[語言類考試復(fù)習(xí)資料大全]劍橋商務(wù)英語高級分類模擬42

1、書山有路勤為徑，學(xué)海無涯苦作舟。祝愿天下莘莘學(xué)子：學(xué)業(yè)有成，金榜題名！語言類考試復(fù)習(xí)資料大全劍橋商務(wù)英語高級分類模擬42劍橋商務(wù)英語高級分類模擬42Money and financeCompany finaceComplete the brief descriptions of the main three types of financial statement by putting one financial term in each gap. The first letter has been given for you. The balance sheet shows the comp

2、anys assets on one side and its l 1 plus the shareholders e 2 on the other. The two totals are always equal to each other. The income statement or (profit and l 3 account) shows the t 4 (and other income) of the company less all its operating c 5 (or expenses). The result is the g 6 profit. When tax

3、 and interest have been deducted you have the n 7 profit, which is the b 8 line. The cashflow statement shows the money available to the company at a given time to pay its c 9 and to finance new i 10 . 1.答案: liabilities2.答案: equity3.答案: loss4.答案: turnover5.答案: costs6.答案: gross7.答案: net8.答案: bottom9.

4、答案: creditors10.答案: investmentsBelow is an article giving advice to small business owners. Choose one sentence (A-H) to go in each gap (1-6). (One sentence is not needed.) Eight winning tips to make your financial plan profitable Create a financial plan: Estimate how much revenue you expect to bring

5、 in each month, and project what your expenses will be. If you need it, get help from business planning books, software, F. Review the plan monthly: Even if time is taken to prepare a financial plan with profit and loss projections, it often sits in a desk drawer. 11 ; you have to review it regularl

6、y. Lost profits cant be recovered: When comparing your projections to reality and finding earnings too low or expenses too high, the conclusion often is, Ill make it up later. The problem is that you really cant make it up later. 12 . Make adjustments right away: If revenues are lower than expected,

7、 increase efforts in sales and marketing or look for ways to increase your rates. If overhead costs are too high, find ways to cut back. There are other businesses like yours around. 13 Think before you spend: When considering any new business expense, including marketing and sales activities, evalu

8、ate the increased earnings you expect to bring in against its cost before you proceed to make a purchase. Dont be afraid to hire: Retailers and restaurateurs wouldnt consider operating without employees, but many service businesses limit themselves by being understaffed. 14 . You can better use your

9、 talents for generating revenue than for running errands and filing. Pay yourself a salary: If you are incorporated, you may already be doing this. 15 . Each month that your business meets its profitability goal, pay yourself the full amount. When you miss your target, dock your pay and when you exc

10、eed it, pay yourself a bonus. Its about profit, not revenue: It doesnt matter how many thousands of dollars you are bringing in each month if your expenses are almost as high, or higher. 16 . Dont be one of them. A. Almost any business can benefit from hired or contracted help B. Every month profits

11、 are too low is a month that is gone forever C. When you get your annual tax bill, it may be too late D. If not, allocate an amount to owners compensation on a monthly basis E. Its not enough to have a plan F. or ask an accountant G. What is their secret for operating profitably? H. Many high-revenu

12、e businesses have gone under for this very reason 11.答案: E12.答案: B13.答案: G14.答案: A15.答案: D16.答案: H問題:17. Write down six different types of cost a manufacturing company has. Overhead costs Marketing costs 答案:material costs administrative costs distribution costs labour costs research and development

13、costs finance costs fixed costs direct costs rent advertising expenditure maintenance costs capital expenditure Discussing optionsPART ONEWrite a phrase or sentence to: give your opinion As I see it, we should do 1. ask for someones opinion _ 答案: Whats your view / opinion of.? or What do you think?2

14、. make a suggestion _ 答案: I would recommend doing. or We could try doing.3. state a preference _ 答案: For me, the best thing would be to.4. agree with someone _ 答案: I agree with you.5. disagree politely _ 答案: I see what youre saying, but it wouldnt it be better to.6. suggest an alternative course of

15、action. _ 答案: Instead of doing., we should.Complete each recommendation using one of the endings on the right. 7.答案: G I think it would be better to expand slowly.8.答案: B I have some reservations about entering the Chinese market.9.答案: A We shouldnt rush into making a decision.10.答案: I The advantage

16、 of Hungary is that its near.11.答案: H We would be better off concentrating on Europe.12.答案: E I think China represents the best opportunity.13.答案: F I suggest that we wait a year.14.答案: D Personally, I would go for the eastern European market.Complete the conversation between a managing director and

17、 his deputy director by adding the deputy directors responses from the box in the correct order. Maybe, in the short term, but if we were to pass the cost on, we might lose customers. Thats the decision you have to make, but youve heard my opinion now. As I see it, weve got two options. We could abs

18、orb the cost or pass it on to our customers. Id recommend absorbing the cost for now. The price of steel may come down again. 15. MD I wanted to ask your advice about the rise in steel prices. DD What do you want to know exactly? MD Well, what do you suggest that we do about it? DD _ 答案:MD I wanted

19、to ask your advice about the rise in steel prices. DD What do you want to know exactly? MD Well, what do you suggest that we do about it? DD As I see it, weve got two options. We could absorb the cost or pass it on to our customers. 16. MD And which of those two do you recommend? DD _ 答案:MD And whic

20、h of those two do you recommend? DD Id recommend absorbing the cost for now. The price of steel may come down again. 17. MD My only reservation about that is that it will hurt our profit margins. DD _ 答案:MD My only reservation about that is that it will hurt our profit margins. DD Maybe, in the shor

21、t term, but if we were to pass the cost on, we might lose customers. 18. MD I see what youre saying, but wouldnt it be better to lose a few than to be unprofitable? DD _ 答案:MD I see what youre saying, but wouldnt it be better to lose a few than to be unprofitable? DD Thats the decision you have to m

22、ake, but youve heard my opinion now. Listening Test: Part TwoPART ONE問題:1. Read the transcript of the Listening Test, Part Two. Complete Task One as you read each extract the first time; then read the extracts a second time and complete Task Two. Transcript 1. Unfortunately for us, most of our busin

23、ess comes from two big clients. Even though we are only a small group of teachers and trainers, we still have to respect these companies payment terms. In the case of one of them its 45 days and the other is 60 days, which gives us real problems with cashflow. 2. As a high street shop, cashflow is n

24、ot a particular problem. Its the rent and local business rates that are so crippling. But because we sell ladies fashion, location is very important. We could find something much cheaper out of the city centre, but our income would certainly suffer. 3. We borrowed quite a lot of money to set up the

25、business four years ago and Ive no regrets. We couldnt have fitted out the garage with the right equipment otherwisehydraulic ramps, a body-paint shop and so on. Its just that the interest is so high and it means we spend a lot of our time working to service the debt rather than developing the busin

26、ess. 4. Its a great business with very low costs on the whole. We dont have a shop frontwe just send out catalogues and people phone in their orders. It can be expensive when we get returns, but the main difficulty is the marketing, because its so expensive these days. Unless we are present every week in some newspaper or magazine, or on a billboard somewhere, custome