1、剑桥商务英语高级-165 及答案解析(总分：100.00，做题时间：90 分钟)一、Exercise 1(总题数：4，分数：8.00)1.What business document provides proof of payment for a business transaction?（分数：2.00）A.InvoiceB.ReceiptC.ClaimD.Debit note2.What is the purpose of crossing a cheque?（分数：2.00）A.To stop it being paid into an account other than the pa
2、yee“s.B.To speed up the time it takes to go through the clearing system.C.To allow it to be paid into any account, not just the payee“s.D.To tell the bank to check that there is enough money in the account to pay.3.Which one of the following is an example of an internal stakeholder?（分数：2.00）A.Shareh
3、olderB.CustomerC.ManagerD.Supplier4.Which one of the following is a disadvantage of a computerized accounting system over a manual accounting system?（分数：2.00）A.Computerized system is more time consuming to operate.B.Operating costs of a computerized system are higher.C.Computerized system is more co
4、stly to set up.D.Computerized system is more error free.二、Exercise 2(总题数：4，分数：8.00)5.Susan packs goods on an assembly fine. She is paid a different amount each month, depending on her output. By what method of remuneration is Susan paid?（分数：2.00）A.Piece workB.CommissionC.Hourly payD.Salary6.Which on
5、e of the following departments is NOT a service cost center in a manufacturing company?（分数：2.00）A.AccountingB.AssemblyC.MaintenanceD.Personnel7.Which of the following is NOT an attribute of effective communication?（分数：2.00）A.ClarityB.CompletenessC.ComplexityD.Relevance8.When communicating informatio
6、n, which of the following determine(s) the choice of method used? (1) Comparative cost (2) Degree of confidentiality (3) Speed of delivery For your choice:（分数：2.00）A.(1) onlyB.(3) onlyC.(1) and (2) onlyD.(1), (2) and (3)三、Exercise 3(总题数：4，分数：8.00)9.Tax avoidance is a legal activity while tax evasion
7、 is an illegal activity. A. True B. False （分数：2.00）A.B.C.D.10.Which one of the following is consistent with a government“s policy objective to expand the level of economic activity?（分数：2.00）A.An increase in taxationB.An increase in interest rateC.An increase in personnel savingsD.An increase in publ
8、ic expenditure11.To whom is the external auditor primarily accountable?（分数：2.00）A.The directors of the companyB.The non-executive directors of the companyC.The shareholders of the companyD.The employees of the company12.What is the primary responsibility of the external auditor?（分数：2.00）A.To verify
9、all the financial transactions and supporting documentation of the client.B.To ensure the client“s financial statements are reasonably accurate and free from bias.C.To report all financial irregularities to the client“s shareholders.D.To ensure that all the client“s financial statements are submitte
10、d to the relevant authorities on-time.四、Exercise 4(总题数：3，分数：3.00)13.Which of the following are responsibilities of a department supervisor? (1) Planning the work (2) Allocating work to staff (3) Maintaining discipline in the department (4) Maintaining staff morale（分数：1.00）A.(1), (2) and (3)B.(1), (2
11、) and (4)C.(1), (3) and (4)D.All of the above14.Which of the following is not an advantage of delegating?（分数：1.00）A.Managers can spread the workloadB.Specialists are able to develop their skillsC.It facilitates performance evaluationD.It reduces staff costs15.Which document does a supplier usually s
12、end to a customer listing all the transactions between them during the month?（分数：1.00）A.InvoiceB.ReceiptC.StatementD.Credit note五、Exercise 5(总题数：3，分数：15.00)16.Accountants act as business advisers to modem enterprises. Please elaborate on this topic. Answer, in English, in about 100 words. There is n
13、o right or wrong answer. （分数：5.00）_17.Cost accounting plays a crucial role in business. Please elaborate on this topic. Answer, in English, in about 100 words. There is no right or wrong answer. （分数：5.00）_18.Tax account plays a key role in business. Please elaborate on this topic. Answer, in English
14、, in about 200 words. There is no right or wrong answer. （分数：5.00）_六、Exercise 6(总题数：4，分数：8.00)19.What“s the best definition of a computer“s central processing unit (CPU)?（分数：2.00）A.It contains all the computer programsB.It is created by a computer programmerC.A programmed computer unitD.Equipment us
15、ed for processing data20.Two statements follow about an e-mail system _ (1) Its purpose is to send and receive data a computer can work with (2) Its purpose is to send and receive massages quickly and cheaply Which of the following applies with regard to the above statements?（分数：2.00）A.Both are fals
16、eB.Both are trueC.Only (2) is trueD.Only (1) is true21.If a firm maintains a stock control database, which of the following is most likely to occur when suppliers cannot deliver goods on time?（分数：2.00）A.Customer demand will rise accordinglyB.Customer orders will not be metC.Stock levels will become
17、too highD.Deliveries from suppliers will be lower22.Which of the following methods of remuneration is not an incentive-based scheme?（分数：2.00）A.Straight pieceworkB.Day rateC.Group bonusD.Differential piecework七、Exercise 7(总题数：1，分数：20.00)have not arrived found was torn have informed have contacted rec
18、eived were damaged have not had showed unpacked June 21, 2007Dear Mr. Jackson,I am writing to complain about a shipment of tubular steel garden furniture we 1 yesterday against our invoice no. G 3190/1. The crates 2 on the outside, and looked as if they had been roughly handled. When we 3 them, we 4
19、 that some of the chair legs were bent and rusty, and the fabric on the seating 5 , or 6 signs of wear. Two further crates from the consignment 7 yet, so we 8 the opportunity of inspecting them. I 9 the shipping company that we cannot accept this assignment from you, and they 10 your insurers. As we
20、 will be unable to retail this consignment in our stores, we are returning the shipment to you carriage forward, and we shall expect a full refund. Yours sincerely, Hoover Howell Managing Director（分数：20.00）八、Exercise 8(总题数：10，分数：30.00)23.Last year we (not/have) 1 any serious complaints from our clie
21、nts, but this year we (already/received) 2 over twenty. （分数：3.00）24.This is not the first time that we (have) 1 problems with the shipping company. Three months ago they (lose) 2 a consignment completely and they still (not/find) 3 out what happened to it. （分数：3.00）25.I (look) 1 into the problem, an
22、d appears that the catalogue (be) 2 out of date. （分数：3.00）26.I (receive) 1 a consignment of furniture from you last week which we (order) 2 on May 12. （分数：3.00）27.The error (be) 1 due to a fault in the computer system which we now (put) 2 right. （分数：3.00）28.Our engineers (recently/find) 1 a fault wi
23、th the batch of hard disk drives that we (manufacture) 2 in June and July last year. （分数：3.00）29.I am writing to apologize for the defective items you (receive) 1 last month, and to inform you that we (credit) 2 the sum of $684.86 to your account. （分数：3.00）30.Our accounts department (inform) 1 me th
24、at we (not/yet/ receive) 2 payment for the items we (send) （分数：3.00）31.We (not have) 1 any business from Winston & Co. since we (make) 2 an error with an invoice. （分数：3.00）32.We (lose) 1 a number of orders since we (start) having problems with the switchboard. （分数：3.00）剑桥商务英语高级-165 答案解析(总分：100.00，做题
25、时间：90 分钟)一、Exercise 1(总题数：4，分数：8.00)1.What business document provides proof of payment for a business transaction?（分数：2.00）A.InvoiceB.Receipt C.ClaimD.Debit note解析：2.What is the purpose of crossing a cheque?（分数：2.00）A.To stop it being paid into an account other than the payee“s. B.To speed up the ti
26、me it takes to go through the clearing system.C.To allow it to be paid into any account, not just the payee“s.D.To tell the bank to check that there is enough money in the account to pay.解析：3.Which one of the following is an example of an internal stakeholder?（分数：2.00）A.ShareholderB.CustomerC.Manage
27、r D.Supplier解析：4.Which one of the following is a disadvantage of a computerized accounting system over a manual accounting system?（分数：2.00）A.Computerized system is more time consuming to operate.B.Operating costs of a computerized system are higher.C.Computerized system is more costly to set up. D.C
28、omputerized system is more error free.解析：二、Exercise 2(总题数：4，分数：8.00)5.Susan packs goods on an assembly fine. She is paid a different amount each month, depending on her output. By what method of remuneration is Susan paid?（分数：2.00）A.Piece work B.CommissionC.Hourly payD.Salary解析：6.Which one of the fo
29、llowing departments is NOT a service cost center in a manufacturing company?（分数：2.00）A.AccountingB.Assembly C.MaintenanceD.Personnel解析：7.Which of the following is NOT an attribute of effective communication?（分数：2.00）A.ClarityB.CompletenessC.Complexity D.Relevance解析：8.When communicating information,
30、which of the following determine(s) the choice of method used? (1) Comparative cost (2) Degree of confidentiality (3) Speed of delivery For your choice:（分数：2.00）A.(1) onlyB.(3) onlyC.(1) and (2) onlyD.(1), (2) and (3) 解析：三、Exercise 3(总题数：4，分数：8.00)9.Tax avoidance is a legal activity while tax evasio
31、n is an illegal activity. A. True B. False （分数：2.00）A. B.C.D.解析：10.Which one of the following is consistent with a government“s policy objective to expand the level of economic activity?（分数：2.00）A.An increase in taxationB.An increase in interest rateC.An increase in personnel savingsD.An increase in
32、 public expenditure 解析：11.To whom is the external auditor primarily accountable?（分数：2.00）A.The directors of the companyB.The non-executive directors of the companyC.The shareholders of the company D.The employees of the company解析：12.What is the primary responsibility of the external auditor?（分数：2.00
33、）A.To verify all the financial transactions and supporting documentation of the client.B.To ensure the client“s financial statements are reasonably accurate and free from bias. C.To report all financial irregularities to the client“s shareholders.D.To ensure that all the client“s financial statement
34、s are submitted to the relevant authorities on-time.解析：四、Exercise 4(总题数：3，分数：3.00)13.Which of the following are responsibilities of a department supervisor? (1) Planning the work (2) Allocating work to staff (3) Maintaining discipline in the department (4) Maintaining staff morale（分数：1.00）A.(1), (2)
35、 and (3)B.(1), (2) and (4)C.(1), (3) and (4)D.All of the above 解析：14.Which of the following is not an advantage of delegating?（分数：1.00）A.Managers can spread the workloadB.Specialists are able to develop their skillsC.It facilitates performance evaluationD.It reduces staff costs 解析：15.Which document
36、does a supplier usually send to a customer listing all the transactions between them during the month?（分数：1.00）A.InvoiceB.ReceiptC.Statement D.Credit note解析：五、Exercise 5(总题数：3，分数：15.00)16.Accountants act as business advisers to modem enterprises. Please elaborate on this topic. Answer, in English, i
37、n about 100 words. There is no right or wrong answer. （分数：5.00）_正确答案：()解析：Suggested answer: Financial accounting is all about adding value The main purpose of financial accounting is to prepare financial reports that provide information about corporate performance and help managers manage business m
38、ore efficiently. Companies, big or small, rely on financial accountants and their teams to provide right mix of information to make investment decisions and steer the company in a profitable direction. Accountants are increasingly part of a team involved in strategic planning or the development of n
39、ew products. They analyze and interpret the financial information that executives needed to make sound business decisions, The job involves more than pumping out reports. Accountants need to be well rounded professionals capable of blending financial skills and business knowledge.17.Cost accounting
40、plays a crucial role in business. Please elaborate on this topic. Answer, in English, in about 100 words. There is no right or wrong answer. （分数：5.00）_正确答案：()解析：Suggested answer: Cost accounting plays a crucial role in business Cost accounting focuses on the analysis and interpretation of cost infor
41、mation and is a cornerstone in the workings of any private enterprise or government organization. Cost accounting helps managers understand the different aspects of running a business. The process of involves tracking, recording and analyzing costs associated with the products or activities of an or
42、ganization. Cost accounting deals with cost and benefit analyses of products or services and demands an analytical, focused and objective mind. Cost accountancy often deals with making forecasts about prices of materials, labor and production, requiring sound, informed judgment. A good cost accounta
43、nt helps to minimize expenditure and ensures a proper utilization of resources. This analysis helps in comparing financial performances, making assessments and projections, providing figures for future costing and pricing policies and other managerial decisions.18.Tax account plays a key role in bus
44、iness. Please elaborate on this topic. Answer, in English, in about 200 words. There is no right or wrong answer. （分数：5.00）_正确答案：()解析：Suggested answer: Tax accountant plays a key role in business Tax has different meanings to different organizations. To the government, it is a source of revenue but
45、to businesses, regardless of their size, tax is treated just like any other business expense. Tax accountant plays a key role in the successful operation of any type of business. Tax accountant deals with complex issues such as compliance, regulations and determine what constitutes legitimate tax ex
46、emptions, deductions and expenses. The services of a tax accountant can be invaluable for running a small business. Tax accountant also advises on how a business could be structured to minimize tax exposurefor example, where the business was located and how a business operated, including the sourcin
47、g of materials and the location of manufacturing facilities. The role of a tax accountant is more than simply dealing with numbers. They must be able to construct a financial picture and clearly communicate information to managers and heads of department. Many important business decisions rely on in
48、formation compiled by tax accountants and their team. To make sure this is carried out effectively and efficiently, accountants must be able to communicate clearly with all levels of management.六、Exercise 6(总题数：4，分数：8.00)19.What“s the best definition of a computer“s central processing unit (CPU)?（分数：2.00）A.It contains all the computer programs
