1、BEC 剑桥商务英语(高级)14 及答案解析(总分：19.96，做题时间：149 分钟)一、SECTION 1 (Question(总题数：1，分数：1.00)A The learning organization is one where the organization is developing the core competencies that will give it competitive advantage in the marketplace. These core competencies are of two kinds: technical competencies w
2、hich provide the key to the organizations market position; and management competencies which are vital to its performance as an integrated organization. B The key aspects of individual management development, such as recruitment, training, career development, job rotation, special assignments, meani
3、ngful work, relevant reward systems, need to be embedded in organizational systems, structures, values and policies and consistently applied in practice. In a learning organization, management development is not an on again, off again activity. C An organization full of change effective managers onl
4、y, or of operational managers only, is likely to be headed towards bankruptcy. A balance is needed between operational and reshaping competencies. Part of that balance needs to be found within individuals, part of it in the respective strengths of individuals, and parts within the embedded processes
5、 and resources of the organization. This has important implications for the placing of managers in jobs and also for moving them when their key skills are no longer so relevant and the managerial needs of their positions change. It also has implications for the composition of top teams. Unless the t
6、op team includes some powerful members who are committed to long-term performance, the organization is unlikely in the longer term to build those reshaping competencies that will ensure its own renewal that is, to become a learning organization. D Forward-looking organizations are increasingly ident
7、ifying potential change leaders early in their careers, giving them responsibilities for smaller change projects and the opportunity to work closely with effective change practitioners so that they can develop the range of reshaping competencies that the firms increasingly need. Some firms are also
8、taking some of their most effective managers off-line and giving them project responsibilities that encourage them to augment their existing high levels of operational competencies with reshaping competencies. Ensuring that many managers at critical stages of their careers have the experience of man
9、aging transitions is vital to developing a managerial mindset that balances the relative importance of maintaining effective ongoing operations with transforming them. It is this mindset that supports the need for current performance with the openness to change that underlies a learning organization
10、. E In some cases, reshaping competencies may detract from immediate business results. Reshaping competencies requires considerable investment of resources, effort and time sometimes for little or no immediate benefit. Their expected benefits are often difficult to quantify or measure and the result
11、s only show up over time. Furthermore, continual investment is needed to maintain them. The benefits of creating learning organizations do not come free. They also do not come unmanaged. To be effective in meeting the organizations purposes, organizational learning needs to be a managed process and
12、organizational learning a key responsibility of top management. The creation and use of reshaping competencies, both personal and corporate, is the key characteristic of the learning organization. 0. Operational and reshaping competencies are both needed within one manager. (C) （分数：0.96）(1).The deve
13、lopment of individual managers must itself become a corporate competence.（分数：0.12）A.B.C.D.(2).Courses can make an important contribution but need to be combined with apprenticeship, experiential learning and mentoring.（分数：0.12）A.B.C.D.E.F.G.H.(3).That a firm succeeds or not depends on what it choose
14、s to do rather than the environment it operates.（分数：0.12）A.B.C.D.(4).Reshaping competencies adds little to immediate business results.（分数：0.12）A.B.C.D.E.(5).A firm performs well if it develops a “distinctive competence“ over time.（分数：0.12）A.B.C.D.(6).A company needs to give its managers as many oppo
15、rtunities as possible to access other tasks.（分数：0.12）A.B.C.D.E.F.G.H.(7).Reshaping competencies may not bring great benefit to the corporation immediately.（分数：0.12）A.B.C.D.E.(8).Managers do not need identical sets of competencies.（分数：0.12）A.B.C.D.二、SECTION 2 (Question(总题数：1，分数：1.00)Accounting is the
16、 process of systematically collecting, analyzing, and reporting financial information. (0) . A private accountant is employed by a specific organization to operate its accounting system and to interpret accounting information. A public accountant performs these functions for various individuals, or
17、firms, on a professional-fee basis. (9). The accounting process is based on the accounting equation: Assets=liabilities+owners equity. (10). There are five steps in the accounting process: l)Source documents are analyzed to determine which accounts they affect. 2) Each transaction is recorded in a j
18、ournal. 3)Each journal entry is posted in the appropriate general ledger accounts. 4)At the end of each accounting period, a trial balance is prepared to make sure that the accounting equation is in balance at the end of the period. 5)Financial Statements are prepared from the trial balance. (11). A
19、 new accounting cycle is then begun for the next accounting period. The balance sheet, or statement of financial position, is a summary of a firms assets, liabilities, and owners equity accounts at a particular time. (12) . On the balance sheet, assets are categorized as current (convertible to cash
20、 in a year or less), fixed( to be used or held for more than one year) ,or intangible( valuable solely because of the rights or advantages they confer). (13). For a sole proprietorship or partnership, owners equity is reported by the owners name in the last section of the balance sheet. For a corpor
21、ation, the value of common stock, preferred stock, and retained earnings is reported in the owners equity section. An income statement is a summary of a firms financial operations during a specified accounting period. (14). Operating expenses are then deducted to compute net income from operations.
22、Finally, non-operating expenses and income taxes are deducted to obtain the firms net income after taxes. The information contained in these two financial statements becomes more meaningful when it is compared with corresponding information for previous years, for competitors, and for the industry i
23、n which the firm operates. A. On the income statement, the companys gloss profit on sales is computed by subtracting the cost of goods sold from net sales. B. These ratios provide a picture of the firms profitability, its short-term financial position, its activity in the area of accounts receivable
24、 and inventory, and its long-term debt financing. C. Similarly, current liabilities are those that are to be repaid in one year or less, and long-term liabilities are debts that will not be repaid for at least one year. D. Double-entry bookkeeping ensures that the balance shown by the equation is ma
25、intained. E. This statement must demonstrate that the equation is in balance. F. Accounting information is used primarily by management, but it is also demanded by creditors suppliers, stockholders, and government agencies. G. Once statements are prepared, the books are closed. H. Bookkeeping is ess
26、entially record-keeping which is part of the overall accounting process. EXAMPLE：The correct answer for blank (0) is H. （分数：1.02）A.B.C.D.E.F.A.B.C.D.E.F.G.H.A.B.C.D.E.F.G.A.B.C.D.E.A.B.C.D.A.B.C.D.三、SECTION 3 (Question(总题数：1，分数：1.00)The UK diversity management literature has tended to focus on its i
27、mplementation in the public sector rather than in the commercial sector. Hicks-Clarke and Iless work considers the links between gender diversity and organizational performance in both retailing and the National Health Service but found that survey analysis was not the most appropriate way of explor
28、ing diversity climates in the retail company. Initially, the study developed from an approach from the UK high-street operation which was seeking to create more innovative HR practices to support a marketing strategy of appealing to a more diverse customer base. The decision to participate in the st
29、udy suggests that not only are diversity issues growing in significance for UK retailers but, arguably, point to an absence of guidance on how to achieve diversity management in practice. The retailer had three distinct businesses: the UK high street, its online business and the US retailing chain.
30、The online business, selling products through its website and other interactive channels, employed approximately 100 people all centrally located in one UK premises. In contrast, the UK high street and US businesses were much larger and more widely dispersed. Both businesses had similar structures (
31、head office, regional level and store level) and relied on formal documents to disseminate company policies. The UK high-street business had approximately 530 stores and 17, 000 staff, and has occupied a dominant position in UK retailing since its inception more than 200 years ago. Established in 19
32、85, the US business employed 3, 600 staff and had a total of 570 stores in airports and hotels, predominately in North America. A case study approach was selected as the most likely means of gathering insights into understanding the concept of diversity management and how managers applied this in th
33、eir working environments. Over 12 months, 40 semi-structured interviews were conducted with individuals holding managerial responsibilities in the UK business operations and with a small number of senior HR specialists from the relevant head office who were the architects of the equality and diversi
34、ty policies and procedures. The majority of the samples were store managers but a number had wider regional or general managerial roles and not only had a responsibility for diversity issues but also experienced these as employees. Although an important consideration was the diversity of respondents
35、, and every effort was made to ensure that they reflected a wide range of visible characteristics, the main priority of the study was to obtain the views of those staff with an organizational responsibility for the interpretation and application of equality and diversity policies. This meant that th
36、e diversity of the sample was constrained by the composition of the population in such roles. The result was a sample that was 70 percent female and 30 percent male, with an age composition ranging from mid-twenties to late fifties, although the majority were in their thirties or earlier forties. Th
37、ere was only one non-white manager in the UK sample, and one with a visible physical disability. It was difficult to select respondents on the grounds of their non-visible diversity, such as religion and sexuality, as these differences were not made known unless during the interview the respondent p
38、rovided the information that they were, for example, Christian. The large numbers employed in the UK high street and US businesses, combined with the fluid nature of job roles in the online business, meant that snowball sampling was employed to select interviewees. This technique relies on responden
39、ts to identify other suitable people to interview. It is recognized that such an approach could have resulted in some bias in the selection of respondents. To try to minimize this, the list of interviewees and their roles were verified with the HR function both before and after the interviews took p
40、lace as well as being checked against the documented organizational structures. In addition, each respondent was asked about their job role and supervisory responsibilities, their previous experience and working environment. During the interviews individuals were each asked to comment on a couple of
41、 scenarios describing employment situations where people could be treated either the same (an equal opportunities approach) or differently (a managing diversity approach). For example, one scenario related to an organizational benefits scheme where respondents were asked to consider the advantages a
42、nd disadvantages of providing benefits for specific groups of employees, such as working parents, or for all employees, such as reduced rates for membership of a local gym. Providing an example of how these might operate in practice was intended to assist the interviewee to reflect more easily on th
43、e different approaches that could be taken to equality issues. （分数：1.02）(1).From the first two paragraphs, what can you predict about the main purpose of the study?（分数：0.17）A.The study is to expose the thought of a number of managers who were responsible for the application of organizational equalit
44、y and diversity policies in the retailing industry.B.The study is mainly about in the implementation of organizational diversity initiatives, employers need to take greater account of the tensions facing line managers.C.Line managers regard a diversity management agenda concerned with recognizing an
45、d responding to individual differences.D.The study is to explore through qualitative methods the understandings, perceptions of fair treatment and reported actions of a group of managers.(2).What was the research primarily based on?（分数：0.17）A.In-depth interviews conducted with managers, HR specialis
46、ts and employees across the three distinct business units.B.A long-established UK major high-street retailer of stationery and books.C.UK diversity management literature and the UK high-street operation.D.UK retailers.(3).What is the similarity among the retailers three distinct businesses?（分数：0.17）
47、A.They all occupy a dominant position in UK retailing.B.They all possess a large number of consumers and a wide as well as prosperous market.C.They all have very different operational contexts, and they all sell products relating to entertainment, information and education.D.They all sell products t
48、hrough the website and other interactive channels.(4).To minimize the bias in the selection of respondents, why was each respondent asked about their job role and supervisory responsibilities, their previous experience and working environment?（分数：0.17）A.To have a better understanding about the value
49、 and world view of the managers.B.To explore the managers perceptions of equality and diversity policies.C.To test the sensitivity of perception and discrimination of the respondents.D.To get to know the managers criteria on working.(5).In the last paragraph, what is the aim of the assumed scenarios put forward by the interviewer on those interviewees?（分数：0.17）A.These scenarios were designed to illustrate the situation in the online business was far more fluid.B.These scenarios were designed not only to identify what they would do in particular circumstances but
