AICPA考试BEC真题2012(题目)

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【VIP专享】2012年5月国际商务英语等级考试(初级)试卷及答案

全国外经贸从业人员考试
国际商务英语等级考试（初级）试卷
2012 年 5 月
题目序号 Ⅰ Ⅱ Ⅲ Ⅳ Ⅴ Ⅵ Ⅶ 总分核分人
应得分数 20 15 15 15 15 10 10 100
实际得分
得分评卷人复核人 Ⅰ．Li来自tening: 20%（听力，20 分）
Section A Directions: Listen to the following dialogue and fill in the blanks with the word or words you have heard. Wang: Can I help you? Foreigner: No, _________________. I’ve got my ticket, so I’m all set. Wang: Can I ask where you are going? Foreigner: Right now to Xi’an. I’ve just come from Suzhou, and before that from Shanghai and Beijing. Wang: Wow! So many places. I’m Chinese and I haven’t even been to so many places. Foreigner: Well, I’ve always _________________ traveling in China. I’ve been working for a long time to save enough money to come. Wang: But you look so young! What kind of work do you do? Foreigner: I study East Asian History, and I also work in a Japanese restaurant, you know, to pay _________________ and get some practical experience. I’ve been working there since I was 16. Wang: You study and work at the same time? You must be so busy. Why work? Doesn’t your family pay for your studies? Foreigner: Well, I wanted to be _________________. I like living in my own apartment, and paying my own bills. I feel free that way, even if I do have to budget my time very carefully. But I’m proud to be independent of my family. Besides, I’ve got an older sister in college and two younger brothers. My parents are not poor, but they can’t help everyone. I’ve got scholarships, loans, a job. I’m busy, but I’m doing fine. I don’t need to go to them for money.

2012剑桥商务英语BEC中级阅读真题(五)

2012剑桥商务英语BEC中级阅读真题（五）PART FIVESection AQuestions 36-40Read the text below about a special kind of competition.In most of the lines 36-40 there is one extra word which does not fit. One or two lines, however, are correct.If a line is correct, write CORRECT on your Answer Sheet.If there is an extra word in the line, write the extra word in CAPITAL LETTERS on your Answer Sheet.Examples:0 The international Youth Skills Olympics is a vocational skills competition in0 C O R R E C T00 which the young people demonstrate their achievements in a range of areas.00 T H E36 The competition, which there is held every two years, is organized by the international37 Training Organisation. All U.K. competitors qualify for the team by getting through38 a tough national competition.Their backgrounds are vary from arts to sciences,39 and students to the self-employed. Since they do not know which skill area they40 will be tested in, they must to train for everything before the start of the competition.Section BQuestions 41-45Read the text below about market research.In each line 41-45 there is one wrong word.For each line 41-45,write the correct word in CAPITAL LETTERS on your Answer Sheet.Examples:0 Your business will only success if customers like your product0 S U C C E E D00 or service and are prepared to give you moneyin exchange about it00 F O RMarket Research41 Before you start a business, it is importance to undertake market research42 and to assess the results with great care: you need to finding out about your43 potential customers and the state of the market, included your competitors.44 The more detailed your market research are, the more profitable your business45 is likely to be. Carry out your study thorough, and repeat it to ensure your resultsare reliable。

商务英语12年12月原题范文

全国外经贸从业人员考试国际商务英语等级考试（中级）试卷2012年12月Ⅰ．Listening: 20%（听力，20分）Section ADirections:Listen carefully and fill in the blanks with the words or phrases you’ve heard.Payment plays a very important in international trade. It is much more complicated than that in domestic trade. No export can be said to be successful until payment has been for the goods delivered overseas. If payment is not ensured, then all will be meaningless. Therefore, it is vitally important to ensure payment in a sound way. Among many of payment in international trade, there are three basic ones which are commonly used: remittance, and letter of credit.Section BDirections: Listen to the tape and translate the sentences into Chinese.1. .2. .3. .4. .5. .Section CDirections:In this part, you will hear 5 short conversations between two speakers. At the end of each conversation, there will be a question about what was said. After you hear a conversation and question about it, read the four choices in your paper and decide which is the correct answer to the question you have heard.（）1. A.in the office.B.over the phone.C. in the street.D. at a trade fair.（）2. A. teacher and student.B. driver and passenger.C. lawyer and client.D. seller and buyer.（）3. A. No discount.B. 15%.C. 5%.D. 50%.（）4. A. $ 50.B. $ 30.C. $ 15.D. $ 13.（）5. A. To look for the manager.B. To give the manager a call.C. To write to the manager.D. To give the manager a message.II．Reading & Comprehension: 40%（阅读理解，40分）Section ADirections: There are ten incomplete sentences in this section. For each sentence there are four choices marked A, B, C and D. Choose the ONE that best completes the sentence. Then write down the right answer in the brackets for each sentence. This section totals 10 points, one point for each sentence.（）1. Thank you for the order of December 12 for 1,000 shirts.A. captionedB. captioningC. to captionD. caption（）2. We have received the documents and taken of the above order which arrived at Shanghai on the S.S. “Dashun”.A. shipmentB. consignmentC. lotD. delivery（）3. An L/C should be established in our favor by documentary draft at sixty days’ sight.A. availableB. paymentC. payingD. paid（）4. If you can us a 5% discount, we shall give you our initial order amounting to US$ 15,000.A. provideB. warrantyC. guaranteeD. grant（）5. In our fax of November 8, we made clear that shipment is to be effected in December.A. youB. themC. thatD. it（）6. We can supply these items very favorable terms.A. onB. forC. byD. to（）7. We assure our customers delivery within 30 days after receipt of the L/C.A. aboutB. atC. ofD. with（）8. Shipment is to be made during October to December three equal lots.A. inB. atC. byD. on（）9. we are appreciating the good quality of your black tea, we regret that your price appears to be on the high side.A. WhileB. WhenC. AsD. But（）10.The goods will be packed in cartons innerlined with materials.A. water-provedB. water-protectedC. water-proofD. water-tight Section BDirections: There are ten blanks in the following letter. You are required to choose the best one from the given four choices marked A, B, C, and D. Then write down the correct answer in the brackets. This section totals 10 points, one point for each blank.国际商务英语等级考试（中级）试卷第3页（共10页）（）1.A. on B. for C. at D. of（）2.A. consignment B. shipment C. purchase D. insurance （）3.A. involving B. involved C. involvement D. involves（）4.A. down B. up C. out D. off（）5.A. But B. Yet C. So D. As（）6.A. at B. of C. in D. by（）7.A. understand B. grate C. appreciate D. thank（）8.A. extend B. expand C. enlarge D. stretch（）9.A. with B. on C. to D. by（）10.A. establish B. draw C. recommend D. amend Section CDirections: There are two passages in this section. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C and D. You should decide on the best choice. Then write down the correct answer in the brackets for each question or statement. This section totals 20 points, two points for each question.Passage OneEconomic "globalization" is a historical process, the result of human innovation and technological progress. It refers to the increasing integration of economies around the world, particularly through trade and financial flows. The term sometimes also refers to the movement of people(labor) and knowledge (technology) across international borders. There are also broader cultural, political and environmental dimensions of globalization that are not covered here.At its most basic, there is nothing mysterious about globalization. The term has come into common usage since the 1980s, reflecting technological advances that have made it easier and quicker to complete international transactions—both trade and financial flows. It refers to an extension beyond national borders of the same market forces that have operated for centuries at all levels of human economic activity-village markets, urban industries, or financial centers.Markets promote efficiency through competition and the division of labor-the specialization that allows people and economies to focus on what they do best. Global markets offer greater opportunity for people to tap into more and larger markets around the world. It means that they can have access to more capital flows, technology, cheaper imports, and larger export markets. But markets do not necessarily ensure that the benefits of increased efficiency are shared by all. Countries must be prepared to embrace the policies needed, and in the case of the poorest countries may need the support of the international community as they do so.（）1. G lobalization is ______.A. a novelty in recent yearsB. mysterious as it hasn’t been well known by the majority of peopleC. not new to peopleD. a historical event（）2. Globalization refers to______.A.the increasing integration of economies around the worldB. the movement of people (labor) and knowledge (technology) across internationalbordersC. an extension beyond national borders of the market forcesD. all of the above（）3. When did the term “globalization” first come into usage?A. since 1990s.B. since the 1980s.C. since 1970s.D. since 2000s.（）4. What are the benefits of globalization?A. increased efficiency of the market.国际商务英语等级考试（中级）试卷第5页（共10页）B. cheaper imports.C. larger markets.D. all of the above.（）5. Which of the following is not true?A. All the countries will share the same benefits from globalization.B. Globalization makes it easier and quicker to complete international transactions.C. Countries must take active measures to embrace globalization.D. The benefits of increased efficiency will not be shared by all the countries.Passage Two1 Flexible working, often through a job share, is pushing its way up corporate agendas as a way to attract and retain staff in the unceasing ‘war for talent’. More than 90 percent of job shares are women, and most of them have childcare responsibilities. The industries keenest on job shares include banking and finance, IT and public services. A recent report from Incomes Data Services says the number of workers in job shares has doubled to about 200,000 in ten years. Management jobs are now being shared, whereas formerly only occupations such as nursing and secretarial work featured.2 Angela Baron, adviser (employee resources) at the Chartered Institute of Personnel and Development, believes all jobs can be shared, up to the highest level. She says: “After all, hospital nurses and doctors make life-affecting decisions based on handed-over information. What is more important than that?3 Most employers who allow job shares like them. Staff are more motivated because they can work the hours that suit them. There is less absenteeism, staff working half-weeks are often fresher, and two workers on the same job can be more creative. Ms Baron says: “When there’s a tricky problem, you actually have two brains instead of one.” One disadvantage for employers is potential difficulty finding a replacement if a job-share partner leaves. Extra training and equipment may also be necessary.4 Workers like job sharing because it allows them to keep a firmer footing on the job ladder, when, for example, returning from maternity leave. There is, however, no blanket legal obligation on an employer to offer a job share or part-time working. If management opposes the creation of a job share, there may be no easy way to secure it. It is often easier in areas with a history of jobsharing. They are far more prevalent in the public sector, for example. If your company has a flexible working culture, you are more likely to achieve a job share. Most shares operate on a 50/50 basis, with one partner working from Monday to Wednesday and the other from Wednesday to Friday.5 The key to a successful job share is a compatible and trusting relationship with your partner, underpinned by a satisfactory contract. If you hoard and play power games with information, this sort of arrangement is unsuitable. Individuals need to be organized and good communicators. Sue Monk, chief executive of flexible workers’ charity Families at Work, and a job sharer herself, says: “You’ve got to be prepared to put in extra effort to make it work. For example, if you’re busy, you may need to put in a phone call in the evening. You have to be very responsible. It’s easy to leave things for someone else to do.”（）6. Job sharing is ______.A. more common among men than womenB. a form of flexible workingC. not often found in the public sectorD. only found in hospitals（）7. In Paragraph 2, the statement “Nurses and doctors make life-affecting decisions based on handed-over information.” means that they make decisions based on informationthat ______.A. they get from somewhere elseB. they get from each otherC. is out of dateD. is of no use（）8. In Paragraph 3, the statement “Staff working half-weeks are often fresher.” means that the employees who only work half-weeks ______.A. have only just started in the companyB. are more enthusiasticC. are less tiredD. are motivated（）9. In Paragraph 3, the statement“When there’s a tricky problem you actually have two brains instead of one.” means that ______.A. it’s easier for two people to solve problems than oneB. tricky problems can only be solved by two intelligent people国际商务英语等级考试（中级）试卷第7页（共10页）C. when someone has a tricky problem, they use twice their normal intelligence tosolve itD. those with two brains are more intelligent（）10. According to the writer, which of the following is the right heading for Paragraph 5?_______.A. Advantages and disadvantages of job sharingB. The increasing popularity of job sharingC. The influence of job sharing on the companyD. The secret of successful job sharingIII．Business Translation: 20%（商务翻译，20分）Section ADirections: There are ten terms in this section. Translate the English terms or phrases into Chinese and the Chinese terms or phrases into English. Then write down the translation on the paper. This section totals 10 points, one point for each term.1. sales literature2. sample cutting3. Letter of Intent4. size assortment5. collecting bank6. 议付行7. 单独海损 8. 麻袋9. 船期表 10. 索款通知书Section BDirections: Translate the following five Chinese sentences into English. Then write down the translation on the paper. This part totals 10 points, two points for each sentence.1. 报价时，请说明你方付款条件和交货时间。

2012年同等学力英语真题及详解_by_tigeress

Paper One 试卷一（90minutes）PartⅠDialogue Communication (10 minutes, 10 points, 1 for each)Section A Dialogue CompletionDirections: In this section, you will read 5 short incomplete dialogues between two speakers, each followed by 4 choices marked A, B, C, and D. Choose the answer that best suits the situation to complete the dialogue. Then mark the corresponding letter with a single bar across the square brackets on your machine-scoring ANSWER SHEET.1. A: Frank，where are the cookies? Don't tell me you ate them all!B: _______They were so good.A. Yes，forget it.B. Yes，I couldn't help it.C. No，I'm sorry.D. No，don't be mad2. A: The train is delayed again.B: _____How long do we have to wait?A: About forty minutes.A. What a pity!B. How annoying!C. I'm sorry to hear that.D. So far so good.3. A: When Lisa saw me at the mall，she didn't even say hello to me.B: I can’t understand why______. I thought you were good friends.A. you greeted her firstB. B. she was also there at the timeC. she gave you the cold shoulderD. you should have cared4. A: I used to make delicious pies, but this one tastes terrible.B: I think you're really .A. out of dateB. out of touchC. out of handD. out of practice5. A: Dr. Smith, what's wrong with my father?B: Well, ______ considering his advanced age.A. he's in pretty good shapeB. B. don't ask me such a questionC. I have no ideaD. I have nothing to say for the momentSection B Dialogue ComprehensionDirections: In this section, you will read 5 short conversations between a man and a woman. At the end of each conversation there is a question followed by 4 choices marked A, B, C, and D. Choose the best answer to the question from the 4 choices by marking the corresponding letter with a single bar across the square brackets on your machine-scoring ANSWER SHEET.6. Woman: Bob，if you weed the garden，I'll do the dishes.Man: It's a deal.Question: What does the man mean?A. He agrees to the proposal.B. He rejects the idea.C. He thinks it's unfair.D. He stands to gain.7. Woman: Can I go skiing with you and your fiends this weekend?Man: The more，the merrier.Question: what does the man mean?A. There are already too many people.B. He can't promise the woman now.C. The woman is welcome to join them.D. The woman can come next time.8. Man: This suitcase cost me 200 dollars.Woman: 200 dollars for a piece of junk like that? That’s a rip-off!Question: What does the woman mean?A. It's a bit expensive.B. It's a real bargain.C. It's not worth the price. D: It's unexpected.9. Woman: The house seems in a bad shape.Man: Yes, we've decided to rebuild it from scratch……Question: What would the man probably do-to the house?A. He would scratch the paint off its surface.B. He would tear it down first.C. He would make some repairs.D. He would rebuild it by himself.10.Ted: I ate four hamburgers，Mom.Mother: Well，you've made a pig of yourself.Question: What do we learn from the conversation?A. Pigs love hamburgers too.B. Ted looks overweight.C. The hamburgers were delicious.D. Ted ate too many hamburgers. Part II Vocabulary (20 minutes, 10 points, 0.5 for each)Section ADirections:In this section, there are 10 sentences, each with one word or phrase underlined. Choose the one from the 4 choices marked A, B, C, and D that best keeps the meaning of the sentence. Then mark the corresponding letter with asingle bar across the square brackets on your machine-scoring ANSWERSHEET.11. In his closing remarks，the chairman expressed his thanks to all those who hadcontributed to the success of the conference.A. commentsB. speechC. criticism D lecture12. Both Tom and his brother take after their father not only in appearance but alsoin character.A. commentsB. speechC. criticismD. lecture13. The hurricane was incredibly devastating and left thousands homeless.A. forceful B .memorize C .protect D. observe14. Readers are required to comply with the rules of the library and mind theirmanners.A. evaluateB. memorizeC. protectD. observe15. Economic factors aside, the imbalanced distribution of educational resourcesalso affects fairness of education.A .unjustB .impartial C. protect D. observe16. Watching me pulling the calf awkwardly to the barn, the Irish milkmaid foughthard to hold back her laughter.A. checkB. keepC. stopD. retain17. The government has called for an independent inquiry into the incident.A. requirementB. examinationC. analysisD. investigation18. A great number of houses would have to be removed to make way for the newamusement park.A. take the place of B .give space for C. build up D. work out 19. Drug use accounts for approximately three-quarters of all reported cased of HIV in the country.A. possibly B .roughly C .generally D. contained20 .For their own safety, household pets should be confined to their own yard.A. tamedB. regainedC. restricted D .containedSection BDirections: In this section, there are 10 incomplete sentences. For each sentence there are 4 choices marked A, B, C, and D. Choose the one that best completes the sentence. Then mark the corresponding letter with a single bar across the square brackets on your machine-scoring ANSWER SHEET.21. By a strange_______, both candidates have come up with the same solution tothe problem.A. coincidenceB. EncounterC. chanceD. overlap22. The discussion was so prolonged and exhausting that ______the speakers stoppedfor refreshments.A. at large B .at intervals C. at ease D. at random23. Mr Tunick filed suit against the New York police department after cityofficials________ his request.A. turned downB. turned inC. turned offD. turned out24. The fire man had a _______escape when a staircase collapsed beneath his feet.A. CloseB. NarrowC. hardD. near25. Many painters, rock singers, and dancers have distinct hair style, ________totheir group.A. particularB. essentialC. specialD. peculiar 26. That he brought the company big profits wouldn't ______ putting the company'smoney into his own pockets.A. justifyB. clarifyC. testifyD. amplify27. We’re _______50 new staff this year as business grows. A. taking over B. taking in C. taking on D. taking up28. Is the theory of evolution direct _____ with religious teachings, or does it leaveroom for debate?A .comparison B. distinction C. disturbance D. contradiction 29. Libraies are an investment for the future and should not be allowed to fallinto______.A. dissolutionB. decayC. declineD. depression30. A transplant operation is successful only doctors can prevent the body formrejecting the ______ organ.A. borrowedB. strangeC. novelD. foreignPart III Reading Comprehension (45 minutes, 30 points, 1 for each)Directions: There are 5 passages in this part. Each passage is followed by 6 questions or unfinished statements. For each of them there are 4 choices marked A, B, C and D. Choose the best one and mark the corresponding letter with a single bar across the square brackets on your machine-scoring ANSWER SHEET.Passage OneA 10-year-old boy decided to study judo(柔道) despite the fact that he had lost his left arm in a terrible car accident. The boy began lessons with an old Japanese judo master，and he was doing well. But he couldn't understand why，after three months of training，the master had taught him only one move. "Sir，" the boy finally said，"shouldn't I be learning more moves?"“This the only move you know，but this is the only move you'll ever needto know，" the master replied.Not quite understanding，but believing in his teacher，the boy kept training. Several months later，the master took the boy to his first tournament(锦标赛). Surprising himself，the boy easily won his first two matches. The third match proved to be more difficult，but after some time，his opponent became impatient and charged; the boy skillfully used his one move to win the match. Still amazed by his success the boy was now in the finals.This time，his opponent was bigger，stronger，and more experienced. For a while，the boy appeared to be overmatched. Concerned that the boy might get hurt, the referee alled a time-out, He was about to stop the match when the judo master intervened."No," the judo master insisted，"Let him continue."Soon after the match resumed，his opponent made a critical mistake: he dropped his guard. Instantly，the boy used his move to pin him. The boy had won the match and the tournament. He was the champion.On the way home，the boy and his judo master reviewed every move in each and every match. Then the boy summoned the courage to ask what was really on his mind."Sir，how did I win the tournament with only one move?""You won for two reasons," the master answered."First，you've almost mastered one of the most difficult throws in all of judo. Second，the only known defense for that move is for your opponent to grab your left arm.”31．Why did the boy want to learn judo?A. He wanted to get over the accident.B. He wanted to make up for his disability.C. He wanted to exercise his right arm.D. The reason was not mentioned in the passage32. When a referee calls a "time-out”________.A. the time has run outB. the game stops for a short timeC. either side can claim victoryD. the game ends in a tie33. Why did the master insist on continuing the match? ________.A. He didn't want to give the opponent an advantage.B. The boy was confident of winning.C. He had confidence in the boy's skill.D. All he cared about was winning the final.34. What probably caused the defeat of the boy's opponent in the final? _______.A. Over-confidence.B. Impatience.C. Inexperience.D. Exhaustion.35. Why did the master teach the boy only that one move?A. The boy could not do other moves with only one arm.B. It was the only move the master knew well.C. It was the move his opponent would not be good at.D. His opponent would be helpless once he made that move.36. What does the passage mainly tell us？A. One can turn a weakness into an advantage.B. It is very difficult to have a good teacher.C. Even a disabled person can win a match.D. Practice makes perfect.Passage TwoMy five-year-old daughter knew exactly what she wanted for Christmas of 1977, and told me so. Yes，she still would like the pink-and-green plastic umbrella，books，long nightgown，slippers-fine. But really，there was only one thing that mattered: a Barbie Townhouse, with all the accessories.This was a surprise. Rebecca was not a Barbie girl，preferred stuffed animals to dolls，and wasn't drawn to play in a structured environment. Always amake-up-the-rules，design-my-own-world，do-it-my-way kid. Maybe，I thought，the point wasn't Barbie but the house，which she could claim，for herself，sinc e we’d already moved five times during her brief life.Next day，I stopped at the mall. The huge Barbie Townhouse box was there. "3 Floors of High-Styled Fun! Elevator Can Stop on All Floors!" Some Assembly Required. Uh-oh. My track record for assembling things was miserable. Brooklyn-born，I was raised in apartment buildings in a family that didn't build things. A few years earlier，I'd spent one week assembling a six-foot-tall jungle gym from a kit containing so many parts. I spent the first four hours sorting and the last two hours trying to figure out why there were so many pieces. The day after I finished building it，as if to remind me of my limitations，a tornado(龙卷风) touched down close enough to scatter the jungle gym across an acre of field.I assembled the Barbie Townhouse on Christmas Eve. Making it level，keeping the columns from looking like they'd melted and been refrozen，and getting that elevator to work were almost more than I could manage. And building it in curse-free silence so my daughter would continue sleeping--if，in fact，she was sleeping-added a layer of challenge . By dawn I was done. Shortly thereafter，my daughter walked into the living room. Her surprise may not be real ，but her delight was utterly genuine and moves me. to this day，34 years later. Rebecca had spurred me to do something. I didn't think I could do. It was for her，and—like so much of the privilege of being her farther--it brought me further outside myself and let me overcome doubts about me capacities .37. In the author’s eyes, his little daughter was_______A. obedientB. unstableC. originalD. stubborn38. The author thought that his daughter’s choice of the Barbie Townhouse________.A. was natural for a five-year-old girlB. was influenced by her life experienceC. reflected the change in her tasteD. brought her back normal39. For the author，assembling things_______.A. was largely in his bloodB. was a challenge he enjoyedC. was always his weak pointD. was part of his family education40. Assembling the Barbie Townhouse_______.A. brought out the author's potentialsB. turned out to be easier than expectedC. actually drove the author crazyD. was a bad memory for the author41. In the last paragraph the author mainly expressed______.A. his pride in being a fatherB. B. his gratitude to his daughterC. his concern about his capabilityD. his delight in helping his daughter42. What can be learned about the relationship between the author and his daughter?A. They are on good terms with each other.B. They barely speak to each other.C. They are polite but cold to each other.D. They keep secrets from each other.Passage ThreeIt is all very well to blame traffic jam, the cost of petrol and the fast paceof modem life, but manners on the roads are becoming deplorable. Everybody knows that the nicest men become monsters behind the wheel. It is all very well, again , to have a tiger in the tank，but to have one in the driver's seat is another matter. You might tolerate the odd road-hog(占道者)，but nowadays thewell-mannered motorist is the exception to the rule. Perhaps the situation calls for a "Be Kind to Other Drivers" campaign，otherwise it may get completely out of hand.Road courtesy is not only good manners，but good sense too. It takes the most good-tempered of drivers to resist the temptation to hit back when subjected to uncivilized behavior. A friendly nod or a wave of acknowledgement in response to an act of courtesy helps to create an atmosphere of goodwill and tolerance so necessary in modem traffic conditions. But such acknowledgements of courtesy are all too rare today. Many drivers nowadays don't even seem able to recognize courtesy when they see it. Contrary to general opinion，young drivers have better manners than their seniors. But this is short-lived in the world of modern driving where many drivers neither expect nor give any mercy. This may be encouraged on the battlefield but is out of place on the roads.Lorry drivers say they have almost abandoned the practice of signaling carsto overtake when the road is clear, because many of the cars took too long to pass. They couldn't be bothered to select a lower gear. The car drivers, after overtaking, slowed down again and hogged the road. Again, a motoring magazine has recently drawn attention to the increasing number of drivers who never wait for gaps." They manufacture them by force，using their direction indicators as a threat rather than a warning." Punch-ups(打群架) are quite common. It can't be long before we hear of pistols and knives being used.Driving is essentially a state of mind. However technically skilled a driver may be，he can't be an advanced motorist if he is always arrogant and aggressive.43. The author is most concerned about________.A. traffic jamB. road mannersC. fast pace of lifeD. high cost of petrol44. The word "deplorable" (Para. 1) most probably means ________.A. more seriousB. more temptingC. disturbingD. noticeable45. What is the main idea of Paragraph 2? ________.A. Many drivers tend to fight back against rude behaviors.B. A little courtesy may help ease the tensions on the road.C. Goodwill and tolerance may help relieve traffic jam.D. Many drivers nowadays lack a good sense of courtesy.46. It can be learned from Paragraph 3 that ________.A. young drivers are more aggressiveB. young drivers would soon lose their good mannersC. elder drivers are more cautiousD. elder drivers should improve their driving skills47. An example of good manners on the roads is_______.A. signaling cars to overtakeB. manufacturing a gapC. selecting a lower gearD. using the direction indicator48. According to the author，a good driver should_______.A. be technically skilledB. have a good state of mindC. be sympathetic with othersD. take good care of his vehiclePassage FourOn how the world has changed over the last 50 years，not all of it has been good. As you are looking for organic food information, you have obviously become aware that a better alternative exists and you are taking a critical look at the source and production practices of the compan ies producing the world’s food supplies.The purpose of organic food information is to give you an understanding of what is going into your food. You will see that there are many benefits to organic food that you didn't know before. The basis behind knowing about organic food information is the fact that farmers are resorting to using artificial fertilizers and pesticides(杀虫剂) to control disease and insect attack in order to produce more crops to satisfy growing demand. These artificial fertilizers leave something poisonous in and on the fruit and vegetables we consume which in turn is absorbed and stored by our bodies.Eve n the quality of food has gone down in recent years. Today’s fruits have nowhere near the Vitamin C levels they did at one time. However，with organic food information you learn that organic food has fifty percent more nutrients，minerals and vitamins than any other form of produce that has been grown under intensive farming. If you are eating non-organic produce you will have to eat more fruit in order to make up for this deficiency. But then the dangerous cycle continues since you will be eating more chemicals that are worse for your health than they are good for you.Another aspect of organic food information is the production of meat and poultry (家禽). Most only consider produce when it comes to organic foodinformation disregarding the antibiotics and hormones that are given to both cattle and poultry that are being force fed. Ask yourself what happens to all these antibiotics and hormones when the animal is killed，the remaining of these antibiotics and growth hormones reside in the meat which are then consumed，digested and stored in human bodies. There is no way that an animal that isn't kept in healthy conditions can produce healthy food for humans to eat.You have nothing to lose by trying organic product，not only will it be healthy for you but you will also be able to eat produce and meat the way they are supposed to be. You will likely be so impressed with the taste of organic fruit that you will never return to the mass-produced fruit again. While cost and availability can be a big issue for some，you can do a bit of research online and find a local store that stocks organic produce for a reasonable price.49. It is stated in Paragraph 1 that organic food ________.A. is considered as a better choiceB. is mostly supplied by world-famous companiesC. has become popular over the last 50 yearsD. reflects the change of production practices50. Farmers use artificial fertilizers and pesticides to________.A. satisfy people's critical demandB. develop better farming technologyC. get a higher crop yieldD. keep people in better health51. According to Paragraph 3，organic food________. .A. has gone down in qualityB. has more nutrientsC. can replace mass-produced foodD. lacks Vitamin C52. What does the author say about meat and poultry? ________.A. Organic meat and poultry is hardly available.B. A great amount of meat is consumed every year.C. Merciless killing of the animals lowers their quality.D. They may contain antibiotics and growth hormones.53. In the last paragraph, people are advised to ________. .A. eat traditional produce and meatB. return to mass-produced fruitsC. do the cost and availability researchD. try organic product for better health and taste54. This passage is mainly about________. .A. the benefits of organic food informationB. the challenges facing the world food industryC. changes in food production practicesD. a growing demand high quality foodPassage FiveDrinking waste water? The idea may sound distasteful，but new federally funded research says more Americans are doing so-whether they know ornot-and this reuse will be increasingly necessary as the U.S. population expands.Treated wastewater poses no greater health risks than existing water supplies and, in some cases, may be even safer to drink，according to a report released by the National Research Council. “We believe water reuse is an option to deal with growing water scarcity, especially in coastal areas”, says Jorg Drewes, anengineering professor at the Colorado School of Mines. "This can be done reliably without putting the public at risk”，he says，citing technological advances. He says it's a waste not to reuse the nation's wastewater，because almost all of it is treated before discharge. This water includes storm runoff(径流) as well as used water from homes，businesses and factories.In many places，the report says，the public does not realize it's drinking water that was treated after being discharged as wastewater somewhere upstream. For example，wastewater discharged into the Trinity River from Dallas/Fort Worth flows south into Lake Livingston，the source for Houston's drinking water. Despite the growing importance of this reuse，the report says there's been no systemic analysis of its extent nationwide since a 1980 study by the U.S. Environmental Protection Agency (EPA). Alan Roberson of the American Water Works Association says wastewater reuse is common, so the council's report is important but not surprising. Roberson expects this recycling will continue to increase，especially for irrigation and industrial needs. He says it will take longer to establish potable(适于饮用的) uses because of public nervousness about drinking wastewater, however treated.“We have to do something to address water scarcity”, says Olga Naidenko, a senior scientist at the non-profit Environmental Working Group. “Less than 10 of potable water is used for drinking，cooking，showering or dishwashing. We flush it down the toilet，literally.” Technologies exist to safely treat the water，she says，although some are expensive.The report says water reuse projects tend to cost more，than most water conservation options but less than seawater desalination(脱盐) and other supply alternatives. It calls on the EPA to develop rules that set safe national standards.55. As can be learned from Paragraph 1, drinking wastewater_______.A. is to become a growing necessityB. is well received by the AmericansC. has caused heated public debatesD. has become the dominant option56. Which of the following statements would Jorg Drewes agree to?_______.A. Water reuse may eventually put the public at risk.B. Water reuse is preferable to wasting water.C. Water reuse is far from a solution to water shortage.D. Water reuse is possible only after greater tech advances.57. Lake Livingston is mentioned to show that the public________.A. accepts the fact of drinking wastewater calmlyB. is concerned about the safety of the drinking waterC. does not believe that wastewater is safe to drink.D. is not aware of the nature of their drinking water58. According to Alan Roberson, ________.A. it is not safe to drink wastewaterB. the report has surprised the publicC. the report helps build up public confidenceD. the public has yet to accept drinking waste water59. Olga Naidenko’s remarks emphasize________.A. the recent progressB. the existing problemsC. the new perspectiveD. the potential risks60. What does the report suggest to the EPA?________.A. Weighing different water conservation options.B. Exploring new technologies to treat wastewater.C. Setting up national standards for water reuse.D. Monitoring water supplies at a national level.Part IV Cloze (15 minutes, 15 points, 1 for each)Directions: In this part, there is a passage with 15 blanks. For each blank there are 4 choices marked A, B, C and D. Choose the best answer for each blank and mark the corresponding letter with a single bar across the square brackets on your machine-scoring ANSWER SHEET.Why do kids hate Brussels sprouts(芽甘苦)? Because Brussels sprouts are bitter，and kids generally don't like bitter tastes. But it's not their _61 _. Researchers say that a dislike for bitter and sour is a survival instinct，since most toxic substances _62_ that way too. On the other hand，sweetness typically indicates that something is _63_ to eat, so children are born with a_64_ for sweets.What we like to eat changes over time. As we age, we realize that _65 _ something tastes bitter or sour，it won't kill us，and we learn to _66_ it. When we're older，we _67_ some of our smell sensitivity .Humans need smell to experience flavor, which is different from taste. With our senses diminished，we'll probably begin _68_ sugar and salt to our food，to heighten the flavor._69_, there's a theory that the reason many especially "big"—tasting wines in recent years have won awards is that wine critics are getting older and finding subtle flavors _70_ to sense.If someone is_71_ to detect flavors at all，he may have a taste _72_，which can be caused by a tongue injury or brain damage. Or it could be a problem with_73_. The channel that separates the mouth from the nose allows us to smell behind our nose and is _74_ enjoying most complex flavors. That's why food seems _75_ when we have a stuffy nose-except chicken noodle soup. It's so salty.61. A. fault B. choice C. habit D. regret62.A. feel B. look C. sound D. taste63. A. strange B. necessary C. safe D. ready64. A.capacityB. preferenceC. awarenessD. consideration65. A. nowthatB. in caseC. if onlyD. even though66. A.enjoyB. improveC. treatD. alter67.A. form B. lose C. reduce D. gain68. A.puttingB. balancingC. addingD. limiting69. A. InessenceB. InconclusionC. In factD. In short70. A. softer B. nicer C. worse D. harder71. A.unlikelyB. unableC. impossibleD. improbable72. A.disorderB. symptomC. therapyD. illusion73. A. mood B. taste C. flavor D. smell74. A. subjecttoB. liable toC. crucial forD. beneficial for。

2012年5月国际商务英语等级考试(初级)试卷及答案

全国外经贸从业人员考试国际商务英语等级考试（初级）试卷2012年5月Ⅰ．Listening: 20%（听力，20分）Section ADirections: Listen to the following dialogue and fill in the blanks with the word or words you have heard.Wang: Can I help you?Foreigner: No, _________________. I‟ve got my ticket, so I‟m all set.Wang: Can I ask where you are going?Foreigner: Right now to Xi‟an. I‟ve just come from Suzhou, and before that from Shanghai and Beijing.Wang: Wow! So many places. I‟m Chinese and I haven‟t even been to so many places. Foreigner: Well, I‟ve always _________________ traveling in China. I‟ve been working for a long time to save enough money to come.Wang: But you look so young! What kind of work do you do?Foreigner: I study East Asian History, and I also work in a Japanese restaurant, you know, to pay _________________ and get some practical experience. I‟ve been working there since I was 16. Wang: You study and work at the same time? You must be so busy. Why work? Doesn‟t your family pay for your studies?Foreigner: Well, I wanted to be _________________. I like living in my own apartment, and paying my own bills. I feel free that way, even if I do have to budget my time very carefully. But I‟m proud to be independent of my family. Besides, I‟ve got an older sister in college and two younger brothers. My parents are not poor, but they can‟t help everyone. I‟ve got scholarships, loans, a job. I‟m busy, but I‟m doing fine. I don‟t need to go to them for money.Wang: Aren‟t you lonely living on your own? Do you still see your family?Foreigner: No, I‟m not lonely, and sure I see my family, they only live a few miles away, so I see them __________________________________. We are very close now that we don‟t live together. As they say, “absence makes the heart grow fonder!”Section BDirections: Listen to the tape and translate the sentences into Chinese.1.2.3.4.5.Section CDirections: Listen to the passage and fill in the blanks with the word or words you have heard.The bulk of experience of recent years is that foreign direct investment brings important advantages through new technologies and enhanced ____________ to overseas markets, stimulating production and trade. Foreign investment, like domestic investment, increases income and employment in the process of capital formation and in due course increases capacity to reach even higher income levels after capital has been formed. The gains from trade liberalization can be enhanced by allowing investment to pursue the more ____________ production capabilities from comparative advantage and hence achieve also the ____________ consumption possibilities associated with trade. If markets are functioning efficiently, foreign investment, like foreign trade, increases global economic welfare and can also eventually help to equalize the returns to the different ____________. With appropriate pricing and regulatory policies, many of the fears of foreign direct investment are proving _____________.II. Put the following Chinese into English：15%（汉译英，15分）1.现金折扣（1分）3.单价（1分）4.续订单（1分）5.即期装运（1分）6.国有公司（1分）7.中国保险条款（1分）8.保兑的不可撤销的即期信用证（2分）9.我方相信这些预防措施可防止货物再次出现损坏。

2012年12月国际商务英语等级考试(初级)试卷及答案

全国外经贸从业人员考试国际商务英语等级考试（初级）试卷2012年12月Ⅰ．Listening: 20%（听力，20分）Section ADirections: Listen to the dialogue and fill in the blanks with the word or words you have heard. Shop Assistant: Hello, madam, may I help you?Mary: Yes! I bought a table yesterday. Now I’d like to buy a tablecloth.Shop Assistant: Here we have tablecloths. You can chooseyou like.Mary: Oh, there are so many! I am afraid I really cannot decide which I should take. Would you please help me choose one？Shop Assistant: Sure. But you know, the size of the tablecloth that of the table. So, what is the size of the table?Mary: It is two meters long, one meter and a half wide and one point two meters . Shop Assistant: Okay, these are long and wide enough. Then, what is the colour of the table? Mary: It is red-coloured.Shop Assistant: the size and colour of the table, I think this one is the best. Don’t you think so?Mary: Yes! I like it very much. Thank you!Shop Assistant: You are welcome.Section BDirections: Listen to the tape and translate the sentences into Chinese.1.2.3.4.5.Section CDirections: Listen to the passage and fill in the blanks with the word or words you have heard.Many nations have ports where ships from other countries can unload goods for trade, storage, processing, or to another ship. Merchants who send their goods to the port of a foreign country usually pay a , or tax, on their goods as soon as they are unloaded from the ship. However, some countries have free ports, and others, like the United States and China, have foreign trade zones. A free port may be an entire port city where foreign merchants may unload their goods without paying a tariff. In most instances it is of a port. As long as the goods remain in the free-port area, or foreign-trade zone, they cannot be taxed.Nations have tariffs to protect their own merchants and manufacturers from .If a foreign merchant must pay a tax on his goods, he must charge more for them. In this way a country encourages its people to buy less expensive goods made at home, instead of more expensive . However, it is important for every modern nation to engage in foreign trade. A country sets up a free port to encourage foreign merchants to trade, and to increase its own trade.II. Put the following Chinese into English：15%（汉译英，15分）1.裸装货物（1分）2.小册子（1分）3.不定期船（1分）4.警告性标志（1分）5.预约保险单（1分）6.付款交单（1分）7.装箱单（1分） 8.在中国议付有效（2分）9.本公司经营的台布物美价廉，工艺精湛。

英国注册会计师2012年真题题目

P a p e r F 8 ( I N T )ALL FIVE questions are compulsory and MUST be attempted1Lily Window Glass Co (Lily) is a glass manufacturer, which operates from a large production facility, where it undertakes continuous production 24 hours a day, seven days a week. Also on this site are two warehouses, where the company’s raw materials and finished goods are stored. Lily’s year end is 31 December.Lily is finalising the arrangements for the year-end inventory count, which is to be undertaken on 31 December 2012.The finished windows are stored within 20 aisles of the first warehouse. The second warehouse is for large piles of raw materials, such as sand, used in the manufacture of glass. The following arrangements have been made for the inventory count:The warehouse manager will supervise the count as he is most familiar with the inventory. There will be ten teams of counters and each team will contain two members of staff, one from the finance and one from the manufacturing department. None of the warehouse staff, other than the manager, will be involved in the count.Each team will count an aisle of finished goods by counting up and then down each aisle. As this process is systematic, it is not felt that the team will need to flag areas once counted. Once the team has finished counting an aisle, they will hand in their sheets and be given a set for another aisle of the warehouse. In addition to the above, to assist with the inventory counting, there will be two teams of counters from the internal audit department and they will perform inventory counts.The count sheets are sequentially numbered, and the product codes and descriptions are printed on them but no quantities. If the counters identify any inventory which is not on their sheets, then they are to enter the item on a separate sheet, which is not numbered. Once all counting is complete, the sequence of the sheets is checked and any additional sheets are also handed in at this stage. All sheets are completed in ink.Any damaged goods identified by the counters will be too heavy to move to a central location, hence they are to be left where they are but the counter is to make a note on the inventory sheets detailing the level of damage.As Lily undertakes continuous production, there will continue to be movements of raw materials and finished goods in and out of the warehouse during the count. These will be kept to a minimum where possible.The level of work-in-progress in the manufacturing plant is to be assessed by the warehouse manager. It is likely that this will be an immaterial balance. In addition, the raw materials quantities are to be approximated by measuring the height and width of the raw material piles. In the past this task has been undertaken by a specialist; however, the warehouse manager feels confident that he can perform this task.Required:(a)For the inventory count arrangements of Lily Window Glass Co:(i)Identify and explain SIX deficiencies; and(ii)Provide a recommendation to address each deficiency.The total marks will be split equally between each part(12 marks)You are the audit senior of Daffodil & Co and are responsible for the audit of inventory for Lily. You will be attending the year-end inventory count on 31 December 2012.In addition, your manager wishes to utilise computer-assisted audit techniques for the first time for controls and substantive testing in auditing Lily Window Glass Co’s inventory.Required:(b)Describe the procedures to be undertaken by the auditor DURING the inventory count of Lily Window GlassCo in order to gain sufficient appropriate audit evidence. (6 marks)(c)For the audit of the inventory cycle and year-end inventory balance of Lily Window Glass Co:(i)Describe FOUR audit procedures that could be carried out using computer-assisted audit techniques(CAATS);(ii)Explain the potential advantages of using CAATs; and(iii)Explain the potential disadvantages of using CAATs.The total marks will be split equally between each part(12 marks)(30 marks)2(a)In order for auditors to operate effectively and to provide an opinion on an entity’s financial statements, they are given certain rights.Required:State THREE rights of an auditor, excluding those related to resignation and removal. (3 marks)(b)ISA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and ItsEnvironment requires auditors to obtain an understanding of control activities relevant to the audit.Control activities are the policies and procedures that help ensure that management directives are carried out;and which are designed to prevent and detect fraud and error occurring. An example of a control activity is the maintenance of a control account.Required:Apart from maintenance of a control account, explain FOUR control activities a company may undertake to prevent and detect fraud and error.(4 marks)(c)Describe THREE limitations of external audits.(3 marks)(10 marks)3Sunflower Stores Co (Sunflower) operates 25 food supermarkets. The company’s year end is 31 December 2012.The audit manager and partner recently attended a planning meeting with the finance director and have provided you with the planning notes below.You are the audit senior, and this is your first year on this audit. In order to familiarise yourself with Sunflower, the audit manager has asked you to undertake some research in order to gain an understanding of Sunflower, so that you are able to assist in the planning process. He has then asked that you identify relevant audit risks from the notes below and also consider how the team should respond to these risks.Sunflower has spent $1·6 million in refurbishing all of its supermarkets; as part of this refurbishment programme their central warehouse has been extended and a smaller warehouse, which was only occasionally used, has been disposed of at a profit. In order to finance this refurbishment, a sum of $1·5 million was borrowed from the bank.This is due to be repaid over five years.The company will be performing a year-end inventory count at the central warehouse as well as at all 25 supermarkets on 31 December. Inventory is valued at selling price less an average profit margin as the finance director believes that this is a close approximation to cost.Prior to 2012, each of the supermarkets maintained their own financial records and submitted returns monthly to head office. During 2012 all accounting records have been centralised within head office. Therefore at the beginning of the year, each supermarket’s opening balances were transferred into head office’s accounting records. The increased workload at head office has led to some changes in the finance department and in November 2012 the financial controller left. His replacement will start in late December.Required:(a)List FIVE sources of information that would be of use in gaining an understanding of Sunflower Stores Co,and for each source describe what you would expect to obtain. (5 marks)(b)Using the information provided, describe FIVE audit risks and explain the auditor’s response to each risk inplanning the audit of Sunflower Stores Co.(10 marks)(c)The finance director of Sunflower Stores Co is considering establishing an internal audit department.Required:Describe the factors the finance director should consider before establishing an internal audit department.(5 marks)(20 marks)。

剑桥商务英语考试真题

剑桥商务英语考试真题剑桥商务英语考试2012年真题下面是剑桥商务英语考试的2012年真题，来看看吧，说不定对你会有帮助哦!Part1:关于felxible working time，8条里有一条提到flexible working使经理不能很好地管理员工，有一条提到要换经理，有一条提到公司可以牺牲利益给员工flexible working，因此留住员工，还有特定种类员工喜欢flexible working,flexible working 的方式，换掉不能适应flexible working 的经理。

Part2:关于一个人的经营方式：不要事事去做计划，背景，支持的实例，其它不用他理念的公司出现的问题。

Part3：HR 得到股份，公司业绩好很多，这部分时间不够，看的不太仔细，说CEO引进什么制度，由他发扬，具体的trainning program ,员工在其中的收获，由此得出的经验(最后一道题问的)，基本上每段一题，单词蛮烦Part4:讲的是一个国家的纺织厂工人举行大罢工，抗议雇佣者和政府单方面修改协议。

文段中出现罢工者代表的谈话，最后又出现了另一起可能发生的罢工。

写作部分：小作文：描述4年中四个不同部门的汽车销量的.增长对比：小轿车英国国内国外销量，商务车在英国国内国外的销量大作文：Report:要求写一篇报告，针对部门内的浪费情况和原因。

要点：1.该报告的简介;2.搜集资料的渠道;3.浪费的现象有哪些;4.改善措施。

Proposal:关于sponsorship的，是比较常见的商务话题。

这个话题还在真题集上出现过。

只不过今天考的要难。

Letter:You are a marketing company, one of your potential customer have asked you to give them a promotion about their company. 1).outline the possible ways how will you to promote their company; 2).take the examples of you customers you have been helped; 3). ask for more information of that company; 4).suggest a meetin听力部分：Part1：1.勉强记得头两个是corporate, starter，最后两个应该是seminars, contract，还有一个off-the-shelf。

2012年全国国际商务单证员专业考试国际商务单证缮制与操作试题(附答案)

5000PCS
USD75500.00
Total Amount:Say U.S.Dollars Seventy Five Thousand Five Hundred Only
Packing: 20pcs are packed in one export standard carton Shipping Mark: VALUE
Description of Goods Man´s Wind Breaker Style No. YM082 Colour: Black
Khaki
Quantity
Unit Price
Amount
5 Kuwait USD15.10/PC
USD75500.00
TOTAL
Documents: + Signed commercial invoice in triplicate. + Full set (3/3) of clean on board ocean Bill of Lading marked “Freight Prepaid” made out to order
ORDER NO.A01 KUWAIT C/No.1-UP Time of Shipment: Before AUG. 10,2011 Loading Port and Destination: From Tianjin, China to Kuwait Partial Shipment: Not Allowed Transshipment: Allowed Insurance: To be effected by the seller for 110% invoice value covering All Risks and War Risk as per CIC of PICC dated 01/01/1981

2012级剑桥商务英语考试题

2012级剑桥商务英语考试题I. Match these word partnerships to their meanings. (10%)1. brand loyalty2. product lifecycle3. product placement4. brand stretching5. product launch6. brand name7. brand awareness 8. product range 9. product endorsement10. brand imagea)the name given to a product by the company that makes itb)using an existing name on another type of productc)the ideas and beliefs people have about a brandd)the tendency to always buy a particular brande)how familiar people are with a brandf)the set of products made by a companyg)the use of a well-known person to advertise productsh)when products are used in films or TV programsi)the introduction of a product to the marketj)the length of time people continue to buy a productII. Complete sentences 1-6 with answers A, B or C. (15%)1. Viacom Outdoor is an advertising company that specialises in placing adverts on ______ such as buses.A. billboardsB. public transportC. television2. Some perfume companies provide ______ so that customers can try the perfume on their skin before they buy.A. leafletsB. commercialsC. free samples3. Advertising companies spend a lot of money on creating clever ______ that are short and memorable such as the message for the credit card, Access: ‘Your flexible friend’.A. slogansB. directoriesC. mailshots4. Celebrity ______ is a technique that is very popular in advertising at the moment.A. exhibitionB. researchC. endorsement5. If news about a product comes to you by ______, someone tells you about it rather than you seeing an advert.A. word of mouthB. pressC. Internet6. If you have something to sell, you can ______ an advert in the local newspaper.A. targetB. placeC. launch7. I was thrown in at the deep ______ when my company sent me to run the German office. I was only given two days’ notice to prepare.A. waterB. endC. fire8. We don’t see eye to ______ about relocating our factory. The Finance Director wants to move production to the Far East, but I want it to remain in Spain.A. eyeB. earC. mouth9. I got into hot ______ with my boss for wearing casual clothes to the meeting with our Milanese customers.A. fireB. waterC. end10. Small talk is one way to break the ______ when meeting someone for the first time.A. snowB. endC. ice11. I really put my ______ in it when I met our Japanese partner. Because I was nervous, I said ‘Who are you?’ rather than ‘How are you?’A. feetB. foot A. leg12. I get on like a house on ______ with our Polish agent; we like the same things and have the same sense of humor.A. fireB. waterC. ice13. When I visited China for the first time I was like a fish out of ______. Everything was so different, and I couldn’t read any of signs!A. seaB. oceanC. water14. My first meeting with our overseas clients was a real ______-opener. I had not seen that style of negotiation before.A. earB. eyeC. mouth15. If your data projector is still under ______, we will repair it for free.A. insuranceB. depositC. guaranteeIII. Make comments on the following quotations. (20%)1. ‘Truly great brands are more than just labels for products.’2. ‘A bank is a place that will lend you money if you can prove that you don’t need it.’3. ‘Half the money I spend on advertising is wasted. The trouble is I don’t know which half.’4. ‘Share our similarities, celebrate our differences.’IV. Cloze (15%)Who Benefits Most from Company Training?According to recent research, the better educated and the higher up the socioeconomic scale you are, the more likely you are to be offered workplace training. And, incidentally, the more likely you are to then turn (1) ______ the offer, pleading family and personal commitments or (2) ______ of work. Less qualified staff, on the other hand, are offered fewer training opportunities, but are more eager to (3) ______ them up. In fact, people with few or no educational qualifications are three times more likely to accept training when it is offered.In the majority of companies, more (4) ______ are allocated to management training than to other areas. Employers (5)______ their better qualified staff as more important to the business, so they pay them accordingly and invest more in them in (6) ______ of training. This is (7) ______ by the fact that organizations are dependent on properly (8) ______ managers making the right decisions. But this (9) ______ may mean that companies are (10) ______ other parts of the workforce down.The researchers found a growing demand for training among the lower-skilled. Unfortunately this demand is not being (11) ______ by employers, even though there are strong indications that companies would benefit from doing so. They alsodiscovered that, despite the substantial (12) ______ between the training provided for managers and that offered to other staff, there was still widespread endorsement of training.For the purposes of the research, training was defined as any (13) ______ of planned instruction or tuition provided by an employer with the aim of helping employees do their work better. It therefore included a wide variety of approaches. On-the-job and classroom training (14) ______ to be used equally by employers. But learning on the job, which involved observing a certain procedure and then practicing it, was easily the most popular method for all categories of employee. While many felt that learning from colleagues was best, very few (15) ______ the internet as an effective way to train.1. A. back B. over C. down D. off2. A. force B. pressure C. strain D. load3. A. pick B. keep C. take D. put4. A. means B. reserves C. finances D. resources5. A. imagine B. regard C. suppose D. know6. A. requirements B. specifications C. states D. terms7. A. allowed B. approved C. justified D. accepted8. A. understanding B. intelligent C. informed D. knowledgeable9. A. stress B. emphasis C. weight D. strength10. A. letting B. cutting C. breaking D. setting11. A. reached B. achieved C. gained D. met12. A. space B. gap C. hole D. room13. A. frame B. structure C. form D. order14. A. showed B. appeared C. demonstrated D. presented15. A. rated B. thought C. marked D. believedV. Reading (15%)Part OneQuestions 1-5Read the article below about the importance of human resource (HR) management. Choose the best sentence from the opposite page to fill each of the gaps.For each gap (1-5), mark one letter (A-G) on your Answer Sheet.Do not use any letter more than once.There is an example at the beginning, (0).Human Resource ManagementIt is nearly a century since the car manufacturer Henry Ford said, ‘You can destroy my factories and offices, but give me my people and I will build the business the business right back up again.’(0) ___G___. But a few business theorists are beginning to argue that managing people well can add more to the bottom line than anything else.Mike Manzotti, a leading American author in this area, has strong views about the growing importance of human resources in today’s business world. (1) ______. Acompany with high staff commitment, for example, has an asset that its rivals find hard to copy.Research in Britain would appear to support this notion. A recent business school survey into the performance of eight multinationals found that people management could be the most decisive factor in a company’s performance. Another study indicated the same thing in medium-sized manufacturing form. (2) ______. After all, how can an organization evaluate the commitment of its staff?For this reason, the researcher George Hessenberg argues that a scientific approach is needed. He feels that when HR professionals suggest changing an organization’s compensation structure or being more selective in recruiting, they are asking for things that require resources. (3) ______.Some new approaches are emerging that attempt to do just that, including the scheme devised by consultants Couze Jordan. The scheme, which covers communication, recruitment, and use of resources, predicts that significant improvements in these areas achieve an increase in shareholder value of up to 30 percent.Another programme, launched by James Lester, an independent human resources expert, approaches the problem from a perspective that is designed to appeal to a wide range of managers. (4) ______. Both, he argues, involve appropriate decisions being made about the allocation of resources within a particular budget.Lester’s expertise enables him to carry out an organizational audit for his clients to identify which areas of HR are in mostneed of improvement. This is because there is no point in business spending large amounts without knowing if the investment is worthwhile. (5) ______. Lester’s advice, however, is for companies to think twice before hiring people, since it is vital they assess whether they are getting value for money.A. But the findings are inconclusive because of the difficulty of collecting reliable evidence.B. He argues that the role of a skilled, motivated and flexible workplace has become more significant as traditional sources of competitive advantage diminish.C. For example, a common mistake is to spend a fortune on recruitment to cover up for deficiencies in training.D. However, most leading experts in the field believe that there is sufficient evidence to support this model of workplace dynamics.E. He compares the positive use of human resources to effective fund management, as this is something that senior executives can relate to.F. He believes, however, that the only way they will gain approval for these potentially expensive initiatives is to have some data that demonstrates positive financial benefits.G. In the light of this statement, it is odd that people management has taken so many years to move up the agenda.VI. Writing (25%)You organized the conference at the Modern Hotel for your conference but it did not go well, for the reasons given below. Write a letter (150 to 200 words) to the managerof the hotel complaining about the problems you had and asking for a discount on the bill. Suggest a figure for this discount.●Restaurant --- slow service (give an example)●Conference facilities --- equipment out of order (give a percentage)●Swimming pool --- closed some days (give the number of the days)●Satellite TV --- only French-language channels available●Disabled facilities --- some facilities not accessible (one of your delegates was in awheelchair)●Smoking --- many guests (not your delegates) smoked in non-smoking areas。

英国注册会计师2012年真题题目

2012大学生英语c类竞赛答案及听力原文

2012 National English Contestfor College Students(Level C - Preliminary)参考答案及作文评分标准Part I Listening Comprehension (30 marks)Section A (5 marks)1—5 CBBACSection B (10 marks)6—10 BAACB 11—15 CABCBSection C (5 marks)16—20 ACABASection D (10 marks)21. disruption 22. air pressure 23. slow down 24.immune system 25.stimulates26. bear in mind 27. circulation 28. decreases 29. Consult 30. side effectsPart II Vocabulary and Structure (15 marks)31—35 BDABC 36—40 BDDAB 41—45 CADBCPart III Cloze (10 marks)46. likelihood 47. fortune 48. take 49. with 50. knowing51. dozens 52. least 53. burning 54.easy/simple 55. realizePart IV Reading Comprehension (40 marks)Section A (10 marks)56. describe 57. opportunity 58. honeymoon 59. transition 60. characterizedSection B (10 marks)61. F 62. T 63. T64. The special depth that true friendship is about.65. They need to get over fear of confrontation and rejection.Section C (10 marks)66. High fatality 67. thrill seeking; risk taking 68. pushing out personal boundaries 69.C 70. ASection D (10 marks)71.“Linguistic”intelligence and Logical mathematical intelligence.72. The ability to gauge one’s own mood, feelings and mental states, and the ability to gauge it in others and- 1 -use the information.73.“Logic al mathematical intelligence and the bodily-kinesthetic intelligence.74. 他的观点引发了激烈的讨论，应如何定义智力。

2012年国际商务单证员《国际商务单证基础理论与知识》真题及详解

2012年国际商务单证员《国际商务单证基础理论与知识》真题及详解一、单项选择题（50小题，每题1分，共50分。

单项选择题的答案只能选择一个，多选不得分，请在答题卡上将相应的选项涂黑）1．非信用证支付方式下制单和审单的首要依据是（）。

A．信用证B．买卖合同C．相关国际惯例D．有关商品的原始资料【答案】B【解析】缮制和审核国际贸易单证的主要依据是买卖合同、信用证、有关商品的原始资料、相关国际惯例、相关国内管理规定、相关国外客户要求等。

买卖合同是制单和审单的首要依据。

在以信用证为支付方式的交易中，信用证取代买卖合同成为主要的制单和审单依据。

2．某出口公司对外以CFR报价，如果该货物采用多式联运，应采用（）术语为宜。

A．FCAB．CIPC．DDPD．CPT【答案】D【解析】CFR是成本加运费（指定目的港）；FCA是货交承运人（指定交货地点）；CIP 是运费和保险费付至（指定目的地）；DDP是完税后交货（指定目的地）；CPT是运费付至（指定目的地）。

CFR、CIF、CPT均为主运费已付术语，但CIF包括保险费，而CFR和CPT不包括。

CFR只适用于海运和内河航运，而CPT能适用各种运输方式。

由于该货物采用国际多式联运的方式，贸易术语应选用CPT。

3．付款人对远期汇票表示承担到期付款责任的行为是（）。

A．见票B．即期付款C．承兑D．远期付款【答案】C【解析】承兑是指汇票付款人承诺在汇票到期日支付汇票金额的票据行为。

对付款人而言，承兑就是承诺按票据文义付款。

我国《票据法》第四十四条明确：付款人承兑汇票后，应当承担到期付款的责任。

4．结汇单据中最重要的单据，能让有关当事人了解一笔交易的全貌。

其他单据都是以其为依据的是（）。

A．商业发票B．保单C．装箱单D．产地证【答案】A【解析】商业发票是出口方向进口方开列的发货价目清单，是买卖双方记账的依据，也是进出口报关交税的总说明。

它是收汇单证中最重要的单据，能让有关当事人了解一笔交易的全貌。

2012年剑桥商务英语考试章节练习题(一)

2012年剑桥商务英语考试章节练习题(一)一、名词解释：1.economics (P2)2.microeconomics(P2)3. macroeconomics(P2)4. scarcity(P2)5.opportunity cost(P3)6.economic goods(P5)7.economic services(P5)8. factors of production(P5)9. natural resources(P5) 10. capital goods(P6) 11. labor(P6)12.entrepreneurship(P7)二、词组互译：1.economics经济学2.microeconomics微观经济学3. macroeconomics宏观经济学4. scarcity稀缺5.opportunity cost机会成本6.down payment首付7. economic goods经济物品8.economic services经济服务 9. factors of production生产要素10.productive capacity生产能力 11.natural resources自然资源12.capital goods资本货物 13. labor劳动力 14.entrepreneurship企业家才能 15.consumer goods消费品16. finished products成品 17.human resources人力资源 18.business failure经营失败19.managerial skills管理技能 20.financial gains财政收益 21.earn a profit赚取利润 22.production unit生产单位 23.Economic Systems经济系统 24.national economy国民经济 25.segmented economies分割经济 mand Economy指令性经济27.planned economies计划经济 28.Market Economy市场经济 29.privately owned natural resources and capital goods私人拥有的自然资源和资本货物 30.purchasing power购买力31.modern industrial economies现代工业经济32.national defence国防33.unemployment and inflation失业和通货膨胀三、填空题：1.Economists often divide the study of economics into two separate categories: microeconomics、macroeconomics.2. There are two important components to this definition: limited resources and unlimited wants. Together they form what is known as the problem of scarcity, which is the most basic of all economic problems.3.Economists use the term opportunity cost to refer to the next best alternative that is given up when a decision is made to use resources in a particular way.4. Factors of production, which are also called productive resources, are the basic resources needed for the production of economic goods and services. Economists, traditionally, have divided the factors of production into three basic categories:(1) natural resources; (2)capital goods; (3)labor. In addition, many economists adda fourth factor of production, entrepreneurship, to the list.nd, air, water, forests, coal, iron ore, oil, and other minerals are examples of natural resources.6.Factories, machines, tools, railroads, and business buildings are all examples of capital goods.7.The work of a janitor, teacher, lawyer, engineer, and the governor of your state are all examples of labor.8.Entrepreneurship may be defined as the function of combining and organizing natural resources, capital goods, and labor.mand economies are often called planned economies because the government engages in elaborate, detailed planning.10.In traditional economies, the basic economic questions of “what”, “how” and “for whom” are answered by people involved, and the answers are usually based on tradition ;In command economies, the basic economic questions are answered by government officials; In market economies, basic economic questions are answered by individual households、businesses through a system a of freely operating markets.四、问答题：1.What’s the difference between microeconomics and macroeconomics? (P2)2.Give examples to opportunity cost. (P3-4)3.How many factors of production are there in the economic field? (P5)4.What are the differences between capital goods and consumer goods? (P6)5. Basically how many kinds of economic systems are there in the world? (P9)6.What are the three basic economic questions that every nation must answer? (P9)。

2012剑桥商务英语BEC中级阅读真题(一)

2012剑桥商务英语BEC中级阅读真题（一）PART ONE Questions 1-7 Look at the sentences below and the job advertisements on the opposite page. Which job does each sentence 1-7 refer to? For each sentence, mark one letter (A, B, C or D) on your Answer Sheet. You will need to use some of these letters more than once. 1 You will be responsible for the operation of a computer system.2 You must be able to forecast what people will want to wear.3 You will be able to work with people from many different countries and backgrounds.4 You will have a qualification which covers two subject areas.5 It is necessary to have worked in this sector before.6 You will need to keep in contact with the headquarters of the organization.7 The advertisement emphasises the need to have a suitable approach to important people. A BUSINESS MANAGER You will be responsible for our global business within specific countries and will have a goodunderstanding of international distribution, possibly based on previous experience, plus the ability to work in markets that are highly varied in their culture. You will be fluent in a second language, be willing to travel extensively, and preferably have a degree. B DEPARTMENT STORE BUYER Based at our head office in London, you will select and order stock from our suppliers in Italy. You will need to predict fashion trends and build a strong relationship with our Italian office. You will have gained your buying experience in women’s fashion and will hold a degree in design with a business studies component. C LEGAL SERVICES ADMINISTRATOR As head of the legal office, your work will include managing the office IT network, typing reports, diary maintenance and supervision of another staff member. You will need good organizational skills in order to keep ahead of a varied workload. You will be dealing with senior executives and government officials, so a mature and efficient manner is essential D REGIONAL LEISURE SITES MANAGER You will be responsible for budgetary planning, contract negotiations, local marketing and effectiveadministration. You will communicate frequently with our main office using the latest technology. Your experience could be from any business sector but you should enjoy outdoor life and will ideally possess an estate management qualification.。

2012年下半年商务英语BEC中级考试真题及答案（网友回忆版）

（友⼀）第⼀次考，感觉还是有点⼉紧张。

听⼒第⼀部分第⼀题special promotion, sales clerk, telephone skills, flexible hours, 第⼆题好像有machinery, stock, profits, export reports, 第三题好像是official approval, canteen, inspection, project presentation。

作⽂⼩作⽂写⼀封电⼦邮件，内容是Head Office招三个⼈⼯作6个⽉，要求写出为什么要找，他们的职责是什么，有兴趣的⼈要做什么。

⼤作⽂是对⼀家络安全软件公司的来信进⾏回复，询问⼀些软件详细情况，discounts，以及预约演⽰。

⼝语 what is important when organizing a production presentation. Staff Location ...(我加了⼀个good preparation) 希望这次能过吧。

（友⼆）阅读，我做的顺序是4-5-3-1-2，按时做完，留了10分钟的检查时间；写作，第⼀篇，公司有三个职位（WORKING FOR HEAD OFFICE）空缺，WHAT ARE INVOLVED WITH, INTRESED PEOPLE HOW TO CONNET YOU 第⼆篇的关键要点：TK SOFTWARE 1 、考虑要购买此软件，原因+ 是不是SUITBALE FOR ALL TYPE OF COMPANY； 2、 24-HOURS HOTLINE ---why is important to our company 3、 special discount ----more details 4、 demonstration-----yes and when 听⼒，最后⼀篇⽂章，三选⼀的答案，最后三题的答案好像是BCC。

2012剑桥商务英语BEC中级阅读真题(三)

2012剑桥商务英语BEC中级阅读真题（三）PART TWOQuestions 8-12·Read the extract below from an article about the coffee industry.·Choose the best sentence from the list on the opposite page to fill each of the gaps.·For each gap 8-12, mark one letter (A-I)on your Answer Sheet.·Do not use any letter more than once.Coffee is worth approximately $50-60bn per annum in terms of world sales. It is a truly international commodity, and today more than 50 countries in the world grow coffee beans. (example) ______I_____. ICO organization helps coffee producers and promotes coffee conumption worldwide.ICO estimates that world production next year will reach 97.5 million bags.11.3 million bags higher than the current year. (8) ____________. As the largestproducing country, Brazil is particularly important in the coffee world. In 1994 Brazil was responsible for 25% of world production, Colombia was next with 13.4%, Indonesia had 7.5%, Mexico 4.7%, Guatemala 3.8% and Ethiopia and Vietnam were equal with 3.4%.Coffee is a tough crop, and can be grown in areas where it is difficult or impossible to grow other crops.(9) However, disease is always problem for coffee production, as we can see in some parts of South America at the moment.ICO is active in educating farmers about avoiding disease and dealing with problems when they occur.The distribution chain varies from country to country, explains Pablo Dubois. In most countries the smaller farmers sell their crop to a local trader, who then sells it on to exporters. There are, however, other distribution systems. (10) ____________. Some countries, like Vietnam, have special government marketing organizations for coffee.Coffee prices often vary greatly from one year to the next. In 1997, for example, there was a large rise in the world price, which was immediately felt bythe consumer. Rising prices always result in a drop in sales, which will have a bad effect on those developing countries, which are highly dependent on foreign exchange from coffee exports. (11)____________.In the opinion of Pablo Dubois, the biggest problem for his organisation is to create greater consumer awareness of the different varieties of coffee and different ways of preparing it. (12)____________. ICO is therefore concentrating its promotional activities on Russia and China. It is also encouraging environmentally friendly coffee production, and last year’s seminar on coffee and the environment created a lot of interest.The future looks bright for the coffee industry. It is estimated that consumption over the next few years will continue to rise steadily. New markets like Eastern Europe and China are expected to develop fast.A. As a result, the membership now represents 94% of all exporters and 60% of all importers.B. In some of these countries, this can amount to as much as 50% of all export earning.C. In North America, most consumers already haveabove average knowledge of the range available.D. For example, frost and wind are particularly damaging to coffee crops.E. Larger coffee growers, for example, frequently export directly.F. The main reason for this is higher Brazilian output as production recovers from weather damage to crops.G. It is cultivated in mountain regions which can only be reached by animal transport, and in other difficult areas where modern agricultural equipment cannot be used.H. This is because there is a demand for coffee in Germany, and it is also sold in the UK and in the US.I. This make the coffee industry fairly universal, according to Pablo Dubois, Head of the International Coffee Organisation (ICO), based in London.。

2012剑桥商务英语BEC中级阅读真题(四)

2012剑桥商务英语BEC中级阅读真题（四）PART FOURQuestions 21-35·Read the text below about job prospects at the Provincial Bank.·Choose the correct word A, B, C, or, D on the opposite page to fill each gap.·For each question 21-35, mark one letter (A, B, C, or D) on your Answer Sheet.Employment Opportunities for Graduates with the Provincial BankThe Provincial Bank is one of the biggest (example) ____________ institutions in the U.K. With its 1,900 branches and 58,000 employees, it has (21) ____________ a household name. Almost 4,000 of these employees (22) ____________ managerial or executive positions. The bank has an outstanding (23)____________ of profitability, which has been achieved by introducing innovations at the same time asmaintaining leadership of the (24) ____________.The bank’s comprehensive training programme concentrates on (25) ____________ the most important skills that graduates need in order to (26)____________ early management responsibility. Trainees take responsibility for their own continuous self-development through visiting other branches and departments, and by (27)____________ courses in management skills. They also receive training in order to increase their knowledge of the bank’s (28)___________. The bank supports (29)____________ of staff who wish to take professional examinations, and its Graduate Training Scheme is (30)_____________ to the nationally recognized Diploma in Management.Obviously the quality of its mangers is of (31)____________ importance to the bank’s performance. It welcomes good graduates in any subject area, (32)____________ they can demonstrate the ability to influence events, and have the potential to(33)____________ both as leaders and as part of a team. Most graduate trainees join the Retail Banking division initially. Those starting on this programme will soonhave the (34)____________ to work in other parts of the bank and can (35)____________ a varied and flexible working life.Example:A budgetaryB fiscalC financialD economic0 A B C DExample21 A opened B entered C turned D become22 A hold B do C keep D own23 A career B catalogue C record D experience24 A area B trade C record D market25 A making B reaching C developing D heightening26 A present B treat C deal D handle27 A observing B attending C involving D staying28 A services B goods C creations D abilities29 A colleague B members C people D persons30 A qualified B combined C fastened D linked31 A main B vital C necessary D superior32 A therefore B thus C provided D only33 A succeed B realize C gain D overcome34 A choice B chance C likelihood D probability35 A forecast B believe C suppose D expect。

2012年12月B级真题及答案-正确

2012年12月B级真题及答案-正确2012年12月高等学校英语应用能力考试B级真题Part I Listening Comprehension（15 minutes）Directions: This part is to test your listening ability. It consists of 3 sections.Section ADirections:This section is to test your ability to give proper responses. There are 5 recorded questions in it.After each question, there is a pause. Thequestions will be spoken two times. When you hear a question, you shoulddecide on the correct answer from the 4 choices marked A), B), C) and D)given in your test paper. Then you should mark the corresponding letteron the Answer Sheet with a single line through the centre.Example: You will hear:You will read: A) I’m not sure.B) You’re right.C) Yes, c ertainly. D) That’s interesting.From the question we learn that the speaker is asking the listener to leave a message. Therefore, C) Yes, certainly is the correct answer. You should mark C) on the Answer Sheet.〔A〕〔B〕〔C〕〔D〕Now the test will begin.1. A) Here it is. B) I’m sorry to say so.C) Coffee, please. D) See you next time.2. A) Take it easy. B) It’s over there.C) This way, please. D) That’s fine.3. A) Very good. B) Not yet.C) That’s nice. D) It’s far away.4. A) Take your time. B) Yes, here you are.C) Never mind. D) That’s too large.5. A) That’s important.B) No problem.C) Yes, very much. D) No, thanks.Section BDirections: This section is to test your ability to understand short dialogues. There are 5 recorded dialogues in it. After each dialogue, there is a recordedquestion. Both the dialogues and questions will be spoken two time. Whenyou hear a question, you should decide on the correct answer from the 4choices marked A), B), C) and D) given in your test paper. Then you shouldmark the corresponding letter on the Answer Sheet with a single linethrough the centre.6. A) Get off the bus. B) Book a ticket.C) Take a taxi. D) Buy a newspaper.7. A) It is comfortable. B) It is far away.C) It is large. D) It is expensive.8. A) Help the man. B) Sell a product.C) Make a plan. D) Write a report.9. A) He has lost his key. B) He’ll repair the bicycle.C) The woman can use the bicycle. D) The woman should return the key.10.A) Go to a party. B) Stay at home.C) Stay for dinner. D) Go shopping.Section CDirections: In this section you will hear a recorded short passage. The passage is printed in the test paper, but with some words or phrases missing. Thepassage will be read three times. During the second reading, you arerequired to put the missing words or phrases on the Answer Sheet inorder of the numbered blanks according to what you hear. The thirdreading is for you to check your writing. Now the passage will begin.Hi, I’m Brian Smith. Now I’ll11 some ideas with you for using a kind of new software. The software is designed and made by our company. It can help you to 12 the average salary for your job type.The software can be found online. Whether you 13 a new job, or moving to another area, it can be a 14 tool to get the necessary information.I hope you will find the software helpful when you check out your salary. For more information, 15 to check us out online or email us.Part II Vocabulary & Structure (15minutes)Directions: This part is to test your ability to use words and phrases correctly to construct meaningful and grammatically correct sentences. It consists of2 sections.Section ADirections:There are 10 incomplete sentences here. You are required to complete each statement by deciding choosing the appropriate answer from the 4choices marked A), B), C) and D). You should mark the correspondingletter on the Answer Sheet with a single line through the centre.16. Think over our proposal and let me know whether you agree _______ it.A) for B) in C) with D) at17. Could y ou please ________ w hy you can’t come to attend the meeting?A) explain B) understand C) give D) reach18.It is a fact ______ most deaths from lung cancer are caused by smoking.A) that B) how C) what D) which19.The manager’s reply ____ that he was not r eally interested in the project.A) offered B) showed C) advised D) described20.She didn’t tell the reason ___ she was absent from the important lecture.A) what B) which C) how D) why21. It was once a difficult time, but in the end everything ________ all right.A) turned out B) put up C) carried away D) gave in22. You can fly to London this evening ________ you don’t mind changing the flight in Paris.A) until B) if C) where D) before23. Food, clothing and shelter are the ________ needs for all of us.A) careful B) attractive C) strange D) basic24. I feel it is my responsibility ________ you of our decision.A) inform B) to inform C) informing D) informed25. The staff members were asked to arrive a few minutes earlier before the meeting ________ .A) will start B) starts C) started D) would startSection BDirections：There are also 10 incomplete statements here. You should fill in each blank with the proper form of the word given in brackets. Write the wordor words in the corresponding space on the Answer Sheet.26.They are now looking for a new way of (treat) the rare disease.27.I was (deep) ____ moved by what my boss had done for me.28.If you want to achieve your goal, you have to work (hard) than ever before.29.Our company has bought two pieces of (equip) for the lab.30.Up till now, he (work) ____ on software design for 10 years.31.They’re looking for an (experience) ______ manager to further improve the overseas business.32.The tour guide marked some places of interest on the map for us (visit) .33.I wonder whether there is any (different) _____ between these two projects.34.They didn’t follow the new rules (make) by the company.35.A water power station (build) in the area several years ago.Part ⅢReading Comprehension(40 minutes)Directions: This part is to test your reading ability. There are 5 tasks for you to fulfill.You should read the reading materials carefully and do the tasks as youare instructed.Task 1Directions:After reading the following passage, you will find 5 questions or unfinished statements, numbered 36 to 40. For each question or statementthere are 4 choices marked A) , B) , C) and D). You should make thecorrect choice and mark the corresponding letter on the Answer Sheetwith a single line through the center.So, you love the Internet. It's a great place to find information or go shopping. It’s fun, but do you spend a lot of time online? Experts say 6% of Internet users are Internet addicts (上瘾的人) ——they are always online. “Internet addicts are often young people,” says one expert, “and they usually have problems with family, friends, work, and school.”Go through the following check list. If you answer yes to all these questions, maybe you are an Internet addict.1.Do you spend a lot of time on the Internet? □Yes □No2.Do you think or talk about the Internet all the time? □Yes □No3.Are all your friends“Internet friends”? □Yes □No4.Is the Internet your only hobby? □Yes □No5.Do you ever miss appointments (约会) because you are online? □Yes □NoSo, what do you do if you think you are an addict? Go to an advice service.Where is it? On the Internet, of course！36. According to the first paragraph, people find the Interneta great place to .A) become addicted B) get informationC) make money D) do office work37. Those who are always online are called .A) Internet users B) Internet expertsC) Internet addicts D) Internet providers38. According to one expert, Internet addicts are often young people who usually .A)e njoy a lot of hobbiesB)suffer from poor healthC)have problems with life and workD)t ake thorough medical examinations39.If you want to find out whether you are an Internet addict, you are advised to .A)g o through the check list providedB)take a special training courseC)ask a friend about itD)g o to see a doctor40.This passage is mainly about ___ .A)t he use of the InternetB)the types of Internet addictsC)the advantages of the InternetD)the signs of an Internet addictTask 2Directions：This task is the same as Task 1. The 5 questions or unfinished statements are numbered 41 to 45.Things you should know about your library cardLibrary cardsCards are free to all library users.Cards are renewed annually.Your library card enables you to register at other public libraries across the city. ResponsibilityUsers are responsible for returning all materials borrowed on their card by the date due (到期的) and for any charges on items that are overdue, lost or damaged. ?Please report your lost card immediately. Items borrowed on the card are still your responsibility.Charges for lost or damaged materials are based on the cost and include handling fees.Renewals (续借)Most items can be renewed twice unless someone has requested them.There are no renewals on DVDs, videos, or CD-Roms.FinesBorrowing is free if materials are returned by the due date. If your materials are returned late, fines (罚款) are charged：—30 cents per day for most adult items—10 cents per day for most junior materials—$ 1 per day for adult DVDs—50 cents for junior DVDs41.According to the passage, the library card can be registered at __ .A) the library only in your neighborhoodB) other public libraries in the cityC) college libraries only D) all online libraries/doc/b03296648.html,ers are required to pay charges on items that are _______ .A) due B) renewed C)damaged D) borrowed43.If you have lost your library card, you __ .A)a re still responsible for the items borrowed on that cardB)have only to pay the cost of the items borrowedC)cannot get a new card from the same libraryD)d on’t need to pay the handling fees44.According to the passage, you can renew most of the items you borrowed .A) once only B) three timesC) twice at most D) as often as you like45.If you don’t return the materials by the due date you will be __ .A) charged one dollar per day B) requested to return the cardC ) informed by an email D) charged a fineTask 3Directions:Read the following passage. After reading it, you should complete the information by filling in the blanks marked 46 to 50 (in no more thanthree words) in the table below.The late-night bus is back! Beginning Thursday, September 30, late-night traffic service is back! Available to all community members, the three late-night bus lines provide service to most of the community. This safe, low cost and convenient traffic service can provide rides to and from work, movies, shopping, or for evening pastimes (娱乐消遣). Service operates on Thursday, Friday, and Saturday nights from 8:45 p. m. to 2：45 a. m. from September 30 to June 11, 2012, except for Oregon State University winter holiday. The last buses leave downtown starting at 1:45 a. m. Come on board!Get current information on traffic-related events at our website (网址) or call 541-766- 6998. Pick up the map and schedule on all buses, at Corvallis and Philomath City Halls, the public Library, the Oregon State University Bookstore, and Snell Hall.Late-night Bus ServiceTotal number of bus lines provided: 46Features of the service: safe, 47 , and convenientTime of service operation：Thursday, Friday and 48 nights, from September 30 to June11, 2012Time of last buses leaving downtown: at 49Way of contact: visit the website or call 50Task 4Directions：The following is a list of words used in Holidays Requisition Form ( 事、病假记录表). After reading it, you are required to find the itemsequivalent to ( 与…等同) those given in Chinese in the table below.Then you should put the corresponding letters in the brackets on theAnswer Sheet, numbered 51 through 55.A—Position J—Annual LeaveB—Department K—Leaving TimeC—Type of Leave L—Signature of EmployeeD—Sick Leave M—Checking ResultE—Private Affair Leave N—AgreeF—Reason for Leave O—DenyG—Attach Medical Record P—Approved byH—No Medical Record Q—RemarkI—Paid HolidayExamples:(Q)备注(G)附病例51.( )同意( )带薪假期52.( )请假事由( )审核结果53.( )部门( )请假时间54.( )职位( )请假类别55.( )病假( )年假Task 5Directions：Read the following passage. After reading i t,you are required to complete the answers that follow the questions (No. 56 to No. 60). Youshould write your answers (in no more than 3 words) on the AnswerSheet correspondingly.You can get free, fair and expert advice about making your home more energy efficient from your local Energy Saving Trust advice centre.As they are experts in energy saving, they will be able to advise you on which energy saving measures are most suitable to your home. Our experts:Have good knowledge of your area and understand the local housingconditions—for example, they can help you find out whether or not your house has cavity walls (空心墙).Can advise you on any grants(拨款)and offers that may be available to help towards the cost of re-structuring measures.Know your local labor market and so can recommend suitable qualified workers.·Have experience of helping people like you take effective energy saving actions, from the start of the process to the end.56.What advice is given by the Energy Saving Trust advice centre?Expert advice about making our home _________________________ .57.What measures can the experts in the centre propose?The measures that are ____________________ to your home.58.What else can the experts do for you?Give advice on the grants and offers towards the cost of _________ .59.Why can the experts recommend suitable qualified workers?Because they are familiar with your local____________________.60.What experience have the experts got?Helping people take effective____________________.Part IV Translation—English into Chinese (25 minutes)Directions: This part, numbered 61 to 65, is to test your ability to translate English into Chinese. Each of the four sentences (No.61 to No. 64) is followed byfour choices of suggested translation marked A) , B) , C) and D). Makethe best choice and write the corresponding letter on the Answer Sheet.Write your translation of the paragraph (No. 65) in the correspondingspace on the Translation/Composition Sheet.61.Customers from various countries are warmly welcome to establish and develop business contacts in China.A)在各国的中国客商都能适应当地的风俗习惯。

2012年12月剑桥商务英语BEC考试真题回忆

2012年12月剑桥商务英语BEC考试真题回忆2012年12月BEC初级真题回忆：小作文：写一个note。

你一个同事不在办公室，接到一个他的电话，写个留言给他。

要写是谁来电者是谁，有什么事情，怎样联系留言者。

大作文：有个包装和派送的公司的广告，根据广告写出：1）你是在哪里看到这段广告；2）你的公司是做什么的；3）他们的服务会给你公司带来什么好处；4）寻求更多的资讯。

听力部分：Part2:是听MBA的广告稿子之类的东东吧，好像稿子有很多数字错了，要改成对的，所以一堆的数字，把XX改成XX。

Part4:是对一个男的采访，他是个创业成功者，产品是CAR里面的什么STICK？刚开始和银行借钱没成功，后来跟朋友借钱。

口语部分：Part1:1.问你叫什么名字啊，来自哪个学校什么的，还问了喜欢到大公司工作还是小公司。

2.简单问你叫什么名字，是在工作还是学习，对同事经常聚会及增进同事感情联系得重要性答复。

Part2:1.我选的是topic B： what is important to improving customer relation？（1）having meeting （2）offering discount （3）giving gift。

2.我选的是：订机票时哪个重要：1.舒适度2.起飞时间3.机场的距离。

Part3：当你创建一个新公司时候，需要优先考虑哪几方面，选3个，我和PARTNER选了资金、管理和市场。

2012年12月BEC中级真题回忆：阅读部分：Part1:1.新西兰有名的乳业公司的发展。

2.好像讲的是公司策略什么的，A是某公司开始从生物科技向什么方向逐渐转型吧。

Part2:1.IT行业需要知道消费者的需求。

Part3:1.讲诉一个公司由于没找好领导而频临破产，最后又起死回生的事儿。

2. 第三部分是谁谁谁担任某公司CEO，然后业绩不好还是怎样，最后董事会让他做chairman了。

Part4:1.完型：MBA专业薪金看涨2.完型感觉考的是词汇搭配，说的是考MBA的人越来越多，他们付出的钱和日后赚的钱比较，还说什么大型公司招聘的时候，比较喜欢招聘具有MBA能力的人，记得一个cost 后面填的就不知道应该是overcome还是overbalance，还有一个是绝大多数的表达a（）marjority of 选项是expand wide vast big。

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AICPA考试BEC真题2012（题目）1.If a product required a great deal of electricity to produce,and crude oil prices increased, which of the following costs most likely increased?a.Direct materials.b.Direct labor.c.Prime costs.d.Conversion costs.2.According to the Sarbanes-Oxley Act of2002,a chief executive officer or chief financial officer who misrepresents the company's finances may be penalized by being:a.Fined,but not imprisoned.b.Imprisoned,but not fined.c.Removed from the corporate office and fined.d.Fined and imprisoned.3.Which of the following items is one of the eight components of COSO's enterprise risk management framework?a.Operations.b.Reporting.c.Monitoring.pliance.4.Based on the following data,what is the gross profit for the company?Sales$1,000,000Net purchases of raw materials600,000Cost of goods manufactured800,000Marketing and administrative expenses250,000Indirect manufacturing costs500,000Beginning inventory Ending inventoryWork in process$500,000$400,000Finished goods100,000500,000a.$200,000b.$400,000c.$600,000d.$900,0005.Management of a company has a lack of segregation of duties within the application environment, with programmers having access to development and production.The programmers have the ability to implement application code changes into production without monitoring or a quality assurance function.This is considered a deficiency in which of the following areas?a.Change control.b.Management override.c.Data integrity.puter operations.6.The coefficient of determination,r squared,in a multiple regression equation is the:a.Percentage of variation in the independent variables explained by the variation in the dependent variable.b.Percentage of variation in the dependent variable explained by the variation in the independent variables.c.Measure of the proximity of actual data points to the estimated data points.d.Coefficient of the independent variable divided by the standard error of regression coefficient.7.For the current period production levels,XL Molding Co.budgeted8,500board feet of production and used9,000board feet for actual production.Material cost was budgeted at$2per foot.The actual cost for the period was$3per foot.What was XL's material efficiency variance for the period?a.$1,000favorable.b.$1,000unfavorable.c.$1,500favorable.d.$1,500unfavorable.8.State College is using cost-volume-profit analysis to determine tuition rates for the upcoming school year.Projected costs for the year are as follows:Contribution margin per student$1,800Variable expenses per student1,000Total fixed expenses360,000Based on these estimates,what is the approximate break-even point in number of students?a.129b.200c.360d.4509.Brewster Co.has the following financial information:Fixed costs$20,000Variable costs60%Sales price$50What amount of sales is required for Brewster to achieve a15%return on sales?a.$33,333b.$50,000c.$80,000d.$133,33310.A company forecast first quarter sales of10,000units,second quarter sales of15,000units, third quarter sales of12,000units and fourth quarter sales of9,000units at$2per unit.Past experience has shown that60%of the sales will be in cash and40%will be on credit.All credit sales are collected in the following quarter,and none are uncollectible.What amount of cash is forecasted to be collected in the second quarter?a.$8,000b.$18,000c.$26,000d.$30,00011.A ceramics manufacturer sold cups last year for$7.50each.Variable costs of manufacturing were$2.25per unit.The company needed to sell20,000cups to break income was$5,040. This year,the company expects the following changes:sales price per cup to be$9.00;variable manufacturing costs to increase33.3%;fixed costs to increase10%;and the income tax rate to remain at40%.Sales in the coming year are expected to exceed last year's sales by1,000units.How many units does the company expect to sell this year?a.21,000b.21,600c.21,960d.22,60012.Which of the following statements is correct regarding the difference between the absorption costing and variable costing methods?a.When production equals sales,absorption costing income is greater than variable costing income.b.When production equals sales,absorption costing income is less than variable costing income.c.When production is greater than sales,absorption costing income is greater than variable costing income.d.When production is less than sales,absorption costing income is greater than variable costing income.13.Johnson Co.,distributor of candles,has reported the following budget assumptions for year 1:No change in candles inventory level;cash disbursement to candle manufacturer,$300,000;target accounts payable ending balance for year1is150%of accounts payable beginning balance;and sales price is set at a markup of20%of candle purchase price.The candle manufacturer is Johnson's only vendor,and all purchases are made on credit.The accounts payable has a balance of$100,000 at the beginning of year1.What is the budgeted gross margin for year1?a.$60,000b.$70,000c.$75,000d.$87,50014.A static budget contains which of the following amounts?a.Actual costs for actual output.b.Actual costs for budgeted output.c.Budgeted costs for actual output.d.Budgeted costs for budgeted output.15.Which of the following types of budgets is the last budget to be produced during the budgeting process?a.Cash.b.Capital.c.Cost of goods sold.d.Marketing.16.The discount rate is determined in advance for which of the following capital budgeting techniques?a.Payback.b.Accounting rate of return. present value.d.Internal rate of return.17.An investment in a new product will require an initial outlay of$20,000.The cash inflow from the project will be$4,000a year for the next six years.The payment will be received at the end of each year.What is the net present value of the investment at8%using the correct factor from below?Present value of$1to be received after six periods0.63017Present value of an ordinary annuity of$1per period for six periods4.62288Present value of an ordinary annuity due of$1per period for six periods 4.99271Future value of$1at the end of six periods1.58687a.($4,875.92)b.($1,508.48)c.($29.16)d.$18,084.8818.Which of the following phrases defines the internal rate of return on a project?a.The number of years it takes to recover the investment.b.The discount rate at which the net present value of the project equals zero.c.The discount rate at which the net present value of the project equals one.d.The weighted-average cost of capital used to finance the project.19.The following information is available on market interest rates:The risk-free rate of interest2%Inflation premium1%Default risk premium3%Liquidity premium2%Maturity risk premium1%What is the market rate of interest on a one-year U.S.Treasury bill?a.3%b.5%c.6%d.7%20.The following information was taken from the income statement of Hadley Co.:Beginning inventory17,000Purchases56,000Ending inventory13,000What is Hadley Co.'s inventory turnover?a.3b.4c.5d.621.Management at MDK Corp.is deciding whether to replace a delivery van.A new delivery van costing $40,000can be purchased to replace the existing delivery van,which cost the company$30,000and has accumulated depreciation of$20,000.An employee of MDK has offered$12,000for the old delivery van.Ignoring income taxes,which of the following correctly states relevant costs when making the decision whether to replace the delivery vehicle?a.Purchase price of new van,disposal price of old van,and gain on sale of old van.b.Purchase price of new van,purchase price of old van,and gain on sale of old van.c.Purchase price of new van,disposal price of old van.d.Purchase price of new van,purchase price of old van,accumulated depreciation of old van,gain on sale of old van,disposal price of old van.22.The stock of Fargo Co.is selling for$85.The next annual dividend is expected to be$4.25 and is expected to grow at a rate of7%.The corporate tax rate is30%.What percentage represents the firm's cost of common equity?a.12.0%.b.8.4%.c.7.0%.d. 5.0%.23.A company uses its company-wide cost of capital to evaluate new capital investments.What is the implication of this policy when the company has multiple operating divisions,each having unique risk attributes and capital costs?a.High-risk divisions will over-invest in new projects and low risk divisions will under-invest in new projects.b.High-risk divisions will under-invest in high-risk projects.c.Low-risk divisions will over-invest in low-risk projects.d.Low-risk divisions will over-invest in new projects and high risk divisions will under-invest in new projects.24.A company has cash of$100million,accounts receivable of$600million,current assets of$1.2 billion,accounts payable of$400million,and current liabilities of$900million.What is its acid-test(quick)ratio?a.0.11b.0.78c. 1.75d. 2.1125.Which of the following inventory management techniques focuses on a set of procedures to determine inventory levels for demand-dependent inventory types such as work-in-process and raw materials?a.Materials requirements planning.b.Cycle counting.c.Safety stock reorder point.d.Economic order quantity.26.Credit Card International developed a management reporting software package that enables members to interactively query a data warehouse and drill down into transaction and trend information via various network set-ups.What type of management reporting system has Credit Card International developed?a.On-line analytical processing system.b.On-line transaction-processing system.c.On-line executive information system.d.On-line information storage system.27.Which of the following systems assists with non routine decisions,serves strategic levels of the organization,and helps answer questions regarding what a company's competitors are doing,as well as identifies new acquisitions that would protect the company from cyclical business swings?a.Executive support system.b.Decision support system.c.Transaction processing system.d.Management information system.28.Review of the audit log is an example of which of the following types of security control?ernance.b.Detective.c.Preventive.d.Corrective.29.Which of the following statements presents an example of a general control for a computerized system?a.Limiting entry of sales transactions to only valid credit customers.b.Creating hash totals from Social Security numbers for the weekly payroll.c.Restricting entry of accounts payable transactions to only authorized users.d.Restricting access to the computer center by use of biometric devices.30.What is the role of the systems analyst in an IT environment?a.Developing long-range plans and directing application development and computer operations.b.Designing systems,preparing specifications for programmers,and serving as intermediary between users and programmers.c.Maintaining control over the completeness,accuracy,and distribution of input and output.d.Selecting,implementing,and maintaining system software,including operating systems,network software,and the data base management system.31.Which of the following control activities should be taken to reduce the risk of incorrect processing in a newly installed computerized accounting system?a.Segregation of duties.b.Ensure proper authorization of transactions.c.Adequately safeguard assets.d.Independently verify the transactions.32.A client would like to implement a management information system that integrates all functional areas within an organization to allow information exchange and collaboration among all parties involved in business operations.Which of the following systems is most effective for this application?a.A decision support system.b.An executive support system.c.An office automation system.d.An enterprise resource planning system.33.The controller of Gray,Inc.has decided to use ratio analysis to analyze business cycles for the past two years in an effort to identify seasonal patterns.Which of the following formulas should be used to compute percentage changes for account balances for year1to year2?a.(Prior balance-current balance)/current balance.b.(Prior balance-current balance)/prior balance.c.(Current balance-prior balance)/current balance.d.(Current balance-prior balance)/prior balance.34.A hospital is comparing last year's emergency rescue services expenditures to those from10 years st year's expenditures were$100,500.Ten years ago,the expenditures were$72,800. The CPI for last year is168.5as compared to121.3ten years ago.After adjusting for inflation, what percentage change occurred in expenditures for emergency rescue services?a.38.0%increase.b.13.8%increase.c.0.6%decrease.d.18.1%decrease.35.If a CPA's client expected a high inflation rate in the future,the CPA would suggest to the client which of the following types of investments?a.Precious metals.b.Treasury bonds.c.Corporate bonds.mon stock.36.How does inflation distort reported income?a.Wages are not reflective of current labor rates.b.Sales are not reflective of current product prices.c.Depreciation is not reflective of current fixed-asset replacement costs.d.Interest expense is not reflective of current borrowing rates.37.In a large public corporation,evaluating internal control procedures should be the responsibility of:a.Accounting management staff who report to the CFO.b.Internal audit staff who report to the board of directors.c.Operations management staff who report to the chief operations officer.d.Security management staff who report to the chief facilities officer.38.A put is an option that gives its owner the right to do which of the following?a.Sell a specific security at fixed conditions of price and time.b.Sell a specific security at a fixed price for an indefinite time period.c.Buy a specific security at fixed conditions of price and time.d.Buy a specific security at a fixed price for an indefinite time period.39.To evaluate its performance,the Blankie Co.is comparing its costs of quality from one year to the next.The relevant costs are as follows:First Year Second YearPrevention$45,000$60,000Appraisal25,00035,000Internal failure80,00050,000External failure75,00065,000Which of the following conclusions can Blankie draw about its quality program?a.It has been a failure,because conformance costs decreased by$40,000while nonconformance costs increased by$25,000.b.It has been a success,because conformance costs decreased by$40,000and nonconformance costs财经网络教育领导品牌_________________________________________________________________ increased by$25,000.c.It has been a failure,because conformance costs increased by$25,000while nonconformance costs decreased by$40,000.d.It has been a success,because conformance costs increased by$25,000while nonconformance costs decreased by$40,000.Choice"d"is correct.40.A company has several long-term floating-rate bonds outstanding.The company's cash flows have stabilized,and the company is considering hedging interest rate risk.Which of the following derivative instruments is recommended for this purpose?a.Structured short-term note.b.Forward contract on a commodity.c.Futures contract on a stock.d.Swap agreement.参与AICPA考试的考生可按照复习计划有效进行，另外高顿网校官网考试辅导高清课程已经开通，还可索取AICPA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。