剑桥商务英语中级考试试题及答案解析(四)Word文档下载推荐.docx
《剑桥商务英语中级考试试题及答案解析(四)Word文档下载推荐.docx》由会员分享,可在线阅读,更多相关《剑桥商务英语中级考试试题及答案解析(四)Word文档下载推荐.docx(75页珍藏版)》请在冰点文库上搜索。
![剑桥商务英语中级考试试题及答案解析(四)Word文档下载推荐.docx](https://file1.bingdoc.com/fileroot1/2023-5/11/5f1d1ff1-118f-4026-b2f1-f9cf2bb505a3/5f1d1ff1-118f-4026-b2f1-f9cf2bb505a31.gif)
Co.ChairmanandChiefExecutiveJeffrey
R.Immeltalsopayheedtoinvestors'
callsforbetterdisclosurebypromisingtoprovidemoredetailonhowthecompany'
sindividualunits—includingitsfinance
departrment.GECapital—churnouttheir
earnings.BExpectthisliftingoftheveiltospreadrapidlythroughoutcorporateAmerica,InthewakeofEnron'
scollapseandquestionableaccountingattelecommunicationscompaniessuchasGlobalCrossing
Ltd.,investorsaredemanding
better.morefrequent,andmoreexpansiveinformationaboutcompanies'
financial
health.Thisrisingpressurewillforceexecutivesinboardroomsacrossthecountrytowrestlewithexactlyhowmuchnewinformationtoreveal,muchlessthequestionofhowtoflagchangesforinvestorswithoutcausingtheirstocksto
tank."
GEandIBMarebellwethers,"
saysPatrick
S.McGurn,vice-presidentatproxyadvisoryserviceInstitutionalShareholderServices
Inc."
Youwillseeahugewaveof
imitation."
COfcourse,that'
sgoodforshareholders—andforthelong-termhealthofthemarket,Butthetsunamiofnewdisclosures,unfortunately,isn'
tnecessarilywhattherecoveringeconomyneedsright
now.Thetrickwillbetostriketheright
balance.Companiesthatrevealtoolittle,toolatewillgetpunishedinthe
market.Butdumpingtoomuchonshareholdersmayonlymuddythepicture
further."
Ifyougivetoomuchinformation,peoplecangetoverwhelmedbytheminutia,andtheimportantstuffgets
buried."
saysCharles
M.Elson,directoroftheCentreforCorporateGovernanceattheUniversityof
Delaware.DInfact,IBMandGEjoinagrowinglistofcompaniesthathavealreadybeencompelledtoimprovetheirdisclosure,AtTycoInternational
Ltd.,whichhasbeenbuffetedbyconcernsaboutitscomplexaccountingandfinancialhealth,seniorexecshavebegunholdingweeklyphoneconferenceswithanalystsandinvestorstoaddressquestionsaboutitsaccountingand
operations.FranchisinggiantCendant
Corp.hasputdetailedinformationonitsWebsiteaboutitsoff-balance-sheetentities,whilehoteloperatorMarriottInternational
Inc.recentlyprovideddetailsonwrite-offsithastakenforloanguaranteesaswellassomehotel-development
projects.Moreandmorecompaniesareforcedtoillustratetheir
accounting.
【正确答案】:
D
【本题分数】:
1.0分
【答案解析】[题干题点]…moreandmore…areforcedto…[对应线索]…agrowinglistof…havebeencompelledto…[答案精解]题目意为:
越来越多的公司被迫说明自己的账目情况。
D段指出“…IBMandGEjoinagrowinglistofcompaniesthathavealreadybeencompelledtoimprovetheir
disclosure.”即:
IBM公司和通用电气公司也和越来越多的公司一样,被迫改善账目公开状况。
其中,文中的havebeencompelledto与题干中的areforcedto表意相吻合。
第2题BothIBMandGeneralElectricarewillingtogiveinformationabouttheir
A
【答案解析】[题干题点]…giveinformationabout
accounting.[对应线索]…expandtheinformation…payheedtoinvestors'
calls…[答案精解]题目意为:
IBM公司和通用电气公司都愿意提供关于账目的信息。
A段指出“Inresponsetothecriticismabouthowitbookedthegainonthesaleofoneofitsbusinesses,IBMannouncedon
Feb.19ththatitwouldexpandtheinformationitprovidesinvestorsonsuchthingsasitsintellectual-propertyincomeandtheimpactonearningsofthecompany'
plan.”即:
IBM对将如何出售一家公司的收益登记入账受到的批评作出回应,在2月19日宣布它将更加充分地阐述提供给投资者的信息,诸如知识产权收益及公司的超额养老金计划收益的作用。
另外“GeneralElectric
sindividualunits—includingitsfinancedepartment,GECapital—chumouttheir
earnings.”即:
通用电气公司的董事长和执行总裁Jeffrey
R.Immelt也听从了投资者关于公司公开账目的要求,承诺将对公司的各个独立单位,包括财务部如何对盈利进行入账提供更多细节。
其中,文中的expandtheinformation和payheedtoinvestors'
calls与题干中的giveinformationaboutaccounting相对应。
第3题Managersinthecompanieswouldhavetodealwiththeproblemof
disclosure.
B
【答案解析】[题干题点]…havetodealwith…[对应线索]…wrestlewith…[答案精解]题目意为:
公司的管理者将不得不着手解决账目公开问题。
B段指出“Thisrisingpressurewillforceexecutivesinboardroomsacrossthecountrytowrestlewithexactlyhowmuchnewinformationtoreveal,muchlessthequestionofhowtoflagchangesforinvestorswithoutcausingtheirstockstotank,”即:
日益加剧的
压力将会迫使全国境内董事会的主管努力解决究竟应当公开多少信息,更不必说如何在不使投资者的股票发生巨变的情况下向其表明变化的状况。
其中,文中的wrestlewith与题干中havetodealwith的意义相同。
第4题It'
ssuggestedthatcompaniesshouldprovideadequateinformationfor
shareholders.
C
【答案解析】[题干题点]…adequate…for
shareholders.[对应线索]…striketherightbalance[答案精解]题目意为:
公司应当为其股东提供适当的账目信息。
C段指出“Thetrickwillbetostriketheright
further.”即:
秘诀是应当达到合理的平衡。
那些账目公开过少和过晚的公司会受到市场的惩罚,但如果对股东公开太多,就会使事态更扑朔迷离。
其中,文中的adequate与题干中的striketherightbalance相对应。
第5题AgreatmajorityofcompanieswillfollowtheexampleofGeneralElectricand
IBM.
【答案解析】[题干题点]…followtheexampleof…[对应线索]…ahugewaveof
imitation.[答案精解]题目意为:
许多公司将以IBM和通用电气公司为榜样。
B段指出“…GEandIBMarebellwethers…”进而指出“Youwillseeahugewaveof
imitation.”即:
通用电气公司和IBM是领头羊,将会见到大量的模仿事例。
其中,文中的followtheexampleof与题干中的ahugewaveofimitation相对应。
第6题Investorsofthecompanywouldnolongeracceptfinancialreportingthatdoesnotclearlyreflectacompany'
soperating
health.
【答案解析】[题干题点]…financialreporting…notclearlyreflect…operating
health.[对应线索]…creativeaccounting…onlonger
acceptable.[答案精解]题目意为:
投资者不再接受无法清楚反映公司运营状况的财务报告。
A段指出“…investorsdemandfinancialreportingtobetrulypresented;
creativeaccountingisnolonger
acceptable.”即:
投资者要求财务报告是真实的,不接受伪造的账目。
其中,文中的creativeaccountingisnolongeracceptable与题干中的financialreportingthatdoesnotclearlyreflectacompany'
soperatinghealth表意相一致。
第7题
Somecompaniesstarttoemployvariousmethodstorevealmoreabouttheir
operations.
【答案解析】[题干题点]…employvariousmethods…[对应线索]…begunholdingweeklyphoneconferences…putdetailedinformation…provideddetailsonwrite-offs…[答案精解]题目意为:
一些公司开始采取各种方法来公开运营状况。
D段指出“AtTycoInternationalLtd….seniorexecshavebegunholdingweeklyphoneconferenceswithanalystsandinvestorstoaddressquestionsaboutitsaccountingand
Corp.hasputdetailedinformationonitsWebsiteaboutitsoff-balance-sheet
entities.whilehoteloperatorMarriottInternational
projects.”即:
在TycoInternational
Ltd.,高级主管已开始每周与分析家及投资者举行电话会议,处理有关账目和运营的问题。
特许经销业巨头Cendant
Corp.已经在其网址上公布了收支不平衡的部门,而旅店经营商MarriottInternational
Inc.最近提供了用于贷款抵押的注销坏账的详情以及一些旅店发展项目。
其中,文中提到的这三家公司均采取措施来应对投资者的要求。
文中的begunholdingweeklyphoneconferences,putdetailedinformation,provideddetailsonwrite-offs与题干中的employvariousmethods相对应。
二、中READING(PARTTWO)
(共5小题,共5.0分)·
Readthis
text.·
Choosethebestsentencebelowtofillineachofthe
gaps.·
Foreachgap1--5,markoneletterA--GonyourAnswer
Sheet.·
Donotmarkanyletter
twice.第1题BimboBimboperhapsisthemostpopularlocalbrandinbakeryin
Mexico.Everyday,itsproductsincludingsliced
bread.cakes,andsnacksaredeliverednationwideby
trucks.ExecutivesattheMexicoCitycompanyestimatethatitsarmyofdeliverymenmakestheequivalentofdozensoftripsaroundtheeartheach
day.ButBimbo'
sreachextendswellbeyondMexico'
s
borders.On
Jan.22nd,itplunkeddown$610millionfortheWestern
S.divisionofCanada'
sGeorgeWeston
Ltd.ThedealgivesBimbofivebakeriesandtherightstotheOroweat,Entenmann'
s,Thomas'
EnglishMuffins,andBobolibrandseverywhereexceptinCanadaandeastoftheMississippi
River.TheshareofBimbo'
ssalesthatcomesfromthe
U.S.willriseto30%from17%"
Thisisaperfectfitfor
us."
saysGrupoBimboChiefFinancialofficerGuillermo
Quiroz.Italsobuildsona$1.1billion12-yearinternationalexpansiondrivethathastakenBimbointo16countriesfromChiletotheCzechRepublic,elevatingittotherankofNo.3baker
worldwide.
(1)Withavirtualmonopolyat
home.Bimbohaslittlechoicebuttolookabroadfornewavenuesof
growth.YetevenadmirersofthisMexicanbluechipwonderwhetherithaswhatittakestosucceednorthoftheRio
Grande.WiththenotableexceptionofcementmakerCemex,fewMexicancompanieshavemanagedtoturnaprofitinthe
ultracompetitive
S.VitrotriedtocracktheAmericanglass-containermarketwithitspurchaseofAnchorHockingin1989,butitthrewinthetowelsevenyears
later.GrupoCarso,aleading
conglomerate.isstrugglingtoturnaroundtroubledcomputerretailerCompUSA
Inc.,whichitboughtin
2000.
(2)Mrs.Baird'
sBakeries,theTexas-basedoperationitacquiredin1998for$300million,isstillinthered,anditscollectionof