1、BEC 剑桥商务英语(高级)8 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 One dimension of loss of control in management might be labeled “inward“, toward computers, via artificial intelligence and greater sophistication in general. In this ever more pervasive environment, control flows not t
2、oward subordinates or teams, but toward electronics. Circuits, memory, and software seem to replace what is in a managers head. One specific example might be the confrontations between man and electronics in chess matches. Granted, winning at chess does not have to mean that “the machines are taking
3、 over“ any more than cloning a sheep automatically presages doing so with people. Nevertheless, these events should provoke serious thought. In 1997, an IBM computer called “Deep Blue“ was pitted against world champion Gary Kasparov and beat him in a majority of matches, although earlier in the year
4、 the reverse was true. Nagging questions arise: Can the creation surpass the creator? Are humans kidding themselves by thinking they will always be “smarter than the machine“? B Management, of course, represents only one part of society, but such questions are relevant here too. Programmed decision-
5、making is likely to broaden? inevitably, some would say. One reason is, simply, “What can be done will be done.“ Another is that this is essentially applying technology to what management has always been advised to do: set policies. Once made, “generic“ decisions can be efficient time-savers. One “m
6、axi-decision“ can replace repetitive, similar “mini-decisions“. However, both people and situations are infinitely variable. Is it possible to anticipate everything, even with sophisticated software deploying gigabytes of memory and the ability to “learn“ by past mistakes? It will not happen overnig
7、ht, but the potential clearly exists. C In addition to a threatened loss of control inward, other threats have also developed, all oriented “outward“. One example is outsourcing in general, and using temporary employment agencies in particular. By trying to reduce costs, companies have discovered th
8、at letting specializing firms perform certain work can increase efficiency. Often they can remove a substantial work burden and save money at the same time, such as with the initial screening of job applicants. Regardless of advantages, however, if such efforts are not done well and monitored closel
9、y, they risk entropy and decrease management control. D Temporary employment, or “temp“ agencies can involve similar advantages and risks. Because people employed this way are often paid less, have less generous benefits, and are less likely to have union membership security, their services can be o
10、btained at substantial cost savings to employers. One risk here is displaced loyalty. Because control follows the dollar, and because temp workers are paid directly by the temp agency, problems can be encountered. Even among permanent workers, employee loyalty is said to be weaker today than earlier
11、. Though not inevitable, a danger exists because a more tenuous relationship is present when a firm employs people only temporarily. Less loyalty, with all the inherent implications, can again mean less management control. E Telecommuting has become another potential challenge to management control.
12、 Work formerly done at the office is now done at home, on the road, at satellite offices or at dedicated neighborhood facilities typically shared by employees of several firms. Working at home can have many advantages. However, a disadvantage not yet fully appreciated is how remote control of employ
13、ees working at widely scattered locations is likely to affect managing. “Remote“ can be interpreted as outward migration of the essential control function. “Outward“ in turn, can easily translate into “less“ or at least “more difficult“. Supervision at a distance, even with instant communication, ca
14、n require more skills than when employees are physically observable. 0. “Dilution“ of control inward refers to the control flowing towards electronics. (A) （分数：0.96）(1).The advice people get from applying technology to management is to set policies.（分数：0.12）A.B.C.D.(2).Besides loss control inward, t
15、here is a threat to management outward.（分数：0.12）A.B.C.D.(3).It is likely that telecommuting threatens the management control in some companies.（分数：0.12）A.B.C.D.E.(4).Many people worry about some electronic creations made by human can surpass human creators.（分数：0.12）A.B.C.D.(5).Temp workers in compan
16、ies are paid less and given less benefit than permanent employees.（分数：0.12）A.B.C.D.E.F.G.H.(6).Supervising employees by remote control requires more skills than when employees are within physical reach.（分数：0.12）A.B.C.D.E.(7).Loyalty is one of the problems that confront many companies nowadays.（分数：0.
17、12）A.B.C.D.E.F.G.H.(8).It is efficient to employ specializing companies to conduct some specific work.（分数：0.12）A.B.C.D.二、SECTION 2 (Question(总题数：1，分数：1.00)Accounting is the process of systematically collecting, analyzing, and reporting financial information. (0) . A private accountant is employed by
18、 a specific organization to operate its accounting system and to interpret accounting information. A public accountant performs these functions for various individuals, or firms, on a professional-fee basis. (9). The accounting process is based on the accounting equation: Assets=liabilities+owners e
19、quity. (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 journal. 3)Each journal entry is posted in the appropriate general ledger accounts. 4)At the end of each accounting period, a tri
20、al 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 new accounting cycle is then begun for the next accounting period. The balance sheet, or statement of financial position, is a
21、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 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
22、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 corporation, the value of common stock, preferred stock, and retained earnings is reported in the owners equity section. An income sta
23、tement 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. Finally, non-operating expenses and income taxes are deducted to obtain the firms net income after taxes. The information contai
24、ned in these two financial statements becomes more meaningful when it is compared with corresponding information for previous years, for competitors, and for the industry in which the firm operates. A. On the income statement, the companys gloss profit on sales is computed by subtracting the cost of
25、 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 and inventory, and its long-term debt financing. C. Similarly, current liabilities are those that are to be repaid in one year
26、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 maintained. E. This statement must demonstrate that the equation is in balance. F. Accounting information is used primarily by man
27、agement, but it is also demanded by creditors suppliers, stockholders, and government agencies. G. Once statements are prepared, the books are closed. H. Bookkeeping is essentially record-keeping which is part of the overall accounting process. EXAMPLE：The correct answer for blank (0) is H. （分数：1.02
28、）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)Cooperative cooperation. Competitive cooperation. Confused? Airline alliances have travelers scratching their heads over whats going on in the skies. Some folks view alliances as a blessing to tr
29、avelers, offering seamless travel, reduced fares and enhanced frequent-flyer benefits. Others see a conspiracy of big business, causing decreased competition, increased fares and fewer choices. Whatever your opinion, theres no escaping airline alliances: the marketing hype is unrelenting, with each
30、of the two mega-groupings, Oneworld and Star Alliance, promoting itself as the best choice for all travelers. And, even if you turn away from their ads, chances are they will figure in any of your travel plans. By the end of the year, Oneworld and Star Alliance will between them control more than 40
31、% of the traffic in the sky. Some pundits predict that figure will be more like 75% in 10 years. But why, after years of often ferocious competition, have airlines decided to band together? Lets just say the timing is mutually convenient. North American airlines, have exhausted all means of earning
32、customer loyalty at home, have been looking for ways to reach out to foreign flyers. Asian carriers are still hurting from the region-wide economic downturn that began two years ago-just when some of the airlines were taking delivery of new aircraft. Alliances also allow carriers to cut costs and in
33、crease profits by pooling manpower resources on the ground and code-sharingthe practice of two partners selling tickets and operating only one aircraft. So alliances are terrific for airlinesbut are they good for the passenger? Absolutely, say the airlines: think of the lounges, the joint FFP (frequ
34、ent flyer program) benefits, the round-the-world fares, and the global service networks. Then theres the promise of “seamless“ travel: the ability to, say, travel from Singapore to Rome to New York, all on one ticket, without having to wait hours for connections or worry about your bags. Sounds Utop
35、ian? Peter Buecking, Cathay Pacifics director of sales and marketing, thinks that seamless travel is still evolving. “Its fair to say that these links are only in their infancy. The key to seamlessness rests in infrastructure and information sharing. Were working on this.“ Henry Ma, spokesperson for
36、 Star Alliance in Hong Kong, lists some of the other benefits for consumers. “Global travelers have an easier time making connections and planning their itineraries.“ Ma claims alliances also assure passengers consistent service standards. Critics of alliances say the much-touted benefits to the con
37、sumer are mostly pie in the sky, that alliances are all about reducing costs for the airlines, rationalizing services and running joint marketing programs. It is believed that alliances will ultimately result in decreased flight choices and increased costs for consumers. Instead of two airlines comp
38、eting and each operating a flight on the same route at 70% capacity, the allied pair will share the route and run one full flight. Since fewer seats will be available, passengers will be obliged to pay more for tickets. Those whove already made the elite grade in the FFP of a major airline stand to
39、benefit the most when it joins an alliance: then they enjoy the FFP perks and advantages on any and all of the member carriers. For those who havent made the top grade in any FFP, alliances might be a way of simplifying the earning of frequent flyer miles. For example, I belong to United Airlines Mi
40、leage Plus and generally fly less than 25, 000 miles a year. But I earn miles with every flight I take on Star Alliance memberAll Nippon Airways and Thai Airways. If you fly less than I do, you might be smarter to stay out of the FFP game altogether. Hunt for bargains when booking flights and you mi
41、ght be able to save enough to take that extra trip anyway. The only real benefit infrequent flyers can draw from an alliance is an inexpensive round-the-world fare. The bottom line: for all the marketing hype, alliances arent all things to all peoplebut everybody can get some benefit out of them. （分
42、数：1.02）(1).According to the first paragraph, which is the best word to describe air travelers reaction to airline alliances?（分数：0.17）A.Delight.B.Indifference.C.Objection.D.Puzzlement.(2).According to paragraph two, setting up airline alliances will chiefly benefit（分数：0.17）A.North American airlines a
43、nd their domestic travelersB.North American airlines and their foreign counterpartsC.Asian airlines and their foreign travelersD.Asian airlines and their domestic travelers(3).According to the third paragraph, which of the following is NOT a perceived advantage of alliances?（分数：0.17）A.Baggage allowa
44、nce.B.Passenger Comfort.C.Convenience.D.Quality.(4).According to the fourth paragraph, one disadvantage of alliances foreseen by the critics is that air travel may be more expensive as a result of_.（分数：0.17）A.less convenienceB.higher operation costsC.less competitionD.more joint marketing(5).Accordi
45、ng to the passage, which of the following categories of travelers will gain most from airline alliances?（分数：0.17）A.Travelers who fly frequently economy class.B.Travelers who fly frequently business class.C.Travelers who fly occasionally during holidays.D.Travelers who fly economy class once in a whi
46、le.(6).In general, for whom are alliances beneficial?（分数：0.17）A.Its beneficial for all the travelers.B.Its beneficial for some travelers.C.Its beneficial for those travelers who fly frequently.D.Its beneficial for those travelers who fly infrequently.四、SECTION 4 (Question(总题数：1，分数：1.00)SMALL HIGH-TE
47、CH FIRMS The problems of small high-tech firms have attracted a lot of attention recently. Research shows that many of these firms are built (0) talented, creative scientists. Their owners have no trouble coming (31) with innovative products but they often cant build on their early success. One reas
48、on (32) this is that they dont have much management expertise. Therefore, they are unable (33) develop the strategies which are necessary for their companys growth. They are (34) a rush to develop products, and dont think enough (35) how to market them. When they do try to sell their products, they
49、spend too much time trying to gain the trust of potential customers. Another mistake they make is to underprice their products so that they have no finance (36) future development. Once the firms begin to grow, their owners underestimate the future costs of developing and marketing new products. Lack (37) financial planning is a major weakness of such companies. It is difficult for the high-tech firm to attract the right personnel because it cannot offer the same job security (38) a large organization. The high tech firm can
