［模擬］商務英語中級閱讀35

PARTONELookatthestatementsandtheshortnewsbelow.Which

newsdoeseachstatement1-7referto.Foreachsentence,mark

oneletterA,B,CorDohyourAnswerSheet.Youwillneed

tosomeofthelettersmorethanonce.

Example:

0Thebookofferssomeinformationaboutcomunicationstyle.

□

AThisclassiccross-culturebookprovidesreadingpassages,culture

notes,anddiscussiontopicswhichfocusonvalues,behaviours,attitudes

andcommunicationstyles.Itfeaturesachapteronculturaldiversityin

theU.S.,anexplanationofmainstreamU.S.valueswithexampleswhich

revealsomeofthemorehiddenaspectsofculture,examplesof

cross-culturaldifferencesinawidevarietyofcultures,andextensive

readingsandexercises.

BAsamulti-standcourse一organizedaccordingtofunctions,

discussiontechniquesandcommunicationconcepts一thistextdevelopsthe

speakingskillsofbusinessprofessionalsorbusinessstudents.Itis

easilyadaptabletodifferingclasssizes,studentneedsandinterests.

Aspecialfeatureofthecourseisitscarefullystageddiscussion

activitieswhichstructureandfacilitategroupparticipation.

CThisseriesisintendedforstudentsnowreadytoapproach

Englishliterature.Eachbookdealswithboththeliteraryandthe

languageaspectsoftheirtexts.Someexercisesfocusonapersonal

response,othersondiscussingliteraryqualitiessuchasstyle,

character,imageryandideas.Otherexercisesconcentrateonthe

developmentoflanguageawarenessintermsofgrammar,vocabularyand

differentstylesofwriting.

DAuthentictextscoveringawiderangeoftopicsprovidea

stimulatingbasisforanapproachofskillsandstrategiestoacademic

reading.Techniquesofskimmingandscanning,identifyingmainideas,

understandingtextorganizationandguessingunknownvocabularyprovide

thebasisforeachunit.Thesearefollowedbymoreadvancedstrategies,

suchasanalyzingawriter'suseoftime,evaluatingawriter'sattitude

andassessingthedegreeofcertaintyinarguments.Eachunitendswith

discussiontopicswhichleadtoawritingtaskbasedonthereadingtexts.

第1題：

Itaimstotrainthestudentstobecomesensitivetodifferentstylesof

1

writing.________

參考答案：

C

詳細解答：

題目關鍵詞為usensitivetodifferentstylesofwriting”,題目意為

“訓練學生對不同體裁寫作的敏感性”，與C段中“Otherexercisesconcentrate

onthedevelopmentof1anguageawarenessintermsofgrammar,vocabulary

anddifferentstylesofwriting.“相對應。

第2題：

StudentsareexpectedtolearnsomethingaboutAmericansociety.

參考答案：

A

詳細解答：

題目關鍵詞為“Americansociety”，題目意為“學生可以學到關于美國社

會的一些知識”。與A段中“itfeaturesachapteronculturaldiversityin

theUS,anexplanationofmainstreamUSvalues”相對應。

第3題：

Itmainlyfocusesonthedevelopmentofyourreadingtechniques.

參考答案：

D

詳細解答：

題目關鍵詞為"readingtechniques",題目意為“主要強調閱讀技能的培

養”，與D段中“skillsandstrategiesapproachtoacademicreading.”

相對應。

第4題：

Studentsareencouragedtoparticipateingroupactivities.

參考答案：

B

詳細解答：

題目關鍵詞為participateingroupactivities??,題目意為“學生被鼓

勵參加小組活動”,與B段中“Aspecialfeatureofthecourseisitscarefully-

stageddiscussionactivitieswhichstructureandfacilitategroup

2

participation.“相對應。

第5題：

Someusefulinformationisofferedonhowtofurtheryouracademic

study._______

參考答案：

D

詳細解答：

題目關鍵詞為“howtofurtheryouracademicstudy,題目意為“如何

強化學術學習“，與D段中^Authentictextscoveringawiderangeoftopics

provideastimulatingbasisforanapproachofskillsandstrategiesto

academicreading.“相對應。

第6題：

OnechapterdealswithdifferentaspectsofcultureinAmerica.

參考答案：

A

詳細解答：

題目關鍵詞為“differentaspectsofcultureinAmerica.",題目意為

“有一章是針對美國不同方面的文化”，與A段中“Itfeaturesachapteron

culturaldiversityintheU.S.“相對應。

第7題：

Thematerialchosenforthebookisfromthereallife.

參考答案：

A

詳細解答：

題目關鍵詞為"fromthereallife",題目意為“書中材料是來自現實生

活”,與A段中“withexampleswhichrevealsomeofthemorehiddenaspects

ofculture…”相對應。

PARTTWOReadthearticlebelowaboutwhyandhowtofinda

goodboss.Choosethebestsentencefromtheoppositepage

tofilleachofthegaps.Foreachgap8—12,markoneletter

（A一一G）onyourAnswerSheet.Donotuseanylettermorethan

once.

Bankers'Bonuses

3

LordMyners,theCityminister,isallegedlyworth￡30m($47m).

Heisanunlikelytribuneofthepeople.(0)GDerivativestradersarenot

footballerswithuniquetalentsand〃shouldnotbepaidasthoughthey

are”,hesaidlastmonth.Morerecentlyhehasrailedagainst〃market

failure”;accusingbigclientsofinvestmentbanksofnotchallenging

thefeesandmarginstheyarecharged._8_Lackoftransparencymakesthem

seemthemorevillainous.〃Thenationisangryaboutthis.I'mangry,/z

saysLordMyners.

_9_〃Wearenotanincomesregulator,〃saysHectorSants,chief

executiveoftheFinancialServicesAuthority(FSA).Thewatchdog'sonly

sanctionistodemandmoreregulatorycapitalfromthosebankswhosepay

policiesappeartobeputtingtheirfirmsatgreaterrisk.

TheTreasurycouldinfluencemattersatRBSandLloydsBanking

Group,twobigbanksinwhichithassubstantialshareholdings,butis

reluctanttomicromanage._10_Thegovernmentworriesthatanyattackon

bankers'paycoulddrivefinanciersoffshore,deprivingtheexchequerof

muchrevenue.Citybonuses,whichdroppedfrom￡10billionin2007to

￡4billionin2008,couldbouncebackto￡6billionthisyear,says

theCentreforEconomicandBusinessResearch(CEBR),aconsultancy.

Theymirrorthehealthofafinancial-servicessectorthatin

thegoodtimesbroughtinupto￡67billioninannualtaxrevenues,

estimatesPwC,anaccounlingfirm.Thisfiscalyearthefigurecoulddrop

to￡30billion,saysDouglasMcWilliamsattheCEBR,althoughbanks

,recentlybuoyantbusinessmayincreaseit._11_Socouldtheslightly

softeroptionofpreventingbanksfromoffsettingpastlossesagainst

futuretaxbills.

Thereluctancetobashbankers'bonusesstemsfromrecognition

thatwholesalefinanceisaglobalbusiness.Bankersarehighlymobile,

saysMarcusAgius,chairmanofBarclays.HearguesthatbanksinBritain

mustbefreetopayasmuchasthoseelsewhere,butsaysheis"agnostic”

aboutwhatthatlevelshouldbe.Nationalandinternationalproposalsto

reformpayatregulatedfinancialfirmsaresimilarlyagnostic.They

mostlydonotspellouthowmuchpublicdisclosurethereshouldbeofbig

paypackages,otherthanthoseforboardmembers._12_Itrequiresa

detailedbreakdownoftheremunerationof"employeeswhoseactionshave

amaterialimpactontheriskexposureofthefirm”.Yetthatmeasureis

unlikelytobeimplemented,eventhoughthebigBritishbanksandthe

London-basedoperationsofglobalinvestmentbankshaveagreedtoit.

TheFSA,foritspart,isnotbotheredaboutpublicdisclosure

aslongasithastheinformationitself.SirDavidWalker,aformer

centralbankerchargedwithanofficialreviewofbank-governance

practices,hassuggestedthatbandsofremunerationforheavyhitters

outsidetheboardroombedisclosed.Itseemsthatbanks,intheabsence

ofmuchmorethanappealstotheirbetternature,willbesettingtheir

4

ownbenchmarksasandwhentheyplease.Barclaysbeganareviewofits

remunerationpoliciesin2008.Itremainsunfinished.

Example:

A.Butsuchattemptsatmoralsuasionarenotworking,andthosein

authorityseemreluctanttodomore.

B.Awindfalltaxonprofits,discussedbybothgovernmentand

opposition,mightputanyrecoveryatrisk.

C.Theopportunitytotakeanequitypositionatabargainprice

hasbeenmissed.

D.Thecrisisdoesnotseemtohaveaffectedthewaybankers

arerewarded.

E.AnexceptionisthecommuniquefromtheGroupof20(G20)big

countriesinSeptember

F.TherewasnotamurmurwhenRBShiredaheadtraderfora

rumoured￡7mintotal.

G.Yet,hehasbeensoundingoffmorevociferouslythanhis

colleaguesabout"unacceptable"paydealsforbankers.

第8題：

參考答案：

D

詳細解答：

文中空白處后一■句中的"Lackoftransparencymakesthemseemthe

morevillainous",不透明讓他們顯得尤其邪惡。這里的他們指的是銀行家們。

關鍵詞則是morevillainous,更加邪惡，表明前一句很可能也是消極方面的描

述。所以與之相符的應該是選項D。

第9題：

參考答案：

A

詳細解答：

空白處是本段的句首，上段講的是倫敦的一個金融大臣對銀行家的收入及銀

行的各項收費表示的憤怒，空白處后文的意思是英國的金融監管局官員也不能監

管銀行家的收入。顯然選項A中“andthoseinauthorityseemreluctanttodo

more.”意為：“并且看來那些高層也并不太想在這方面花費更多的精力。”符

合題意。

5

第10題:

參考答案：

F

詳細解答：

空白處的前一1句，“TheTreasurycouldinfluencemattersatRBSand

LloydsBankingGroup”中明確涉及了RBS（蘇格蘭皇家銀行）。而在所給的句子

中，只有F：TherewasnotamurmurwhenRBShiredaheadtraderforarumoured

￡7mintotal,涉及了關鍵詞RBS。選項F是正確答案。

第11題：

參考答案：

B

詳細解答：

空白處后■句“Socouldtheslightlysofteroptionofpreventingbanks

fromoffsettingpastlossesagainstfuturetaxbills.”表明前面句子中

所提到的某一現象可以阻止銀行用未來的稅單抵消以往虧損的這種很容易套利

的行為。選項B是正確答案。其中“Socould…”表示“也一樣起作用”，此處

應是順接關系。

第12題:

參考答案：

E

詳細解答：

空白處前一句指出“Theymostlydonotspellouthowmuchpublic

disclosurethereshouldbeofbigpaypackages,otherthanthoseforboard

members”，表明他們基本上不向公眾披露其不計其數薪酬的數量，除了那些國

夕卜的成員°而后■句去說"requiresadetailedbreakdownoftheremuneration

of'employeeswhoseactionshaveamaterialimpactontheriskexposureof

thefirm，”，意為：“要求’其行為可能會對公司產生重大影響的雇員'提供

一個薪酬細目?！焙苊黠@此空是對前面不披露薪酬具體數目的否定。此處注意

it所指的內容。所以選項E是正確答案。

PARTTHREEReadthearticlebelowaboutfamilybusinessesand

thequestions.Foreachquestion(13-18),markoneletter(A,

B,C,orD)onyourAnswerSheet.

HowtoReadAnnualReports

First,turnbacktothereportofthecertifiedpublie

6

accountant.Thisthird-partyauditorwilltellyourightoffthebatif

Galaxy'sreportconformswith"generallyacceptedaccountingprinciples^.

Thengotothefootnotes.Checktoseewhetherearningsareupordown.

Thefootnotesoftentellthewholestory.

Next,turntotheletterfromthechairman.Typicallyaddressed

〃toourshareholders,〃it'supfrontinmorewaysthanone.Thechairman

'stonereflectsthepersonalityandwell-beingofthecompany.Inhis

letter,thechairmanshouldtellyouhowthecompanyfaredthisyear.But

moreimportantly,thelettershouldtellyouwhy.Keepaneyeoutfor

sentencesthatstartwith〃Exceptfor.??〃and〃Despitethe...〃They

arecluestoproblems.Onthepositiveside,achairman'slettershould

giveyouinsightsintothecompany'sfutureanditsstanceoneconomical

orpoliticalissuesthatmayaffectit.

Nowbegindiggingintothenumbers!

Onesourceisthebalancesheet.Itisasnapshotofhowthe

companystandsatasinglepointintime.Atthetopareassets一

everythingthecompanyowns.Thingsthatcanquicklybeturnedintocash

arecurrentassets.Onthebottomareliabilities一everythingthe

companyowes.Currentliabilitiesarethedebtsdueinoneyear,which

arepaidoutofcurrentassets.Thedifferencebetweencurrentassetsand

currentliabilitiesisworkingcapital,akeyfiguretowatchfromone

annualreporttoanother.Ifworkingcapitalshrinks,itcouldmean

trouble.Onepossibility:thecompanymaynotbea-bletokeepdividends

growingrapidly.Owners'equityisthedifferencebetweentotalassets

andliabilities.Itisthepresumeddollarvalueofwhattheownersor

shareholdersown.Youwantittogrow.

Thesecondbasicsourceofnumbersistheincomestatement.It

showshowmuchmoneyGalaxymadeorlostovertheyear.Mostpeoplelook

atonefigurefirst.It'sintheincomestatementatthebottom:earnings

pershare.Watchout.Itcanfoolyou.Galaxy'smanagementcouldboost

earningsbysellingoffaplantorbycuttingthebudgetforresearchand

advertising.Thenumberyoushouldlookatfirstintheincomestatement

isnetsales.Askyourself:Aresalesgoingupatafasterratethanthe

lasttimearound?Whensalesincreasesstarttoslow,thecompanymaybe

introuble.Havesalesgonedownbecausethecompanyissellingoffa

losingbusiness?Ifso,profitsmaybesoaring.

Anotherimportantthingtostudyisthecompany'sdebt.Turn

tothebalancesheet,anddividelong-termliabilitiesbyowner'sequity.

That'sthedebt-to-equityratio.Ahighratiomeansthecompanyborrows

alotofmoneytosparkitsgrowth.That'sokayifsalesgrowtoo,and

ifthere'senoughcashonhandtomeetthepayments.Acompanydoingwell

onborrowedmoneycanearnbigprofitsforitsshareholders.Butifsales

fall,watchout.Thewholeenterprisemayslowlysink.Somecompaniescan

handlehighratios;otherscan't.

7

Finally,youhavetocompare.Isthecompany'sdebt-to-equity

ratiobetterorworsethanitusedtobe?Betterorworsethantheindustry

norms?Incompany-watching,comparisonsareall.Theytellyouif

managementisstayingontopofthings.

第13題：

Accordingtothewriter,themostimportantelementofthechairman's

letteris

A.theexpressionsused.

B.theexplanationgivenbythechairman.

C.theperformanceofthecompanyduringtheyear.

D.thecompany'sfuturedescribedbythechairman.

參考答案：B

文中第二段：“Inthisletter,thechairmanshouldtellyouhowthecompany

faredthisyear.Butmoreimportantly,thelettershouldtellyouwhy.”

可知，這封信中，主席會告知公司的進展情況，更重要的是，會告的你原因。選

項B符合題意。

第14題：

Accordingtothearticle,adropinworkingcapitalshowsthat

A.bothcurrentassetsandcurrentliabilitiesfall.

B.currentassetsdeclinewhilecurrentliabilitiesrise.

C.bothcurrentassetsandcurrentliabilitiesremainthesameasthe

previousyear.

D.currentassetsincreasebutcurrentliabilitiesdecrease.

參考答案：B

文中第四段：“Thedifferencebetweencurrentassetsandcurrentliabilities

isworkingcapital,akeyfiguretowatchfromoneannualreportto

another.Ifworkingcapitalshrinks,itcouldmeantrouble.”選項B符

合題意。

第15題:

Whatdoshareholdersexpecttoincrease?

A.totalassets

B.workingcapital

C.totalliabilities

D.owner'sequity

參考答案：D

文中第四段：“Owners'equityisthedifferencebetweentotalassetsand

8

liabilities.Itisthepresumeddollarvalueofwhattheownersor

shareholdersown.Youwantittogrow.”選項D為同義替換。

第16題：

Accordingtothearticle,themainreasontolookatnetsalesfirstis

that_______

A.theytellhowmuchprofitthecompanyhasearned.

B.theyhavenothingtodowithadvertising.

C.theyarenotaffectedbysellingoffaplant.

D.theyarenotsoeasilymanipulatedbythemanagementasearnings

pershare.

參考答案：D

文中第五段:aWatchout.Itcanfoolyou.Galaxy?smanagementcouldboost

earningsbysellingoffaplantorbycuttingthebudgetforresearchand

advertising.Thenumberyoushouldlookatfirstintheincomestatement

isnetsales.Askyourself：aresalesgoingupatafasterratethanthe

lasttimearound?"意為："要小心了，你可能被糊弄了...你最先開始看的

數字應該是凈銷售量。問問自己：銷售量是否比上一年漲幅大？”選項D符合題

局、O

第17題：

Accordingtothewriter,agreatdealofborrowing

A.boostssales.

B.promotesgrowth.

C.generatesprofits.

D.entailsrisk.

參考答案：D

文中第六段：“Acompanydoingwellonborrowedmoneycanearnbigprofits

foritsshareho1ders.Butifsalesfall,watchout.Thewholeenterprise

mayslowlysink.Somecompaniescanhandlehighratios；otherscan't."

意為：“一個公司通過借的錢運作良好能夠為股東贏利。但是一旦銷量下降，就

要小心了。整個企業都可能會有風險。”選項D符合題意。

第18題:

Accordingtothearticle,whatmakesitclearthatacompanyis

we11-managed?

A.thechairman'sletter

B.auditor'sreport

C.comparisonmadebythereader

D.footnotes

9

參考答案：C

文中最后一句："Incompany一watching,comparisonsareall.Theytellyou

ifmanagementisstayingontopofthings."意為：“在公司監督中，比較

十分重要，他們會告訴你，你的管理是否優秀?！边x項C符合題意。

PARTFOURReadthearticlebelowaboutacompany,sresults.

ChoosethebestwordtofilleachgapfromA,B,CorDonthe

oppositepage.

AssetsandProcesses

Worldcompetitivenessalsoanalyzes(0)nationscombineassets

andprocessesinthemanagementofcompetitiveness.Somenationscanbe

rich19_assets一land,population,naturalresources,etc.20_not

necessarilycompetitive,e.g.,Brazil,IndiaandRussia.Ontheother

hand,therearenationssuchasSingapore,JapanandSwitzerlandwhich

are_21_intraditionalassets_22_theyareverycompetitive.They

have_23_whateconomistscall"thetransformationprocess”.

Japan'sperformanceillustratesthissituationwell.Since1950,

thenationhas_24_onlyfourNobelPrizesinexactscienceand

economics,_25_to164awardedtotheUSand44toBritain.Infact,none

ofthefundamentaltechnological_26_whichhavechangedourbusiness

liveshavebeendiscoveredinJapan.Thetransistor,therobot,thevideo

recorder,thecomputer,thefax,thecompactdisk,thecolorTV-allhave

beeninventedbycompaniesintheUSandEurope.TheJapanese,however,

havebeenextremelysuccessfulin_27_theseproducts:they

have_28_intheabilitytotransformanidea_29_aproductorservice

morecheaply,morequicklyandmoreeffectivelythantheircompetitors.

Inotherwords,Japan'scompetitivenessisprocessbased.

The1996WorldCompetitivenessYearbookcarefully

distinguishesbetweencompetitivenesswhich_30_fromanation'sassets

andthatwhichisachievedthroughprocess.Thiscrucialdistinctionis

important,_31_thefutureseemstobelongtothosenationsthatmaster

thetransformationprocess(indeed,someeconomistsreferto"thespell

ofnaturalresources"todescribethefateofasset-richnationsthat

becomecomplacent).Companiesusuallyuseasimilarstrategy,_32they

focusonthevalueaddedthatisgeneratedby_33_processesasquality,

speed,orderfulfillment,masscustomization,andcustomersatisfaction,

etc.

Example:

io

AthatBwhichChowDwhat

第19題：

A.in

B.out

C.on

D.about

參考答案：A

be+adj+in是固定短語，表示“在某一方面怎么樣”。此題中berichin是“在

某方面很富有的”意思，所以正確答案是A。

第20題：

A.and

B.then

C.but

D.therefore

參考答案：C

根據空的前一句所說，"Somenationscanberichinassets”,后面卻提到

^notnecessarilycompetitive^o所以兩個分句之間是轉折的關系。應該用表

轉折的連詞but,所以正確答案是C。

第21題：

A.rich

B.poor

C.famous

D.good

參考答案：B

前文中已經提到“Somenationscanberichin”,后面的"Ontheotherhand”

提示我們后面一部分是與前面一部分相對應的。所以，正確答案應該是bepoor

ino

第22題：

A.however

B.so

C.and

11

D.but

參考答案：D

根據句意「poorintraditionalassets",可是去『'theyareverycompetitive”。

所以前后是轉折關系。B和C排除。A選項的however后面應加逗號。所以正確

答案是D。

第23題：

A.known

B.learned

C.assured

D.mastered

參考答案：D

四個選項分別是“知道”、“了解”、“確認”和“掌握”。根據原文的意思，

選項D更適合原文意思。即“掌握經濟學家所說的轉換過程”。

第24題：

A.had

B.created

C.received

D.given

參考答案：C

根據原文的意思，選擇的應該是C,"receivedonlyfourNobelPrizes”的

意思是指得到過4次諾貝爾獎。

第25題：

A.response

B.connecting

C.come

D.compared

參考答案：D

comparesomethingtosomething”，是固定短語,“把...和...相比”。

第26題：

A.breakthroughs

B.success

C.failure

12

D.change

參考答案：A

四個選項的意思分別是：“突破”、“成功”、“失敗”和“改變”。根據原

文的意思應該是技術上的突破。所以正確答案是A。

第27題：

A.selling

B.marketing

C.producing

D.changing

參考答案：B

四個選項的意思分別是：“買”、“營銷”、“制造”和“改變”。根據原文以

及后文的描述，應該選擇B,意思是“營銷產品”。

第28題：

A.important

B.good

C.bad

D.excelled

參考答案：D

beexcelledin是固定短語，表示“在某方面很擅長”。而選項B中的good的

搭配應該是begoodato

第29題：

A.in

B.on

C.into

D.from

參考答案：C

atransfersomethingintosomething"，是動詞的固定用法,“把...轉化

為……”。所以正確答案是C。

第30題：

A.stems

B.far

C.prevents

13

D.benefits

參考答案：A

stemfrom,是固定短語，表示“追溯到……，由……造成的”。

第31題：

A.so

B.therefore

C.since

D.otherwise

參考答案：c

根據前后文的意思，我們可以推斷出前后句是因果關系。所以選擇c,since表

示“因為、由于"。

第32題:

A.despite

B.therefore

C.so

D.whereby

參考答案：D

whereby做副詞時后可接句子，表示“憑借”。

第33題：

A.such

B.so

C.that

D.this

參考答案：A

是固定短語such…as…，是固定短語，表示“如……這樣的"，所以正確答案

是Ao

PARTFIVEReadthetextbelowaboutAdCompaign.Inmostof

thelines34-45thereisoneextraword.Itiseither

grammaticallyincorrectordoesnotfitinwiththemeaning

ofthetext.Somelines,however,arecorrect.Ifalineis

14

correct,writeCORRECTonyouAnswerSheet.Ifthereisanextra

wordintheline,writetheextrawordonyourAnswerSheet.