the change of room. If you (23) you will cause him a lot of trouble if he does not change your room, he might (24) it would be better for him to do as you ask. If you are buying a new car, and want to pay less than the price being asked, then the salesmans (25) , “I m sorry, but we never negotiate on the price“ means that they do negotiate on other things, like the (26) time or the “extras“ that
