BEC商务英语（高级）阅读模拟试卷95

BEC商务英语（高级）阅读模拟试卷95

一、概括文意配伍(本题共8题，每题1.0分，共8

分。)

Looka(thestatementsbelowandatthefiveextractsfromanarticleaboutbroadening

corporateresponsibility.Whicharticle(A,B,C,DorE)doeseachstatement1—8refer

to?Foreachstatement1—8,markoneletter(A,B,C,DorE)onyourAnswerSheet.You

willneedtousesomeoftheselettersmorethanonce.Thereisanexampleatthe

beginning,(0).

Example：

0Marketsmaypenalizeresponsiblefirmswithoutrightpublicpolicies.

ABCD

AExecutivesarecomingtounderstandthattheycan'tmeettheircorporateresponsibility

simplybymaximizingshareholdervalue.LastyearPricewaterhouseCooperssurveyed

1161chiefexecutiveofficersofcompaniesfrom33countries.Some68percentofthose

polledsaidthatglobalcorporateresponsibilitywasvitaltoprofitability.Meanwhile

citizensaroundtheworldhavebecomemorevocalindemandingthatglobalbusiness

beheldaccountableforconductthatcouldunderminesocial,environmentaloreconomic

progress.BAlthoughmarketshaveencouragedmorefirmstoactinaresponsiblemanner

intheglobaleconomy,marketforceshavenotbeensufficienttoensureresponsible

behaviorallofthetime.Moreover,theresponsiblefirmsthatworkhardertoensurethat

workersortheenvironmentaretreatedwellastheymakegoodsandservicescouldhave

highercosts,whichmayallowothercompetitorstogainmarketshare.Therightmixof

publicpoliciescanensurellialresponsibleHnnsarcnolpenalized.CWashingtonD.Cis

drowninginpaper.Congresshasvotedonproposalstopromotecorporateresponsibility.

Meanwhile,thePresident,executivesandactivistsareallscurryingaboutinsearchof

additionalproposalstomakeexecutivesmoreaccountablefortheircompanies'financial

reports.Given(hatcapitalismtodayisglobalaswellaslocal,theU.Smustworkwithits

alliestowriteinternationalcorporategovernancenorms.Butweneedtousethis

opportunitytothinkmorebroadlyabouthowtoreassureglobaleconomicconfidence

longterm.Allofthereformefforts(odatefocusonanarrowdefinitionofcorporate

responsibility.PresidentBushacknowledgedinhisJuly9thspeech,"Thereisno

capitalismwithoutconscience."Thatiswhytheultimatereformwouldencourage

corporationstoalsoactresponsibilitytowardstheirworkersandtheenvironment.DThe

codes,includingonespromotedbytheDepartmentofState——theVoluntaryPrinciplesfor

SecurityandHumanRightsandtheOECDGuidelines,arcdesignedtohelpbusiness

protecthumanrightsinnationswithpoorhumanrightsrecords.Corporatesocial

responsibilitypoliciescanalsoincludeEPAregulationsthatrequirecorporationsto

reportontheirglobalenvironmentalliabilities.Afteraikthecostsofcleaningupcanbea

majordrainoncorporateprofits.Butthesepoliciesarcnotwellcoordinatedorknownas

CSRpolicies.Weresomeonetocompileanoverview,wemightgainagreater

understandingofhowsuchpoliciescanbemademoreeffective.Buttherearesome

policiesincludingtaxpoliciesthatencouragefirmstoshiftproductionortheir

headquarterstonationswithweakerfiscalorregulatorysystems.Otherpoliciesthatmay

undermineglobalcorporateresponsibilityincludecorporatewelfareandagricultural

protectionism.ETheFrenchgovernmentrecentlyoverhauledFrenchcorporatelawand

mandatedthedisclosureofcompanies'socialandenvironmentalaswellasprofit

performance.Thisisagoodidea.TheBritishrequirepensionfundstoreportonthe

social,environmental,aswellasprofitperformanceoftheirinvestments.TheCanadian

governmentisalsoexaminingawiderangeofpublicpoliciestopromoteCSR.Perhaps

themostinterestingdevelopmentwasthatin2001,withfundingfromtheAtkinson

Foundation,fiveprivatecitizensorganizedacommissionondemocracyand

accountability.Theirfinalreportissued25specificpolicyrecommendationson

promotingglobalanddomesticCSR.

1、Manynationsaredevelopingaconsensusthatpublicpoliciescanandshouldpromote

domesticandglobalCSR.

标准答案：E

知识点解析：暂无解析

2、Stakeholderscan'tsimplyrelyonmarketforcestoensureglobalcorporatesocial

responsibility.

标准答案：B

知识点解析：暂无解析

3、Maximizingshareholdervaluealoneisnotagoodenoughlong-termstrategy.

标准答案：A

知识点解析：暂无解析

4、TheUnitedStateshasawiderangeofpoliciesthatareexplicitlydesignedtopromote

globalcorporateresponsibility.

标准答案：D

知识点解析：暂无解析

5、President,executivesandactivistshopethatnewreportingrequirementsandauditing

ruleswillreassureglobalinvestors.

标准答案：C

知识点解析：暂无解析

6、Thefundamentalreformshouldpromotecorporations(oanswerfortheirworkersand

theenvironment.

标准答案：C

知识点解析：暂无解析

7、TheU.Shasawiderangeofpublicpoliciesthatundermineglobalcorporatesocial

responsibility.

标准答案：D

知识点解析：暂无解析

8、Theeffortsofmakingproposalspromotecorporateresponsibilityarelaudable,but

theywillproveinsufficient.

标准分寮.r

知识?解析：暂无解析

二、段落完型(本题共6题，每题7.0分，共6分。)

ReadthistexttakenfromanarticleaboutAccounting.Choosethebestsentencetofill

eachofthegaps.Foreachgap9—14,markoneletter(A—H)onyourAnswerSheet.Do

notuseanylettermorethanonce.Thereisanexampleatthebeginning,(0).Accounting

istheprocessofsystematicallycollecting,analyzing,andreportingfinancial

information.(0)H.Aprivateaccountantisemployedbyaspecificorganizationto

operateitsaccountingsystemandtointerpretaccountinginformation.Apublic

accountantperformsthesefunctionsforvariousindividuals,orfirms,onaprofessional-

feebasis.(9)Theaccountingprocessisbasedontheaccountingequation:Assets=

liabilities+owners'equity.(lO).Therearefivestepsintheaccountingprocess:

1)Sourcedocumentsareanalyzedtodeterminewhichaccountstheyaffect.2)Each

transactionisrecordedinajournal.3)Eachjournalentryispostedintheappropriate

generalledgeraccounts.4)Attheendofeachaccountingperiod,atrialbalanceis

preparedtomakesurethattheaccountingequationisinbalanceat(heendoftheperiod.

5)FinancialStatementsarepreparedfromthetrialbalance.。1).Anewaccounting

cycleisthenbegunforthenextaccountingperiod.Thebalancesheet,orstatementof

financialposition,isasummaryofafirm'sassets,liabilities,andowners'equityaccounts

ataparticulartime.(12).Onthebalancesheet,assetsarecategorizedas

currcnt(convertibletocashinayearorless),fixcd(tobeusedorheldformorethanone

year),orintangiblc(valuablcsolelybecauseoftherightsoradvantagesthey

confer).。3).Forasoleproprietorshiporpartnership,owner'sequityisreported

hytheowner'snameinthelastsectionofthebalancesheet.Foracorporation,thevalue

ofcommonstock,preferredsiock,andretainedearningsisreportedintheowners'equity

section.Anincomestatementisasummaryofafirm'sfinancialoperationsduringa

specifiedaccountingperiod.(l4).Operatingexpensesarethendeductedto

computenetincomefromoperations.Finally,non-operalingexpensesandincometaxes

aredeductedtoobtain(hefirm'snetincomeaftertaxes.Theinformationcontainedin

thesetwofinancialstatementsbecomesmoremeaningfulwhenitiscomparedwith

correspondinginformationforpreviousyears,forcompetitors,andfortheindustryin

whichthefirmoperates.

Example：0ABCDEFGH

CZJCZDCZJCZ3C3CZ3C=J■人c-

AOnthueincome

statement,thecompany'sglossprofitonsalesiscomputedbysubtracting(hecostof

goodssoldfromnetsales.BTheseratiosprovideapictureofthefirm'sprofilabilily,its

short-teimfinancialposition,itsactivityintheareaofaccountsreceivableandinventory,

anditslong-termdebtfinancing.CSimilarly,currentliabilitiesarethosethataretobe

repaidinoneyearorless,andlong-termliabilitiesaredebtsthatwillnotberepaidforat

leastoneyear.DDouble-entiybookkeepingensuresthatthebalanceshownbythe

equationismaintained.EThisstatementmustdemonstratethattheequationisin

balance.FAccountinginformationisusedprimarilybymanagement,butitisalso

demandedbycreditors,suppliers,stockholders,andgovernmentagencies.GOnce

statementsarcprepared,thebooksarcclosed.HBookkeepingisessentiallyrecord­

keepingwhichispartoftheoverallaccountingprocess.

9、

标准答案：F

知识点解析：暂无解析

10、

标准答案：D

知识点解析：暂无解析

11、

标准答案：G

知识点解析：暂无解析

12、

标准答案：E

知识点解析：暂无解析

13、

标准答案：C

知识点解析：暂无解析

14、

标准答案：A

知识点解析：暂无解析

三、常规阅读理解(本题共6题，每题7.0分，共6

分。)

Readthefollowingextractfromanarticleaboutmonopolisticcompetition,andthe

questionsfollowed.Foreachquestion15—20,markoneletter(A,B,C,orD)onyour

AnswerSheetfortheansweryouchoose.Is(heoutcomeinamonopolistically

competitivemarketdesirablefromthestandpointofsocietyasawhole?Can

policymakersimproveonthemarketoutcome?Therearcnosimpleanswerstothese

questions.Onesourceofinefficiencyisthemarkupofpriceovermarginalcost.Because

ofthemarkup,someconsumerswhovaluethegoodatmorethanthemarginalcostof

production(butlessthantheprice)willbedeterredfrombuyingit.Thus,a

monopolisticallycompetitivemarkethasthenormaldeadweightlossofmonopoly

pricing.Althoughthisoutcomeisclearlyundesirablecomparedtothefirst-bestoutcome

ofpriceequaltomarginalcost,thereisnoeasywayforpolicymakerstofix(heproblem.

Toenforcemarginal-costpricing,policymakerswouldneedtoregulateallfirms(hat

producedifferentiatedproducts.Becausesuchproductsaresocommonintheeconomy,

theadministrativeburdenofsuchregulationwouldbeoverwhelming.Moreover,the

regulatingmonopolisticcompetitorswouldentailalltheproblemsofregulatingnatural

monopolies.Inparticular,becausemonopolisticcompetitorsaremakingzeroprofits

already,requiringthemtolov/ertheirpricestoequalmarginalcostwouldcausethemto

makelosses.Tokeepthesefirmsinbusiness,thegovernmentwouldneedtohelpthem

covertheselosses.Ratherthanraisingtaxestopayforthesesubsidies,policymakersmay

decideitisbettertolivewiththeinefficiencyofmonopolisticpricing.Anotherwayin

whichmonopolisticcompetitionmaybesociallyinefficientisthatthenumberoffirmsin

themarketmaynotbethe"ideal"one.Thatis,theremaybetoomuchortoolittleentry.

Onewaytothinkaboutthisproblemisintermsoftheexternalitiesassociatedwithentry.

Wheneveranewfirmconsidersenteringthemarketwithanewproduct,itconsidersonly

theprofititwouldmake.Yetitsentrywouldalsohavetwoexternaleffects:a)The

product-varietyexternality:Becauseconsumersgetsomeconsumersurplusfrom(he

introductionofanewproduct,thereisapositiveexternalityassociatedwithentry;b)The

business-stealingexternality:Becauseotherfirmslosecustomersandprofitsfromthe

entryofanewcompetitor,thereisanegativeexternalityassociatedwithentry.Thusina

monopolisticallycompetitivemarket,therearebothpositiveandnegativeexternalities

associatedwiththeentryofnewfirms.Dependingonwhichexternalityislarger,a

monopolisticallycompetitivemarketcouldhaveeithertoofewortoomanyproducts.

Bothoftheseexternalitiesarecloselyrelatedtotheconditionsformonopolistic

competition.Theformerarisesbecauseanewfirmwouldofferaproductdifferentfrom

thoseoftheexistingfirms.Thelatterarisesbecausefirmspostapriceabovemarginal

costand,therefore,arealwayseagertoselladditionalunits.Conversely,because

perfectlycompetitivefirmsproduceidenticalgoodsandchargeapriceequaltomarginal

cost,neitheroftheseexternalitiesexistsunderperfectcompetition.Intheend,wecan

concludeonlythatmonopolisticallycompetitivemarketsdonothaveallthedesirable

welfarepropertiesofperfectlycompetitivemarkets.Thatis,theinvisiblehanddoesnot

ensure(hattotalsurplusismaximizedundermonopolisticcompetition.Yetbecause(he

inefficienciesaresubtle,hardtomeasure,andhardtofix,thereisnoeasywayforpublic

policytoimprovethemarketoutcome.

15、Whowillbepreventedfrombuyingthegood?

A、Someconsumerswhoalsoestimatethevalueofthegoodatmorethanthemarginal

costofproduction.

B、Someconsumerswhoestimate(hepriceofthegoodatmore(hanthemarginalcost

oftheproduction.

C、Someconsumerswhohaveahighopinionofthegoodalmorethanthemarginalcost

oftheproduction.

D、Someconsumerswhoestimatetheworthofthegoodatmorethanthemarginalcost

oftheproduction.

标准答案：B

知识点解析：暂无解析

16^Whywouldpolicymakersneedtoregulateallfirmsthatproducedifferentiated

products?

A^Becausesuchproductsaresocommonintheeconomy.

B、Becausethereisnoeasywayforpolicymakerstofixtheproblem.

C^Becausetheywanttoenforcemarginal-costpricing.

D、Becausemonopolisticcompetitorsarcmakingzeroprofits.

标准答案：C

知识点解析：暂无解析

17>,policymakersmaydecideitisbetter(olivewith(heinefficiencyof

monopolisticpricing.

A、Withoutraisingtaxestopayforthesesubsidies

B、Inordertoraisetaxestopayforthesesubsidies

C^Tokeepthesefirmsinbusiness

D、Requiringthemtolowertheirprices

标准答案：A

知识点解析：暂无解析

18、Whatdoesanewfirmthinkaboutwhenitconsidersentering(hemarketwithanew

product?

A^Twoexternaleffects.

B、Theexternalitiesassociatedwithentry.

C、Thenumberoffirmsin(hemarket.

D、Theprofititwouldmake.

标准答案：D

知识点解析：暂无解析

19>Whyisi(difficultforpublicpolicytoimprove(hemarketoutcome?

A、Becauseitisdifficulttomeasuretheinefficiencies.

B、Becauseperfectlycompetitivefirmsproduceidenticalgoods.

C、Becauseanewfirmwouldofferaproductdifferentfromthoseoftheexistingfirms.

D、Becausesurplusismaximizedundermonopolisticcompetition.

标准答案：A

知识点解析：暂无解析

20>Whatwillhappenifanewcompanyoffersaproductdifferentfromthoseofthe

existingfirm?

AsMonopolisticallycompetitivemarket.

B、Entryofmorenewfirms.

C、Theproduct-varietyexternality.

D^Thebusiness-stealingexternality.

标准答案：C

知识点解析：暂无解析

四、完形填空(单选)(本题共70题，每题分，共

70分。)

Readthearliclebelowaboutjobenrichment,akindofwaytopromotethework

efficiencyofacompany.ChoosethecorrectwordorphrasetofilleachgapfromA.B,C,

orD.Foreachquestion21—30,markoneletter(A,B,C,orD)onyourAnswerSheet.

Thereisanexampleatthebeginning,(0).JobEnrichmentWhilepayisanattemptto(0)A

zestfulemployees,jobenrichmentisanefforttomotivateviatheworkitself.Job

enrichmentisthe(21)ofchangingthejobsothattheworkwillappealto

employees'higher-levelneeds.Itsaimistomaketheworkmoremeaningful.First,job

enrichmentismerely(22)up,workingharderatwhatyouaredoing.Second,itis

notjob(23),merelyaddinganothermeaninglessjob.Somemanagersassumeihey

areenrichingsubordinates'workbyaddingtheirduties,butthedutiesmustmakethejob

moremeaningfulinordertobeenriching.Third,rotating(24)tasksdoesnothelp,

atleastnotverymuch.Fourth,jobenrichmentdoesnotmean(25)awayallthe

hardpartsandmakingthetaskmoreroutine.Thenwhatisjobenrichment?Job

enrichmentisbasedonFrederickHerzberg'stwo-factortheoryof(26).Herzberg

arguedthatbecausejobrotationandjobenlargementdonotprovideworkerswithany

additionalresponsibilityor(27)overtheirjobs,theydonotreallyenhance

employeemotivation.Jobenrichnient(28)toincreaseboththenumberoftasksa

workerdoesandthecontroltheworkerhasoverthejob.Manycompanies(29)job

enrichmenttoimprovethequalityofworklifefortheiremployees.

Thc(30)benefitsofjobenrichmentarcgreat,butitrequirescarefulplanningand

execution.

Example：

ArewardBencourageCstimulateDpromote

0ABCD

■■CZ3(=3C=l

21、

A、purpose

B、program

C>project

D、process

标准答案：D

知识点解析：暂无解析

22、

A、speeding

B、enhancing

C、promoting

D、speaking

标准答案：A

知识点解析：暂无解析

23、

A、enrichment

B、enrollment

C、enlargement

D、enactment

标准答案：C

知识点解析：暂无解析

24、

A、lexical

B、meaningless

C、leisureful

D、meaningful

标准答案：B

知识点解析：暂无解析

25、

A、cancelling

taking

C、abolishing

D、getting

标准答案：B

知识点解析：暂无解析

26、

A、aim

B、purpose

C、motion

D、motivation

标准答案：D

知识点解析：暂无解析

27、

A、command

B、dominate

C、control

D、rule

标准答案：C

知识点解析：暂无解析

28、

A、purports

B、claims

C、profess

D^represent

标准答案：A

知识点解析：暂无解析

29、

A^make

B、use

C、putforward

D^apply

标准答案：B

知识点解析：暂无解析

30、

A^potential

B、useful

C、meaningful

possible

标准答案：A

知识点解析：暂无解析

五、完形填空（填空）（本题共70题，每题分，共

70分。）

Readthearticlebelowaboutthequalityimperative.Foreachquestion31—40,writeone

wordinCAPITALLETTERSonyourAnswerSheet.Thereisanexampleatthe

beginning,（0）.

Examples：

叵］国［!!□□□□□□□

THEQUALITYIMPERATIVETheglobalenvironmentofbusinessissoimportantthat

weshowit(0)surrounding(31)otherenvironmentalinfluences.Itaffectsallof

(hem.Perhapsthenumberoneglobalenvironmentalchangeis(he

growih(32)internationalcompetitionandtheopeningoffree

trade(33)nations.(34)therecentpast,JapanesemanufacturerslikeHonda

andSonywonmuchofthemarketforautomobiles,videocassetterecorders,TVsets,and

otherproductsbyofferingglobalconsumersbetter-qualityproductsthanU.S.

manufacturers.ThiscompetitionhurtmanyU.S,industriesandmanyjobswere

(35)Today,manufacturersincountriessuchasChina,India,SouthKorea,and

Mexicocanproducehigh-qualitygoods(36)lowpricesbecausetheirworkersare

paidlessmoneythanU.S.workersandthey'velearnedqualityconcepts

(37)Japanese,German,andU.S.producers.Theconsequenceofglobal

competitionisthatnocountrydaresfall(38)othercountriesinprovidinghigh-

qualityproducts.Qualityproductiontechniqueshavebeeninplaceforover

a(39)incountriessuch(40)Japan,theUnitedStates,andGermany.

31、

标准答案：ALL

知识点解析：暂无解析

32、

标准答案：OF

知识点解析：暂无解析

33、

标准答案：AMONG

知识点解析：暂无解析

34、

标准答案：IN

知识点解析：暂无解析

35、

标准答案：LOST

知识点解析：暂无解析

36、

标准答案：AT

知识点解析：暂无解析

37、

标准答案：FROM

知识点解析：暂无解析

38、

标准答案：BEHIND

知识点解析：暂无解析

39、

标准答案：DECADE

知识点解析：暂无解析

40、

标准答案：AS

知识点解析：暂无解析

六、改错(本题共72题，每