BEC商务英语（高级）阅读模拟试卷40

BEC商务英语(高级)阅读模拟试卷40

一、概括文意配伍(本题共8题，每题7.0分，共8

分。)

•Lookatthestatementsbelowandatthefiveextractsabouttaxes.*Whichextract(A,

B,C,DorE)doeseachstatement(1-8)referto?*Foreachstatement1-8),markone

lettcr(A,B,C,DorE)onyourAnswerSheet.•YouWillneedtousesomeofthese

lettersmorethanonce.A.FlatTaxIncometaxisadirecttaxwhichisleviedonthe

incomeofprivateindividuals.Therearevariousincometaxsystemsthatexist,ranging

frOmaflattaxtoanextensiveprogressivetaxsystem.Aflattax,alsocalleda

proportionaltax,isasystemthattaxes.Usuallytheflattaxisproposedtokickinata

certainincomelevel,ortoexemptincomebelowthatlevel,sothatthelowest-income

membersofsocietydon'tneedtopayincometax.Proposedflattaxesusuallyallow

littleornoexemptionofearnedincomebesidesthebottom-levelexemption.Advocates

ofaflattaxclaimthatitwillendunfairdiscrimination.Theyalsoarguethatflattaxes

areeasier(andchcaper)toadministerandcomplywiththancomplex,graduated

taxes.Mostpoliticalpartiesthatadvocatetheintroductionofaflattaxareontherightof

thepoliticalspectrum.B.ProgressiveTaxAprogressivetax,orgraduatedtax,isa

taxthatislargerasapercentageofincomeforthosewithlargerincomes.Itisusually

appliedinreferencetoincometaxes,wherepeoplewithmoreincomepayahigher

percentageofitintaxes.Thetermprogressivereferstothewaytherateprogressesfrom

lowtohigh.C.RegressiveTaxAregressivetaxisataxwhichtakesalarger

percentageofincomefrompeoplewhoseincomeislow.Ataxwhichplaces

placesonatelymoreofaburdenonthosewithlowerincomes.Regressivetaxes,as

opposedtoprogressivetaxes,aremoreburdensomeonlower-incomeindividualsthan

onhigher-incomeindividualsandcorporations.D.TaxDeductionWithintheUnited

States'incometaxsystem；ataxdeduction,or"tax-deductibleexpense",isanitem

whichissubtractedfromgrossincomeinordertoarriveatthetaxable

income.Effectively,thetaxpayerpaysnoincometaxontheamountofmoneyhe

spentontax-deductibleexpenses.Forexample,ifanindividualearns$50,000ina

yearandgives$5,000totax-dcductiblccharities,hewillenduppayingincometaxas

thoughhehadearnedonly$45,000thatyear.Inthisway,thefederalandstate

governmentsencouragecertaintypesofspending.E.TaxAvoidanceandTaxEvasion

Taxavoidanceisthelegalexploitationofthetaxregimetoone'sownadvantage,to

attempttoreducetheamountoftaxthatispayablebymeansthatarewithinthelaw

whilstmakingafulldisclosureofthematerialinformationtothetaxauthorities.Tax

evasion,ontheotherhand,isacrime.Taxevasionusuallyentailstaxpayers

deliberatelymisrepresentingorconcealingthetrueslateoftheiraffairstothelax

authoritiestoreducetheirtaxliability,andincludes,inparticulartdishonesttax

reporting,suchasunder-declaredincome,profitsorgains；oroverstateddeductions.

1、IntheU.S.ifyoudonate10,000dollarstosomecharityorganization,youcan

takethatsumawayfromyourtotalincomewhenyoupayincometax.

标准答案：D

知识点解析：本题意为：在美国，如果你向慈善协会捐赠10,000美元，在纳税时

则不需要缴纳此部分的税金。根据该选项意思可知，这属于减税的内容。比照原

文，D文中所举例子也正是此意。故答案为D。

2^Thistaxforceslower-incomepeopleandcorporationstoearnmoremoney,because

thelessyouearn,themoretaxesyouhavetopay.

标准答案：c

知识点词析：本题意为：这种税要求低收入群体或者是公司赚更多的钱，因此在这

种计税方法下，赚的越少，所需缴纳税金越高。由此可得，这属于递减税金的范

畴。比照原文C文中提到这种税对低收入来说是个负担，由此可得答案为C。

3、Thistaxsystemensuresthatthepeoplewiththelowestincomedon'thavetopay

incometax.

标准答案：A

知识点解析：本题意为：该税确保最低收入人群无需缴纳个人所得税。比照原文，

A文中有：thelowest-incomemembersofsocietydon'tneedtopayincometax,由北匕

可得答案为A。

4、Themoremoneyyouearn,themoretaxesyoushouldpayintermsofincometax.

标准答案：B

知识点解析：本题意为：赚的越多，所缴纳的个人所得税则越多。比照原文，在B

文中提至lj：peoplewithmoreincomepayahigherpercentageofitintaxes,故答案为

Bo

5、Youwouldviolatethelawifyoulietothetaxauthoritiesabouttheprofitsthatyour

companyhasearned.

标准答案：E

知识点解析：本题意为：如果你向税官虚报自己公司的收入或者是利润，这是违法

的。比照原文，在E文中提到逃税是犯法的，指的是故意向税官虚报自己真实的

收入，以少交税。可得答案为E。

6、Mostright-wingpoliticalpartiesadvocatethistaxsystem.

标准答案：A'

知识点解析：本题意为：大部分右翼政党成员拥护这种税收体制。比照原文，在A

中提至lj：Mostpoliticalparitiesthatadvocatetheintroductionofaflaxtaxareonthe

rightoftheponticalspectrum,故答案为A。

7、Tothelower-incomepeople,thistaxisanobiigationhardtobear.

标准答案：C

知识点解析：本题意为：对于低收入者来说，这类税是他们难以承受的负担。根据

理解，可知C文中提到的税金是收入越低，缴纳的越多，故对低收入者是难以承

受的负担。由此可得答案为C。

8、Manypeoplewouldtrytofindwaysthatobservethelawtopaylesstax,whileat

thesametimetheywouldgivethetaxauthoritiesafullandtruereportoftheirincomeor

profits.

标准答案：E

知识点解析：本题意为：很多人都尽量想办法合理避税，同时，他们需要向税官提

供真实而全部的收入或者是利润报表。对比原文.这正是E文的内容：避税和逃

税。故答案为E。

二、段落完型(本题共6题，每题7.0分，共6分。)

•ReadthetextbelowaboutsomeofAmerica'snewspapers,whicharefacing

extinction,unlevolve.•Choosethebestsentencefromtheoppositepagetofilleachof

thegaps.・Foreachgap9-14,markoneletter(A-H)onyourAnswerSheet.・Donot

useanylettermorethanonce.OnthebrinkTheNewYorkTimeswasoncethebest

exampleofallthatwasgreataboutAmericannewspapers.Nowitsymbolizesthe

difficultsituationthewholeindustryisfecdewith.TheGreyLady'scirculationis

tumblingdownanother3.9%accordingtothelatestdatafromAmerica'sAuditBureauof

Circulations(ABC).(9).PickalmostanyAmericannewspapercompanyandyoucan

tellasimilarstory.TheABCreportedthatforthe530biggestdailynewspapers>

averagecirculationinthepastsixmonthswas3.6%lowerthaninthesameperiodayear

earlier.AsforSundaypapers,itwas4.6%lower.Adrevenuesareplungingacrossthe

board：by22.3%atMediaGeneral,forexample.In2007totalnewspaperrevenuesfell

to$42.2billion.(10).Muchofthisdeclineisbeingb.amedontheriseoftheinternet,

whichoffersfree,round-the-clockcoverage.What'smore,Internethasprovideda

new,betterhomefbrclassifiedadvertising,whichwasoncethesourceofmost

newspapers'revenue.(II).Thenumberonecauseisthetroublesomehousing

market,whichcontributesalargesliceofclassifiedadvedising.Industryexpertssuch

asLucasRichFineofKentStateUniversitydonotthinkthattheTimesisresponding

forcefullyenough.(12)Mr.Finealsopointsoutthatalthoughallnewspapersarebeing

affectedbytheinternet,theirabilitytorespondwillprobablydependonwhethertheir

audiencesarenational*metropolitanorlocal.Thefirstcategorycanaffordtoinvestin

distinctiveinternationalorbusinesscoverage>whilethelastcanprosperby

becoming'moreintenselylocal'.Buthefearsthatthebigmetropolitannewspapersmay

findthemselvestrappedinthemiddle.Notallislost,however.(13).For

instance,anumberofnewspapersarebecoming'infonnationandconnectionutilities',

throughsuchofferingsaslocalinternetforums.ThePoconoRecordhasrenamed

reporters'eontentmanagers',sincetheyoverseeallthecoverageoftheirbeat,bothin

printandonline,andgetabonusforhigherwebtraffic.Theheroforindustry

optimistsisBrianTierney,aformerpublicrelationsexecutive.Lastyear,heleda

groupofinvestorsthatborrowedheavilytobuyPhiladelphia'stwomain

dailies.(14).Heisalsofindingnewwaystodrumupadvertising,suchas

introducingabusinesscolumnsponsoredbyalocalbank.A.Certainly,itwasnot

somethingtobesniffedai,butmuchlessthanthepeakof$48.7billionin

2000.B.However,someofthefallinrevenuesisactual-lyduetotheeconomic

slowdowninAmerica.C.Itsadvertisingrevenuesaredown,too,12.5%lowerin

Marchthanayearearlier.D.Hehassincerevivedthemwithavigorousmarketing

drive.E.Nevertheless,asamajornewspaper,itstillboastsawelleducated

readership.F.Plentyofinnovationistakingplace,particularlyatlocal

papem.G.'Nowisthetimetobeefupitsbusinesssection,'hesays.H.Nowit

symbolizesthedifficultsituationthewholeindustryisfacedwith.

9、

标准答案：C

知识点解析：此空格的答案比较明确。本段主要讲述的是纽约时报的艰难处境，而

且空格前一句交代它的发行量大幅下降，最新数据表明又跌去了3.9%。C句中的

down和too都是很好的依据，表明它是在接着前面的内容，继续讲述纽约时报的

状况。

10、

标准答案：A

知识点解析：此题答案较明确，因为空格前提到“In2007totalnewspaperrevenues

fellto$42.2billion.’'(在2007年,整个报界的收益下滑为422亿美元。)很自然

地，我们将期待在空格处会交代以往的收益水平，以便有具体的比较。而且题干中

的it指代的正是其前面理到的422亿美元收益，所以答案为A。

11、

标准答案：B

知识点解析：木空格所在的段落分析了报界萧条的原因。空格前面的两句话把它归

因于互联网的兴盛，提到了互联网是更好的分类广告平台，而分类广告收人则是以

前报界最主要的收入来源。再看空格后面的内容却转而提到了麻烦重重的房地产市

场，指出房地产广告曾经占据分类广告的主导地位。分析空格前后的内容后不难发

现，空格处需要有逻辑关系的转变，并介绍与房地产衰退有关的内容，因此判断B

为正确答案。

12、

标准答案：G

知识点解析：做题时首先要清楚，选项G中的指代性信息its和he一定需要在其前

面或后面有线索来说明指代的具体内容。从第12空格所在的上下文看，其前一句

”:IndustryexpertssuchasLucasRichFineofKentStateUniver-sitydonotthinkthat

theTimesisrespondingforcefullyenough.”出现/名为“LucasRichFine”的行业专

家和“theTimes”这两个内容。而其后乂出现了“Mr.Fincalsopointsout…因此

可以判断G是本题的答案。

13、

标准答案：卜

知识点解析：本段首句“Nol：auislost,however.”是个承上启下的句子。它相对

于上一段的内容是一个转折关系，根据句意“然而，并非全盘皆输了"，我们有个预

期，即空格中的内容是积极的、令人鼓舞的事情。此外，空格后面的句子具体举例

说明一家报纸所进行的改革创新，所以此题答案非F莫属。

14、

标准答案：D

知识点解析：此题答案很明确，做题时只要清楚选项D中的指代性信息he和Lhem

的具体内容就一定能够锁定目标D。参考空格前后的句子，不难发现he和them的

具体所指分别为"BrianTicfaacy"和“Philadelphia'stwomaindailies”（费城的两大主要

日报）。由此可以判断D是本题的答案。

三、常规阅读理解（本题共6题，每题7.0分，共6

分。）

•Readthefollowinga〜iclcaboutteamworkandanswerthequestionsontheopposite

page.•Foreachquestion15-20,markoneletter（A,B,CorD）onyourAnswer

Sheetfortheansweryouchoose.Isyourgroupreallyateam?Teamsarealltheragein

theworkplacetoday,andeveryorganizationspeaksoftheimportanceofteams.But

justbecauseagroupofpeopleworktogetherdoesnotnecessarilymakethema

team.Thereareessentialelementsthatidentifyteams,andnurturingthemwillhelp

youbecomeagoodteamleader.Let'sbeginwithadefinitionofwhatateamreally

is.Teamsaregroupsofindividualswhoaccomplishdesignatedobjectivesbyworking

interdependenlly,communicatingeffectively,andmakingdecisionsthatimpacttheir

daytodaywork.Sothefirstquestiontoaskyourselfis»‘Howclosedocsmyteam

cometothisdefinton?,Ifitdoesn'tmeasureuptothedefinition,thenyouarenotreally

leadingateam.Youareprobablymanagingaworkgroup.Thereisabsolutelynothing

wrongwithaworkgroup.Aworkgroupcanachievegreatresultswithyourclose

supemision.Theidea,however,intoday*schangingorganizationandourcompetitive

globalmarketplace,istodevelopteamsthatcanworkautonomouslywithoutyourclose

directionandsupport.Inateam,memberssharedecision-makingandoftenbuild

consensus,withtwo-waycommunicationbetweenmanagerandmembers.Thereare

jointworkassignmentsandaccountabilityonboththeindividualandteamlevels.Ina

workgroup,themanageristhedecision-maker,andthereisaone-way,top-down

patternofcommunication®Eachmemberhasindividualworkassignments,andeach

personisheldaccountableandappraisedbythemanager.Whetheryouoperateasawork

grouporateamdependsonthreefactors.Firstly,theskillandmotivationallevelof

members.Skilledandmotivatedemployeesneedtobeabletomakedecisionsontheir

ownandcommunicateupwardlywhentheyneedto.Thisisamodelforworkingasa

team.Secondly,thenatureofthework.Someworksituationsdonotcallformembers

tomakedecisionstogether,noristhereaneedformuchtwowaycommunication

amongteammembersandtheirmanager.Butifthereisaneedforboth，youhavea

team.Thirdly,themanager'sbeliefthatindMdualscanworkautonomouslyand

interdependcntly.Thisattitudeisessentialfortoday'sworkplaceoWhenmanagersdo

notholdthisbelief,theywillfavortheworkgroupovertheteam.Togetagroupof

individualstofunctionasateam,itisnecessarytohighlightthefollowingissues.As

forteammembers,everyoneofthemneedstoknowwhatheorsheissupposedto

accomplishandhowitfitsinwithwhatotherteammembersdo.Andtheymustbe

allowedtomakedecisionsthatimpacttheirworkproductsandsemices.Whenwegive

peopleownershipoverwhat(heyarcdoing,theyperformmuchbetter.Lastbutnot

least,teammemberscannotholdbackonanycommentsthatwillhelptheteamgrow

andprosper.Asfortheteamleader,heorsheshouldhavethetechnicalknowledgeof

whattheteamisdoing,aswellasbeabletomotivateandinspiretheteam.Aqualified

leadershouldalwaysbereadytoacknowledgeteam

members^ccomplishment.Membersneedongoingremindersthattheireffortsare

valuedandappreciatedsothattheycansustainhighlevelsofperformance.

15、Whichstatementconcerningteamsistrue?

A、Nowadaysteamworkisapopularconcept.

B、Allthecompaniesputgreatemphasisonteams.

C、Agoodteaminvolvesclosesupewisionoftheteamleader.

D、There'snothingincommonbetweenateamandagroup.

标准答案：A」、

知识点解析：本题的关键在于理解文章第一句话“Teamsarealltherageinthe

workoplacetoday,andeveryorganizationsdeaksoftheimportanceofteams."它的

意思是“团队在当今工作场所中非常流行，所有的组织都在谈论团队的重要性。''此

处的alltherage是个固定短语，表示“非常流行，风靡一时”，因此可以判断选项A

与本句内容相符合。至于B项，大家应该明白“speaksofthe：importanceofte

16、Inateam.

A、membersworkindependentlyofeachother.

membersmakeallthedecisionstogether.

C、theteamleadersupcwisctheteamworkallthetime.

D、membersworkcooperativelyandcommunicateeffectively.

标准答案：D

知识点解析：本题相关内容是文章第二段，只要正确理解其第二句话就不难确定答

案为D。我们先来分析句子“Teamsaregroupsofindividualswhoaccomplish

designatedobjectivesbyworkinginterdependently,communicatingeffectivelyr.and

makingdecisionsthatimpacttheirdaytodaywork.”中的几个关键词，它们可以帮助

我们排除干扰项。首先，A项中的“wo

17、What'snottrueaccordingtothethirdparagraph?

A、Goodteamworkmeanstotalagreementamongmembers.

13、Ihcmanagerotaworkgroupisthedccision-makcr.

C、Responsibilityissharedamongteammembers.

D、Inagroup,membershaveseparateassignments.

标准答案：A

知识点解析：文章第三段比较了worlkgroup和team的不同之处。根据第一、二句

关于team的叙述，可以判断A项不正确，因为A的说法本身就过于绝对化，而且

也与句中的“oftenbuildconsensus”不符。其中第二句提到“在团队中，队员们有共同

的工作任务，个人和团队共同分担责任”，可以判断C符合句意。而至于B、D,

我们可以根据最后两句关于Workgroup的叙述作出判断，其中的关键词“the

manageristhedecision,maker'、和"individualworkassig

18、Differentfromaworkgroup.

A、ateamincludesalargegroupofpeopleworkingtogether,

B、membersofateamarcskilledemployees.

C、theleaderofateambelievesinteamwork.

D、teammembersdon'tcommunicatewiththeleader.

标准答案：C

知识点解析：本题相关内容在第四段。选项A、B可以首先被排除，因为它们可以

是group和team的共同特点.而D则与team的主要特征相矛盾，因此也被排除八

选项C其实是本段最后三句话的另外一种表述方式。那里明确指出经理们应该相

信每个成员都能够主动而且合作性地工作，如果他们没有这样的信念，他们肯定会

选择group而不是team,换言之，作为teamleader，他肯定是相信团队合作精神

的，这与C的含义“teamleader崇尚团队合作精神”是一致的，因此本题答案是c。

19、Whatisnotmentionedinthelastparagraph?

A、Teammembersshouldbeawareofthedesignatedobjectives.

B、Teammembersmaysometimesabusethedecision-makingpower.

C^Teammembersshouldcontributetothedevelopmentoftheteam.

D、Teammembersareentitledtomakesomedecisions.

标准答案：B

知识点解析：参考最后一个段落，不难发现段中第二句话与选项A相符，第三句

与D相符。正确理解第四句非常关键，它的意思是“当人们自主工作时，他们的工

作表现就更好“，而选项B“队员们有时会滥用他们的自主决定权”显然与此意不符

合。另外，选项C与第五句内容一致。综上所述，只有B项与最后一段不符合,

因此答案为B。

20>Accordingtotheauthor,agoodteamleader

A、providestimelyhelptoeVerymember.

B、execspositiveinfluenceonteammembers,performance.

C、isaself-motivatedperson.

D、doesn'texpecttoomuchaccomplishmentfrommembers.

标准答案：B

知识点解析：本题的答案其实出现在最后一段的结尾处，尤其是最后两句，意思是

“一个合格的leamleader应该乐于认同队员的成就，因为队员的努力工作需要得到

肯定和赞赏，这样他们才能一直保持良好的工作表现由此不难判断B为正询答

案。

四、完形填空(单选)(本题共10题，每题1.0分，共

10分。)

•ReadthearticlebelowaboutTalentManagement.•Choosethecorrectwordorphraseto

filleachgapfromA,B,C,orD.*Foreachquestion21——30,markoneletter(A,B,C,or

D)onyourAnswerSheetTargetedTalentManagementMostlargeorganizationstalk

aboutTalentManagementaspartoftheirwider(21)Itisacrucialwayofsecuring,

developingandmotivatingpeoplewiththerightskillsandapproachestomeetbusiness

(22)Buthowmanyofourstrategicgoalsarefully(23)byourtalentedpeople?Alltoo

often,wefindthatwedon'thavetherightpeopleinplacetofilla(24)whenitappears,

orwesimplycan'tkeep(25)oftheindividualswewant.Evenworse,talentedpeoplemay

simplynotbeoperatingatthe(26)werequire.Sowhatcanwedoto(27)thesemissed

opportunities?Ibelievethatthebiggestsinglechallengeisachievinggenuine

"connectedness"betweenTalentStrategyandBusinessStrategy.Awiderangeofpeople

processesoftentakeplacewithoutaclearrelationshipwiththe(28)aimsandcultureof

thebusiness.Thinkabout(29),performancemanagementanddevelopment-towhat

extentaretheseprocessesbasedonaclearanalysisofthetalentsandskillsthatpeople

willneedtooperateatthenextlevel?Towhatextentdoyoubuildpeople'scapabilityand

(30).tomeettheneedsofthebusinessinafewyears'time?Itisvitallyimportantto

buildacleardefinitionofwhateachorganisationreallymeansbytalentthroughoutthe

organisation.Theacidtestissimplc-dopeoplewiththesequalitiesdeliverthekindsof

businesssuccessweareaimingfor?

21、

A、strategy

B、opportunities

C、approaches

D、processes

标准答案：A

知识点解析：暂无解析

22、

A^target

B、aim

C、objectives

D、destination

标准答案：C

知识点解析：暂无解析

23、

A、tultillcd

B、met

C^accomplished

D、performed

标准答案：B

知识点解析：暂无解析

24、

A、blank

B、break

C、space

D、gap

标准答案：D

知识点解析：暂无解析

25、

A、clutch

B、grip

C、grasp

D、hold

标准答案：D

知识点解析：暂无解析

26、

A、layers

B、levels

C^class

D、rank

标准答案：B

知识点解析：暂无解析

27、

A、snatch

B、grip

C^seize

D、clutch

标准答案：C

知识点解析：暂无解析

28、

A、ultimate

conclusive

C、eventual

D、last

标准答案：A

知识点解析：暂无解析

29、

A^enrollment

B、enlistment

C、recruitment

D、promotion

标准答案：C

知识点解析：暂无解析

30、

A、intention

stimulation

C^motive

D^motivation

标准答案：D

知识点解析：暂无解析

五、完形填空(填空)(本题共10题，每题1.0分，共

10分。)

•ReadthearticlebelowaboutTheImport-ExportBalance.eForeachquestion31—40,

writeonewordinCAPITALLETTERSonyourAnswerSheet.Theadvantagesof

internationaltradeareobvious.TradingWITHothernationscanalsoposeproblemsifa

country'simportsandexportsdonotbalanceout,though.(31)decidingwhethera

balancedocsordocsnotexist,economistsusetwomeasures:balanceoftradeand

balanceofpayments.Thetotaleconomicvalueofallproductsimported(32)acountry

comparedtothetotaleconomicvalueofallotherproductsexportedoutofacountryis

thatnation'sbalanceoftrade.Relativelysmallimbalancesinthevalueofimportsand

exportsforacountryarequitecommonand(33)veryimportant.However,sometimesa

country'stradeimbalancecanbeverylarge.Forexample,Japanexportsgoodsand

servicesequal(34)about15percentofeverythingitmanufactures.However,itonly

needstoimportgoodsandservicesequaltoaround5percent(35)whatitmanufacturesat

home.Thedifferenceamounts(36)atradesurplus(apositivebalanceoftrade)ofseveral

billiondollarseachyear.Japanisgenerallycontent(37)itstradeimbalance,becauseit

results(38)moremoneyflowingintothecountrythanisflowingout.Butsomeofits

tradingpartnersarenot.Forthelastseveralyears,theUnitedStateshasbeenimporting

morethanitexports,resultinginatradedeficit(anegativebalanceoftrade).(39)a

consequence,moremoneyisleavingtheUnitedStates(40)isenteringit.

31、

标准答案：IN

知识点解析：暂无解析

32、

标准答案：INTO

知识点解析：暂无解析

33、

标准答案：N