1、BEC商务英语（高级）阅读模拟试卷 59及答案与解析 一、 PART ONE 0 A To maintain a statistical measure of the quantity of goods shipped abroad and to provide a means of determining whether regulations are being met, most countries require shipments abroad to be accompanied by an export declaration. Usually such a declaration
2、, presented at the port of exit, includes the names and addresses of the principals involved, the destination of the goods, a full description of the goods, and their declared value. When manufacturers are exporting from the United States, Customs and the Department of Commerce require an export dec
3、laration for all shipments. If specific licenses are required to ship a particular commodity, the export license must be presented with the export declaration for proper certification. It thus serves as the principal means of control for regulatory agencies of the U. S. government. B In exporting, t
4、he bill that the exporter or consignor sends to the importer or consignee is called a commercial invoice. This invoice lists full particulars of the shipment. The marks, the number of packages, an accurate packing list, and a full description of the merchandise should appear on the commercial invoic
5、e. It should state the name of the ship (if ocean transportation is used), the name and address of the consignee, the contract number, the code word for the contract if one is used, the price per unit of the merchandise, and the total price of the shipment. The commercial invoice should also show th
6、e nature of the price quotation, whether the merchandise is sold FOB factory, FAS vessel, or CIF port of destination. C Another essential shipping document for shipments to some countries is the consular invoice. This is a document obtained by the exporter in his or her country from the governmental
7、 representative of the importers country. It was originally designed to help ensure that fair market values would be listed on the invoices prepared by the exporter. Thus the exporter must prepare and have certified before the foreign consul or representative a document containing all essential deta
8、ils of the sale. After certification the document is forwarded to the buyer for presentation to customs with the customs declaration, ostensibly for use in determining the amount of tariff to be levied. In recent years, a number of countries including the United States and the Philippines, have elim
9、inated the requirement for the consular invoice. But where they are still required, they must be provided. D The packing list is sometimes displayed on the commercial invoice, or it may be a separate document, depending on the number of packages and the complexity of the list. It should contain, ite
10、m by item, the contents of cases or containers in a shipment. The items should be listed separately with their weight and description set forth so as to make a complete check of the contents of each package possible upon arrival at the port of destination or the customs office. This information is a
11、lso useful for the consignee. Any variation in description from the commercial invoice or consular invoice usually subjects the consignee to large fines, which are then passed on to the exporter. E These contain a wide variety of special inspection certificates issued by various authorities and may
12、be required by the importer to meet his or her own or government requirements. These documents certify as to purity and absence of disease, and are issued to cover food products, plants, seeds, and live animals. Frequently, they must be legalized by the consular representative of the importing count
13、ry. Food products are those for which sanitary certificates are most often required. Special certificates are also issued for certain types of merchandise, to certify a required composition or the existence of specific ingredients. Some types of steel, for example, are sold on analysis. Certain chem
14、ical mixtures must be analyzed and certified with respect to the presence of desired constituents 1 This invoice lists full particulars of the shipment. 2 It should contain, item by item, the contents of cases or containers in a shipment. 3 At best, it is evidence of the intentions of the parties an
15、d is a notification to the consignee of all the facts and the amount to be paid. 4 If specific licenses are required to ship a particular commodity, the export license must be presented with the export declaration, for proper certification. 5 This is a document obtained by the exporter in his or her
16、 country from the governmental representative of the importers country. 6 Food products are those for which sanitary certificates are most often required. 7 Any variation in description from the commercial invoice or consular invoice usually subjects the consignee to large fines, which are then pass
17、ed on to the exporter. 8 It was originally designed to help ensure that fair market values would be listed on the invoices prepared by the exporter. 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 let
18、ter (A-H) on your Answer Sheet.Do not use any letter more than once.There is an example at the beginning, (0). Accounting Accounting is the process of systematically collecting, analyzing, and reporting financial information. (0) H .A private accountant is hired by a specific organization to operate
19、 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 = liabilities + owners equity. (10) . There are five s
20、teps 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 period, a trial balance is prepared to
21、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 position, is a summary of a firms assets
22、, 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 of the rights or advantages they confer).
23、(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 section. An income statement is a summary of a
24、 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 information contained in these two financ
25、ial 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 subtracting the cost of goods sold from net sale
26、s.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 repaid in one year or less, and long-term liabil
27、ities 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 primarily by management, but it is also demanded by
28、 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 about CTO (Chief Technology Officer) and the ques
29、tions. For each question (15-20), mark one letter (A, B, C or D) on your Answer Sheet. Of the many things a CTO (Chief Technology Officer) must do to be successful, the one that can never be neglected is simple: maintaining focus on helping your company produce revenue and profits. On a purely super
30、ficial level, this sounds like the job of the CEO or vice president of sales, but successful CTOs know that being closely involved in the revenue game is the key ingredient to the growth of your company and your career. For some technology staff aspiring to the CTO position, there is a sense that ge
31、tting too close to the money sullies the purity of the greater technology mission of building elegant products and systems. This may be true in an academic environment, but in the corporate world, those elegant products and systems need to help produce a profit. The CTO works at the strategic inters
32、ection of technology and business, and the unique talents of the CTO mean that he or she can leverage technology for the good of the business like no one else on the executive team. To drive revenue in a company, the CTO must work as a partner with the CEO and vice president of sales. Quite often, t
33、he tech leaders in an organization sit back and wait for executive managers to tell them what to do and then deliver requirements. A successful CTO realizes that the process of working through ideas for new products and services demands his or her participation from idea origination to final impleme
34、ntation. While working as a partner with key executives at a company, the CTO should also keep in close contact with the sales staff members who are out talking to customers on a regular basis. Asking three simple questions of sales staff on a regular basis helps keep the CTO in the loop on the real
35、ities of external market conditions; 1) What are our customers asking for today? 2) What are customers looking for in the next 90 days? And 3) How do customers envision their needs developing in the next year to 18 months? These answers help the CTO with budgeting, strategic planning, and product de
36、velopment, and most importantly, helping to drive revenue and profitability over the short and long term. Finally, as an externally facing executive, the CTO must always have time for existing and potential customers. This means accompanying your sales staff on sales calls and understanding the chal
37、lenges that your customers face. The CTO can then use the feedback to help the company serve customers more effectively and drive revenue. Thats what its all about. 15 According to the author, a successful CTO （ A） is like a CEO or vice president of sales. （ B） can convert technology into the good o
38、f the business. （ C） realizes that he or she should take part in the developing of new products and services. （ D） should keep in close contact with existing and potential customers. 16 In the second paragraph, the word “aspiring“ means （ A） inspiring. （ B） desiring. （ C） resigning. （ D） criticising
39、. 17 From the context, the word “leverage“ (Line 6, Para 2) most probably means （ A） change. （ B） adjust. （ C） convert. （ D） use. 18 Why should a CTO often ask three simple questions of sales staff? （ A） He/She wants to keep in touch with the sales staff. （ B） He/She wants to learn from the sales st
40、aff. （ C） He/She wants to know what their customers are asking for. （ D） He/She wants to learn about external market conditions from the sales staff. 19 According to the passage, which of the following statements is correct? （ A） Some technology staff may think the position is closer to the money wh
41、en they want to become CTO. （ B） The technology staff in an academic environment can never be close to the money. （ C） A CTO is better than anyone else on the executive team. （ D） A CTO must answer the telephone from the customers. 20 What is the passage mainly about ? （ A） The relationship between
42、a CTO and CEO or vice president of sales, （ B） The main tasks of the CTO. （ C） How to become a successful CTO. （ D） Secrets of CTOs. 四、 PART FOUR 20 Read the article below about levels of management.Choose the correct word to fill each gap from A, B, C or D.For each question (21-30), mark one letter
43、 (A, B, C or D) on your Answer Sheet.There is an example at the beginning, (0). The three basic levels of management are top, middle, and first-line (0) . The fairly small number of executives who guide the fortunes of most companies are (21) managers. Common titles for top managers include Presiden
44、t, Vice President, Treasurer, Chief (22) Officer (CEO), and Chief Financial Officer (CFO). Top managers are responsible to the board of directors and stockholders of the firm for its overall (23) and effectiveness. They set general policies, formulate strategies, oversee all significant decisions, a
45、nd represent the company in its (24) other businesses and government. Although they are below the ranks of the top executives, middle managers (25) positions of considerable autonomy and importance. Titles such as Plant Manager, Operations Manager, and Division Manager are typical of middle-manageme
46、nt slots. (26) , middle managers are responsible for implementing the strategies, policies, and decisions made by top managers. For example, if top management decides to bring (27) a new product in 12 months or to cut costs by 5 percent, middle management will have to decide to increase the pace of
47、new product development or to reduce the plants work force. With companies increasingly seeking ways to cut (28) , however, the job of middle manager has lately become an unsteady one in many large companies. At the bottom of the management hierarchy are first-line managers, who supervise the work o
48、f employees. First-line managers hold (29) such as Supervisor, Office Manager, and Foreman. First-line managers tend to spend most of their time working with and supervising the employees who (30) to them. Some have entered the firm without a college degree or have been promoted from within the comp
49、any.（ A） top （ B） down （ C） utmost （ D） supervisor （ A） Financial （ B） Executive （ C） Management （ D） President （ A） performance （ B） rehearsal （ C） show （ D） distribution （ A） operating （ B） functioning （ C） dealing with （ D） carrying out （ A） replace （ B） construct （ C） consist （ D） occupy （ A） Furthermore （ B） In general （ C） In addition （ D） Once （ A） down （ B） on （ C） out （ D） up （ A） office （ B） application （ C） sales （ D） costs （ A） titles （ B） names （ C） plants （ D） workshops （ A） report （ B） work （ C） produce （ D） address 五、 PART FIVE 30 Read the text below about Coca
