[外语类试卷]BEC商务英语(初级)阅读模拟试卷87及答案与解析.doc
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1、BEC商务英语(初级)阅读模拟试卷 87及答案与解析 一、 PART ONE 1 Boarding times:30 minutes before departure time for domestic and 1 hour for international flights. ( A) You must get to the airport earlier if you are about to go abroad. ( B) It takes thirty minutes to check in for domestic flights. ( C) More time is request
2、ed for international flights before taking off. 2 Press a third button so that the alarm is set. ( A) To set the alarm, you need to press the button three times. ( B) There are three buttons needed to set the alarm. ( C) After pressing a third button, you finish setting the alarm. 3 Send $ 30 for ca
3、talog. Refundable against purchase. ( A) $ 30 will be returned if you buy the product. ( B) Customers should pay $ 30 for the catalog. ( C) The money can not be taken back. 4 If any problem occurs, contact your nearest Sorry dealer. Whenever something goes wrong,_. ( A) call the local maintenance en
4、gineer ( B) contact the seller closest to you ( C) repair it yourself 5 ( A) Translation is done at the same time. ( B) Speeches will be translated later. ( C) You will get translated version right away. 二、 PART TWO 5 Look at the list below. It shows the contents of a companys Annual Report. Decide
5、in which part of the report(A-H)you would find the information(6-10). For each question, mark the correct letter(A-H). Stella Group Plc Annual Report A. Chairmans Statement B. National Sales Reports C. Review of Subsidiaries D. Changes in Key Personnel E. Group Organism F. Auditors Report G. Profit
6、and Loss Account H. Balance Sheet 6 A statement of the companys income and expenses. 7 The names of new executives and board members. 8 A look at the performance of smaller companies that Stella owns. 9 A list of what the company owns and owes. 10 A statement by the company that checked the financia
7、l reports. 三、 PART THREE 10 Look at the charts below. They show the sales of telephones in different department stores from Monday to Wednesday. Which chart does each sentence(11-15)describe? For each sentence mark one letter(A-H)on your Answer Sheet.11 The sales of telephones dropped on Tuesday but
8、 rose again, on Wednesday to exceed the Monday level. 12 At first the sales fell, but then remained constant for the rest of the period. 13 The sales fell steadily from Tuesday to Wednesday after a sharp rise on Monday. 14 A constant growth in the sales from Tuesday to Wednesday followed a fall on M
9、onday. 15 After a small fall on Tuesday, the sales dropped back to their Monday level. 四、 PART FOUR 15 Read the following passage. Are sentences 16-22 “Right“ or “Wrong“ ? If there is not enough information to answer “Right“ or “Wrong“ , choose “Doesnt say“. For each sentence 16-22, mark one letter(
10、A,B or C)on your Answer Sheet. Under the worldwide principle of taxation, the foreign earnings of a domestic company are subject to full levies of both its host and home countries. The foreign branches and subsidiaries of MNEs are therefore subject to varieties of taxes, both direct and indirect, in
11、 the countries where they operate. The problem is that the income earned in the foreign country may be subject to income taxes twice. MNEs income is taxed in the country where the income is earned and again, the income might be taxed in the parent country. This could result in double taxation. A for
12、eign tax credit is a means to avoid double taxation of foreign-source income. A parent companys domicile(country of residence)can elect to treat foreign taxes paid as a credit against the parents domestic tax liability or as a deduction from taxable income. Companies generally choose the credit, as
13、it yields a one-for-one reduction of domestic taxes payable(limited to the amount of income taxes actually paid), whereas a deduction is only worth the product of the foreign tax expense and the domestic marginal tax rate. 16 Foreign branches should pay taxes. ( A) Right ( B) Wrong ( C) Doesnt say 1
14、7 The subsidiary of an international enterprise should pay taxes to its own country and to the foreign country where it operates. ( A) Right ( B) Wrong ( C) Doesnt say 18 The earnings in the foreign country need not to be taxed. ( A) Right ( B) Wrong ( C) Doesnt say 19 To pay income tax is inevitabl
15、e. ( A) Right ( B) Wrong ( C) Doesnt say 20 Double taxation shall be avoided. ( A) Right ( B) Wrong ( C) Doesnt say 21 Companies prefer to refuse to adopt the credit method. ( A) Right ( B) Wrong ( C) Doesnt say 22 The parent company likes to pay for the subsidiary. ( A) Right ( B) Wrong ( C) Doesnt
16、 say 五、 PART FIVE 22 Read the following reviews of a book called The Bosses Speak. For each question 23-28, choose the correct answer. Mark letter(A,B or C)on your Answer Sheet. John Stuart is an executive recruitment specialist who has turned to writing. The result is this book, based on interviews
17、 with twenty Chief Executives. Each top manager none of them famous names, surprisingly is given a short chapter, and there is some introductory material and a conclusion. This means you can jump from one person to another, in any order, which is good for people who are too busy to read a book form
18、cover to cover. For a management book it isnt expensive, although whether its good value for money is doubtful. Some of the twenty interviewees started their own businesses, while others joined a company and worked , and fairly new in their position, and others have had years of experiencethough, st
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- 外语类 试卷 BEC 商务英语 初级 阅读 模拟 87 答案 解析 DOC
