1、BEC商务英语（高级）阅读模拟试卷 61及答案与解析 一、 PART ONE 0 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 syste
2、m that taxes. 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 dont need to pay income tax. Proposed flat taxes usually allow little or no exemption of earned income besides the bottom-level exem
3、ption. Advocates of a flat 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 spe
4、ctrum. B Progressive Tax 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
5、way the rate progresses 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
6、 burdensome on lower-income 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
7、, the taxpayer pays no income 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
8、and state governments encourage 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 m
9、aterial information to the 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 re
10、porting, such as under declared income, 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
11、 money, because the less 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 authorit
12、ies about the profits that 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 th
13、e tax authorities a full and true report of their income or profits. 二、 PART TWO 8 Read the text taken from a business magazine.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 more than once.There is an example a
14、t the beginning, (0). Inflation “Inflation“ is the term used to describe a rise in the general price level of goods and services. Note that individual price increase, for example, due to seasonal shortages of food, is not classified as inflation. (0) D The first is the one in which the demand for go
15、ods and services (and the money available to purchase them) exceeds the supply available. There may be a large supply of money available for one or more of several reasons; because government spending is relatively high; or because credit is easily available; or because people have relatively high d
16、isposable income (e. g. incomes after tax plus transfers, such as childrens allowances). When customers want to spend money on goods and services, but there are not enough of them to meet the demand, prices rise accordingly. (9) The second situation which causes inflation is the one in which product
17、ion costs are rising. Production costs include raw materials, energy, and wages. When workers find they cannot afford the goods and services they need owing to the fact that prices are too high, they seek wage increases; sometimes increased production costs are absorbed in increased productivity or
18、a reduction in profits so that they are not passed on in higher prices. More usually, however, they are not and, hence, prices rise. (10). These two causes of inflation are often interrelated so that the one situation leads to the other which in turn leads to a recurrence of the first situation. (11
19、) . A third cause of inflation may be government policy. A government can regulate prices by changing its tax policy. Governments can affect the level of prices by controlling or regulating them, or by reducing taxes on goods and services and, accordingly, keeping prices down. Alternately, if a gove
20、rnment does not regulate prices or if it imposes higher taxes (such as VAT), it may push prices up. Governments also occasionally attempt to control the level of wage increases and, hence, keep those production costs down. Lastly, as mentioned earlier, some people think that higher prices are often
21、due to high government spending. (12) . First, because the real value of money tends to decline, lenders of money, such as banks, are less willing to lend or are willing to do so only at higher interest rates. This makes borrowing more expensive, and thus may cause prices to rise even further, owing
22、 to the increased cost of borrowing. Second, there are many groups of people whose incomes are fixed or whose incomes tend to rise slowly and infrequently. (13) . Old age pensioners are examples of one of these groups. Third, when people see the value of money being eroded, they are less willing to
23、save. Accordingly, there is less money available for investment in the new equipment which is frequently necessary if productivity is to increase. (14). Consequently, prices continue to rise.A It is easy to get loans or buy things on credit.B This is often referred to as “costpush inflation“.C Infla
24、tion has several consequences, all of which are bad.D There are three situations which can result in inflation.E This is often referred to as “demand-pull inflation“.F In a period of inflation the living standards of these people fall and, as a result, they suffer hardship.G This chain of cause and
25、effect is called an “inflationary spiral“.H It may be more difficult, therefore, to absorb increased production costs. 三、 PART THREE 14 Read the following article about French bank and answer the questions. For each question (15-20), mark one letter (A, B, C or D) on your Answer Sheet. If you want t
26、o buy a property in France, whether it is a permanent house or a holiday apartment, it is important to open a French bank account. Although it is possible to pay on travellers cheques, Eurocheques and credit cards issued by British banks, the fees for these services can be expensive. The simplest wa
27、y to pay regular bills, such as electricity, gas, or telephone, particularly when you are not in residence, is by direct debit from your French account. To open a current account, you will need to show your passport and birth certificate and to provide your address in your native country. You will b
28、e issued with a cheque book within weeks of opening the account. In France it is illegal to be overdrawn. All accounts must be operated in credit. However, there are no bank charges. Note that cheques take longer to clear in France than in Britain, and can only be stopped if stolen or lost. The easi
29、est way to transfer money from a British bank to a French one is by bank transfer; simply provide your British bank with the name, address and number of your French bank account. The procedure takes about a week and costs between 25 and 40 for each transaction depending on your British bank. Alterna
30、tively, you can transfer money via a French bank in London. You can also send a sterling cheque (allow at least 12 days for the cheque to be cleared). Eurocheques or travellers cheques. Finally, it is a good idea to make friends with your French bank manager. His help can prove invaluable. 15 If you
31、 want to buy a property in France, you can save money by （ A） opening a French bank account. （ B） transferring money from Britain. （ C） cashing travellers cheques or Eurocheques. （ D） using credit cards issued by British banks. 16 The word “debit“ in the second paragraph means （ A） remit. （ B） withd
32、raw. （ C） deposit. （ D） loan. 17 One advantage French banks have over British banks is that （ A） you may take out more money than what is in the account. （ B） the interest rates on bank accounts are higher. （ C） cheques are dealt with more rapidly. （ D） you dont have to pay for services. 18 If you w
33、ant to open a current account in France, you will NOT need to （ A） show your passport. （ B） show your birth certificate. （ C） buy a house in France. （ D） provide your address in native country. 19 The swiftest way to send money from England to France is （ A） to forward an English cheque to your Fren
34、ch bank account. （ B） to go to a French bank in London. （ C） to use a cashiers cheque. （ D） to arrange a bank transfer. 20 The best title for this passage is （ A） How to Open a French Bank Account. （ B） The Difference between Banking in Britain and France. （ C） The Way to Transfer Money from Britain
35、 to France. （ D） A Guide to Banking in France. 四、 PART FOUR 20 Read the article below about a company.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). Miele, the German
36、 domestic appliance manufacturer, has been (0) the UK (21) thirty years. The company started (22) a small office in central London, a staff of five and a turnover (23) the first 16 months of 53, 000. Today it has a modern headquarters at Abingdon, near Oxford, employs about 200 people and has a turn
37、over of 18 million. The British company, (24) the other overseas subsidiaries, is a sales operation. Aangdon is an ideal town (25) the UK headquarters. It is very central as a distribution point and only five miles north (26) the “inland port“ of Milton. The Miele group employs 13,500 people worldwi
38、de. (27) it is still a family concern. “There is regular contact (28) headquarters in Gutersloh, Germany,“ says Herr Wedekind, chief executive of the British subsidiary. The group sells (29)products to up-market customers in shops like Harrods and advertises in publications like The Sunday Times mag
39、azine. “We sell our products to people (30) want quality, want the best, good after-sale service and trouble-free appliances,“ says Herr Wedekind.（ A） about （ B） lasted （ C） for （ D） until （ A） at （ B） with （ C） as （ D） for （ A） at （ B） within （ C） in （ D） during （ A） as （ B） compared （ C） for （ D）
40、like （ A） for （ B） to （ C） of （ D） as （ A） away （ B） of （ C） long （ D） to （ A） But （ B） And （ C） As （ D） Because of （ A） to （ B） for （ C） with （ D） their （ A） its （ B） them （ C） their （ D） the （ A） which （ B） what （ C） that （ D） who 五、 PART FIVE 30 Read the text below about business on line.For each
41、 question (31-40), write one word in CAPITAL LETTERS on your Answer Sheet.There is an example at the beginning, (0).Internet: A Cost-effective Way to Promote Business The Internet is changing the way people shop and purchase goods. It has created a new market (0) great opportunities for people runni
42、ng a small home-business and gives them a big edge over the typical retail establishment. Before, if a customer wanted to buy a stereo, for example, they had to jump into their car, go to a (31) stores to see who has the best price, deal with the traffic and wait in long lines, then make the purchas
43、e. With the Internet, (32) is done right from the comfort of the consumers home. They simply point & click. There is (33) limit to the amount of business that a web merchant can bring in from on-line sales and it can be done right from your home. You are not limited to state or national boundaries.
44、The whole world is your customer base! Compared to say a local flower shop (34) is limited to only the customers within that general area. The World Wide Web has created an avenue for individuals to set up shop and generate high profits (35) the expensive overhead costs of a brick and mortar storefr
45、ont. It has given an opportunity for small businesses to present the appearance of a large, well-established company, which puts (36) on a level playing field to compete (37) the larger companies. It is a low-maintenance low-cost form of advertising your products and services. To get and set up with
46、 your own on-line store is extremely easy and cheap. In fact, its the most cost-effective way to reach many thousands of buyers (38) the globe. Having a website is a must for (39) company doing business today to remain competitive and offer convenience to (40) customers. If you dont have a website,
47、chances are your competitors, and they will make the sale. 六、 PART SIX 40 Read the text below about television network.In most of the lines (41-52) there is one extra word. It is either grammatically incorrect or does not fit in with the sense of the text. Some lines, however, are correct.If a line
48、is correct, write CORRECT on your Answer Sheet.If there is an extra word in the line, write the extra word in CAPITAL LETTERS on your Answer Sheet.The exercise begins with two examples, (0) and (00).Television Network0 As one of the three major commercial networks, CBS was organized00 in 1928 in whi
49、ch its founder, William Paley, acquired ownership of a41 the group of radio stations. As the Columbia Broadcasting System42 expanded its operations, and soon becoming the largest radio network43 in the United States, it is precociously recognized the potential for the44 rapidly evolving television broadcasting technology. On July 13th,45 1931, it began to experimental television broadcasting in New York,46 and ten years later it began regular black and white week broadcasts47 over its WCBW TV station in the same city, in which became WCBS TV48 in November 1946. With Telev
