[语言类考试复习资料大全]剑桥商务英语高级分类模拟72

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分类模拟72剑桥商务英语高级分类模拟72Exercise 1 Choose the correct answer from the acternatiues given 问题:1. What business document provides proof of payment for a business transaction?A.InvoiceB.ReceiptC.ClaimD.Debit note答案:B问题:2. What is the purpose of crossing

2、a cheque?A.To stop it being paid into an account other than the payees.B.To speed up the time it takes to go through the clearing system.C.To allow it to be paid into any account, not just the payees.D.To tell the bank to check that there is enough money in the account to pay.答案:A问题:3. Which one of

3、the following is an example of an internal stakeholder?A.ShareholderB.CustomerC.ManagerD.Supplier答案:C问题:4. Which one of the following is a disadvantage of a computerized accounting system over a manual accounting system?A.Computerized system is more time consuming to operate.B.Operating costs of a c

4、omputerized system are higher.C.Computerized system is more costly to set up.D.Computerized system is more error free.答案:CExercise 2 Choose the correct answer from the alternatives given 问题:1. Susan packs goods on an assembly fine. She is paid a different amount each month, depending on her output.

5、By what method of remuneration is Susan paid?A.Piece workB.CommissionC.Hourly payD.Salary答案:A问题:2. Which one of the following departments is NOT a service cost center in a manufacturing company?A.AccountingB.AssemblyC.MaintenanceD.Personnel答案:B问题:3. Which of the following is NOT an attribute of effe

6、ctive communication?A.ClarityB.CompletenessC.ComplexityD.Relevance答案:C问题:4. When communicating information, which of the following determine(s) the choice of method used? (1) Comparative cost (2) Degree of confidentiality (3) Speed of delivery For your choice: A.(1) onlyB.(3) onlyC.(1) and (2) onlyD

7、.(1), (2) and (3)答案:DExercise 3 Choose the correct answer from the alternatines given. 问题:1. Tax avoidance is a legal activity while tax evasion is an illegal activity. A. True B. False 答案:A问题:2. Which one of the following is consistent with a governments policy objective to expand the level of econ

8、omic activity?A.An increase in taxationB.An increase in interest rateC.An increase in personnel savingsD.An increase in public expenditure答案:D问题:3. To whom is the external auditor primarily accountable?A.The directors of the companyB.The non-executive directors of the companyC.The shareholders of th

9、e companyD.The employees of the company答案:C问题:4. What is the primary responsibility of the external auditor?A.To verify all the financial transactions and supporting documentation of the client.B.To ensure the clients financial statements are reasonably accurate and free from bias.C.To report all fi

10、nancial irregularities to the clients shareholders.D.To ensure that all the clients financial statements are submitted to the relevant authorities on-time.答案:BExercise 4 Choose the correct answer from the alternatines given. 问题:1. Which of the following are responsibilities of a department superviso

11、r? (1) Planning the work (2) Allocating work to staff (3) Maintaining discipline in the department (4) Maintaining staff morale A.(1), (2) and (3)B.(1), (2) and (4)C.(1), (3) and (4)D.All of the above答案:D问题:2. Which of the following is not an advantage of delegating?A.Managers can spread the workloa

12、dB.Specialists are able to develop their skillsC.It facilitates performance evaluationD.It reduces staff costs答案:D问题:3. Which document does a supplier usually send to a customer listing all the transactions between them during the month?A.InvoiceB.ReceiptC.StatementD.Credit note答案:CExercise 5问题:1. A

13、ccountants act as business advisers to modem enterprises. Please elaborate on this topic. Answer, in English, in about 100 words. There is no right or wrong answer. 答案: Suggested answer: Financial accounting is all about adding value The main purpose of financial accounting is to prepare financial r

14、eports that provide information about corporate performance and help managers manage business more efficiently. Companies, big or small, rely on financial accountants and their teams to provide right mix of information to make investment decisions and steer the company in a profitable direction. Acc

15、ountants are increasingly part of a team involved in strategic planning or the development of new products. They analyze and interpret the financial information that executives needed to make sound business decisions, The job involves more than pumping out reports. Accountants need to be well rounde

16、d professionals capable of blending financial skills and business knowledge. 问题:2. Cost accounting plays a crucial role in business. Please elaborate on this topic. Answer, in English, in about 100 words. There is no right or wrong answer. 答案: Suggested answer: Cost accounting plays a crucial role i

17、n business Cost accounting focuses on the analysis and interpretation of cost information and is a cornerstone in the workings of any private enterprise or government organization. Cost accounting helps managers understand the different aspects of running a business. The process of involves tracking

18、, recording and analyzing costs associated with the products or activities of an organization. Cost accounting deals with cost and benefit analyses of products or services and demands an analytical, focused and objective mind. Cost accountancy often deals with making forecasts about prices of materi

19、als, labor and production, requiring sound, informed judgment. A good cost accountant helps to minimize expenditure and ensures a proper utilization of resources. This analysis helps in comparing financial performances, making assessments and projections, providing figures for future costing and pri

20、cing policies and other managerial decisions. 问题:3. Tax account plays a key role in business. Please elaborate on this topic. Answer, in English, in about 200 words. There is no right or wrong answer. 答案: Suggested answer: Tax accountant plays a key role in business Tax has different meanings to dif

21、ferent organizations. To the government, it is a source of revenue but to businesses, regardless of their size, tax is treated just like any other business expense. Tax accountant plays a key role in the successful operation of any type of business. Tax accountant deals with complex issues such as c

22、ompliance, regulations and determine what constitutes legitimate tax exemptions, deductions and expenses. The services of a tax accountant can be invaluable for running a small business. Tax accountant also advises on how a business could be structured to minimize tax exposurefor example, where the

23、business was located and how a business operated, including the sourcing of materials and the location of manufacturing facilities. The role of a tax accountant is more than simply dealing with numbers. They must be able to construct a financial picture and clearly communicate information to manager

24、s and heads of department. Many important business decisions rely on information compiled by tax accountants and their team. To make sure this is carried out effectively and efficiently, accountants must be able to communicate clearly with all levels of management. Exercise 6 Choose the correct answ

25、er from the alternatines given. 问题:1. Whats the best definition of a computers central processing unit (CPU)?A.It contains all the computer programsB.It is created by a computer programmerC.A programmed computer unitD.Equipment used for processing data答案:D问题:2. Two statements follow about an e-mail

26、system _ (1) Its purpose is to send and receive data a computer can work with (2) Its purpose is to send and receive massages quickly and cheaply Which of the following applies with regard to the above statements? A.Both are falseB.Both are trueC.Only (2) is trueD.Only (1) is true答案:B问题:3. If a firm

27、 maintains a stock control database, which of the following is most likely to occur when suppliers cannot deliver goods on time?A.Customer demand will rise accordinglyB.Customer orders will not be metC.Stock levels will become too highD.Deliveries from suppliers will be lower答案:B问题:4. Which of the f

28、ollowing methods of remuneration is not an incentive-based scheme?A.Straight pieceworkB.Day rateC.Group bonusD.Differential piecework答案:BExercise 7 Read this letter of complaint, and fill in the blanks with the correct verb taken from the list below. have not arrived found was torn have informed hav

29、e contacted received were damaged have not had showed unpacked June 21, 2007 Dear Mr. Jackson, I am writing to complain about a shipment of tubular steel garden furniture we 1 yesterday against our invoice no. G 3190/1. The crates 2 on the outside, and looked as if they had been roughly handled. Whe

30、n we 3 them, we 4 that some of the chair legs were bent and rusty, and the fabric on the seating 5 , or 6 signs of wear. Two further crates from the consignment 7 yet, so we 8 the opportunity of inspecting them. I 9 the shipping company that we cannot accept this assignment from you, and they 10 you

31、r insurers. As we will be unable to retail this consignment in our stores, we are returning the shipment to you carriage forward, and we shall expect a full refund. Yours sincerely, Hoover Howell Managing Director 1.答案: received2.答案: were damaged3.答案: unpacked4.答案: found5.答案: was torn6.答案: showed7.答

32、案: have not arrived8.答案: have not had9.答案: have informed10.答案: have contactedExercise 8 Read the following extracts from letters of complaint. Write out the verbs in either the simple past, (e.g. he worked) or the present perfect, (e.g. he has worked). 问题:1. Last year we (not/have) _ any serious complaints from our clients, but this year we (already/received) _ over twenty.答案: did not have, have already received问题:2. This is not the first time that we (have) _ problems with the shipping company. Three months ago they (lose) _ a consignment completely and they stil