BEC商務英語（高級）閱讀模擬試卷

104

一、概括文意配伍（本題共8題，每題7.0分，共8

分。）

AFlatTaxIncometaxisadirecttaxwhichisleviedontheincomeofprivateindividuals.

Therearevariousincometaxsystemsthatexist,rangingfromaflattaxtoanextensive

progressivetaxsystem.Aflattax,alsocalledaproportionaltax,isasystemthattaxes.

Usuallytheflattaxisproposedtokickinatacertainincomelevel,ortoexemptincome

belowthatlevel,sothatthelowest-incomemembersofsocietydon'tneedtopayincome

tax.Proposedflattaxesusuallyallowlittleornoexemptionofearnedincomebesidesthe

bottom-levelexemption.Advocatesofaflattaxclaimthatitwillendunfair

discrimination.Theyalsoarguethatflattaxesareeasier（andcheaper）toadministerand

complywiththancomplex,graduatedtaxes.Mostpoliticalparliesthatadvocatethe

introductionofaHattaxareontherightofthepoliticalspectrum.BProgressiveTaxA

progressivetax,orgraduatedtax,isataxthatislargerasapercentageofincomefor

thosewithlargerincomes.Itisusuallyappliedinreferencetoincometaxes,where

peoplewithmoreincomepayahigherpercentageofitintaxes.Thetermprogressive

referstothewaytherateprogressesfromlowtohigh.CRegressiveTaxAregressivetax

isataxwhichtakesalargerpercentageofincomefrompeoplewhoseincomeislow.A

taxwhichplacesproportionatelymoreofaburdenonthosewithlowerincomes.

Regressivetaxes,asopposedtoprogressivetaxes,aremoreburdensomeonlower-

incomeindividualsthanonhigher-incomeindividualsandcorporations.DTax

DeductionWithintheUnitedStates'incometaxsystem,ataxdeduction,or"tax

deductibleexpense'*,isanitemwhichissubtractedfromgrossincomeinordertoarrive

atthetaxableincome.Effectively,thetaxpayerpaysnoincometaxontheamountof

moneyhespentontax-dcductiblcexpenses.Forexample,ifanindividualearns$50,000

inayearandgives$5.000totax-deductiblecharities,hewillenduppayingincometax

asthoughhehadearnedonly$45,000thatyear.Inthisway,thefederalandstate

governmentsencouragecertaintypesofspending.ETaxAvoidanceandTaxEvasion

Taxavoidanceisthelegalexploitationofthetaxregimetoone'sownadvantage,to

attempttoreducetheamountoftaxthatispayablebymeansthatarewithinthelaw

whilstmakingafulldisclosureofthematerialinformationtothetaxauthorities.Tax

evasion,ontheotherhand,isacrime.Taxevasionusuallyentailstaxpayersdeliberately

misrepresentingorconcealingthetruestateoftheiraffairstothetaxauthoritiestoreduce

theirtaxliability,andincludes,inparticular,dishonesttaxreporting,suchasunder

declaredincome,profitsorgains;oroverstateddeductions.

1、IntheU.S.ifyoudonate10,000dollarstosomecharityorganization,youcantake

thatsumawayfromyourtotalincomewhenyoupayincometax.

標準答案：D

知識點解析：本題意為：在美國，如果你向慈善協會捐贈10,000美元，在納稅時

則不需要繳納此部分的稅金。根據該選項意思可知，這屬于減稅的內容。比照原

文，D文中所舉例子也正是此意。故答案為D。

2、Thistaxforceslower-incomepeopleandcorporationstoearnmoremoney,because

thelessyouearn,themoretaxesyouhavetopay.

標準答案：C

知識點解析：本題意為：這種稅要求低收入群體或者是公司賺更多的錢，因此在這

種計稅方法下，賺的越少，所需繳納稅金越高。由此可得，這屬于遞減稅金的范

疇。比照原文C文中提到這種稅對低收入來說是個負擔，由此可得答案為C。

3、Thistaxsystemensuresthatthepeoplewiththelowestincomedon'thavetopay

incometax.

標準答案：A

知識點解析：本題意為：該稅確保最低收入人群無需繳納個人所得稅。比照原文。

A文中有；thelowest-incomemembersofsocietydon-tneedtopayincometax?由此可

得答案為A。

4、Themoremoneyyouearn,themoretaxesyoushouldpayintermsofincometax.

標準答案：B

知識點解析：本題意為：賺的越多，所繳納的個人所得稅則越多。比照原文，在B

文中提到：peoplewithmoreincomepayahigherpercentageofitintaxes,故答案為

Bo

5、Youwouldviolatethelawifyoulietothetaxauthoritiesabouttheprofitsthatyour

companyhasearned.

標準答案：E

知識點解析；本題意為；如果你向稅官虛報自己公司的收入或者是利潤，這是違法

的。比照原文，在E文中提到逃稅是犯法的，指的是故意向稅官虛報自己真實的

收入，以少交稅?？傻么鸢笧镋。

6、Mostright-wingpoliticalpartiesadvocatethistaxsystem.

標準答案：A

知識點解析：本題意為：大部分右翼政黨成員擁護這種稅收體制。比照原文，在A

中提至lj：Mostpoliticalpartiesthatadvocatetheintroductionofaflaxtaxareontheright

ofthepoliticalspectrum,故答案為A.

7、Tothelower-incomepeople,thistaxisanobligationhardtobear.

標準答案：C」

知識點解析：本題意為:對于低收入者來說，這類稅是他們難以承受的負擔。根據

理解，可知C文中提到的稅金是收入越低，繳納的越多，故對低收入者是難以承

受的負擔。由此可得答案為C。

8、Manypeoplewouldtrytofindwaysthatobservethelawtopaylesstax,whileatthe

sametimetheywouldgivethetaxauthoritiesafullandtruereportoftheirincomeor

profits.

標準答案：E

知識點解析：本題意為：很多人都盡量想辦法合理避稅，同時，他們需要向校官提

供真實而全部的收入或者是利潤報表。對比原文，這正是E文的內容；避稅和逃

稅。故答案為E。

二、段落完型（本題共6題，每題1?0分，共6分。）

Readthistexttakenfromanarticleaboutlogisticsandcorporateprofitperformance.

Choosethebestsentencetofilleachofthegaps.Foreachgap9-14,markone

lcttcr(A—H)onyourAnswerSheet.Donotuseanylettermorethanonce.Thereisan

exampleatthebeginning,(0).Inanuncertaineconomicenvironment,topmanagement

willbeinterestedinassetmanagementandflowmanagement.(O)H.Theycan

representover50percentofmanufactures'totalasset,andmorethan80percentof

wholesalers'andretailers'totalassets.Whentopmanagementmandatesareductionin

accountsreceivableand/orinventories,itsobjectiveistoimprovecashflowandreduce

thecompany'sinvestmentinassets.(9).Butreductioninthetermsofsale,oreven

enforcementofthestatedtermsofsale,ineffectchangestilepricecomponentofthe

firm'smarketingmix.(10)Thearbitraryreductionofaccountsreceivableand/or

inventoriesintheabsenceoftechnologicalchangeorchangesinthelogisticssystemcan

haveadevastatingimpactoncorporateprofitperformance.。I).First,thechange

altersthemanufacturer'spriceandthereforethecompetitivepositionofitsproducts,

whichmayleadtodecreasedsales.Second,itfurthercomplicatesthecashflowproblems

ofthemanufacturer'scustomers.Forcingfasterpaymentofinvoicescauseschannel

memberstoimprovetheircashflowbyreducingtheirinventoriesofthemanufacturer's

products.(12)Thissituationmayalsoresultinstock-outofthemanufacturers

productsasthewholesaleorretaillevelofthechannel,furtherreducingsalesvolume.

Similarly,amanufacturer'spolicyofarbitrarilyreducinginventoryleveltoincrease

inventorysums,intheabsenceofasystemchange,mayescalatetransportationcosts

and/orproductionsetupcostsasthelogisticssystemscramblestoachievethespecified

customerservicelevelswithlowerinventories(assumingthecompanywasefficientlyand

effectivelydistributingproductspriortothepolicychange).(13).Inthiscase,

customerservicelevelswouldbeeroded,andadecreaseinmarketsharemight

Examplet

result.(14).

AHowever,ifmanagementconcentratesonsystemchangesthatimprovelogistics

efficiencyand/oreffectiveness,itmaybeabletosatisfyallofthefirm'sobjectives.B

Usually,managementassumesthatrevenuesandothercostswillremainthesame.C

Theydosobyplacingsmaller,morefrequentorders,whichmayincreasetotallogistics

costforboththemanufactureranditscustomers.DIneithersetofcircumstances,the

increasedcostoftransportationand/orproductionorthelostsalescontributioncouldfar

exceedthesavingsininventorycarryingcost.EIfamanufacturerchangesitstermsof

sale,forexample,theeffectonwholesalersandretailerswillbetwofold.FInaddition,

simplyreducingthelevelofinventorycansignificantlyincreasethecostoflogisticsif

currentinventorieshavebeensetatalevelthatallowsthefirmtoachieveleasttotalcost

logisticsforadesiredlevelofcustomerservice.GAlternatively,pressuretoreduce

expensesmayprecludetheuseofpremiumtransportationorincreasedproductionsetups

toachievethedesiredcustomerservicelevelswithsmallerinventory.HThetwomost

commonstrategiesusedtoimprovecashflowandreturnonassetsare:(l)reducing

accountsreceivableand(2)reducingtheinvestmentininventory,asinventoriesand

accountsreceivableareamajorportionofcorporateassets.

9、

標準答案：B

知識點解析：暫無解析

10、

標準答案：F

知識點解析：暫無解析

11、

標準答案：E

知識點解析：暫無解析

12、

標準答案：C

知識點解析：暫無解析

13、

標準答案：G

知識點解析：暫無解析

14、

標準答案：D

知識點解析：暫無解析

三、常規閱讀理解(本題共6題，每題7.0分，共6

分。)

BuildYourTeaminNegotiationYouareleadinganegotiatingteamforyourcompany,

facingoffwithamajorclienttoworkoutapriceincrease.Youthinkyou'reonsolid

footingyou'vedoneyourhomework,andyouknowthetermsyou'relookingfor.But

aftersomeopeningniceties,oneofyourteammembersblurtsout:"Justtelluswhatdo

weneedtodotogetmoreofyourbusiness?1'Andatthatmoment,youknowyou'velost

theupperhand.Gaffeslikethisaremorecommonthanmostbusinesspeoplewouldcare

toadmit.Teammembers,oftenunwittingly,routinelyundermineoneanotherandthus

theirteam'sacross-the-tablestrategies.Westudied45negotiatingteamsfromawide

arrayororganisations,includingonesinthefinance,healthcare,publishing,

manufacturing,telecom,andnonprofitsectors.Andtheytoldustheirbiggestchallenges

camefromtheirownsideofthetable.Drawingonthelessonslearnedfromthe

experiencesoftheseteams,weofferadviceonhowtomanagethetwomajorobstaclesto

anegotiatingteam'ssuccess:aligningtheconflictinginterestsheldbymembersofyour

ownteamandimplementingadisciplinedstrategyatthebargainingtable.AlignYour

OwnTeam'sInterestsIt'snotsurprisingthatnegotiatingteamswrestlewithinternal

conflicts.Afterall,companiessendteamstothenegotiatingtableonlywhenissuesare

politicalorcomplexandrequireinputfromvarioustechnicalexperts,functionalgroups,

orgeographicregions.Eventhoughteammembersarealltechnicallyonthesameside,

theyoftenhavedifferentprioritiesandimaginedifferentidealoutcomes:Business

developmentjustwantstoclosethedeal.Financeismostconcernedaboutcosts.The

legaldepartmentfocusesonpatentsandintellectualproperty.Teamsthatignoreorfailto

resolvetheirdifferencesovernegotiationtargets,tradeoffs,concessions,andtacticswill

notcometothetablewithacoherentnegotiationstrategy.Theyriskendingupwithan

agreementthat'sgoodfbronepartofthecompanybutbadforanother.Onthebasisof

ourresearch,werecommendfourtechniquesformanagingconflictsofinterestwithinthe

team,internaltradeoffstheymustmakebeforetheycancoalescearoundthe

highestmarginproposal.WorkwithconstituentsUnderlyingmanyconflictsofinterestis

thesimplefactthatmembersrepresentdifferentconstituencieswithintheorganisation.

Peopledon'twanttolettheirdepartmentsdown,sotheydiginonanissueimportantto

theirconstituentsthatmightnotbeinthebestinterestofthewholecompany.If

constituentsarepresentedwithallthefacts,however,theymightbewillingtoconcede

moregroundbecausethey'llalsoseethebiggerpicture.Tohelpgeteveryoneonboard

withasinglenegotiationstrategy,someleadersdeliberatelyassembleteamsthatcontain

onlyindividualsgoodatformingrelationshipsacrossconstituencies.Managerswhodon't

havetheluxuryotchoosingtheirteammembers,though,mighthavetogoanextramile

toengagethoseconstituenciesthemselves.Onewayistoinviteimportantopinionleaders

ordecisionmakerstoattendteamplanningsessions.Alternatively,teammanagersmight

havetoembarkonmultipleroundsofbargainingwithconstituentdepartments.One

managerdescribedmanytimeshewentbackandforthbetweenthecustomerservice

department,theprogrammemanagers,andtheengineers.He'dsay:"OK,weneedyouto

movealittlebitmoreandgetyournumberdownalittlebitmore.Weareclose-just

comethislittleextrabit."

15、Whatdocstheexampleofthefirstparagraphmainlywanttoexpress?

A、Peopleshouldgetwell-preparedbeforethenegotiation.

B、Itisessentialtoformaunitedstrategytoensureanegotiationteam'ssuccess.

C、Thenegotiationteam'smembersshouldirttalkwithoutpermission.

D、Anegotiatingteamneedsaskilledleaderwhocankeepdisagreementsinsidethe

team.

標準答案：B

知識點解析：文章首段通過一個生動的例子引出了整個文章的主題，即在與別的公

司談判之前，談判的員工之間要形成統一的戰略，以防意外的發生，避免導致功虧

一簧。所以，B項符合題意。

16、Whalarethetwomajorobstaclesfbrthenegotiationteamaccordingtoparagraph

three?

A^aunifiednegotiationstrategyandconflictsofinterestsamongmembers

B、bademotionandineffectivecommunicationamongteammembers

C、mutualdistrustandillpreparation

D、ineffectiveplanningandlacktactics

標準答案：A

知識點解析：文中第二段提到“Drawingonthelessonslearnedfromtheexperiencesof

theseteams,weofferadviceonhowtomanagethetwomajorobstaclesloanegotiating

leam'ssuccess:aligningtheconflictinginterestsheldbymembersofyourownteamand

implementingadisciplinedstrategyatthebargainingtabic.”即：從這些公司的教訓中

我們對影響談判成功的兩個障礙提出建議：統一你的團隊中成員的利益沖突和在談

判桌上實施有紀律的策略?？梢妰纱笳系K就是員工的利益分歧和沒有統一的談判策

略。因此，A項為正確答案。

17、Whyarethereconflictsofinterestsamongnegotiationmembers?

A^Theydon'tagreewitheachother.

B、Theystandfordifferentdepartmentsinthecompany.

C、Theyhavedifferentsalaries.

D^Theydon'tgetonwellwitheachother.

標準答案：B

知識點解析：文中第四段提到“Eventhoughteammembersarealltechnicallyonthe

sameside,theyoftenhavedifferentprioritiesandimaginedifferentidealoutcomes:

Businessdevelopmentjustwantstoclosethedeal.Financeismostconcernedabout

costs.Thelegaldepartmentfbcuscsonpatentsandintellectualproperty.”即：雖然團隊

成員技術上來說立場是一致的，但是他們有不同的側重點并且想達成不同的理想的

結果：事業部只想做成這單生意；財務部門則更關注成本。法律部門則注重專利和

知識產權?？梢娨驗楦鞑块T的側重點不同，導致員工之間的利益有沖突，因此B

項最符合題意，故為正確答案。

18、Whatdoestheauthorsayabouttheinternalconflictsofthenegotiatingteams?

A、It'sunusualfbrthenegotiatingteamstohaveinternalconflicts.

B、Theinternalconflictsofthenegotiatingteamscannotbesolved.

C^Measuresshouldbetakentoresolvethedifferencesamongtheteammembers.

D、Thereisnoneedtotacklethedifferencesamongtheteammembers.

標準答案：C

知識點解析：文中第四段提到“Teamsthatignoreorfailtoresolvetheirdifferences

overnegotiationtargets,trade-offs,concessions,andtacticswillnotcometothetable

withacoherentnegotiationstrategy.Theyriskendingupwithanagreementthat'sgood

fbronepartofthecompanybutbadfbranother..：那些沒有解決目標分歧，利益

權衡，讓步和技巧的團隊，在談判的時候就沒有一個完整的談判策略，其結果就是

談判結果可能對公司的一部分部門有利，但對另一部分則不利。因此，C項最符合

題意，為正確答案。

19>Whichofthefollowingwouldbethebesttitleforthearticle?

A、Howtomanageyournegotiatingteam

B、Negotiatingtechniques

C、Conflictsofinterestsamongnegotiationmembers

D、Thewaytosettledisputesamongemployees

標準答案：A'

知識點解析：文章首段先舉例說明，談判之前協調好談判成員之間的利益的重要

性，緊接著列出了影響談判成功的兩大障礙，即：談判成員之間的利益沖突和沒有

一個統一的談判策略。整篇文章以一個團隊領導的口吻講的。綜上所述，A項為正

確答案。

20>Whatwillbediscussedinthefollowingparagraph?

A^Thethirdtechniqueformanagingconflictsofinterestwithinthenegotiatingteain

B、Howtoimplementadisplincdstrategyatthebargainingtabic

C、Howtoavoidgaffesatthebargainingtable

D、Howtobeagoodnegotiatingleader

標準答案：A

知識點解析：文章第五段中提到“Onthebasisofourresearch,werecommendfour

techniquesformanagingconflictsofinterestwithintheteam.”即：基于我們的研究，

我們推薦四個處理團隊內成員利益沖突的技巧。并且在接下來的幾段分別陳述了兩

個技巧，故接下來的部分應該是講第三個技巧，A項符合題意，為正確選項。

四、完形填空(單選)(本題共70題，每題7.0分，共

70分。)

Readthearticlebelowaboutlevelsofmanagement.Choosethecorrectwordtofilleach

g叩fromA,B,CorD.Foreachquestion(21-30),markoneletter(A,B,CorD)onyour

AnswerSheet.Thereisanexampleatthebeginning,(0).Thethreebasiclevelsof

managementaretop,middle,andfirst-line(0)............Thefairlysmallnumberof

executiveswhoguidethefortunesofmostcompaniesare(21)...........managers.

CommontitlesfortopmanagersincludePresident,VicePresident,Treasurer,Chief

(22)...........Officer(CEO),andChiefFinancialOfficer(CFO).Topmanagersare

responsibletotheboardofdirectorsandstockholdersofthefirmfbritsoverall

(23)...........andeffectiveness.Theysetgeneralpolicies,formulatestrategies,overseeall

significantdecisions,andrepresentthecompanyinits(24)...........otherbusinessesand

government.Althoughtheyarebelowtheranksofthetopexecutives,middlemanagers

(25)...........positionsofconsiderableautonomyandimportance.TitlessuchasPlant

Manager,OperationsManager,andDivisionManageraretypicalofmiddle-management

slots.(26)...........,middlemanagersareresponsiblefbrimplementingthestrategies,

policies,anddecisionsmadebytopmanagers.Forexample,iftopmanagementdecides

tobring(27)...........anewproductin12monthsortocutcostsby5percent,middle

managementwillhavetodecidetoincreasethepaceofnewproductdevelopmentorto

reducetheplantsworkforce.Withcompaniesincreasinglyseekingwaystocut

(28)...........,however,thejobofmiddlemanagerhaslatelybecomeanunsteadyonein

manylargecompanies.Atthebottomofthemanagementhierarchyarefirst-line

managers,whosupervisetheworkofemployees.First-linemanagershold

(29)...........suchasSupervisor,OfficeManager,andForeman.First-linemanagerstend

tospendmostoftheirtimeworkingwithandsupervisingtheemployeeswho

(30)...........tothem.Somehaveenteredthefirmwithoutacollegedegreeorhavebeen

promotedfromwithinthecompany.

Example：

AmanagementBtradeCperformanceDapplication

ABCD

21、

A^top

B、down

C>utmost

D^supervisor

標準答案：A

知識點解析：原文提示管理層分為三級：lop,middle和first—line。此處首先講第

一種，由此可得答案為A。

22、

A、Financial

Executive

C、Management

D、President

標準答案：B

知識點解析：根據后文CEO的提示，可知此空填入executive,因此，答案為B。

23、

A、performance

B、rehearsal

C^show

D^distribution

標準答案：A

知識點解析：根據意思選擇：選項A意思是表現，選項B意思是彩排，選項C意

思是演出，選項D意思是分配。此句意思是；高層管理者憑借自己全局表現和效

率對董事會成員以及股東負責。因此，可得答案為A。

24、

A^operating

functioning

C、dealingwith

D、carryingout

標準答案：C

知識點解析：根據句意選擇，這里表達的意思是；和其他公司打交道，故答案為

Co

25、

A、replace

construct

C、consist

D、occupy

標準答案：D

知識點解析：根據句意理解，這里表達的意思是中層管理者占據著有一定自主權且

重要的部門。因此，答案為D。其余三個選項，選項A意思是替換，文中并無此

意；選項B意思是構建，文中也沒有提到這層意思；選項C意思是組成，是不及

物動訶，需要帶介訶，語法結構不對。

26、

A^Furthermore

Ingeneral

C、Inaddition

D^Once

標準答案：B

知識點解析：之前一句介紹了中層領導者的頭銜。此處介紹中層領導著的職責。兩

者在意思卜并無遞進關系，因此可以排除選項A和選項D被當成副詞時.意

思是一次，曾經。因此，此處選擇B,總起后文。

27、

A^down

B、on

C、out

D^up

標準答案：C

知識點解析：四個選項都能與bring搭配，但是意思各不相同。bringdown：打

倒，擊落,打死，降低；bringon：引起，導致,使發展,提出；bringout；使顯

示，出版，生產，說出；bringup：撫養。由此可得答案為C。

28、

A、office

B>application

CNsales

D、costs

標準答案：D

知識點解析：根據文意理解，表達降低成本的意思，故答案為D。

29、

A、titles

B、names

C、plants

D、workshops

標準答案：A

知識點解析：從上文提示可知這里需要使用表示“頭銜”的詞語，故答案為A。

30、

A^report

BNwork

C、produce

D、address

標準答案：A

知識點解析：此處為定語從句，修飾employees。根據語法分析，選項B之后應是

用for；選項C和D都是及物動詞，后面不用介詞。由此可得選項A為正確答案。

五、完形填空(填空)(本題共10題，每