1、剑桥商务英语高级-81 及答案解析(总分：100.00，做题时间：90 分钟)一、READING(总题数：0，分数：0.00)二、PART ONE(总题数：1，分数：8.00)ARegular European business travellers view travelling on commercial airlines as inefficient and inconvenient. Mostly it is not the airlines fault but the infrastructure they have to work with.Private aircraft are
2、 being bought primarily not to save money on tickets but to save time.Scheduled flights in Europe cover only 10 per cent of the destinations available. Delays, more likely than not in European travel these days , waste precious time. The number of hours top executives with huge salaries waste has a
3、direct impact on cost-effectiveness.BThe gradual completion of Europes single market means that more and more executives are criss-crossing Europe to look for business. With European domestic air fares extremely high, a corporate jet looks more attractive for executives flying three or four times a
4、month. Even some of Europes smaller companies are investigating it. However, the larger European airports operate priority regulations which govern slot allocation for take-off and create delays; airlines have first priority, chartered flights come second, air taxis third and business jets are fourt
5、h on the list. Smaller airports pose problems of access and a risk of inadequate ground handling.CMost businesses will not discuss their corporate aircraft or even reveal whether the already high-earning chief executive has an aircraft, for fear of shareholder reaction. There is still some stigma at
6、tached to ownership of a business jet. With new planes costing anything from $5 million upwards plus extra comforts in the interior, many companies feel they cant justify the expense to shareholders and employees. For some European managers a private jet is seen as an unacceptable perk indicating se
7、rious problems in a companys management.DThe market for private aircraft fall into two sectors, the no-expense-spared rich mans plaything-the popular image-and the serious business tool owned by corporations. Manufacturers deliver the former as what is called a “green“ aircraft-a plane that is unfin
8、ished except for a green corrosive-resistant paint which covers the bare metal. Owners personalize the plane with telephones, dining areas and even cinemas. The latter sector is very different and planes are normally bought with straightforward seating.EFractional ownership of aircraft has opened up
9、 the market, as the low acquisition costs and predictable monthly fees are more palatable to shareholders, and to first-time buyers. Some of the biggest names in the business jet industry have launched their own fractional ownership schemes. Several smaller companies are also getting in on the act a
10、nd are trying to beat the larger companies down the runway by offering cheaper prices. Yet critics claim that fractional ownership is untested and faces the customer with a wide range of liabilities.（分数：8.00）(1).The expense of plane ownership is seen as unacceptable by large numbers of people.（分数：1.
11、00）填空项 1:_(2).Increased business travel is leading to greater interest in plane ownership.（分数：1.00）填空项 1:_(3).Company-owned planes are less luxurious than might be expected.（分数：1.00）填空项 1:_(4).Rules concerning flights may slow down privately owned travel.（分数：1.00）填空项 1:_(5).The justification for pla
12、ne ownership is related to senior management pay levels.（分数：1.00）填空项 1:_(6).Plane ownership may be regarded as a sign of a business being poorly run.（分数：1.00）填空项 1:_(7).Competition is increasing among businesses selling planes.（分数：1.00）填空项 1:_(8).Plane ownership enables more rapid access to many pla
13、ces.（分数：1.00）填空项 1:_三、PART TWO(总题数：1，分数：6.00)AccountingAccounting is the process of systematically collecting, analyzing, and reporting financial information. Bookkeeping is essentially record-keeping which is part of the overall accounting process. A private accountant is hired by a specific organi
14、zation 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 equity. (10) .Th
15、ere are five steps in the accounting process: 1) 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 trial balance i
16、s 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 summary of
17、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 advantages
18、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 statement is a
19、 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 contained in thes
20、e 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 goods sold f
21、rom 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 or less, and long
22、-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 management, but it is also
23、 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.（分数：6.00）填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_四、PART THREE(总题数：1，分数：6.00)As a
24、 manager in the service industry sector, Ive looked at hundreds of CVs in my time. They are not necessarily the bland documents some bosses might think they are! They are full of little pointers towards individuals personalities and suitability for the job. The first thing I always look at is an app
25、licants employment record. I check for continuity and stability. If somebody has a long list of previous jobs, all of varying length, alarm bells start ringing. Rather than an irregular route from job to job, what I hope to see is stable career progression. What does their career path look like-is i
26、t all steps forward. or are there a lot of sideways moves? And I am always pleased to find a family person with children, because in my experience they tend to be responsible and reliable.I never rely on CVs alone. We get applicants to fill in one of our own application forms. We ask why theyve appl
27、ied, what their aspirations and personal goals are, and also about their interests and hobbies and any clubs they belong to. That gives you a useful insight into their personality and lifestyle. The application form also enables us to test how much people have actually been progressing in their care
28、ers, because we ask for details of the salaries they have received for each job.Its always worth looking at CVs and designing application forms with great caution. Taking on employees might be rewarding, but it is also a big investment for any business. Mistakes in choosing staff can cost companies
29、dear, so it makes sense to spend time ensuring that you get the right person.In the service sector, one of the aims of companies is to maintain and improve customer service, and this is achieved partly through low staff turnover. You need to take on people who understand that, and will want to stay.
30、 Thats why, when youve taken staff on, the next thing is getting the best out of them.My management style comes from the days when I took over my first business, an ailing road haulage firm which I was certain I could turn into a profitable company. The first thing is to treat others as youd like to
31、 be treated yourself. As soon as I took over the business, I talked to everybody individually, and looked for ways to make sure their particular skills benefited the company.I didnt have much experience of managing people, but above all I always tried to be fair and honest with everyone. As a result
32、, I think the staff knew that and accepted my decisions, even if they didnt agree with them all. Also, bosses must be able to communicate. You also need to create team spirit, and build on the strength of the team. I explained my plans for the company to all the staff, and let them know what I neede
33、d from them. The lorry drivers responded brilliantly, and were the key to turning the business round. They understood that we had to develop a professional reputation, and from then on the days of poor quality deliveries were over.Lastly, I am a great believer in profit-sharing. It takes a team to m
34、ake a company work, so profits should be shared by all. Job satisfaction is important, but it doesnt pay the rent. Shared profit and bonuses help to strengthen team spirit by giving everyone a common goal that they work towards together.（分数：6.00）(1).The fact that the writer hopes to learn from appli
35、cants CVs is（分数：1.00）A.that they have experience of many different jobs.B.that their careers have developed steadily.C.the opinion their employers had of them.D.whether they are married or singl(2).The writer says the application form is useful because it（分数：1.00）A.reveals something of the applicant
36、s character.B.gives information about the applicants family.C.explains whet skills the applicant has for the job.D.shows how much the applicant wants to earn.(3).According to the writer, why are CVs and application forms so important?（分数：1.00）A.Interviewing people is an expensive process.B.They indi
37、cate whether applicants really want the job.C.They indicate whether applicants are efficient or not.D.Employing the wrong people can be disastrous.(4).One reason why the writer was successful in her first business was that（分数：1.00）A.she was used to dealing with people.B.she was open with the staff.C
38、.the business was already doing well when she started.D.the staff agreed with all her decisions.(5).The writer believes profit-sharing is a good idea because（分数：1.00）A.it encourages a competitive spirit.B.everyone earns the same salary.C.everyone shares the same aim.D.it creates job satisfaction.(6)
39、.Which would make the best title for this text?（分数：1.00）A.Profit-sharing as motivation.B.How I turned a business round.C.People-the key to business success.D.The importance of a well-presented CV.五、PART FOUR(总题数：1，分数：10.00)There is no doubt that the relationship between trade and development is one
40、of the central policy issue we face today. We live in a world where 50% of humanity lives on less than $ 2 a day . We live in a world (21) by massive inequality between nations. It is estimated that about 2 billion extra souls will share our crowded planet within the next 30 years. However, we face
41、a world of incredible (22) and challenges. Trade and trade policy must play their roles as a part of a wider development scenario. And WTOs efforts to push forward this (23) must be strengthened and coordinated at all levels, national, regional, and (24) .1980s has witnessed the petroleum impact, de
42、bts crisis, prices slump, economic (25) in industrial countries and the climax of new policy for trade protection as well. However, in recent years, foreign trade in those developing countries has been back to the right (26) of remarkable increase, an indispensable force in leading the global econom
43、ic growth and trade development. The foreign (27) trade policy of the developing countries further indicate that they are (28) entering the WTO family on a larger scale than ever before, which helps to protect their interests in WTO and take part in the formulation of new rules and (29) of WTO. Sinc
44、e 1990s, many developing countries, especially those East Asian and Latin American countries, have become an important force in the global economic (30) The fact that their economic capacity is gaining more and more strength leads to a more important role-playing in the WTO system.（分数：10.00）A.comple
45、telyB.controlleD.C.characterizeD.D. conqueredA.risksB.dangersC.opportunitiesD.gamesA.planB.agendAC.discussionD.productA.areB.replaceC.locallyD.internationalA.recoveryB.recessionC.remarkableD.regainedA.trafficB.roadC.wayD.trackA.orientedB.directedC.businessD.economicA.rapidlyB.hastilyC.graduallyD.bli
46、ndlyA.suggestionsB.servicesC.systemsD.regulationsA.integrationB.combinationC.relationshipD.revolution六、PART FIVE(总题数：1，分数：10.00)The US Banking SystemThe US banking system is not as tightly centralized As European systems. At its head we find the Federal Reserve Board (the “FED“), which works through
47、 twelve regional Federal Reserve banks. The Board, (31) responsibility is directly to the Congress, is an independent agency, not subject to the orders of the President. But of course, a large amount of cooperation does exist (32) the White House and the Treasury on the one hand, and the Board on th
48、e (33) .Credit cards are issued by banks or certain organizations and may be used by the (34) to have purchases (goods or services such as meals, accommodation and travel) charged to a bank account. The account is (35) for the corresponding amount and the card holder is sent monthly statements of ac
49、count.Some credit cards are (36) internationally by many stores, hotels and restaurants. Cards holders may also obtain cash (37) presenting their card in a local bank, or by using automatic cash machine.Credit cards are issued by banks to their clients and guarantee the solvency of the holders (38) they pay by checks.In the USA.
