商务英语中级考试2026年综合能力提升卷

商务英语中级考试2026年综合能力提升卷PARTONEListening(30points)SectionAShortConversations(8points)Directions:Youwillheareightshortconversations.Eachconversationwillbeplayedonce.Aftereachconversationyouwillhearonequestion.ChoosethebestanswerfromthefourchoicesmarkedA,B,CandD.1.A.Themanwillbookacheaperflight.B.Thewomansuggestspostponingthetrip.C.TheyagreetocancelthemeetinginMunich.D.Theydecidetoswitchtoavideoconference.2.A.Thesupplierunderestimatedtheshippingcost.B.Theconsignmenthasbeendelayedbycustoms.C.Thewomanisaskingfora5%bulkdiscount.D.ThemanrefusestoamendtheIncoterm.3.A.R&Dexceededthequarterlybudgetby8%.B.Marketingfailedtosubmittheforecastontime.C.Financehasfrozenallcapexrequests.D.HRwilloutsourcethenextrecruitmentcycle.4.A.Thecustomerinsistsonapenaltyclause.B.Thelegalteamobjectstotheindemnitycap.C.Bothpartieswillinitialtheamendmenttomorrow.D.Thedealwillclosewithoutfurtherrevision.5.A.Thewarehousewilladoptacross-dockingmodel.B.Theunionthreatensastrikeovershiftpatterns.C.TheCOOapprovesextraovertimehours.D.Thelogisticsmanagertendershisresignation.6.A.Theauditorrecommendscloudmigration.B.ITdetectsabreachinthepayrollmodule.C.TheCFOinsistsonkeepingthelegacyserver.D.Theboardapprovesazero-trustarchitecture.7.A.Theeurodipsbelow1.05againstthedollar.B.Thewomanhedged60%ofJunereceivables.C.Themanadvisesbuyingacalloption.D.Theydisagreeontheforwardrate.8.A.Thestart-upwilldivestitsloss-makingunit.B.Theventurecapitalistdemandsaboardseat.C.Thefoundersrejectthetermsheet.D.Thebridgeloancarriesa14%PIKinterest.SectionBLongerConversation(7points)Directions:Youwillhearonelongerconversation.Theconversationwillbeplayedtwice.Aftertheconversation,youwillhearfourquestions.Choosethebestanswer.Conversation:AregionalsalesmanagerisinformingtheheadofficeaboutaproductrecallintheScandinavianmarket.9.Whattriggeredtherecall?A.Apackagingdefectthatcouldcauseleakage.B.AmicrobiologicalcontaminationinbatchSE-42.C.Alabellingerrorthatomitsanallergen.D.Asharpmetalfragmentfoundbyaconsumer.10.HowmanyretailSKUsareaffected?A.3B.5C.7D.911.Whatdoesthemanagerproposeastheimmediatestep?A.Afullnewspaperapology.B.Avoluntarywithdrawalpluspoint-of-salenotices.C.Anemergencydiscountcampaign.D.Atemporaryimportsuspension.12.Whatistheestimatedcostoftherecall?A.EUR0.8mB.EUR1.2mC.EUR1.7mD.EUR2.3mSectionCTalk(7points)Directions:Youwillhearashorttalk.Thetalkwillbeplayedtwice.Afterthetalk,youwillhearthreequestions.Choosethebestanswer.Talk:Asupply-chaindirectorexplainsthetransitionfromjust-in-timetojust-in-caseinventory.13.Accordingtothespeaker,whatwastheprimaryriskdriverin2025?A.Geopoliticalsanctionsonrare-earthmetals.B.A40%spikeincontainerspotrates.C.Athree-weekclosureoftheSuezCanal.D.Aransomwareattackonamajorportoperator.14.WhichKPIimprovedmostaftertheshift?A.Order-cycletimeB.Perfect-orderrateC.Cash-to-cashcycleD.Inventoryturnover15.WhatbufferstockleveldoesthecompanynowtargetforA-classparts?A.15daysB.22daysC.30daysD.45daysSectionDMini-Presentation(8points)Directions:Youwillhearacandidategivingaone-minutepresentation.Afterthepresentation,answerthetwoquestions.16.Whichrhetoricaldevicedoesthespeakerusetoopenthetalk?A.AstartlingstatisticB.ArhetoricalquestionC.ApersonalanecdoteD.AquotationfromPeterDrucker17.Whatisthespeaker’srecommendedpricingstrategyforthenewSaaSmodule?A.PenetrationpricingB.FreemiumwithtieredupsellC.DynamicyieldmanagementD.PremiumskimmingPARTTWOReading(40points)SectionAIncompleteSentences(10points)Directions:Choosethewordorphrasethatbestcompleteseachsentence.18.Theboardresolvedto______thedividendinordertoconservecashfortheacquisition.A.forfeitB.waiveC.omitD.suspend19.Ourcounselinsiststhattheindemnityclausebe______byamonetarycap.A.circumscribedB.deprecatedC.interpolatedD.superseded20.Thefactorymanagerwasaskedto______thevariancebetweenactualandstandardlabourhours.A.accountforB.makeupC.bringforwardD.setoff21.Becausethestart-uphasnegativeequity,theinvestmentwillbe______asafinancialliability.A.earmarkedB.de-recognisedC.classifiedD.amortised22.ThenewERPmodulewill______duplicatedataentryandshortenthemonth-endclose.A.obviateB.aggravateC.proliferateD.delineate23.Weexpectthecovenant-liteloanto______ourleverageratioto3.2×EBITDA.A.diluteB.leverC.adjustD.inflate24.Thearbitratorruledthatthesellerhadfailedto______theimpliedwarrantyofmerchantability.A.dischargeB.disclaimC.upholdD.mitigate25.Themarketingteamdecidedto______thecolourpalettetoappealtoGen-Zconsumers.A.rejuvenateB.retrofitC.rehashD.revoke26.TheCFOwill______aportionoftheswapintoaforward-startingcollar.A.unwindB.novateC.rollD.escrow27.Theauditcommitteerequestedan______scheduletotrackremediationofinternal-controlgaps.A.escalationB.itemisedC.incrementalD.indicativeSectionBCloze(10points)Directions:Readthepassagebelowandchoosethebestwordforeachnumberedblank.Theshifttoremoteworkhasforcedfirmstore-engineertheirperformance-managementsystems.Traditionally,appraisalsreliedheavilyon__28__observation;now,managersmustassessoutputwithoutphysicaloversight.Onesolutionistoadopt__29__key-resultmetricsthataretransparentandautomaticallyharvestedfromdigitaltools.__30__,thisquantitativebiasmaycrowdouttacitknowledgesharing.Abalancedscorecardthereforeneedsto__31__bothdeliverablesandcollaborativebehaviours.Finally,rewardallocationsmustbe__32__enoughtoprevent“zoomfatigue”fromdistortingproductivitysignals.28.A.tacitB.firsthandC.peripheralD.retroactive29.A.object-orientedB.leadingC.laggingD.algorithmic30.A.MoreoverB.NonethelessC.ConsequentlyD.Accordingly31.A.integrateB.supersedeC.extrapolateD.truncate32.A.granularB.intermittentC.discretionaryD.elasticSectionCReadingComprehension(20points)Directions:Readthepassagesandchoosethebestanswer.Passage1TheEuropeanUnion’sCarbonBorderAdjustmentMechanism(CBAM)entereditstransitionalphasein2025.Importersofcement,iron,steel,aluminium,fertilisers,electricityandhydrogenmustnowsubmitquarterlyreportsonembeddedemissions.Thedeclarantscanuseeitherdefaultvaluesoractualdata;however,from2026onlyactualdatawillbeaccepted.TheEuropeanCommissionwillthenissueCBAMcertificateswhosepricetrackstheEU-ETSclosingpriceeachweek.Companiesthathavealreadypaidacarbonpriceinthecountryoforiginmaydeductthecorrespondingamount,providedtheforeignschememeetscriteriaoftransparencyandenvironmentalintegrity.ThemechanismisdesignedtopreventcarbonleakageandtoleveltheplayingfieldforEUproducerswhobearthecostoftheEU-ETS.33.WhichsectorisexplicitlyexemptfromthefirstCBAMscope?A.GlassB.HydrogenC.AviationD.Aluminium34.Whatwilloccurin2026?A.Defaultvalueswillbephasedout.B.TheEU-ETSwillbereplaced.C.CertificateswillbetradedonEEX.D.Importerswillreceiveataxrebate.35.Whatconditionmustaforeigncarbonschemesatisfytoqualifyforadeduction?A.ItmustbebenchmarkedagainsttheEU-ETSprice.B.Itmustbemandatoryandnon-discriminatory.C.Itmustdemonstratetransparencyandenvironmentalintegrity.D.Itmustcoverdirectandindirectemissionsequally.Passage2Amultinationalelectronicsfirmispilotingacircular-economyhubinSingapore.ReturnedsmartphonesaregradedbyanAIvisionsystemintofourcategories:(1)A-gradedevicesarerefurbishedandsoldwitha24-monthwarranty;(2)B-gradeunitsarecannibalisedfororiginalpartsusedinauthorisedrepairs;(3)C-gradephonesareshreddedtorecovercobaltandlithiumcarbonate;(4)D-gradeplasticsarepyrolysedintofueloil.Thefacilitytargetsa96%diversionratefromlandfillanda38%reductioninScope-3emissionsperdevice.Financially,thehubisprojectedtoreachEBITDA-positivestatusin27months,drivenbysecondary-marketsalesandcarbon-creditmonetisationunderVerra’snew“closed-loopmetals”methodology.36.WhathappenstoB-gradedevices?A.Theyaresoldasrefurbished.B.Theyaredismantledforspareparts.C.Theyundergopyrolysis.D.Theyaregroundtorecoverlithium.37.WhichmetricisNOTmentionedasatarget?A.DiversionrateB.PaybackperiodC.Scope-3emissionsD.EBITDAmargin38.Whichcertificationbodyisreferenced?A.GoldStandardB.VerraC.ISO14064D.SASBPassage3Amid-cappharmaceuticalcompanynegotiatesaco-developmentdealwithabiotechstart-up.Thestart-upcontributesitspre-clinicalasset,whilethepharmafirmfundsPhase-IIandPhase-IIItrials.Theagreementincludesa60%/40%profitsplit,aUSD45mmilestoneuponfirstpatient-in,andacalloptionforthepharmafirmtoacquiretheremainingequityata12×revenuemultipleatthetimeoffirstcommercialsale.Thestart-upretainsco-promotionrightsintheNordicregion.ThecontractcontainscustomaryIPcross-licenceclausesandahell-or-high-watercovenantobligingthepharmafirmtobearallregulatory-riskcosts.39.WhattriggerstheUSD45mpayment?A.First-patient-first-visitinPhase-II.B.INDapproval.C.First-patient-ininPhase-II.D.NDAsubmission.40.Whatrightdoesthestart-upkeep?A.Globalco-promotion.B.Nordicco-promotion.C.Asianmanufacturing.D.U.S.launchsequencing.PARTTHREELanguageFocus(15points)SectionAErrorIdentification(5points)Directions:Eachsentencehasfourunderlinedparts.Identifytheonethatisincorrect.41.Thearbitrator(A)requestedbothparties(B)tosubmittheir(C)finalofferuntilFridaynoon;otherwisethehearing(D)willbeadjourned.42.NeithertheCFO(A)northedivisionalcontrollers(B)waswilling(C)tosignoffthe(D)fair-valueadjustment.43.Thenewleasestandard(A)require(B)thecompanytorecognise(C)aright-of-useassetand(D)acorrespondingliability.44.Ifthemargincall(A)wouldhavebeentriggered(B)yesterday,thetreasurydesk(C)wouldhaveliquidated(D)thecollateralimmediately.45.Thedata(A)showsthatthecorrelation(B)betweenadvertisingspend(C)andbrandequityhasweakened(D)overthepasttwoquarters.SectionBTransformations(10points)Directions:Completethesecondsentencesothatithasasimilarmeaningtothefirst,usingthewordgiven.DoNOTchangethewordgiven.46.TheboardrefusedtoapprovethebudgetbecausetheROIforecastwasunrealistic.(REJECTED)Theboard__________________________________________theunrealisticROIforecast.47.“Wewillnotnegotiateunderduress,”theunionspokesmansaid.(STATED)Theunionspokesman__________________________________________underduress.48.Thecompanyhasneverexperiencedsuchasevereliquiditycrunchbefore.(UNPRECEDENTED)Thecompanyiscurrentlyexperiencing__________________________________________.49.Theauditordiscoveredthefraudbychanceduringaroutinestockcount.(STUMBLED)Theauditor__________________________________________thefraudduringaroutinestockcount.50.Withoutthebridgeloan,thefirmwouldhavedefaultedonitsseniornotes.(HAD)Hadit__________________________________________thebridgeloan,thefirmwouldhavedefaultedonitsseniornotes.PARTFOURWriting(15points)Task:YouaretheFinanceDirectorofVireonLtd.,aUK-basedmanufacturerofsolid-statebatteries.TheCEOhasaskedyoutodrafta180–200-wordemailtothenon-executivedirectorssummarisingthefinancialimpactoftwomutuallyexclusiveinvestmentoptions:(A)expandingtheSunderlandplant,or(B)licensingthefirm’sproprietarycoatingtechnologytoaSouth-KoreanJV.Theemailmustcontainatleastthreecomparativefinancialindicators(NPV,IRR,payback)andrecommendoneoption.Calculationsareprovidedbelow;usethemprecisely.Data:Plantexpansion:initialcapex£220m,6-yearNPV£74m,IRR14%,discountedpayback4.8years,requiresadditionalworkingcapital£18m.Licensingdeal:upfrontfee£30m,5-yearroyaltystreamNPV£66m,IRR28%,nocapex,payback2.1years,noextraworkingcapital.Writetheemail.DoNOTincludeaddresses.Date:14May2026.PARTFIVEAnswerKey&Analysis(100pointstotal)Listening1.DThespeakersagreethatflyingistoocostlyanddecidetoswitchtoavideoconference.2.AThewomancomplainsthatthesupplierunderestimatedshippingcost;themanpromisesacreditnote.3.CFinancehasfrozenallcapexrequests;R&Dandmarketingaresecondarydetails.4.CBothpartieswillinitialtheamendmenttomorrow;noindicationofrefusal.5.AThewarehousewillpilotcross-docking;theunionthreatishypothetical.6.DTheboardapprovesazero-trustarchitecture;theauditor’scloudviewispersonal.7.BThewomansaysshehedged60%ofJunereceivables;theeurodipisbackground.8.BTheVCdemandsaboardseat;foundershavenotrejectedthetermsheetyet.9.BMicrobiologicalcontaminationinbatchSE-42.10.CSevenSKUs.11.BVoluntarywithdrawalpluspoint-of-salenotices.12.CEUR1.7m.13.AGeopoliticalsanctionsonrare-earthmetals.14.BPerfect-orderrateimprovedfrom89%to96%.15.C30daysbufferforA-classparts.16.AThespeakeropenswith“Every60seconds,1,000single-usebatteriesdieinEurope.”17.BFreemiumwithtieredupsell.Reading18.Dsuspend19.Acircumscribed20.Aaccountfor21.Cclassified22.Aobviate23.Dinflate24.Cuphold25.Arejuvenate26.Croll27.Bitemised28.Bfirsthand29.Dalgorithmic30.BNonetheless31.Aintegrate32.Agranular33.AGlassisnotlisted.34.ADefaultvalueswillbephasedout.35.CTransparencyandenvironmentalintegrity.36.BDismantledforspareparts.37.BPaybackperiodisnotlistedasatarget.38.BVerra.39.CFirst-patient-