[外语类试卷]BEC商务英语(高级)阅读模拟试卷43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 43及答案与解析 一、 PART ONE 0 Look at the statements below and at the five extracts from an article about Swindling in International Trade. Which article (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
2、will need to use some of these letters more than once. A According to the statistics of the Organization of Trade and Development of the United Nations, there are several swindling acts each month and swindling causes a loss of up to billions of US dollars annually. In 1959,the swindle of Coffee in
3、Costa Rica paralyzed the countrys economy for a certain period of time. At the urgent request of the international business community, the Organization of Trade and Development of the United Nations held two special meetings in 1984 and 1985 in Geneva to deal with the problem, but no agreement were
4、reached. B Generally speaking, there is little opportunity for the swindlers to take advantage in the trading of complete sets of equipment or transfer of technology, while commodity transactions are most vulnerable to swindling. As long as such commodities as steel, cement, fertilizer and chemicals
5、 are identical in specification, model, pattern, or chemical composition, as long as the price is favorable and delivery is prompt, the buyer seldom sends any mission abroad to inspect the goods. Swindlers often take advantage of these factors and resell the goods to make profits. C Swindlers can al
6、so, by taking advantage of natural calamities such as storm and submerged reefs, forge and reported sea accidents. Then, they remove and resell the goods for huge profits. Since the cargo is not received, the buyer claims against insurance company. Therefore, the final victimized is the insurance co
7、mpany. Generally speaking, the carrier, captain and seaman collaborate with one another to commit this kind of economic crime. Afterwards, they sell the ship and the goods and abscond. If goods are carried on the ship, the insurance is one of the victims in this case. D The criminals sometimes swind
8、le money from the buyer by forging commercial documents. Upon presentation of the bill of lading, the buyer cannot get the goods after he has paid according to the contract. The seller can sometimes lose money in a contract that stipulates payment after the arrival of goods or by bank collection. In
9、 most cases, the criminals first win the sellers trust by doing some successful trade transactions with him. Then he manages to acquire a large deal by signing a contract that stipulates payment after the arrival of the goods or by bank collection. As soon as he receives the goods, the buyer sells t
10、he goods and absconds with the money. E In order to prevent international swindling, we suggest the following measures. Firstly, we should promote education and maintain sharp vigilance in international trade transactions. Secondly, we should carefully investigate the credit status before the conclu
11、sion of a contract. Thirdly, we should draft every clause of the contract properly since the contract is the only legal document for the execution of transaction and the settlement of the dispute. Lastly, we should supervise the loading of the goods and keep a close watch on the movements of the car
12、rying vessel. 1 The seller can also lose money in receiving payment by bank collection. 2 Ship charters, captains and seamen sometimes conspire to swindle the ship-owner by making up a lost ship. 3 Inspection of the goods is rarely done by the buyer outside of the country. 4 Swindling is more likely
13、 to happen in commodity transactions than in transfer of technology. 5 The buyer would find that the bill of lading, certificate of quantity and quality, packing list and invoice are all forged. 6 Insurance company is always responsible for the loss in a sea swindling. 7 We should keep alert in inte
14、rnational trade transactions. 8 There are no formal agreement about swindling in the world. 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 letter (A H) on your Answer Sheet. Do not use any letter mor
15、e than once. Accounting is the process of systematically collecting, analyzing, and reporting financial information. H . A private accountant is employed by a specific organization to operate its accounting system and to interpret accounting information. A public accountant performs these functions
16、for various individuals, or firms, on a professional-fee basis. (9) . The accounting process is based on the accounting equation: Assets=liabilities+ owners equity. (10) . There are five steps in the accounting process: 1)Source documents are analyzed to determine which accounts they affect. 2)Each
17、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 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 f
18、rom the trial balance. (11) . A new accounting cycle is then begun for the next accounting period. The balance sheet, or statement of financial 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
19、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 of 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
20、 the balance sheet. For a corporation, the value of common stock, preferred stock, and retained earnings is reported in the owners equity section. An income statement is a summary of a firms financial operations during a specified accounting period. (14) . Operating expenses are then deducted to com
21、pute net income from operations. Finally, non-operating expenses and income taxes are deducted to obtain the firms net income after taxes. The information contained in these two financial statements becomes more meaningful when it is compared with corresponding information for previous years, for co
22、mpetitors, and for the industry in which the firm operates. A On the income statement, the companys gloss profit on sales is computed by subtracting 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
23、the area of accounts receivable and inventory, and its long-term debt financing. C Similarly, current liabilities are those that are to be repaid 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 balanc
24、e shown by the equation is maintained. E This statement must demonstrate that the equation is in balance. F Accounting information is used primarily by management, but it is also demanded by creditors, suppliers, stockholders, and government agencies. G Once statements are prepared, the books are cl
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- 外语类 试卷 BEC 商务英语 高级 阅读 模拟 43 答案 解析 DOC
