1、剑桥商务英语高级-82 及答案解析(总分：96.00，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)A CAREER IN RETAILING Keeping the customer satisfied is central to the retail businessBut how much job satisfaction can workers in the retail trade expect? Five people who work in retailing talk about their career
2、s ASteve Cain is deputy director of trading for a large supermarketHe says，“When I moved into the retail sector I found it offered more tangible achievements and rewards than my previous business consultancy workThe power base has changed in the industry，and its the retailers who are now driving thi
3、ngs forwardBefore，buyers waited for the product to come in and negotiated the price with the manufacturers，but now in food retailing，its the retailers themselves who are developing their own brands and fixing prices，which makes it an exciting field to work in B Virginia Clement is support and develo
4、pment manager for a large clothing department store “ This means I am responsible for all the buying and merchandisingThis demands teamwork。 and for me this is one of the most attractive aspects of work ing at head officeYou have a lot of contact with people，from shop floor staff to suppl iersWe wor
5、k in a very open environment and were very team orientatedEach team is responsible for getting a particular product to the store on time and in the right quantities“ C Tim Edlund，who works in buying for a large clothing store，says，“ The buyer has to have some flair for design，but balancing that，you
6、need a strategic view and business acumen There are numerous factors influencing a buyers choice of product range for each seasonI have to beware of current trends in the suppliersmarket?competitorsactivity and both local and global customer demandI go all over Britain to keep abreast of this inform
7、ation Working hours are very irregular，so its the complete opposite to a 9 to 5 jobIt can be extremely exhausting，but I love it“ D Diane Maxwell is buying controller for womens wear for a home shopping catalogue company She says that，despite the hard work，her job remains varied and satisfying“ Ive g
8、ained a huge range of skills with the company in various fields，both through formal courses and by means of on-the-job trainingThe scope of the buying role is extremely broadIts not just about the productThe focus of the job is 0n producing a profitable range and that requires extensive business kno
9、wledge“ E Jan Shaw is personnel director of a supermarketShe says“ What we really want to do in our company is taking on people witil a real interest in trade rather than managers who only want to complete a job as fast as possibleOur new graduate recruitment programme aims to de exactly thatThe ind
10、uction programme introduces all aspects of working for our company，giving early responsibility and first-hand experience of the companys working cultureCareer development within the company is based on general management skills rather than specialisation，so whatever department they are in，employees
11、will focus on similar aims（分数：8.00）(1).The way this market operates has been transformed（分数：1.00）填空项 1:_(2).New employees are given an overview of how the company works（分数：1.00）填空项 1:_(3).Ive increased my business expertise since joining the company（分数：1.00）填空项 1:_(4).I enjoy working in retail more
12、than in my former job（分数：1.00）填空项 1:_(5).Work ing closely with other people is an important feature of this job（分数：1.00）填空项 1:_(6).Company training is organised so that all staff share common goals（分数：1.00）填空项 1:_(7).I need to keep up to date with developments in my field（分数：1.00）填空项 1:_(8).My busin
13、ess would like to employ only people genuinely committed to a career in retailing.（分数：1.00）填空项 1:_三、PART TWO(总题数：1，分数：6.00)Management Buy-outs of Companies Involving staff in management buy-out(MBO)negotiations can help smooth the path for the futureEmployees are becoming increasingly familiar with
14、the fluctuations and instability that their working environments can presentIts not just mergers and acquisitions that can upset the situationInternal MBOs can also be particularly unsetting for employeesIn some cases，the MBO takes place to save an ailing companyIn others，it is the result of senior
15、management and board disagreements，or is to prevent a hostile takeover bid (9) This insecurity can be very damagingOne of the most important factors，often not considered during the process of an MBO，is the reaction of the workforce，yet it is those employees who more often than not can make or break
16、the future Success of any new management team (10) By maintaining channels of communication across the floornew management teams could find the rank and file a useful ally in the bid to take over Showing those employees that a buy-out could be to their advantage，creating new opportunities for promot
17、ion or career development，will in the long-term be advantageous to the entire company The challenge for new management should be to reinspire employees (11) If the new team doesnt engage old employees in future plans or consider the contribution they can make，the idea that the MBO was meant to save
18、everyone is lostIn this situation，long-term employees begin to see the new management team and shareholders as the only beneficiaries in the buy-out and feel in the end that the only people saved are those at the top of the corporate ladder (12) This will mean that the rescue will fail before it has
19、 really started It is depressingly common for new MBO teams not to learn from the past (13) If the new team can find innovative ways to involve staff activelv in various aspects of the buy-out process，the benefits are manifold (14) A package with such components can gain their support and be invalua
20、ble in building success for the venture，and iS one that enlightened MBO teams tend to adopt AIncluding them in any buy-out，discussions can improve the new companys future prospects BIn such circumstances it is easy for the new board to make the same mistakes as the old CPossibilities for realising t
21、hese include decision-making，setting goals，and offering the chance of a future stake in the new company DWhatever its origins，those lower down the corporate ranks can often be left out of the equation，wondering what is to become of them ENobody benefits if the company fails to meet its objectives FY
22、et the new start represents a golden opportunity GThis requirement is particularly relevant when a company has failed or when staff have lost faith in the previous management HInternal MBOs can also be particularly unsettling for employees（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 THR
23、EE(总题数：1，分数：6.00)“ Harmonization“ is a process of increasing the compatibility of accounting practices by setting limits on how much they varyHarmonized standards are free of logical conflicts，and should improve the comparability of financial information from different countries Efforts to harmonize
24、 accounting standards began even before the creation of the International Accounting Standards Committee(IASC)in 1973International accounting harmonization now is one of the most important issues facing securities regulators，stock exchanges，and those who prepare or use financial statements Harmoniza
25、tion and standardization are sometimes used interchangeablyBut there is still a difference between themStandardization normally means the imposition of a rigid and narrow set of rules，and may even apply a single standard or rule to a11 situations Besides，standardization does not accommodate national
26、 differences and，therefore，is more difficult to implement internationallyWhereas harmonization is much more flexible and openIt does not take a one-size-fits-all approach，but accommodates national differences and has made a great of progress internationally in recent yearsHowever，within accounting!t
27、hese two words have almost become technical terms，and one cannot depend on the normal difference in their meanings“ Harmonization“ is a word that tends to be associated with the transnational legislation originating from the European Union while“ standardization“ is a word that is often associated w
28、ith the International Accounting Standard Committee The reasons that make national accounting standards desirable also apply internationallyGenerally speaking，the reasons for harmonization are as follows： (1)It is important and necessary for investors and financial analysts to understand the financi
29、al statements of foreign companies whose shares they might wish to buyThey hope to make it quite sure that statements from different countries are reliable and comparable，or at least to be clear about the nature and magnitude of the differencesBesides，they also need confidence in the soundness of th
30、e auditing (2)The advantages of harmonization are very important for MNEsbecause the great effort of financial accountants to prepare and consolidate financial statements would be much simplified if statements from all over the globe were prepared according to the same standardsBesides，it would be m
31、uch easier to prepare comparable internal information for the appraisal of the performance of subsidiaries in different countriesWhats more，many aspects of investment appraisal，performance evaluation，and other decision-making uses of management accounting information would benefit from harmonization
32、Above all，the cOSt of capital should be reduced by reducing the risk for investors if accounting can be made more comparable and reliable (3)International accountancy firms can benefit from harmonizationThey are in favour of harmonization because it is good for their lots of clients (4)Governments i
33、n developing countries might find it easier to comprehend and control the operations of MNEs if financial reporting were harmonized The most fundamental of obstacles to harmonization is the size of the present differences between the accounting practices of different countriesIn previous Section 8.5
34、some main differences concerned with international accounting are discussedBesides，there are several significant differences within the equity class，let alone between that class and the otherThese differences go to the root of the reasons for the preparation of accounting informationFurther，the diff
35、erences between shareholder/fair view presentation and creditor/tax/conservative presentation is an obstacle that is very hard to be overcome without major changes in attitudes and laws There is another obstacle：in some countries there are no strong professional accountancy bodiesThis means any body
36、 such as IASC，which seeks to operate through the private sector。will not be effective in all countriesBesides，a worldwide enforcement agency is also lacking thereAnother problem is nationalismSome countries are not willing to accept compromises that involve changing their accounting practices toward
37、s those of other countriesStill another difficulty is the effect of “ economic consequences“ on accounting standardsTo the extent that economic consequences of standards vary by country and to the extent that they are taken into account by those who set standards，this could be a force for deharmoniz
38、ation The International Accounting Standards Board(IASB)，formerly the International Accounting Standards Committee(IASC)，is an independent private sector standards-setting body founded in 1973 by professional accounting organizations in nine countries and restructured in 2001Before the restructuring
39、，the IASC issued 41 International Accounting Standards(IAS)and a Framework for the Preparation and Presentation of Financial Statements The International Accounting Standards Board has been working for the last 30 years to develop a comprehensive set of high-quality accounting standards that can be
40、used to bring uniformity in financial reporting around the worldThese standards are already officially accepted in many countries，and are used by an increasing number of major global corporationsThe European Commission has proposed that by 2005，all EU companies listed on a regulated market should be
41、 required to prepare consolidated accounts in accordance with IASFurthermore，other international organizations such as the Basle Committee，the G7，the World Bank，the World Trade Organization，and the International Monetary Fund have expressed support for international accounting harmonizationand for t
42、he work of the IASB（分数：6.00）(1).The title of the passage may be（分数：1.00）A.International Accounting StandardB.International AccountingC.International Accounting HarmonizationD.International Accounting Standard Committee(2).According to the writer of the articlethe two words“harmonization”and“standard
43、ization”（分数：1.00）A.often refer to the same thingB.are rather different in that they originated from different sourcesC.always mean the same thingD.occasional ly refer to the same thing(3).We can infer frOm the article that（分数：1.00）A.the EU member nations will ioin the IASB before 2005B.not all natio
44、ns are ready to adopt the IASC.harmonization iS as important as standardizationD.the financial reporting of developing countries was harmonized(4).The writer of the article feels that（分数：1.00）A.MNEs long for harmonizationB.IASC is a very good organizationC.IASC is backed by some important organizati
45、onsD.international standardization is of great benefit to international organizations(5).From the article we can see that（分数：1.00）A.people started to harmonize the accounting practice more than thirty years agoB.accounting firms adopt ISA because it is quite effectiveC.international companies invest
46、 some fund in harmonization and standardizationD.ISAC used to make some useful standards for international businesses(6).Based on the article，we can draw a conclusion that（分数：1.00）A.international accounting practice neea common standardsB.international companies all adopt the standardsC.there are mo
47、re advantages of standardization than disadvantagesD.there were 41 international accounting standards in 1973五、PART FOUR(总题数：1，分数：10.00)Monopolv is one points the peculiar (21) which can affect the sale and purchase of certain commoditiesIn some markets，there may be only one seller or a (22) of sell
48、ers working very closely together to control pricesThe result of such monopolistic activitv is to fix prices at a level (23) to the seller，a level which may bring him artificially high profitsMany governments dislike this procedure and have taken legal actions to (24) or halt such business activitiesIn the USanti-trust laws operate to limit cartels and mergers (25) in Britain the Monopolies Commission examines all special arrangements and mergers referred to them by the Board
