1、BEC商务英语（高级）阅读模拟试卷 63及答案与解析 一、 PART ONE 0 A Separate Legal Entity A unique feature of a company is that, no matter how many individuals have bought shares in it, it is treated in its dealings with the outside world as if it was a person in its own right. It is said to be a separate legal entity. Just
2、 as the law can create this separate legal person, the law also can eliminate it, but its existence can only be terminated by using the proper legal procedures. Thus, the identity of the shareholders in a large concern may be changing constantly as shares are bought and sold by different people. On
3、the other hand, a small private company may have the same shareholders from the date it is incorporated (the day it legally came into being), until the date when liquidation is completed (the cessation of the company, often known as “winding up“ or being “wound up“). A prime example of its identity
4、as a separate legal entity is that it may sue its own shareholders, or in turn be sued by them. B Limited Liability Most companies are “limited“ companies. This means that any shareholder who has paid for the share(s) which he has bought cannot be forced to pay more money into the company if, for ex
5、ample, it is making losses or has gone into liquidation. Thus, the maximum amount of money any shareholder can lose by investing in a company is the amount he has invested. Unlike in sole traders or partnerships a shareholder in a limited company cannot be forced to sell his own property to pay the
6、debts of the business. If a shareholder has not paid in full for the shares he has agreed to buy, he can be forced to pay the balance owing on the shares. Once he has paid that amount he cannot be forced to pay any further amount. Thus, his liability is limited. C Company Directors The day-to-day ma
7、nagement of a company is not carried out by the shareholders. Shareholders can normally attend, and vote at, general meetings of their company. At one of these meetings the shareholders will vote for directors, the people to whom the running of the company is entrusted. At each Annual General Meetin
8、g (AGM) the directors have to report to the shareholders. They write a directors report and this is accompanied by a set of final accounts for the year. If there is a change in the directors of a company, for example, a new director being appointed or an existing director resigning, this change must
9、 be notified to the Companies Office within fourteen days of the change. The board of directors (usually known simply as “the board“) is the term used to mean all of the directors. D The Company Secretary The company secretary must, among other things, attend all board meetings, consult with the chi
10、ef executive on the agenda and keep a record of the minutes of board meetings and general meetings of the shareholders. It is normally the company secretary who makes returns to the Companies Office including notifying the Registrar of changes in the companys board, auditors, registered office etc.
11、The company secretary is usually an individual although many companies pay firms of accountants to undertake this role. E Share Capital and Dividends A shareholder in a limited company obtains his reward for investing in the form of a share of the profits made by the company, known as a dividend. Th
12、e directors decide how much of the profits is to be retained in the company and used for expansion. Out of the remaining profits they propose the payment of a certain amount of dividend. The shareholders cannot propose a dividend for themselves higher than that already proposed by the directors. The
13、y can, however, propose that a lesser dividend should be paid, although this action is very rare. If the directors propose that no dividend should be paid, then the shareholders are powerless to alter the decision. The decision by the directors as to the amount proposed as dividends is a very comple
14、x one and such matters as the effect of taxation, the availability of bank balances to pay the dividends, the possibility of take-over bids and so on will all be taken into consideration. 1 No matter how many individuals have bought shares in it, it is treated in its dealings with the outside world
15、as if it was a person in its own right. 2 The shareholders cannot propose a dividend for themselves higher than that already proposed by the directors. 3 The identity of the shareholders in a large concern may be changing constantly as shares are bought and sold by different people. 4 It is normally
16、 the company secretary who makes returns to the Companies Office. 5 The shareholders will vote for directors, the people to whom the running of the business is entrusted. 6 Limited company means that any shareholder who has paid for the shares which he has bought cannot be forced to pay more money i
17、nto the company. 7 They write a directors report and this is accompanied by a set of final accounts for the year. 8 If a shareholder has not paid in full for the shares he has agreed to buy, he can be forced to pay the balance owing on the shares. 二、 PART TWO 8 Read this text taken from a book on ma
18、rketing management.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 at the beginning, (0). The Development of the Shoe Industry From 1900 until 1940s, approximately 400 shoe manu
19、facturers were operating in New England; by 1985, only 10 percent remained. (0) C . Murrayhill survived by producing a premium-quality product that was difficult to duplicate and that appealed to a narrow market segment willing to pay high prices for Murrayhill quality. As fashion became a more impo
20、rtant component of mens shoe purchasing behavior and casual styles became more popular, the company broadened its product line to include several fashionable and light-weight styles that retained the famous Murrayhill quality. (9). In 1985, the mens premium shoe market was considered to include bran
21、ds with a price range of $75 or higher. Murrayhill, Inc. Hohnston in some countries there are no strong professional accountancy bodies. This means any body such as IASC, which seeks to operate through the private sector, will not be effective in all countries. Besides, a worldwide enforcement agenc
22、y is also lacking there. Another problem is nationalism. Some countries are not willing to accept compromises that involve changing their accounting practices towards those of other countries. Still another difficulty is the effect of “ economic consequences“ on accounting standards. To the extent t
23、hat 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-harmonization. The International Accounting Standards Board (IASB), formerly the International Accounting Standards Committee (IASC), is
24、an independent private sector standards-setting body founded in 1973 by professional accounting organizations in nine countries and restructured in 2001. Before the restructuring, the IASC issued 41 International Accounting Standards (IAS) and a Framework for the Preparation and Presentation of Fina
25、ncial Statements. The International Accounting Standards Board has been working for the last 30 years to develop a comprehensive set of high-quality accounting standards that can be used to bring uniformity in financial reporting around the world. These standards are already officially accepted in m
26、any countries, and are used by an increasing number of major global corporations. The European Commission has proposed that by 2005, all EU companies listed on a regulated market should be required to prepare consolidated accounts in accordance with IAS. Furthermore, other international organization
27、s 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 harmonization, and for the work of the IASB. 15 The title of the passage may be （ A） International Accounting Standard. （ B） I
28、nternational Accounting. （ C） International Accounting Harmonization. （ D） International Accounting Standard Committee. 16 According to the writer of the article, the two words “harmonization“ and “standardization“ （ A） often refer to the same thing. （ B） are rather different in that they originated
29、 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 IASB before 2005. （ B） not all nations are ready to adopt the IAS. （ C） harmonization is as important as standardization
30、. （ D） the financial reporting of developing countries was harmonized. 18 The writer of the article feels that （ A） MNEs long for harmonization. （ B） IASC is a very good organization. （ C） IASC is backed by some important organizations. （ D） international standardization is of great benefit to inter
31、national 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 it is quite effective. （ C） international companies invest some fund in harmonization and standardization. （ D） ISA
32、C 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 disadva
33、ntages. （ D） there were 41 international accounting standards in 1973. 四、 PART FOUR 20 Read the article below about sales.Choose the correct word to fill each gap from A, B, CorD.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).
34、 Some people believe that you have to be a special kind of person to sell a product. Although it is clear that a (0) sales rep does need special talents and an outgoing personality, many of the skills he uses are used by most of us: we build and (21) relationships with different kinds of people, we
35、listen to and take note of what they tell us and dont just enjoy the sound of our own voices and we explain things to them and share ideas with them. A company may depend on its own sales team or on the salesmanship of its distributors, wholesalers or retailers. (22) any company needs to establish a
36、 personal relationship with its major clients (key accounts) and potential customers (prospects). It is often said “hat “people do business with people“: a company doesnt just deal impersonally (23) another company, but a person in the buying department receives personal visits from people represent
37、ing the companys suppliers on a regular basis or in the case of department stores (24) chain stores, a team of buyers may travel around visiting suppliers. Keeping sales people “on the road“ is much more expensive (25)employing them to work in the office and much of their time is spent unproductivel
38、y traveling. Telephone selling may use the time more productively (though in some countries this is illegal), but a face-to-face meeting and discussion is much more effective. Companies involved in the export trade often have a separate export sales department, (26) travel and accommodation expenses
39、 may be very high. Servicing overseas customers may consequently often be done (27) phone, telex or letter. And personal visits may be infrequent. Many companies appoint an overseas agent or distributor whose own sales force takes (28) responsibility for selling their products in another country. A
40、sales department consists of many people who are based (29) different parts of the country or the world, who dont have the day-to-day contact and opportunities for communicating with each other that office-based staff have. (30) this reason, companies hold regular sales conferences where their entir
41、e sales force can meet, receive information and ask questions about new products and receive training.（ A） keep （ B） maintain （ C） make （ D） construct （ A） And （ B） As （ C） So （ D） But （ A） with （ B） on （ C） to （ D） in （ A） and （ B） but （ C） or （ D） nor （ A） that （ B） than （ C） to （ D） with （ A） who
42、 （ B） whose （ C） whom （ D） what （ A） by （ B） in （ C） on （ D） with （ A） over （ B） on （ C） off （ D） in （ A） on （ B） in （ C） upon （ D） to （ A） To （ B） For （ C） With （ D） By 五、 PART FIVE 30 Read the text below about labor shortage.For each question (31-40), write one word in CAPITAL LETTERS on your Answ
43、er Sheet.There is an example at the beginning, (0).(0) little service productivity growth, the principal way of expanding output has been to add more bodies. Politicians love to take credit (31) an 18. 2 million increase in jobs in this decade, (32) in the service businesses firms essentially have b
44、een digging the Grand Canyon with millions of people equipped only with picks and shovels more production but achieved by the brute-force technique of adding bodies, rather (33) by improving efficiency. The opportunities (34) improve service productivity through office automation, better management,
45、 etc. are tremendous, even (35) an increase in the skills of the rank and file. The pressure to get that improvement will come from the customers, themselves facing excruciating global competition. A manufacturer can be, doing a bang-up job of raising his own productivity. Furthermore, (36) the glob
46、alization of almost everything, service industries from finance (37) airlines are now experiencing direct international competition. And the deregulation of banking, trucking, telecommunications and other service industries has freshened the bracing winds of competition, forcing companies (38) AT&T
47、and U. S. West to slash their workforces to dramatically improve productivity. A speed-up in productivity growth means that fewer additional service workers will be hired (39) non-manufacturing productivity had grown on trend in the last decade, jobs would have been creeled, and the current unemploy
48、ment rate would be 13%, and if overall productivity growth in the next ten years averages 2%, the unemployment rate will still average about 10%. So forget about labor shortages in the 1990s. Any slowdown in the labor supply will be more than compensated (40)by increased use of machinery and compute
49、rs, and by people working better and smarter. 六、 PART SIX 40 Read the text below about how to order products.In most of the lines (41-52) there is one extra word. It is either grammatically incorrect ordoes not fit in with the sense of the text. Some lines, however, are correct.If a line 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).Special Products Co. How to Order0 Our speciality is our convenient catalogue system. Instead of00
