BEC商務(wù)英語（高級）閱讀模擬試卷95

一、概括文意配伍(本題共8題，每題1.0分，共8

分。)

Looka(thestatementsbelowandatthefiveextractsfromanarticleaboutbroadening

corporateresponsibility.Whicharticle(A,B,C,DorE)doeseachstatement1—8refer

to?Foreachstatement1—8,markoneletter(A,B,C,DorE)onyourAnswerSheet.You

willneedtousesomeoftheselettersmorethanonce.Thereisanexampleatthe

beginning,(0).

Example：

0Marketsmaypenalizeresponsiblefirmswithoutrightpublicpolicies.

ABCD

AExecutivesarecomingtounderstandthattheycan'tmeettheircorporateresponsibility

simplybymaximizingshareholdervalue.LastyearPricewaterhouseCooperssurveyed

1161chiefexecutiveofficersofcompaniesfrom33countries.Some68percentofthose

polledsaidthatglobalcorporateresponsibilitywasvitaltoprofitability.Meanwhile

citizensaroundtheworldhavebecomemorevocalindemandingthatglobalbusiness

beheldaccountableforconductthatcouldunderminesocial,environmentaloreconomic

progress.BAlthoughmarketshaveencouragedmorefirmstoactinaresponsiblemanner

intheglobaleconomy,marketforceshavenotbeensufficienttoensureresponsible

behaviorallofthetime.Moreover,theresponsiblefirmsthatworkhardertoensurethat

workersortheenvironmentaretreatedwellastheymakegoodsandservicescouldhave

highercosts,whichmayallowothercompetitorstogainmarketshare.Therightmixof

publicpoliciescanensurellialresponsibleHnnsarcnolpenalized.CWashingtonD.Cis

drowninginpaper.Congresshasvotedonproposalstopromotecorporateresponsibility.

Meanwhile,thePresident,executivesandactivistsareallscurryingaboutinsearchof

additionalproposalstomakeexecutivesmoreaccountablefortheircompanies'financial

reports.Given(hatcapitalismtodayisglobalaswellaslocal,theU.Smustworkwithits

alliestowriteinternationalcorporategovernancenorms.Butweneedtousethis

opportunitytothinkmorebroadlyabouthowtoreassureglobaleconomicconfidence

longterm.Allofthereformefforts(odatefocusonanarrowdefinitionofcorporate

responsibility.PresidentBushacknowledgedinhisJuly9thspeech,"Thereisno

capitalismwithoutconscience."Thatiswhytheultimatereformwouldencourage

corporationstoalsoactresponsibilitytowardstheirworkersandtheenvironment.DThe

codes,includingonespromotedbytheDepartmentofState——theVoluntaryPrinciplesfor

SecurityandHumanRightsandtheOECDGuidelines,arcdesignedtohelpbusiness

protecthumanrightsinnationswithpoorhumanrightsrecords.Corporatesocial

responsibilitypoliciescanalsoincludeEPAregulationsthatrequirecorporationsto

reportontheirglobalenvironmentalliabilities.Afteraikthecostsofcleaningupcanbea

majordrainoncorporateprofits.Butthesepoliciesarcnotwellcoordinatedorknownas

CSRpolicies.Weresomeonetocompileanoverview,wemightgainagreater

understandingofhowsuchpoliciescanbemademoreeffective.Buttherearesome

policiesincludingtaxpoliciesthatencouragefirmstoshiftproductionortheir

headquarterstonationswithweakerfiscalorregulatorysystems.Otherpoliciesthatmay

undermineglobalcorporateresponsibilityincludecorporatewelfareandagricultural

protectionism.ETheFrenchgovernmentrecentlyoverhauledFrenchcorporatelawand

mandatedthedisclosureofcompanies'socialandenvironmentalaswellasprofit

performance.Thisisagoodidea.TheBritishrequirepensionfundstoreportonthe

social,environmental,aswellasprofitperformanceoftheirinvestments.TheCanadian

governmentisalsoexaminingawiderangeofpublicpoliciestopromoteCSR.Perhaps

themostinterestingdevelopmentwasthatin2001,withfundingfromtheAtkinson

Foundation,fiveprivatecitizensorganizedacommissionondemocracyand

accountability.Theirfinalreportissued25specificpolicyrecommendationson

promotingglobalanddomesticCSR.

1、Manynationsaredevelopingaconsensusthatpublicpoliciescanandshouldpromote

domesticandglobalCSR.

標(biāo)準(zhǔn)答案：E

知識點解析：暫無解析

2、Stakeholderscan'tsimplyrelyonmarketforcestoensureglobalcorporatesocial

responsibility.

標(biāo)準(zhǔn)答案：B

知識點解析：暫無解析

3、Maximizingshareholdervaluealoneisnotagoodenoughlong-termstrategy.

標(biāo)準(zhǔn)答案：A

知識點解析：暫無解析

4、TheUnitedStateshasawiderangeofpoliciesthatareexplicitlydesignedtopromote

globalcorporateresponsibility.

標(biāo)準(zhǔn)答案：D

知識點解析：暫無解析

5、President,executivesandactivistshopethatnewreportingrequirementsandauditing

ruleswillreassureglobalinvestors.

標(biāo)準(zhǔn)答案：C

知識點解析：暫無解析

6、Thefundamentalreformshouldpromotecorporations(oanswerfortheirworkersand

theenvironment.

標(biāo)準(zhǔn)答案：C

知識點解析：暫無解析

7、TheU.Shasawiderangeofpublicpoliciesthatundermineglobalcorporatesocial

responsibility.

標(biāo)準(zhǔn)答案：D

知識點解析：暫無解析

8、Theeffortsofmakingproposalspromotecorporateresponsibilityarelaudable,but

theywillproveinsufficient.

標(biāo)準(zhǔn)分寮.r

知識?解析：暫無解析

二、段落完型(本題共6題，每題7.0分，共6分。)

ReadthistexttakenfromanarticleaboutAccounting.Choosethebestsentencetofill

eachofthegaps.Foreachgap9—14,markoneletter(A—H)onyourAnswerSheet.Do

notuseanylettermorethanonce.Thereisanexampleatthebeginning,(0).Accounting

istheprocessofsystematicallycollecting,analyzing,andreportingfinancial

information.(0)H.Aprivateaccountantisemployedbyaspecificorganizationto

operateitsaccountingsystemandtointerpretaccountinginformation.Apublic

accountantperformsthesefunctionsforvariousindividuals,orfirms,onaprofessional-

feebasis.(9)Theaccountingprocessisbasedontheaccountingequation:Assets=

liabilities+owners'equity.(lO).Therearefivestepsintheaccountingprocess:

1)Sourcedocumentsareanalyzedtodeterminewhichaccountstheyaffect.2)Each

transactionisrecordedinajournal.3)Eachjournalentryispostedintheappropriate

generalledgeraccounts.4)Attheendofeachaccountingperiod,atrialbalanceis

preparedtomakesurethattheaccountingequationisinbalanceat(heendoftheperiod.

5)FinancialStatementsarepreparedfromthetrialbalance.。1).Anewaccounting

cycleisthenbegunforthenextaccountingperiod.Thebalancesheet,orstatementof

financialposition,isasummaryofafirm'sassets,liabilities,andowners'equityaccounts

ataparticulartime.(12).Onthebalancesheet,assetsarecategorizedas

currcnt(convertibletocashinayearorless),fixcd(tobeusedorheldformorethanone

year),orintangiblc(valuablcsolelybecauseoftherightsoradvantagesthey

confer).。3).Forasoleproprietorshiporpartnership,owner'sequityisreported

hytheowner'snameinthelastsectionofthebalancesheet.Foracorporation,thevalue

ofcommonstock,preferredsiock,andretainedearningsisreportedintheowners'equity

section.Anincomestatementisasummaryofafirm'sfinancialoperationsduringa

specifiedaccountingperiod.(l4).Operatingexpensesarethendeductedto

computenetincomefromoperations.Finally,non-operalingexpensesandincometaxes

aredeductedtoobtain(hefirm'snetincomeaftertaxes.Theinformationcontainedin

thesetwofinancialstatementsbecomesmoremeaningfulwhenitiscomparedwith

correspondinginformationforpreviousyears,forcompetitors,andfortheindustryin

whichthefirmoperates.

Example：0ABCDEFGH

CZJCZDCZJCZ3C3CZ3C=J■人c-

AOnthueincome

statement,thecompany'sglossprofitonsalesiscomputedbysubtracting(hecostof

goodssoldfromnetsales.BTheseratiosprovideapictureofthefirm'sprofilabilily,its

short-teimfinancialposition,itsactivityintheareaofaccountsreceivableandinventory,

anditslong-termdebtfinancing.CSimilarly,currentliabilitiesarethosethataretobe

repaidinoneyearorless,andlong-termliabilitiesaredebtsthatwillnotberepaidforat

leastoneyear.DDouble-entiybookkeepingensuresthatthebalanceshownbythe

equationismaintained.EThisstatementmustdemonstratethattheequationisin

balance.FAccountinginformationisusedprimarilybymanagement,butitisalso

demandedbycreditors,suppliers,stockholders,andgovernmentagencies.GOnce

statementsarcprepared,thebooksarcclosed.HBookkeepingisessentiallyrecord-

keepingwhichispartoftheoverallaccountingprocess.

9、

標(biāo)準(zhǔn)答案：F

知識點解析：暫無解析

10、

標(biāo)準(zhǔn)答案：D

知識點解析：暫無解析

11、

標(biāo)準(zhǔn)答案：G

知識點解析：暫無解析

12、

標(biāo)準(zhǔn)答案：E

知識點解析：暫無解析

13、

標(biāo)準(zhǔn)答案：C

知識點解析：暫無解析

14、

標(biāo)準(zhǔn)答案：A

知識點解析：暫無解析

三、常規(guī)閱讀理解(本題共6題，每題7.0分，共6

分。)

Readthefollowingextractfromanarticleaboutmonopolisticcompetition,andthe

questionsfollowed.Foreachquestion15—20,markoneletter(A,B,C,orD)onyour

AnswerSheetfortheansweryouchoose.Is(heoutcomeinamonopolistically

competitivemarketdesirablefromthestandpointofsocietyasawhole?Can

policymakersimproveonthemarketoutcome?Therearcnosimpleanswerstothese

questions.Onesourceofinefficiencyisthemarkupofpriceovermarginalcost.Because

ofthemarkup,someconsumerswhovaluethegoodatmorethanthemarginalcostof

production(butlessthantheprice)willbedeterredfrombuyingit.Thus,a

monopolisticallycompetitivemarkethasthenormaldeadweightlossofmonopoly

pricing.Althoughthisoutcomeisclearlyundesirablecomparedtothefirst-bestoutcome

ofpriceequaltomarginalcost,thereisnoeasywayforpolicymakerstofix(heproblem.

Toenforcemarginal-costpricing,policymakerswouldneedtoregulateallfirms(hat

producedifferentiatedproducts.Becausesuchproductsaresocommonintheeconomy,

theadministrativeburdenofsuchregulationwouldbeoverwhelming.Moreover,the

regulatingmonopolisticcompetitorswouldentailalltheproblemsofregulatingnatural

monopolies.Inparticular,becausemonopolisticcompetitorsaremakingzeroprofits

already,requiringthemtolov/ertheirpricestoequalmarginalcostwouldcausethemto

makelosses.Tokeepthesefirmsinbusiness,thegovernmentwouldneedtohelpthem

covertheselosses.Ratherthanraisingtaxestopayforthesesubsidies,policymakersmay

decideitisbettertolivewiththeinefficiencyofmonopolisticpricing.Anotherwayin

whichmonopolisticcompetitionmaybesociallyinefficientisthatthenumberoffirmsin

themarketmaynotbethe"ideal"one.Thatis,theremaybetoomuchortoolittleentry.

Onewaytothinkaboutthisproblemisintermsoftheexternalitiesassociatedwithentry.

Wheneveranewfirmconsidersenteringthemarketwithanewproduct,itconsidersonly

theprofititwouldmake.Yetitsentrywouldalsohavetwoexternaleffects:a)The

product-varietyexternality:Becauseconsumersgetsomeconsumersurplusfrom(he

introductionofanewproduct,thereisapositiveexternalityassociatedwithentry;b)The

business-stealingexternality:Becauseotherfirmslosecustomersandprofitsfromthe

entryofanewcompetitor,thereisanegativeexternalityassociatedwithentry.Thusina

monopolisticallycompetitivemarket,therearebothpositiveandnegativeexternalities

associatedwiththeentryofnewfirms.Dependingonwhichexternalityislarger,a

monopolisticallycompetitivemarketcouldhaveeithertoofewortoomanyproducts.

Bothoftheseexternalitiesarecloselyrelatedtotheconditionsformonopolistic

competition.Theformerarisesbecauseanewfirmwouldofferaproductdifferentfrom

thoseoftheexistingfirms.Thelatterarisesbecausefirmspostapriceabovemarginal

costand,therefore,arealwayseagertoselladditionalunits.Conversely,because

perfectlycompetitivefirmsproduceidenticalgoodsandchargeapriceequaltomarginal

cost,neitheroftheseexternalitiesexistsunderperfectcompetition.Intheend,wecan

concludeonlythatmonopolisticallycompetitivemarketsdonothaveallthedesirable

welfarepropertiesofperfectlycompetitivemarkets.Thatis,theinvisiblehanddoesnot

ensure(hattotalsurplusismaximizedundermonopolisticcompetition.Yetbecause(he

inefficienciesaresubtle,hardtomeasure,andhardtofix,thereisnoeasywayforpublic

policytoimprovethemarketoutcome.

15、Whowillbepreventedfrombuyingthegood?

A、Someconsumerswhoalsoestimatethevalueofthegoodatmorethanthemarginal

costofproduction.

B、Someconsumerswhoestimate(hepriceofthegoodatmore(hanthemarginalcost

oftheproduction.

C、Someconsumerswhohaveahighopinionofthegoodalmorethanthemarginalcost

oftheproduction.

D、Someconsumerswhoestimatetheworthofthegoodatmorethanthemarginalcost

oftheproduction.

標(biāo)準(zhǔn)答案：B

知識點解析：暫無解析

16^Whywouldpolicymakersneedtoregulateallfirmsthatproducedifferentiated

products?

A^Becausesuchproductsaresocommonintheeconomy.

B、Becausethereisnoeasywayforpolicymakerstofixtheproblem.

C^Becausetheywanttoenforcemarginal-costpricing.

D、Becausemonopolisticcompetitorsarcmakingzeroprofits.

標(biāo)準(zhǔn)答案：C

知識點解析：暫無解析

17>,policymakersmaydecideitisbetter(olivewith(heinefficiencyof

monopolisticpricing.

A、Withoutraisingtaxestopayforthesesubsidies

B、Inordertoraisetaxestopayforthesesubsidies

C^Tokeepthesefirmsinbusiness

D、Requiringthemtolowertheirprices

標(biāo)準(zhǔn)答案：A

知識點解析：暫無解析

18、Whatdoesanewfirmthinkaboutwhenitconsidersentering(hemarketwithanew

product?

A^Twoexternaleffects.

B、Theexternalitiesassociatedwithentry.

C、Thenumberoffirmsin(hemarket.

D、Theprofititwouldmake.

標(biāo)準(zhǔn)答案：D

知識點解析：暫無解析

19>Whyisi(difficultforpublicpolicytoimprove(hemarketoutcome?

A、Becauseitisdifficulttomeasuretheinefficiencies.

B、Becauseperfectlycompetitivefirmsproduceidenticalgoods.

C、Becauseanewfirmwouldofferaproductdifferentfromthoseoftheexistingfirms.

D、Becausesurplusismaximizedundermonopolisticcompetition.

標(biāo)準(zhǔn)答案：A

知識點解析：暫無解析

20>Whatwillhappenifanewcompanyoffersaproductdifferentfromthoseofthe

existingfirm?

AsMonopolisticallycompetitivemarket.

B、Entryofmorenewfirms.

C、Theproduct-varietyexternality.

D^Thebusiness-stealingexternality.

標(biāo)準(zhǔn)答案：C

知識點解析：暫無解析

四、完形填空(單選)(本題共70題，每題分，共

70分。)

Readthearliclebelowaboutjobenrichment,akindofwaytopromotethework

efficiencyofacompany.ChoosethecorrectwordorphrasetofilleachgapfromA.B,C,

orD.Foreachquestion21—30,markoneletter(A,B,C,orD)onyourAnswerSheet.

Thereisanexampleatthebeginning,(0).JobEnrichmentWhilepayisanattemptto(0)A

zestfulemployees,jobenrichmentisanefforttomotivateviatheworkitself.Job

enrichmentisthe(21)ofchangingthejobsothattheworkwillappealto

employees'higher-levelneeds.Itsaimistomaketheworkmoremeaningful.First,job

enrichmentismerely(22)up,workingharderatwhatyouaredoing.Second,itis

notjob(23),merelyaddinganothermeaninglessjob.Somemanagersassumeihey

areenrichingsubordinates'workbyaddingtheirduties,butthedutiesmustmakethejob

moremeaningfulinordertobeenriching.Third,rotating(24)tasksdoesnothelp,

atleastnotverymuch.Fourth,jobenrichmentdoesnotmean(25)awayallthe

hardpartsandmakingthetaskmoreroutine.Thenwhatisjobenrichment?Job

enrichmentisbasedonFrederickHerzberg'stwo-factortheoryof(26).Herzberg

arguedthatbecausejobrotationandjobenlargementdonotprovideworkerswithany

additionalresponsibilityor(27)overtheirjobs,theydonotreallyenhance

employeemotivation.Jobenrichnient(28)toincreaseboththenumberoftasksa

workerdoesandthecontroltheworkerhasoverthejob.Manycompanies(29)job

enrichmenttoimprovethequalityofworklifefortheiremployees.

Thc(30)benefitsofjobenrichmentarcgreat,butitrequirescarefulplanningand

execution.

Example：

ArewardBencourageCstimulateDpromote

0ABCD

■■CZ3(=3C=l

21、

A、purpose

B、program

C>project

D、process

標(biāo)準(zhǔn)答案：D

知識點解析：暫無解析

22、

A、speeding

B、enhancing

C、promoting

D、speaking

標(biāo)準(zhǔn)答案：A

知識點解析：暫無解析

23、

A、enrichment

B、enrollment

C、enlargement

D、enactment

標(biāo)準(zhǔn)答案：C

知識點解析：暫無解析

24、

A、lexical

B、meaningless

C、leisureful

D、meaningful

標(biāo)準(zhǔn)答案：B

知識點解析：暫無解析

25、

A、cancelling

taking

C、abolishing

D、getting

標(biāo)準(zhǔn)答案：B

知識點解析：暫無解析

26、

A、aim

B、purpose

C、motion

D、motivation

標(biāo)準(zhǔn)答案：D

知識點解析：暫無解析

27、

A、command

B、dominate

C、control

D、rule

標(biāo)準(zhǔn)答案：C

知識點解析：暫無解析

28、

A、purports

B、claims

C、profess

D^represent

標(biāo)準(zhǔn)答案：A

知識點解析：暫無解析

29、

A^make

B、use

C、putforward

D^apply

標(biāo)準(zhǔn)答案：B

知識點解析：暫無解析

30、

A^potential

B、useful

C、meaningful

possible

標(biāo)準(zhǔn)答案：A

知識點解析：暫無解析

五、完形填空（填空）（本題共70題，每題分，共

70分。）

Readthearticlebelowaboutthequalityimperative.Foreachquestion31—40,writeone

wordinCAPITALLETTERSonyourAnswerSheet.Thereisanexampleatthe

beginning,（0）.

Examples：

叵］國［!!□□□□□□□

THEQUALITYIMPERATIVETheglobalenvironmentofbusinessissoimportantthat

weshowit(0)surrounding(31)otherenvironmentalinfluences.Itaffectsallof

(hem.Perhapsthenumberoneglobalenvironmentalchangeis(he

growih(32)internationalcompetitionandtheopeningoffree

trade(33)nations.(34)therecentpast,JapanesemanufacturerslikeHonda

andSonywonmuchofthemarketforautomobiles,videocassetterecorders,TVsets,and

otherproductsbyofferingglobalconsumersbetter-qualityproductsthanU.S.

manufacturers.ThiscompetitionhurtmanyU.S,industriesandmanyjobswere

(35)Today,manufacturersincountriessuchasChina,India,SouthKorea,and

Mexicocanproducehigh-qualitygoods(36)lowpricesbecausetheirworkersare

paidlessmoneythanU.S.workersandthey'velearnedqualityconcepts

(37)Japanese,German,andU.S.producers.Theconsequenceofglobal

competitionisthatnocountrydaresfall(38)othercountriesinprovidinghigh-

qualityproducts.Qualityproductiontechniqueshavebeeninplaceforover

a(39)incountriessuch(40)Japan,theUnitedStates,andGermany.

31、

標(biāo)準(zhǔn)答案：ALL

知識點解析：暫無解析

32、

標(biāo)準(zhǔn)答案：OF

知識點解析：暫無解析

33、

標(biāo)準(zhǔn)答案：AMONG

知識點解析：暫無解析

34、

標(biāo)準(zhǔn)答案：IN

知識點解析：暫無解析

35、

標(biāo)準(zhǔn)答案：LOST

知識點解析：暫無解析

36、

標(biāo)準(zhǔn)答案：AT

知識點解析：暫無解析

37、

標(biāo)準(zhǔn)答案：FROM

知識點解析：暫無解析

38、

標(biāo)準(zhǔn)答案：BEHIND

知識點解析：暫無解析

39、

標(biāo)準(zhǔn)答案：DECADE

知識點解析：暫無解析

40、

標(biāo)準(zhǔn)答案：AS

知識點解析：暫無解析

六、改錯(本題共72題，每