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剑桥商务英语高级考试试题(三十)
一、READING （PART ONE ）（共8小题,共8.0分）·Look at the statements below and at the five extracts from an article about Web hosting provider,its reseller and outsourcing. ·Which article (A, B, C, D or E) does each statement 1—8 refer to? ·For each statement 1—8, mark one letter (A, B, C, D or E) on your Answer Sheet. ·You will need to use some of these letters more than once.
第1题
A ．Flat Tax
Income tax is a direct tax which is levied on the income of private individuals ．There are various income tax systems that exist ．ranging frOm a flat tax to an extensive progressive tax systern ．
A flat tax ，also cal led a proportional tax ，is a system that taxes ．Usual ly the flat tax is proposed to k ick in at a certain income level ，or to exempt income below that level ，so that the lowest-income members of society don't need to pay income tax ．
Proposed flat taxes usually allow little or no exemption of earned income besides the bottom-level exemption ．
Advocates of a flat tax claim that it will end unfair discrimination ．They also argue that flat taxes are easier(and cheaper)to administer and comply with than complex ，graduated taxes ．Most political parties that advocate the introduction of a flat tax are on the right of the pol itical spectrum ．
B ．Progressive Tax
A progressive tax ，or graduated tax ，is a tax that is larger as a percentage of income for those with larger incomes ．It is usually applied in reference to income taxes ，where people with more income pay a higher percentage of it in taxes ．The term progressive refers to the way the rate progresses from low to high ．
C ．Regressive Tax
A regressive tax is a tax which takes a larger percentage of income from people whose income is low ． A tax which places placesonately more of a burden on those with lower incomes ．
Regressive taxes ，as opposed to progressive taxes ，are more burdensome on lower-income individuals than on higher-income individuals and corporations ．
D ．Tax Deduction
Within the United States'income tax system ，a tax deduction ，or" tax-deductible expense" ，is an item which is subtracted from gross income in order to arrive at the taxable income ．
Effectively ，the taxpayer pays no income tax on the amount of money he spent on tax-deductible expenses ．For example ．if an individual earns$50，000 in a year and gives $5，000 to tax-deductible charities ，he will end up paying income tax as though he had earned only$45，000 that year ．In this way ，the federal and state governments
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encourage certain types of spending ．
E ．Tax Avoidance and Tax Evasion
Tax avoidance is the legal exploitation of the tax regime to one's own advantage ，to attempt to reduce the amount of tax that is payable by means that are within the law whilst making a full disclosure of the materialinformation to the tax authorities ．
Tax evasion ，on the other hand ，is a crime ．Tax evasion usually entails taxpayers deliberately misrepresenting or concealing the true state of their affairs to the tax authorities to reduce their tax liability ，and includes ，in particular ，dishonest tax reporting ，such as under-declared income ，profits or gains ；or overstated deductions ．
In the U ．S ．if you donate 10，000 dollars to some charity organization ，you can take that sum away from your total income when you pay income tax ．
【正确答案】：D
【本题分数】：1.0分
【答案解析】
[精析] 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 。
第2题
This tax forces lower-income people and corporations to earn more money ，because the less you earn ，the more taxes you have to pay ．
【正确答案】：C
【本题分数】：1.0分
【答案解析】
[精析] 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 。
第3题
This tax system ensures that the people with the lowest income don't have to pay income tax ．
【正确答案】：A
【本题分数】：1.0分
【答案解析】
[精析] 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：the lowest-income members of society don't need to pay income tax ，由此可得答案为A 。 第4题
The more money you earn ，the more taxes you should pay in terms of income tax ．
【正确答案】：B
【本题分数】：1.0分
新剑桥商务英语高级习题 答案 Last revision date: 13 December 2020.
English for Business Studies Key to Unit 01: The three sectors of the economy This unit covers a lot of basic vocabulary concerning developed economies much of it in an extract from a well-known British novel. It also discusses the evolution of the economy of most of the older industrialized countries, with the decline of manufacturing industry and its replacement by services. There is an extract from a magazine interview with an economist and an interview with a British Member of Parliament on this issue. 1a Vocabulary p09 Identify the most prominent features in this photograph, which illustrates various important elements of the infrastructure of a modern industrialized country. The photo clearly shows a large factory (the Unilever factory in Warrington, England) in the center, with more factories, industrial units, or warehouses in the top right-hand corner. The large factory seems to include some office buildings. Also visible are agricultural land (in the background; the land in the foreground doesn’t appear to be cultivated), a river, a railway and several roads, and housing, perhaps with a school in the center of the housing estate top left. 1b Reading p10 What is the key point that this extract is making about economies? The text suggests that most people take for granted the amazing complexity of the economic infrastructure. 1c Comprehension p11 lines 4-7, Robyn sees examples of all three. What are they? Tiny fields (the primary sector), factories (the secondary sector), and railways, motorways, shops, offices, and schools (the tertiary sector). long sentence from lines 12-28 lists a large number of operations belonging to the different sectors of the economy. Classify the 18 activities from the passage Primary sector: digging iron ore, mining coal. Secondary sector: assembling, building, cutting metal, laying cables, milling metal, smelting iron, welding metal. Tertiary sector: advertising products, calculating prices, distributing added value, maintenance, marketing products, packaging products, pumping oil, transportation. you think of three important activities to add to each list (not necessarily in relation to the kettle) Primary sector: farming (agriculture), fishing and forestry Secondary sector: manufacturing, transforming and processing Tertiary sector: financing, designing, retailing
BEC商务英语高级真题及答案(5) In the last few years, managers throughout industry have seen more changes than many of them could have expected to see in their entire working lives having to communicate information which often leads to feelings of insecurity has become a key activity. From being regarded as relatively unimportant in many companies , management employee communication has become a central corporate need. Concordia International provides a good example of a company that has adjusted well to the changing needs for communication . since 1995 , Concordia has been turned inside-out and upside-down, to ensure that it is a marketing –led, customer-responsive business, one that looks outwards at customers and competitors, rather than inwards at its own processes and the way things were done in the past. In the last eight years, Concordia has reduced its workforce by more than 80.000 people - or 35% -on a voluntary basis, with further downsizing anticipated. From being an engineering company, Concordia is now remaking itself as a service company. The role of employee communication in such a context is to build people’s self-confidence, to persuade them that, although it is inevitable that the changes will go ahead, they also bring with them new opportunities for employees. However, this is not an easy task. People tend to be skeptical of these claims and to feel that they are losing touch with the company they have worked for over many years. This is understandable, since many of the old certainties are being swept away , including the core activities of the company they work for. Above all , they have had to face up to the fact that they no longer have a job for life. Research indicates that people respond to this predicament in a variety of ways. The bulk of employees fall into two main categories in terms of their response to the
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2020年BEC剑桥商务英语高级阅读试题及答案（卷二） Lack of self-confidence will put you at a disadvantage in a negotiation . 1. This company has been involved in diversifying its business activities. 2. Although this company is doing well, it has a number of internal difficulties to deal with 3. This company has reduced the profits it makes on individual items 4. One statistic is a less accurate guide to this company’s performance than another 5. The conditions which have helped this company are likely to be less favourable in the future 6. This company’s share price has been extremely volatile over the last twelve months 7. This company is likely to be the subject of a takeover bid in the near future 8. This company’s performance exemplifies a widely held belief A Chemical Company Masterson’s interim pre-tax profits growth of 20% was somewhat inflated as a result of the income received from the disposal of several of the company’s subsidiaries. The underlying 8% rise in operating profits is a more realistic gauge of the company’s true progress. However,
7.1 Strengths and weaknesses (page 67) 1I admire my boss a lot. He’s very capable;he knows exactly what he’s doing and he’s not afraid to get his hands dirty,not like some managers who think they’re above it all. The one problem is that he takes on too much. I don’t think it’s because he doesn’t trust us to do a good job--it’s because he likes to be involved in everything. He ‘s a bit of control freak. The result is that he spreads himself very thin, when he could hand more work out to others, and he’s often overloaded and stressed. 2 Cheryl’s not particularly brilliant, but she knows that. She knows her own limitations, which is certainly one of her strengths. In fact, I don’t think you have to be particularly bright to be a manager-- that’s more a quality you need in a leader. A manager’s job is to bring order to the workplace and the team, so that people are clear about what they should be doing and when they should be doing it. Cheryl is very good at getting everyone working in the most efficient way and that makes our working environment much less stressful. 3 He’s not an easy guy to work for. He has very high expectations of his staff and he can be rude and too direct. Sensitivity is not his strong point. He often puts you on the spot: ‘What makes you think this will work?’‘Have you thought about the cost of this?’and so on . You have to be prepared to justify your actions a lot. Some people can’t stand being challenged like this all the time, but you can’t deny that he gets the most out of his staff. People do perform. 4 There are people who listen to what you are saying, and people who hear what you are saying. Paul is one of the former. He does try to listen to other people’s ideas, but his mind has often moved onto the next thing, and he doesn’t take on board what you’re saying. It’s the same thing when he’s expressing his own ideas and wishes. He kind of takes it for granted that everyone has reached the same point in their thinking that he has, when often they’re still two or three steps behind. Don’t get me wrong, he’s very nice guy--kind and clever, and he has lots of great ideas and vision for the company--but because of these communication difficulties, he can be very frustrating to work for. 5 The financial rewards in our company are not so huge, but in spite of that, in my team we all stay very motivated because our boss really appreciates our work. She’s actually very protective of her own people. She gives us a lot of praise. Other people in the company say she’s a maverick, a kind of a loner. They say she’s difficult to get on with and doesn’t really have the company’s interests at heart. But I wouldn’t known about that really, because it’s not the side of her that we see. What we get is 100% loyalty and encouragement.
商务英语(BEC)考试高级阅读真题及答案题目 PART ONE Questions 1 – 8 Look at the statements below and at the five reports about companies onλ the opposite page from an article giving advice to self-employed consultants about negotiating fees for their services. Which book (A, B, C,D or E) dose each statement 1 –8 refer to ?λ For each statement ! – 8, make one letter (A, B, C,D or E) on your Answerλ Sheet . You will need to use some of these letters more than once .λ Example : 0 Lack of self-confidence will put you at a disadvantage in a negotiation . 0 A B C D E 1. This company has been involved in diversifying its business activities. 2. Although this company is doing well, it has a number of internal difficulties to deal with 3. This company has reduced the profits it makes on individual items 4. One statistic is a less accurate guide to this company’s performance than another 5. The conditions which have helped this company are likely to be less favourable in the future 6. This company’s share price has been extremely volatile over the last twelve months 7. This company is likely to be the subject of a takeover bid in the near future 8. This company’s performance exemplifies a widely held belief A
美联英语提供：剑桥商务英语高级题目 关于关于英语那些你不知道的事都在这里 https://www.doczj.com/doc/d69788051.html,/test/quwen.aspx?tid=16-73675-0 下面是学习啦小编整理的剑桥商务英语高级题目，以供大家学习参考。 剑桥商务英语高级题目： 阅读部分： Part1: 关于felxible working time，8条里有一条提到flexible working使经理不能很好地管理员工，有一条提到要换经理，有一条提到公司可以牺牲利益给员工flexible working，因此留住员工，还有特定种类员工喜欢flexible working,flexible working 的方式，换掉不能适应flexible working 的经理。 Part2: 关于一个人的经营方式：不要事事去做计划，背景，支持的实例，其它不用他理念的公司出现的问题。Part3： HR 得到股份，公司业绩好很多，这部分时间不够，看的不太仔细，说CEO引进什么制度，由他发扬，具体的trainning program ,员工在其中的收获，由此得出的经验(最后一道题问的)，基本上每段一题，单词蛮烦 Part4: 讲的是一个国家的纺织厂工人举行大罢工，抗议雇佣者和政府单方面修改协议。文段中出现罢工者代表的谈话，最后又出现了另一起可能发生的罢工。 写作部分：
小作文： 描述4年中四个不同部门的汽车销量的增长对比：小轿车英国国内国外销量，商务车在英国国内国外的销量 大作文： Report: 要求写一篇报告，针对部门内的浪费情况和原因。要点：1.该报告的简介;2.搜集资料的渠道;3.浪费的现象有哪些;4.改善措施。 Proposal: 关于sponsorship的，是比较常见的商务话题。这个话题还在真题集上出现过。只不过今天考的要难。 Letter: You are a marketing company, one of your potential customer have asked you to give them a promotion about their company. 1).outline the possible ways how will you to promote their company; 2).take the examples of you customers you have been helped; 3). ask for more information of that company; 4).suggest a meetin 听力部分： Part1： 1.勉强记得头两个是corporate, starter，最后两个应该是seminars, contract，还有一个off-the-shelf。 2.除了最后一个是contract，其他顺序是真记不清了，应该还有CROSS SELL和CUSTOMER FACING，具体中间有没有连字符神马滴应该不影响吧，starter是第三或四吧。 3.好像记得有corporate, cross-sell , start-up, food, contract,seminars, IT system ，
历年BEC商务英语高级考试真题（17） 1 Genuine feedback would release resources to be used elsewhere. 2 Managers are expected to enable their staff to work effectively. 3 Experts are unlikely to facilitate a move to genuine feedback. 4 There are benefits when methods of evaluating performance have been negotiated. 5 Appraisals tend to focus on the nature of the face-to-face relationship between employees and their line managers. 6 The idea that employees are responsible for what they do seems reasonable. 7 Despite experts’assertion, management structures prevent genuine feedback 8 An increasing amount of effort is being dedicated to the appraisal process. A Performance appraisal is on the up and up. It used to represent the one time of year when getting on with the work was put on hold while enormous quantities of management hours were spent in the earnest ritual of rating and ranking performance. Now the practice is even more frequent. This of course makes it all the more important how appraisal is conducted. Human resources professionals claim that managers should strive for objectivity and thus for feedback rather than judgement. But the simple fact of the matter is that the nature of hierarchy distorts the concept of feedback because performance measure are conceived hierarchically. Unfortunately, all too many workers suffer from the injustices that this generates. B The notion behind performance appraisal- that workers should be held accountable for their performance-is plausible. However, the evidence suggests that the premise is wrong. Contrary to assumptions appraisal is not an effective means of performance
新编剑桥商务英语高级答案【篇一：新编剑桥商务英语高级第三版第10.1】 p> 10.1 travel and entertainment vocabulary business travel 1do you agree with this view? ‘i can see a trend, executives want to save costs on businesstravel ,and connecting people virtually is becoming more affordable.’ 2study the phrases in the box.what does each one mean?how is it pronounced? commute subsidised transport congestion give a lift to someone rush hour teleconferencingcar share schemetravel expenses 3which of these statements do you sympathise with? 1 spending two hours each day commuting to and from work really affects people’s quality of life. 2 it’s fair that the company should subsidise travel for people who commute a long way to work. learning tip 3 if more people worked flexibly we could avoid congestion and rush hours. try to use idiomatic 4 i don’t mind giving a colleague a lift to work now andphrases when then but i couldn’t take part in a car share scheme. i expressing opinions: enjoy that hour to myself in the mornings. eg i couldn’t agree5 air travel is too time-consuming.video and
新编剑桥商务英语高级第三版高级教材答案 Page 6 and 7 3 Answers 1 retire 2 joined 3 reward 4 laid off 5 trained 6 leave 7 recruits 8 flexible 9 temporary 10 day off 5 Answers 1 employment (also employer, employee) 2 promotion (also promoter) 3 retirement (also retiree) 4 resignation 5 training (also trainer, trainee) 6 recruitment (also recruiter) 7 application (also applicant) 8 dismissal 9 pay (also payment) 10 reward 9 Answers 1 not interested in working hard 2 people in their twenties 3 getting what you want as soon as you demand it 4 parents and colleges who overprotect and spoil young people 5 your generation gave us everything we wanted 6 to work very hard for you 7 to sit quietly in a little office Page 8 and 9 1 Answers + gerund (-ing) + to + infinitive (to do) be good at plan/intend/aim
Test One I. Choose the best answer. 1.Multinational companies usually have _____ in different countries. A) parent companies B) subsidiaries C) factories D) subsidies 2.One aim of companies which sell goods or services is to increase their market _____. A) occupation B) percentage C) share D) offer 3. In order to improve their services to customers, banks need to become more ____. A) customer-oriented B) profitable C) aggressive D) efficient 4. Having only ____ in different countries gives global companies more flexibility to move their manufacturing activities from one country to another. A) subsidiaries B) assembly lines C) research centers D) assembly operations 5. Cultural differences are one of the potential ___ of international mergers. A) threats B) pitfalls C) attractions D) advantages 6. Most countries give foreign companies _____ to attract new investment. A) tariff reduction B) important tariffs C) tax incentives D) share ownership 7. Companies that handle all aspects of their business internationally, such as the big oil companies, are known as ____ companies. A) multinational B) venture capital C) merged D) vertically-integrated 8. The movement of money into and out of a company is known as ____. A) annual turnover B) profit margin C) cash flow D) bank charges. 9. All mergers aim to create ___ for the two companies? shareholders. A) added value B) overheads reduction C) economies of scale D) tax benefits 10. The Legend computer company has always been ______ and different in the design and technology of its PCs. A) effective B) competent C) expensive D) innovative 11. Setting up a business in a foreign country involves a lot of _____. A) import tariffs B) red tape C) tax payments D) import quotations 12. When companies decide to restructure, it is usually ____ who are made redundant. A) middle managers B) secretarial staff C) brand managers D) production workers 13. To run their foreign subsidiaries, multinationals usually appoint a ____. A) executive manager B) team leader C) decision maker D) country manager 14. In joint ventures, two or more companies ____ on specific projects. A) collaborate B) compete C) practice D) work
剑桥商务英语高级考试试题及答案解析 一、READING（PART ONE ）（共8小题,共8.0分）·Look at the statements below and at the five extracts from an article about Web hosting provider,its reseller and outsourcing. ·Which article (A, B, C, D or E) does each statement 1—8 refer to? ·For eac h statement 1—8, mark one letter (A, B, C, D or E) on your Answer Sheet. ·You will need to use some of these letters more than once. 第1题 A Separate Legal Entity A unique feature of a company is that, no matter how many individuals have bought shares in it, it is treated in its dealings with the outside world as if it was a person in its own right. It is said to be a separate legal entity. Just as the law can create this separate legal person, the law also can eliminate it, but its existence can only be terminated by using the proper legal procedures. Thus, the identity of the shareholders in a large concern may be changing constantly as shares are bought and sold by different people. On the other hand, a small private company may have the same shareholders from the date it is incorporated (the day it legally came into being), until the date when liquidation is completed (the cessation of the company, often known as "winding up" or being "wound up"). A prime example of its identity as a separate legal entity is that it may sue its own shareholders, or in turn be sued by them. B Limited Liability Most companies are "limited" companies. This means that any shareholder who has paid for the share(s) which he has bought cannot be forced to pay more money into the company if, for example, it is making losses or has gone into liquidation. Thus, the maximum amount of money any shareholder can lose by investing in a company is the amount he has invested. Unlike in sole traders or partnerships a shareholder in a limited company cannot be forced to sell his own property to pay the debts of the business. If a shareholder has not paid in full for the shares he has agreed to buy, he can be forced to pay the balance owing on the shares. Once he has paid that amount he cannot be forced to pay any further amount. Thus, his liability is limited. C Company Directors The day-to-day management of a company is not carried out by the shareholders. Shareholders can normally attend, and vote at, general meetings of their company. At one of these meetings the shareholders will vote for directors, the people to whom the running of the company is entrusted. At each Annual General Meeting (AGM) the directors have to report to the shareholders. They write a directors' report and this is accompanied by a set of final accounts for the year. If there is a change in the directors of a company, for example, a new director being appointed or an existing director resigning, this change must be notified to the Companies Office within fourteen days of the change. The board of directors (usually known simply