剑桥商务英语高级考试试题及答案解析.docx
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剑桥商务英语高级考试试题及答案解析.docx
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剑桥商务英语高级考试试题及答案解析
一、READING(PARTONE)
(共8小题,共8.0分)·LookatthestatementsbelowandatthefiveextractsfromanarticleaboutWebhostingprovider,itsresellerand
outsourcing.·Whicharticle(A,B,C,DorE)doeseachstatement1—8referto?
·Foreachstatement1—8,markoneletter(A,B,C,DorE)onyourAnswer
Sheet.·Youwillneedtousesomeoftheselettersmorethan
once.第1题ASeparateLegalEntityAuniquefeatureofacompanyisthat,nomatterhowmanyindividualshaveboughtsharesinit,itistreatedinitsdealingswiththeoutsideworldasifitwasapersoninitsown
right.Itissaidtobeaseparatelegal
entity.Justasthelawcancreatethisseparatelegalperson,thelawalsocaneliminateit,butitsexistencecanonlybeterminatedbyusingtheproperlegal
procedures.Thus,theidentityoftheshareholdersinalargeconcernmaybechangingconstantlyassharesareboughtandsoldbydifferent
people.Ontheotherhand,asmallprivatecompanymayhavethesameshareholdersfromthedateitisincorporated(thedayitlegallycameintobeing),untilthedatewhenliquidationiscompleted(thecessationofthecompany,oftenknownas"windingup"
orbeing"woundup").Aprimeexampleofitsidentityasaseparatelegalentityisthatitmaysueitsownshareholders,orinturnbesuedby
them.BLimitedLiabilityMostcompaniesare"limited"
companies.Thismeansthatanyshareholderwhohaspaidfortheshare(s)whichhehasboughtcannotbeforcedtopaymoremoneyintothecompanyif,forexample,itismakinglossesorhasgoneinto
liquidation.Thus,themaximumamountofmoneyanyshareholdercanlosebyinvestinginacompanyistheamounthehas
invested.Unlikeinsoletradersorpartnershipsashareholderinalimitedcompanycannotbeforcedtosellhisownpropertytopaythedebtsofthe
business.Ifashareholderhasnotpaidinfullfortheshareshehasagreedtobuy,hecanbeforcedtopaythebalanceowingonthe
shares.Oncehehaspaidthatamounthecannotbeforcedtopayanyfurther
amount.Thus,hisliabilityis
limited.CCompanyDirectorsTheday-to-daymanagementofacompanyisnotcarriedoutbythe
shareholders.Shareholderscannormallyattend,andvoteat,generalmeetingsoftheir
company.Atoneofthesemeetingstheshareholderswillvotefordirectors,thepeopletowhomtherunningofthecompanyis
entrusted.AteachAnnualGeneralMeeting(AGM)thedirectorshavetoreporttothe
shareholders.Theywriteadirectors'reportandthisisaccompaniedbyasetoffinalaccountsforthe
year.Ifthereisachangeinthedirectorsofacompany,forexample,anewdirectorbeingappointedoranexistingdirectorresigning,thischangemustbenotifiedtotheCompaniesOfficewithinfourteendaysofthe
change.Theboardofdirectors(usuallyknownsimply
as"theboard")isthetermusedtomeanallofthe
directors.DTheCompanySecretaryThecompanysecretarymust,amongotherthings,attendallboardmeetings,consultwiththechiefexecutiveontheagendaandkeeparecordoftheminutesofboardmeetingsandgeneralmeetingsofthe
shareholders.ItisnormallythecompanysecretarywhomakesreturnstotheCompaniesOfficeincludingnotifyingtheRegistrarofchangesinthecompany'sboard,auditors,registeredoffice
etc.Thecompanysecretaryisusuallyanindividualalthoughmanycompaniespayfirmsofaccountantstoundertakethis
role.EShareCapitalandDividendsAshareholderinalimitedcompanyobtainshisrewardforinvestingintheformofashareoftheprofitsmadebythecompany,knownasa
dividend.Thedirectorsdecidehowmuchoftheprofitsistoberetainedinthecompanyandusedfor
expansion.Outoftheremainingprofitstheyproposethepaymentofacertainamountof
dividend.Theshareholderscannotproposeadividendforthemselveshigherthanthatalreadyproposedbythe
directors.Theycan,however,proposethatalesserdividendshouldbepaid,althoughthisactionisvery
rare.Ifthedirectorsproposethatnodividendshouldbepaid,thentheshareholdersarepowerlesstoalterthe
decision.Thedecisionbythedirectorsastotheamountproposedasdividendsisaverycomplexoneandsuchmattersastheeffectoftaxation,theavailabilityofbankbalancestopaythedividends,thepossibilityoftake-overbidsandsoonwillallbetakeninto
consideration.Nomatterhowmanyindividualshaveboughtsharesinit,itistreatedinitsdealingswiththeoutsideworldasifitwasapersoninitsown
right.
【正确答案】:
A
【本题分数】:
1.0分
【答案解析】[精析]本题意为:
不管有多少人买卖股票,它都像个体一样,和外面世界交易。
在A文中能找到原句,故答案为A。
第2题Theshareholderscannotproposeadividendforthemselveshigherthanthatalreadyproposedbythe
directors.
【正确答案】:
E
【本题分数】:
1.0分
【答案解析】[精析]本题意为:
股东拿到的分红不会比董事们拿到的分红高。
在E文中能找到原句,故答案为E。
第3题Theidentityoftheshareholdersinalargeconcernmaybechangingconstantlyassharesareboughtandsoldbydifferent
people.
【正确答案】:
A
【本题分数】:
1.0分
【答案解析】精析]本题意为:
在很大程度上对于股东的认定是随时变化的,因为股票在不同的人手中交易。
在A文中有原文,故答案为A。
第4题ItisnormallythecompanysecretarywhomakesreturnstotheCompanies
Office.
【正确答案】:
D
【本题分数】:
1.0分
【答案解析】[精析]本题意为:
通常是公司秘书为各办公室工作。
比照原文,在D文中有原句,故答案为D。
第5题Theshareholderswillvotefordirectors,thepeopletowhomtherunningofthebusinessis
entrusted.
【正确答案】:
C
【本题分数】:
1.0分
【答案解析】[精析]本题意为:
由股东投票选举董事,由他们来管理公司。
比照原文,在C文中有原句,故答案为C。
第6题Limitedcompanymeansthatanyshareholderwhohaspaidfortheshareswhichhehasboughtcannotbeforcedtopaymoremoneyintothe
company.
【正确答案】:
B
【本题分数】:
1.0分
【答案解析】精析]本题意为:
有限公司意思是股东一旦为自己购买的股票付款之后,就不能强迫他们为公司再支付更多费用。
这是对有限公司的定义,在B文中有原句,故答案为B。
第7题Theywriteadirectors'reportandthisisaccompaniedbyasetoffinalaccountsforthe
year.
【正确答案】:
C
【本题分数】:
1.0分
【答案解析】[精析]本题意为:
他们负责为董事局写报告以及提供年度财务报表。
在C文中有原句,故答案为C。
第8题Ifashareholderhasnotpaidinfullfortheshareshehasagreedtobuy,hecanbeforcedtopaythebalanceowingonthe
shares.
【正确答案】:
B
【本题分数】:
1.0分
【答案解析】[精析]本题意为:
如果股东不按之前的约定付款,他可以被强制来结算余款。
在B文中有原句,故答案为B。
二、READING(PARTTWO)
(共6小题,共6.0分)·InthispartoftheReadingTestyoureadatextwithgapsinit,andchoosethebestsentencetofilleachgapfromasetofeight
sentences.·Firstreadthetextforoverallmeaning,thengobackandlookforthebestsentenceforeach
gap.·Makesurethesentencefitsboththemeaningandthegrammarofthetextaroundthe
gap.·Readthearticleontheoppositepageaboutmanagementbuyoutsof
companies.·Choosethebestsentencefrombelowtofilleachofthe
gaps.·Foreachgap1-6,markoneletter(AH)onyourAnswer
Sheet.·Donotuseanylettermorethan
once.第1题Duringthe1980s,most
U.
S.departmentstoresstoppedcarryingfurniturebecauseturnoverwastooslowandcostsweretoo
high.Thatcreatedanopportunityforsmaller,limited-linestoresspecidlizinginbedding,upholstery,orcasual
dining.NowtheIkea(pronouncedI-KEY-ah)retailchainis,inturn,shakingupthesetraditionalhome-furnishings
retailers.WhenIkeaopeneditsfirst
U.
S.storein1985,ithadalreadydevelopedalow-cost,low-servicestrategythatwassuccessfulinSweden(whereitstarted)andotherpartsof
Europe.
(1).It'sdifficultforsmallretailerstocompetewithIkea'slowpricesorthe12,000-itemselectionitoffersineachofits200,000-square-foot
stores.
(2).ButIkeausesacleverstorelayoutthathelpsconsumersgetinformationandmakepurchasedecisionswithoutcostlyhelpfrom
salespeople.Acouch,forinstance,isdisplayedbothinareallifesettingandinagroupwithothercouchessopeoplecancompareandmakepurchase
decisions.A200-pagecatalog—mailedtoconsumerswholivewithinanhour'sdriveofthestore—detailpricesand
specifications.Shopperswheeltheboxesofassemble-it-yourselffurnituretothecashregister
themselves.Thestoredoesn'tofferdelivery
either.
(3)Ikeadoesoffersome
services.Forexample,itstartsachildren'splayroom--becauseparentsshopbetterwhentheydon'thavetheirkidsin
tow.(4).(5).ButbecauseIkea'ssalesaresolarge,itdesignsitsownqualityfurnitureitscustomerswillbuy,andthencontractswithaproducertomake
it.Thisalsoreducesdistributioncostsbecausethefurnitureisdesignedinawayitcanbeshipped
disassembled.AsanIkeamanagerexplains,"Ifweofferedmoreservices,outpriceswouldgo
up.Ourcustomersunderstandourstrategy,whichrequireseachofustodoalittleinordertosavea
lot.Theyvalueourlow
prices."
Heseemstobecorrect,andIkeasaleswillprobablycontinuetogrowasitopensnewstoresinEuropeandtheUnited
States.However,Ikeamayneedtoadaptitsstrategy—includingitsservicelevel—toconsumerdifferencesandevolving
competition.(6).Some
U.
S.consumers,forexample,complainthattheyhavetowaitinalongIkealineonlytofindthataproductisnotinstock,andthatthere'snowaitinglistforthenext
shipment.ATokeepcostslow,serviceis
Spartan.BThoughsuccessful,itstillhasroomfor
improvement.
CThetwomostimportantfeaturesofthemass-merchandisingformataregreatvarietyofmerchandiseandlow
cost.DButmostconsumerscancarrythe"knock-down"
furniturehomein
car.EMostfurnitureretailersbuyproducer'sproductlinesatbigwholesalefurniture
markets.FThesamemass-merchandisingformatisprovingverypopularwithprice-consciousconsumersintheUnited
States.GAndarestaurantatthestoreoffersconsumerslow-costmealsandaplacetothinkoverbigpurchase
decisions.HThatcreatedano
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