[外语类试卷]BEC商务英语(高级)阅读模拟试卷31及答案与解析.doc
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1、BEC商务英语(高级)阅读模拟试卷 31及答案与解析 一、 PART ONE 0 Look at the statements below and at the five articles. Which (A, B, C, D or E) does each statement 1-8 refer to? For each statement 1-8, mark one letter (A, B, C, D or E) on your Answer Sheet. You will need to use some of these letters more than once. A As th
2、e market economy system is being established and widely recognized in China, the production and import of autos in the country start to fluctuate according to the demand for them. Auto import is in fact a direct indicator of the countrys changing demand for these products. During the period of 1983
3、1985, the import of commercial vehicles and cars grew by three to four times every year. During the period of 1989 1990, China only imported 60,000 80,000 vehicles a year, 20% of that in 1985. In 1992 and 1993, the auto import leaped to 210,000 and 310,000 units. B The domestic vehicle makers have b
4、ecome more mature than before and ready to compete with their overseas rivals. This can also explain the dropping auto imports over the past few years. Generally speaking, imported vehicles have accounted for fewer shares on the Chinese market over the previous 20 years. The share of imported vehicl
5、es might take another rise when Chinas auto demand surges again in the coming years, it would not be possible for imported cars to dominate the local market again. Imported cars are in fact playing a less important role in China. C The vehicle population in China grew from 1.78 million units in 1980
6、 to 12.19 million in 1997 at an annual rate of 12%. The number of vehicles owned by per 1,000 citizens also increased from 1.4 units to 9.9 units. Chart 3 demonstrates the close relationship between the increase of vehicle population in the country and the growth of national economy. Generally speak
7、ing, the growth rate of vehicle population remains slightly higher than that of GDP, and the growth of passenger vehicles is always higher than that of all vehicles as a whole. D The development of the world automotive industry shows that the per capita vehicle ownership has much to do with the nati
8、onal economy situation. When the economy was first taking off in a country, very few people owned vehicles and the elasticity co-efficiency (EC) between vehicle demand and economic growth was slightly over 1. 0. Trucks and buses accounted for most of the vehicle demand. In the second phase when the
9、growth of national economy was gaining speed, peoples demand for vehicles grew up, and the EC remained unchanged or rose significantly. During the 3rd phase when per capita income increased to a certain level, more families owned cars. There will be a great rise in per capita vehicle ownership. E In
10、 view of the close relationship between development of auto market and that of national economy, two factors are vitally important for the prediction of China s vehicle population in the future. Firstly, one should give a quantitative description of this relationship by analyzing the industrial hist
11、ory in the other countries and territories. Secondly, one should make correct judgment about what phase of development Chinas current auto industry is in. 1 It is unlikely for imported cars to dominate the Chinese market because the domestic vehicle makers become more competitive. 2 The production a
12、nd imports of cars varied with the changes of demand for them. 3 The ownership of car is closely related to the national economy situation. 4 In general, the growth rate of GDP is slightly lower than that of vehicle ownership. 5 More families own cars and there will be a great rise in per capita veh
13、icle ownership in the 3rd phase when per capita income increases to a certain level. 6 There are two factors that will help us to predict China s vehicle consumption in the future. 7 Vehicle manufacturers in China become more developed and have stronger ability to compete with their foreign componen
14、ts. 8 In Chart 3, we can see the close relationship between the increase of vehicle population in the country and the growth of national economy. 二、 PART TWO 8 Read this text taken from an article about accounting. Choose the best sentence to fill each of the gaps. For each gap (9-14), mark one lett
15、er (A-H) on your Answer Sheet. Do not use any letter more than once. Accounting Accounting 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 h
16、ired by a specific organization 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 = liabilitie
17、s+ owners equity. (10) .There 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
18、 period, a trial balance is 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
19、 position, is a summary of 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 o
20、f the rights or advantages 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 secti
21、on. An income statement is a 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
22、information contained in these 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 subtra
23、cting the cost of goods sold from 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 repa
24、id in one year or less, and long-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 prim
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