[语言类考试复习资料大全]剑桥商务英语高级模拟67

1、书山有路勤为径，学海无涯苦作舟。祝愿天下莘莘学子：学业有成，金榜题名！语言类考试复习资料大全剑桥商务英语高级模拟67剑桥商务英语高级模拟67READINGPART ONEACity RefrigerationIn 1985, Willie Haughey and his wife started a small business providing pubs in northeast England and Scotland with refrigeration and technical services, investing about $100,000 that Willie had m

2、ade by working for a Carder air-conditioning branch in file scorching Persian Gulf states. Almost two decades latex, the two are running a major company with blue-chip clients from their base hi Glasgow. Willie, who serves as executive chairman, says that City Refrigeration Holdings Ltd., with close

3、 to 10, 500 employees, will bring in some 360 million in revenues this year. Earnings before interest and taxes will be an estimated 11 million.BNew WaveNew Wave Group is riding high these days. The Swedish clothing company sells a mix of moderately priced casual lines, workmens gear, and sportswear

4、 in 12 countries from China to Switzerland. Sales have been increasing at a 41% annual clip since 1990, and the company is on course to do the same this year. In just the first half of 2004, sales were up 20%, to 117.8 million, while profits grew by the same percentage, to 9.3 million. Theyve been q

5、uite successful at erecting new markets, says Lars Frick, a retail analyst at Kaupthing Bank in Stockholm.CFormula ServiziFormula Servizi, founded in 1975 as a nine-woman cleaning co-op, has seen its revenue grow steadily in the last several years, reaching 27.8 million at the end of 2003, while pro

6、fits grew from 855,000 in 2000 to 3.4 million last year. One of the elements behind the fast growth of Formula Servizi is its cooperative ownership structure. Out of a total of 1,291 employees ms of the end of last year 87% of them women more than haft are part-owners of the company and are invited

7、to participate in its democratic decision-making process, voting on strategy and investment decisions. This definitely helps motivate workers.DEurofinsMad cow disease. Genetically altered crops. Food additives. Who knows whats safe to eat and drink these days? Eurofins Scientific does. Based and set

8、 up in the French city of Nantes in 1988, Eurofins is one of the worlds leading bioanalysis groups, testing everything from fruit juice to pharmaceuticals. With profits of 1.6 million last year on revenues of 168.7 million, its riding a surge in demand for biotesting, as governments and industry see

9、k to reassure the public about the purity and safety of food and drugs.EArup GroupFounded in 1946 by Sir Ore Amp, a British-born engineer who studied in Germany and Denmark, the firm has gone from a small engineering design outfit to a global player with annual sales of 592.8 million. Amps 7,000 emp

10、loyees are mattered across 73 offices in 32 countries. Business has been particularly brisk in recent years because of the firms holistic approach of employing engineers, architects, and ecologists. Sales jumped 44% in the three years to March, 2003. Yet the firm, which is profitable, isnt even cons

11、idering an initial public offering. Amps top executives like living without watching-the-share-price pressure.1. The company has kept a steady high annual sale increase for 15 years.答案: B2. The companys earnings this year are likely to be more than 100 times the amount invested almost 20 years ago.答

12、案: A3. The product of the company sells well in the world at a reasonable price.答案: B4. The reason for the company to grow so successfully is that most employees own it and have the equal right to have their say.答案: C5. It is a transnational company with its business focused on innovative architectu

13、re designing.答案: E6. It started as a very small company providing cleaning service.答案: C7. The business of the company is in great demand as a result of peoples concern with health.答案: D8. Although its revenue has grown rapidly in recent years, the companys CEO doesnt mean to list it in securities m

14、arket.答案: EPART TWO 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 fun

15、ctions for various individuals, or firms, on a professional-fee basis. 1 . The accounting process is based on the accounting equation: Assets=liabilities+ owners equity. 2 . There are five steps in the accounting process: 1)Source documents are analyzed to determine which accounts they affect. 2)Eac

16、h 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

17、 from the trial balance. 3 . 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. 4 . On the balance sheet, assets are categorized as c

18、urrent (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). 5 . For a sole proprietorship or partnership, owners equity is reported by the owners name in the last section of the ba

19、lance 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. 6 . Operating expenses are then deducted to compute net i

20、ncome 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 competitors,

21、 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 the area of

22、 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 balance shown by th

23、e 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 closed.H Bookkeepi

24、ng is essentially record-keeping which is part of the overall accounting process.1.答案:F2.答案:D3.答案:G4.答案:E5.答案:C6.答案:APART THREE The variety of smaller market segments within the consumer and business market is enormous, and the firm that is good at target marketing will have a valuable edge over its

25、 competitors. But identifying the market is only part of the task. The other basic element in any total marketing program is the marketing mix. The marketing mix can be defined as the blend of product, price, promotion, and placement (or distribution) that satisfies the demands of the chosen market

26、segment. The four Ps have to fit closely together. And, as we shall see, the key to effective marketing is the ability to adjust each of the four factors in response to the demands of the target market.ProductA businesspersons first marketing decision concerns the products or services that will attr

27、act customers in the target market. The key is to determine consumers needs and wants and translate them into desirable products and services. Rising crime rates, for example, have created a target market among small businesses for a growing number of security services. Similarly, the rapid increase

28、 in the number of working women has inspired clothing manufacturers to include more high-priced ladies suits in their overall product mix: many women have discovered they need to dress for success just the way men do.Changing conditions require the continuous reevaluation of product lines. At Procte

29、r 答案:B2. P 答案:B3. In terms of product, the marketing decisions that businesspeople should make include the following except_.A.planning to substitute high-cost material with low-cost materialB.picking the products that they are going to developC.choosing a trademark for the products that they are go

30、ing to developD.designing a package for the products that they are going to develop答案:A4. As for pricing, we can infer from the passage that the best policy may be_.A.the lowest price for high-quality products will get the highest sales volumeB.to set the highest prices for the best quality products

31、 all over the worldC.to combine the lowest price for generic products with high price for high-quality productsD.based on the calculation of production cost plus sales expenses答案:C5. The lesson we can draw from the passage about promotion is _.A.marketing strategists usually emphasize direct selling

32、 and spend a lot on training and paying salespeopleB.it is very effective to promote products through advertising on televisionC.newspapers is the most effective and widely used medium among marketing strategistsD.there are many alternatives for promotion and the key factor leading to success in the

33、 market is the choice答案:D6. We can infer from the passage if businesses want to succeed in the market, _.A.the marketing directors should try their utmost to build a better mousetrapB.the businesspeople should make their ideal products first and try to develop a market for itC.the businesspeople sho

34、uld make market investigation so as to get new ideas for their new productsD.the marketing directors should follow the consumers so as to observe their behavior答案:CPART FOUR Dear Sir, I am writing 1 a strong complaint about the 2 treatment my guests, my colleague and I received when we visited your

35、restaurant last Friday evening. On hooking a table for four by telephone on Tuesday we were 3 that there would be room for us despite the fact that you had only been 4 for a few weeks and were already booked.We appreciate that there must be great 5 for restaurant meals at this time of the year in su

36、ch a popular and 6 area but we were not expecting such an ill-mannered reception on the part of your head waiter.Our Chinese friends are currently touring the Shakespeare country and were looking forward to a traditional English dinner in such a charming setting. But our hopes 7 an enjoyable evening

37、 out were instantly spoilt when your head waiter informed us that he had received no booking in our name and, so, no table was 8 for our party. My colleague and I protested at this and asked to speak to the manager, who, we were told, was unavailable. Your staff then offered us a table which we all

38、had to share with another couple and no effort was made to 9 the unpleasantness we had experienced. We also had to wait some 10 time before the menu was brought to us.I trust you will give this complaint your prompt attention as the whole embarrassing incident was a great. disappointment to our gues

39、ts and sets a bad example of our English hospitality. Yours sincerely, Paul J. Weller 1.A.madeB.makeC.makingD.to make答案:D2.A.impoliteB.inpoliteC.unpoliteD.dispolite答案:A3.A.sureB.insuredC.reassuredD.assured答案:D4.A.openedB.openingC.openD.openness答案:C5.A.demandB.commandC.recommandD.remind答案:A6.A.histor

40、icB.historicalC.historyD.historically答案:A7.A.toB.withC.towardsD.for答案:D8.A.preseverdB.conservedC.reservedD.deserved答案:C9.A.smooth awayB.smooth overC.smooth aboveD.smooth through答案:B10.A.considerableB.considerateC.consideryD.considerably答案:APART FIVE There are examples of WHAT can be done by the reta

41、iler within his store, but perhaps the biggest opportunity for cost-reduction stems 1 cooperation between manufacturer and distributor in analyzing the total costs involved in moving the product from the factory to the shoppers basket. A helpful technique in this connection is the concept of direct

42、product profit 2 is widely used in the United States. This is a technique for analyzing very precisely the costs and profits associated 3 each product line, with a view to isolating opportunities for cost reduction. For example, the in-store handling costs for particular item may be reduced 4 the ma

43、nufacturer puts it in a large case or reduces the number of layers in the case. With the growing importance of prepackaging 5 for perishable items like meat and for non-food products, it is essential that the container should facilitate quick unloading and easy display. More obvious is the case for

44、cooperation in reducing the costs of delivery and unloading； the night delivery experiment in Central London is an example of this. Many shops lack proper unloading facilities, often because the local authorities or private developers 6 built them were not aware of 7 was needed. Many retailers do no

45、t employ modern handling techniques. Some consumer goods manufacturers, 8 as Unilever, are playing a big part in streamlining the distribution system, simply because they are market-oriented companies which recognize the importance of low distribution costs. Even in Unilever, Lord Cole recalled the

46、bad old days 9 distribution was looked upon as the least important of costs. The process of distribution will gradually be made less labor-intensive; the difficulty of finding additional labor, apart 10 its cost, is the major factor behind. 1.答案:FROM2.答案:WHICH3.答案:WITH4.答案:IF5.答案:BOTH6.答案:WHO7.答案:WH

47、AT8.答案:SUCH9.答案:WHEN10.答案:FROMPART SIX INTERNET LAW 2004 SYMPOSIUM Among the fastest-growing elements in business competition are digital commerce and is using the Internet to deepen relationships with customers, 41 suppliers and distributors. But there is no much more uncertain, rapidly42 changing

48、environment other than Internet law, which is still in its infancy around43 the world. If youre a decision maker pioneering at your organizations online the44 commitment, you need to know about what you can do and what you cant do at45 the intersection where Internet technology, markets and the law

49、will meet.46 Attend Internet Law 2004 and, in three information-packed days, to receive an47 up-to-the-minute education in cyberlaw and how it applies to your efforts to give48 your organization the most competitive edge. The Internet is revolutionizing49 your company and your career. Join in fellow

50、 executives from business50 technology, government, law, public policy, higher education and journalism in51 this intensive learning environment. The Berkman Center for Internet 答案: MUCH2.答案: OTHER3.答案: AT4.答案: ABOUT5.答案: WILL6.答案: TO7.答案: CORRECT8.答案: CORRECT9.答案: IN10.答案: CORRECT11.答案: CORRECT12.答

51、案: THESEWRITINGPART ONE问题:1.答案:The following report aims to reveal the discrepancies between the records of transactions of a warehouse held by the manager and the Department of Information Systems. The two records of the transactions throughout the year will be compared to show where the difference

52、 is. According to the managers informal, but accurate records of the number of transactions, an average of about 5000 transactions were made per month during the year. In contrast, the monthly number of transactions was averaged at 4000 according to the computerized record of the Information Systems

53、 Department. The difference between the two records was consistent throughout the year. A discrepancy of around 1000 was found in almost every month. For example, in October, when the largest number of transactions was reported in both records, the managers record showed 938 more transactions than t

54、he computerized record. Similarly, in August, 1041 more transactions turned up in the manager s record. In conclusion, the managers record consistently showed substantially more transactions than the computerized record. Considering the accuracy of the former record, certain errors must have occurre

55、d when the transactions were processed via computers. PART TWO问题:1. Your company has recently experienced a drop in sales, and your Managing Director has asked you to write a short proposal about improving the advertising of your companys products or services. Write your proposal for the Managing Di

56、rector: commenting on the effectiveness of the advertising you are currently using recommending one or two changes to your advertising explaining how these changes would affect sales. 答案:Sample GIntroduction The aim of this proposal is to analyse the recent drop in sales in one of our oversea branches and then to propose feasible ways to promote the sales there. Findings It is found