1、剑桥商务英语中级-99 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：7.00)AThe Santa Cruz Operation Incorporate (SCO), a US-based software developer, opened a representative office in Beijing yesterday.Founded in 1979, SCO has become the worlds leading developer and supplier of softwar
2、e for UNIX systems. The new office in Beijing will bring SCO closer to Chinese customers and help it understand the massive Chinese market better, said Lars Turndal, SCOS president and chief executive officer. SCO will mainly target government, departments, key industries and service institutions.BU
3、S computer giant International Business Machines (IBM) last week announced that it will invest at least $100 million in information technology projects in China. This makes IBM the first foreign company to become involved in the countrys top information infrastructure project,CCoca-Cola has been vot
4、ed the top international company in Asia, according to a recent survey published by the Far Eastern Economic Review, a major Asian magazine. Readers of this and other prominent Asian economic magazines choose Coca-Cola from among 500 large international companies in Asia. Cola-Cola is now the worlds
5、 largest beverage company serving 685 million drinks per day in more than 195 countries.DGRD, the manufacturing giant, plans to cut 1,500 jobs at its Portland factory over the next five years after union refusal to increase productivity. As a result, GRD have been forced to downsize the Portland pla
6、nt.（分数：7.00）(1).One of the purposes of entering China is to have a better idea of Chinese market.（分数：1.00）填空项 1:_(2).Its products are sold to over 195 countries.（分数：1.00）填空项 1:_(3).One hundred million dollars will be invested.（分数：1.00）填空项 1:_(4).Government departments are one of its major consumers.
7、（分数：1.00）填空项 1:_(5).This company is going to invest heavily in China to develop its information technology.（分数：1.00）填空项 1:_(6).It is an American company devoted to the development of computer software.（分数：1.00）填空项 1:_(7).It has been voted the best multinational company in Asia.（分数：1.00）填空项 1:_三、PART
8、 TWO(总题数：1，分数：5.00)A price represents the value of a goods or service for both the seller and the buyer. Price planning is systematic decision-making by an organization regarding all aspects of pricing.The value of a goods or service can involve both tangible and intangible marketing factors. An exa
9、mple of a tangible marketing factor is the cost savings (8) . An example of an intangible marketing factor is a consumers pride in the ownership of a Lamborghini rather than another brand of automobile. For an example to take place, both the buyer and seller must feel that the price of a goods or se
10、rvice provides an equitable value. To the buyer, the payment of a price reduces purchasing power (9) . To the seller, receipt of a price is a source of revenue and an important determinant of sale and profit levels.Many words are substitutes for the term price: admission fee, membership fee, rate, t
11、uition, service charge, donation, rent, salary, interest, retainer, and assessment. No matter what it is called, (10) : monetary and non-monetary charges, discounts, handling and shipping fees, credit charges and other forms of interest, and late-payment penalties.A non-price exchange would be selli
12、ng a new iron for 10 books of trading stamps or an airline offering tickets as payment for advertising space and time. Monetary and non-monetary exchange may be combined. This is common with automobiles, (11) . This combination allows a reduction in the monetary price.From a broader perspective, pri
13、ce is the mechanism for allocating goods and services among potential purchasers and for ensuring competition among sellers in an open market economy. If there is an excess of demand over supply, prices are usually bid up by consumers. If there is an excess of supply over demand, (12) .A a price con
14、tains all the terms of purchaseB obtained by the purchase of a new bottling machine by a soda manufacturerC where the consumer gives the seller money plus a trade-inD available for other itemsE Prices are usually reduced by sellersF price means what one pays for what he wantsG systematic decision-ma
15、king by an organization regarding all aspects of pricing（分数：5.00）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)Marketing ManagementPlayboys principal distritution channel until 1979 was a network of approximately 450 nonproprietary retail outlets throughout the United States, many of
16、 which also sold other brands of mens premium shoes. Play boys shoes were sold wholesale to retailers at approximately 50 percent of the suggested retail price. Price increases usually were announced in February or August. The company did not offer its retail accounts quantity discounts.Because prod
17、ucing high-quality mens dress shoes demanded highly skilled labor and specialized facilities, Playboys entire product life had been manufactured at the companys facility in Lynn, Massachusetts, through our most of the companys history. As consumer preferences changed and fashion became more importan
18、t in mens shoes during the 1970s, Playboy began contracting with outside manufacturers to produce casual shoes that matched Playboys quality and feature specifications yet could extend the brands franchise to a younger age group. Playboys executives labeled these styles “outside“ shoes, while those
19、manufactured at the Lynn plant were called “inside“ shoes, in 1985, the average prices the retailer paid Playboy for pair of inside shoes was $52 and, for a pair of outside shoes, $34. Variable manufacturing costs per pair of inside shoes were $40. The average cost of a pair of outside shoes to Play
20、boy was $28.Playboy sold approximately 160 inside shoe styles and 56 styles made by outside mahufacturers, Since there were 80 sizes to each style, Playboy total SKUs numbered around 17,280, and it carried an inventory in stock of over 64,000 pairs, Both internal and external production schedules fo
21、r each style were set in advance, based on sales projections. Playboy rarely did “makeup“ (styles not included in its regular product line, manufactured to the specification of a retailer) for a particular retail account.Each of Playboys 16 salespeople was assigned a geographic territory and was res
22、ponsible for retailer sales and service with the area. Salespeople also were expected to perform “previews“ at the beginning of fail and spring seasons as a method of increasing both consumer and trade sales, Previews consisted of a sales presentation at retail store, where the Playboy salesperson w
23、ould display and explain the companys entire line to store customers. During the preview, the customer was offered a price promotion of $10 off any pair of Playboy shoes. The retailer was responsible for absorbing the cost of the promotion, while the cost of advertising placed to stimulate retail tr
24、affic during the preview was shared between Playboy and the retailer. The Playboy sales person would spend time with the retailers salespeople and customers describing the quality and comfort of Playboy shoes. Company management believed that consumers were likely to “trade up“ to a higher-priced br
25、and if they understood the features and benefits of premium shoes. The managers believed that retail sales people often missed sales opportunities by assuming that casually dressed customers would not buy expensive high-quality shoes, and one of Playboys goals was to have retail salespeople try a pa
26、ir of Playboy shoes on every customer. For some Playboy retail accounts, close to 30 percent of annual sales were made during the fall and spring previews.Playboy management tracked the sales of every shoe style. If sales of a particular style slowed, management might elect to replace only the middl
27、e sizes, ensuring that Playboy would end up with the most popular sizes of a style before the style was terminated or “closed out“. Established retail accounts had the option of purchasing close-outs at a 30 percent discount from the regular wholesale price. A list of close-outs was sent to retail a
28、ccounts twice each year. Retailers would often try to sell these styles at full retail price to increase their unit margins, then mark them down, as necessary. Close-outs accounted for unit sales of 5,500 to 6,500 pairs of Playboy shoes per year（分数：6.00）(1).Playboys internal SKUs numbered _.（分数：1.00
29、）A.128,000B.4,480C.17,280D.68,000(2).the duty of the 16 salespeople sent by Playboy was to be _.（分数：1.00）A.retailer sales and service with the areaB.retailer sales and service with the area and performing “preview“C.displaying and explaining the companys entire line to store customersD.absorbing the
30、 cost of the promotion(3).Which of the flolwing is NOT true?（分数：1.00）A.customers paid a higher price for a pair of shoes during the “preview“.B.The cost of advertising to excite retail trade during the “preview“ wass paid for by both Playboy and the retailet.C.Consumers would possibly buy premium sh
31、oes if they know their features and benefits.D.The fall and spring previews benefit some Playboy retail accounts a lot.(4).Retailers sold the close-outs _.（分数：1.00）A.at a lower price than usualB.to poor consumers at full retail priceC.at full retail price and never lower itD.at full retail price and
32、 then at a lower price when necessary(5).Before 1979 _.（分数：1.00）A.the 450 retail stores where Playboy shoes were sold were privately ownedB.some of the 450 retail stores sold Playboy shoes onlyC.the wholesale price of Playboy shoes was much higher than their retail priceD.retailers would get discoun
33、ts if they bought the shoes substantially(6).Why did Myrrayhill wanted to assure consumers of the quality of the shoes?（分数：1.00）A.Because Playboy wanted to assure consumers of the quality of the shoes.B.Because producing high-quality shoes needed high skills.C.Because consumer preferences had change
34、d and fashion became more important.D.because Playboy wanted to sell the shoes at a lower pric五、PART FOUR(总题数：1，分数：15.00)Under the cash basis of accounting, a firm recognizes revenues from selling goods and providing Services in the period when it receives cash from customers. It reports (19) in the
35、 period when it makes cash expenditures for merchandise, salaries, insurance, taxes, and (20) items. To illustrate the measurement of performance under the cash basis of accounting, consider the following example.Donald and Joanne Allens open a hardware store on January 1, Year 1. The firm receives
36、$20,000 (21) cash from the Aliens and borrows $12,000 from a local bank. It must repay the loan on June 30, Year 1, with interest charged (22) the rate of 12 percent per year. The firm rents a store building on January 1, and pays 2 months rent of $4,000 (23) . On January 1, it also pays the premium
37、 of $ 2,400 for property and liability insurance coverage for the year (24) December 31, Year 1. During January it acquires merchandise costing $40,000, (25) it purchases $26,000 for cash and $ 14,000 on account. Sales to customers during January total $50,000, of which $34,000 is for (26) and $16,0
38、00 is on account. The acquisition cost of the merchandise (27) during January is $32,000,and various employees receive $5,000 in salaries.Lawyers, accountants, and (28) professionals are the principal entities that use the cash basis of ac counting. These professionals have (29) small investments in
39、 multiperiod assets, (30) buildings and equipment, and usually collect cash from clients soon after they (31) services. Most of these firms actually use a modified cash basis of accounting, under which they (32) the costs of buildings, equipment, and similar items as assets (33) .Most individuals us
40、e the cash basis of accounting for the purpose of computing personal income and person al income taxes.（分数：15.00）A.by using upB.expensesC.by spendingD.expenseA.similarB.a lot ofC.a large number ofD.differentA.by means ofB.onC.withinD.inA.withB.byC.atD.inA.in advance ofB.ahead ofC.in advanceD.in fron
41、tA.endedB.endingC.to endD.while endingA.of whichB.in whichC.with whichD.of thatA.expensesB.moneyC.rentD.cashA.sell offB.soldC.is soldD.was soldA.the sameB.differentC.likeD.otherA.relativelyB.relative toC.been relative toD.in relation toA.so thatB.such thatC.such asD.for the purpose ofA.renderB.pay f
42、orC.put intoD.bringA.treat asB.pay forC.pay backD.treatA.when purchasingB.when purchasedC.when purchaseD.which purchased六、PART FIVE(总题数：1，分数：12.00)CHECKOUTOPERATORSSupermarket Checkout operators sit at electronic tills and feed in the prices of thecustomers goods This is now done by scanning, passin
43、g each such item over34. a device that reads the bar-code on it and automatically registers it down in the35. till. They may weigh some products, such as fruit, on scales near the36. tilt. When all the goods will have been scanned, the till provides a total and the37. operators take payment in the c
44、ash, by cheque or by credit or debit card. and38. give a till receipt and any more change required. They provide bags, often39. help to pack purchases, and change paper till rolls as being necessary.40. They also make it sure they have enough change, credit card forms, and carrier41. bags. Operators
45、 ring a bell or buzzer to summon for a supervisor to help42. with problems, and put notes and cheques into bags for periodic collection.43. They enter their personal details in the till, so that their performance can be44. analysed later. The system offers supermarkets an efficient way of handling w
46、ith a45. large number of customers purchasing many products and helps to keep checkout queues to a minimum.（分数：12.00）填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_填空项 1:_七、WRITING(总题数：2，分数：10.00)1.PART ONEYou would like to go to a course, on Smart Finance training.Writ
47、e a note to your managing director:saying your willingness to go.saying the time and cost of the course.explaining Why you want to go.Write 4050 words on a separate sheet.（分数：5.00）_2.PART TWOThe firm you work for is developing fast and is looking for new places. Your Managing Director is interested
48、in Rose Development center, and has asked you to write a letter to find out more information.Read Waterside Industrial Parks advertisement below, on which your Managing Director has already made some notes.Then, using all your Managing Directors handwritten notes, write your letter to Nick Jordan at Rose Development.Do not include postal ad
