[语言类考试复习资料大全]剑桥商务英语高级模拟48

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48剑桥商务英语高级模拟48READINGPART ONE Look at the statements below and at the five extracts from a text about corporate ownership of planes. Which extract (A, B, C, D or E) does each statement (1-8) refer to? For each statement (1-8), mark one letter (

2、A, B, C, D or E) on your Answer Sheet. You will need to use some of these letters more than once. A Regular European business travellers view travelling on commercial airlines as inefficient and inconvenient. Mostly it is not the airlines fault but the infrastructure they have to work with. Private

3、aircraft are being bought primarily not to save money on tickets but to save time. Scheduled flights in Europe cover only 10 per cent of the destinations available. Delays, more likely than not in European travel these days , waste precious time. The number of hours top executives with huge salaries

4、 waste has a direct impact on cost-effectiveness. B The gradual completion of Europes single market means that more and more executives are criss-crossing Europe to look for business. With European domestic air fares extremely high, a corporate jet looks more attractive for executives flying three o

5、r four times a month. Even some of Europes smaller companies are investigating it. However, the larger European airports operate priority regulations which govern slot allocation for take-off and create delays; airlines have first priority, chartered flights come second, air taxis third and business

6、 jets are fourth on the list. Smaller airports pose problems of access and a risk of inadequate ground handling. C Most businesses will not discuss their corporate aircraft or even reveal whether the already high-earning chief executive has an aircraft, for fear of shareholder reaction. There is sti

7、ll some stigma attached to ownership of a business jet. With new planes costing anything from $5 million upwards plus extra comforts in the interior, many companies feel they cant justify the expense to shareholders and employees. For some European managers a private jet is seen as an unacceptable p

8、erk indicating serious problems in a companys management. D The market for private aircraft fall into two sectors, the no-expense-spared rich mans plaything-the popular image-and the serious business tool owned by corporations. Manufacturers deliver the former as what is called a green aircraft-a pl

9、ane that is unfinished except for a green corrosive-resistant paint which covers the bare metal. Owners personalize the plane with telephones, dining areas and even cinemas. The latter sector is very different and planes are normally bought with straightforward seating. E Fractional ownership of air

10、craft has opened up the market, as the low acquisition costs and predictable monthly fees are more palatable to shareholders, and to first-time buyers. Some of the biggest names in the business jet industry have launched their own fractional ownership schemes. Several smaller companies are also gett

11、ing in on the act and are trying to beat the larger companies down the runway by offering cheaper prices. Yet critics claim that fractional ownership is untested and faces the customer with a wide range of liabilities. 1. The expense of plane ownership is seen as unacceptable by large numbers of peo

12、ple.答案:C解析 本题意为：购买飞机的巨大支出在很多人眼里是不能接受的。比照原文，在C文中有原句为：many companies feel they cant justify the expense，由此可以推断出对于大部分企业来说购买飞机的巨大支出还是不能被接受，故答案为C。2. Increased business travel is leading to greater interest in plane ownership.答案:B解析 本题意为：越来越多的出差导致了人们对于购买飞机的巨大兴趣。比照原文，在B文指出频繁的商业旅行让更多的欧洲生意人希望购买飞机，故答案为B。3. Co

13、mpany-owned planes are less luxurious than might be expected.答案:D解析 本题意为：公司购买飞机没有想象中那么奢侈。4. Rules concerning flights may slow down privately owned travel.答案:B解析 本题意为：航空飞机的有关规定将减缓私人购买飞机。比照原文，在B文中提到航空各种管制条例，潜意思是会对私人购买飞机造成影响。故答案为B。5. The justification for plane ownership is related to senior management

14、 pay levels.答案:A解析 本题意为：私人购买飞机的合理化和高层的收入水平相关。在A文最后提高高薪管理层觉得浪费时间过多，因而决定购买飞机。由此可知答案为A。6. Plane ownership may be regarded as a sign of a business being poorly run.答案:C解析 本题意为：私人购买飞机被认为是企业运转不好的标志。比照原文，在C文中有原句为：a private jet is seen as an unacceptable perk indicating serious problem is in a companys mana

15、gement可得答案为C。7. Competition is increasing among businesses selling planes.答案:E解析 本题意为：飞机销售公司竞争日益激烈、在E文中提到了小公司通过更为优惠的价钱吸引顾客，与大公司竞争。由此可以推断出答案为E。8. Plane ownership enables more rapid access to many places.答案:A解析 本题意为：拥有飞机能使更为便捷地到达各个地方成为可能。A段中提到了关于航班延误浪费了很多时间，言外之意，私人拥有飞机即可节省这些时间，故答案为A。PART TWO Read this

16、 text taken from an article about accounting. 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. Accounting Accounting is the process of systematically collecting, analyzing, and reporting financia

17、l information. Bookkeeping is essentially record-keeping which is part of the overall accounting process. A private accountant is hired by a specific organization to operate its accounting system and to interpret accounting information. A public accountant performs these functions for various indivi

18、duals, 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) Each transaction is recor

19、ded 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 from the trial bal

20、ance. 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 current (convertible

21、 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 balance sheet. For a

22、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 income from operatio

23、ns. 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, and for the indust

24、ry 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 accounts receivab

25、le 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 the equation is ma

26、intained. 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 Bookkeeping is essent

27、ially record-keeping which is part of the overall accounting process. 1.答案:F 精析 该选项意思是：审计信息主要用于管理，但是同时债权人、供应商、股东以及政府机构都要求得到审计信息。此句承接之前提到的审计员提供专业服务。2.答案:D 精析 该选项意思是：双向记录可确保等式平衡。之前提到了审计等式，这里是对该等式的注解，故答案为D。3.答案:G 精析 该项意思是：一旦生成结论，会计簿也就完成了。这是对之前提到的5个会计步骤的总结，故答案为G。4.答案:E 精析 该项意思是：谊等式说明收支平衡。 该句主语与前句主语对应，故答

28、案为E。 5.答案:C 精析 该项意思是：同样，短期贷款是在一年或者一年之内必须偿还的贷款。长期贷款是只超过一年偿还的。这里的similarly是对应之前说到asset的分类，故此处答案为C。6.答案:A 精析 该项意思是：在收入表上，一个公司的净收益可由总销售额减去产品总成本得到。该句主语与前句主语对应，故答案为A。PART THREE Read the following article on recruiting and managing staff and the questions. For each question (15-20), mark one letter (A, B,

29、C or D) on your Answer Sheet. As a manager in the service industry sector, Ive looked at hundreds of CVs in my time. They are not necessarily the bland documents some bosses might think they are! They are full of little pointers towards individuals personalities and suitability for the job. The firs

30、t thing I always look at is an applicants employment record. I check for continuity and stability. If somebody has a long list of previous jobs, all of varying length, alarm bells start ringing. Rather than an irregular route from job to job, what I hope to see is stable career progression. What doe

31、s their career path look like-is it all steps forward. or are there a lot of sideways moves? And I am always pleased to find a family person with children, because in my experience they tend to be responsible and reliable. I never rely on CVs alone. We get applicants to fill in one of our own applic

32、ation forms. We ask why theyve applied, what their aspirations and personal goals are, and also about their interests and hobbies and any clubs they belong to. That gives you a useful insight into their personality and lifestyle. The application form also enables us to test how much people have actu

33、ally been progressing in their careers, because we ask for details of the salaries they have received for each job. Its always worth looking at CVs and designing application forms with great caution. Taking on employees might be rewarding, but it is also a big investment for any business. Mistakes i

34、n choosing staff can cost companies dear, so it makes sense to spend time ensuring that you get the right person. In the service sector, one of the aims of companies is to maintain and improve customer service, and this is achieved partly through low staff turnover. You need to take on people who un

35、derstand that, and will want to stay. Thats why, when youve taken staff on, the next thing is getting the best out of them. My management style comes from the days when I took over my first business, an ailing road haulage firm which I was certain I could turn into a profitable company. The first th

36、ing is to treat others as youd like to be treated yourself. As soon as I took over the business, I talked to everybody individually, and looked for ways to make sure their particular skills benefited the company. I didnt have much experience of managing people, but above all I always tried to be fai

37、r and honest with everyone. As a result, I think the staff knew that and accepted my decisions, even if they didnt agree with them all. Also, bosses must be able to communicate. You also need to create team spirit, and build on the strength of the team. I explained my plans for the company to all th

38、e staff, and let them know what I needed from them. The lorry drivers responded brilliantly, and were the key to turning the business round. They understood that we had to develop a professional reputation, and from then on the days of poor quality deliveries were over. Lastly, I am a great believer

39、 in profit-sharing. It takes a team to make a company work, so profits should be shared by all. Job satisfaction is important, but it doesnt pay the rent. Shared profit and bonuses help to strengthen team spirit by giving everyone a common goal that they work towards together. 1. The fact that the w

40、riter hopes to learn from applicants CVs isA.that they have experience of many different jobs.B.that their careers have developed steadily.C.the opinion their employers had of them.D.whether they are married or single.答案:B 精析 此题是对文章第一段内容的考查。题干是在考查什么样的简历更受青昧。根据意思可得，答案为B。2. The writer says the applica

41、tion form is useful because itA.reveals something of the applicants character.B.gives information about the applicants family.C.explains whet skills the applicant has for the job.D.shows how much the applicant wants to earn.答案:A 精析 此题是对文章细节的考查。在第二段中提到：That gives you a useful insight into their perso

42、nality and lifestyle that指代公司内部申请表。此句说明内部申请表会有助于发现应聘者的个性和生活习惯。3. According to the writer, why are CVs and application forms so important?A.Interviewing people is an expensive process.B.They indicate whether applicants really want the job.C.They indicate whether applicants are efficient or not.D.Empl

43、oying the wrong people can be disastrous.答案:D 精析 此题是对文章第三段的考查。原文第三段提到在审视简历和申请表时需要特别小心，因为对于任何公司来说，雇用员工相当于投资，选错了员工代价非常巨大。因此，此题答案为D。4. One reason why the writer was successful in her first business was thatA.she was used to dealing with people.B.she was open with the staff.C.the business was already do

44、ing well when she started.D.the staff agreed with all her decisions.答案:B 精析 此题是对文章细节的归纳。文章第五段提到了作者第一次生意的成功取决于自己对待员工的态度：她对他们就像对待自己一样，和每一位员工都谈话，确保他们各施所长。故此处答案为B。5. The writer believes profit-sharing is a good idea becauseA.it encourages a competitive spirit.B.everyone earns the same salary.C.everyone

45、shares the same aim.D.it creates job satisfaction.答案:C 精析 在文章最后一段提到了，作者很青昧于“profit-sharing”制度，因为它能通过给每个人一个共同的目标而鼓励士气。故此题答案为C。6. Which would make the best title for this text?A.Profit-sharing as motivation.B.How I turned a business round.C.People-the key to business success.D.The importance of a well

46、-presented CV.答案:C 精析 本题是对文章主旨的归纳。通看全文，不管是对人才的甄选还是对人才的管理，其核心内容都是在谈人才，故选项C为最佳答案。PART FOUR Read the article below about the relationship between trade and development. Choose the correct word to fill each gap from A, B, C or D. For each question (21-30), mark one letter (A, B, C or D) on your Answer S

47、heet. There is no doubt that the relationship between trade and development is one of the central policy issue we face today. We live in a world where 50% of humanity lives on less than $ 2 a day . We live in a world 1 by massive inequality between nations. It is estimated that about 2 billion extra

48、 souls will share our crowded planet within the next 30 years. However, we face a world of incredible 2 and challenges. Trade and trade policy must play their roles as a part of a wider development scenario. And WTOs efforts to push forward this 3 must be strengthened and coordinated at all levels,

49、national, regional, and 4 . 1980s has witnessed the petroleum impact, debts crisis, prices slump, economic 5 in industrial countries and the climax of new policy for trade protection as well. However, in recent years, foreign trade in those developing countries has been back to the right 6 of remark

50、able increase, an indispensable force in leading the global economic growth and trade development. The foreign 7 trade policy of the developing countries further indicate that they are 8 entering the WTO family on a larger scale than ever before, which helps to protect their interests in WTO and tak

51、e part in the formulation of new rules and 9 of WTO. Since 1990s, many developing countries, especially those East Asian and Latin American countries, have become an important force in the global economic 10 The fact that their economic capacity is gaining more and more strength leads to a more impo

52、rtant role-playing in the WTO system. 1.A.completelyB.controlleD.C.characterizeD.D.conquered答案:C 精析 by characterized by 固定搭配，意思是以为标志。故此处答案为C。2.A.risksB.dangersC.opportunitiesD.games答案:C 精析 opportunity and challenge 固定搭配，意思是机遇和挑战。故此处答案为C。3.A.planB.agendAC.discussionD.product答案:B解析 根据意思选择：选项A意思是计划，选项B

53、意思是议程，选项C意思是讨论，选项 D意思是产品。选项C和D不符合句意，首先排除。选项B较之选项A更为正式和文雅，符合此处WTO提案的意思，故答案为B。4.A.areB.replaceC.locallyD.international答案:D解析 根据句式对应原则，此处需要选择与 national，regional 相对应的词语，且都为形容词故答案为D。5.A.recoveryB.recessionC.remarkableD.regained答案:B 精析 根据句意理解，应该选择表示经济倒退方面的词汇，故答案为B。6.A.trafficB.roadC.wayD.track答案:D解析 这里需要表

54、达的意思是“重回正途”，故此处使用表达：back to the right track，此处答案为D。选项C也能表示道路的意思，但是相对于选项D，强调既定道路的意思不强。7.A.orientedB.directedC.businessD.economic答案:C解析 根据文意理解，这里表达的意思是国外商业贸易政策，故答案为C。8.A.rapidlyB.hastilyC.graduallyD.blindly答案:C 精析 根据文意理解强调渐进的过程，故答案为C。9.A.suggestionsB.servicesC.systemsD.regulations答案:D 精析 rules and reg

55、ulations 固定说法，意思是规章制度。故答案为D。10.A.integrationB.combinationC.relationshipD.revolution答案:A 精析 根据句意理解，这里表达的意思是：尤其是东亚和拉丁美洲等国成为了经济一体化的主力。故此处答案为A。PART FIVE Read the text below about the US Banking System. For each question (31-40), write one word in CAPITAL LETTERS on your Answer Sheet. The US Banking Syst

56、em The US banking system is not as tightly centralized As European systems. At its head we find the Federal Reserve Board (the FED), which works through twelve regional Federal Reserve banks. The Board, 1 responsibility is directly to the Congress, is an independent agency, not subject to the orders of the President. But of course, a large amount of cooperation does exist 2 the White House and the Treasury on the one hand, and the Board on