填空题 TASK TWO—DISADVANTAGE· For questions 18—22, match the extracts with the disadvantages, listed A—H.· For each extract, choose the disadvantage stated.· Write one letter (A—H) next to the number of the extract. A Unlimited liability B Short length of life C Limited source of funds D Difficulties in withdrawing E Unfair profit-sharing for new partners F Limited management G Limited employee skills H Owner conflict

填空题Accounting Accounting is the process of systematically collecting, analyzing, and reporting financial information. Bookkeeping is essentially record-keeping which is part of the overall accounting process. A private accountant is hired by a specific organization to operate its accounting system and to interpret accounting information. A public accountant performs these functions for various individuals, or firms, on a professional-fee basis. (9) . The accounting process is based on the accounting equation, assets = liabilities+ owners' equity. (10) .There are five steps in the accounting process: 1) Source documents are analyzed to determine which accounts they affect. 2) Each transaction is recorded in a journal. 3) Each journal entry is posted in the appropriate general ledger accounts. 4) At the end of each accounting period, a trial balance is prepared to make sure that the accounting equation is in balance at the end of the period. 5) Financial Statements are prepared from the trial balance. (11) . A new accounting cycle is then begun for the next accounting period. The balance sheet, or statement of financial position, is a summary of a firm's assets, liabilities, and owners' equity accounts at a particular time. (12) . On the balance sheet, assets are categorized as current (convertible to cash in a year or less), fixed (to be used or held for more than one year), or intangible (valuable solely because of the rights or advantages they confer). (13) . For a sole proprietorship or partnership, owner's equity is reported by the owner's name in the last section of the balance sheet. For a corporation, the value of common stock, preferred stock, and retained earnings is reported in the owners' equity section. An income statement is a summary of a firm's financial operations during a specified accounting period. (14) . Operating expenses are then deducted to compute net income from operations. Finally, non-operating expenses and income taxes are deducted to obtain the firm's net income after taxes. The information contained in these two financial statements becomes more meaningful when it is compared with corresponding information for previous years, for competitors, and for the industry in which the firm operates. A On the income statement, the company's gloss profit on sales is computed by subtracting the cost of goods sold from net sales. B These ratios provide a picture of the firm's profitability, its short-term financial position, its activity in the area of accounts receivable and inventory, and its long-term debt financing. C Similarly, current liabilities are those that are to be repaid in one year or less, and long-term liabilities are debts that will not be repaid for at least one year. D Double-entry bookkeeping ensures that the balance shown by the equation is maintained. E This statement must demonstrate that the equation is in balance. F Accounting information is used primarily by management, but it is also demanded by creditors, suppliers, stockholders, and government agencies. G Once statements are prepared, the books are closed. H Bookkeeping is essentially record-keeping which is part of the overall accounting process.

填空题 ·You will hear five different business people talking about business secrets related to good customer service． ·For each extract there are two tasks．For Task One，choose which business success secret described from the list A-H．For Task Two，choose the experience from the list A-H． ·After you have listened once，replay the record． Task One-Business Success secrets ·For questions 13-17，match the extracts with business success secrets，listed A-H． ·For each extract，choose which business success secret stated. ·write one letter(A-H)next to the number of the extract． A．Honesty to your customers B．Training staff to be concerned about customer as we are C．Business to customer loyalty D．The customer is always right E．Providing true customer service F．Setting up a sales incentive program G．Tiering your customers H．Distributing free samples to customers

填空题Transacting Business via Electronic Data The term e-commerce embraces all the ways of transacting business via electronic data. (9) and it is the internet that has put e-commerce near the top of the corporate agenda in the first years of the 21st century. (10) but it embodies a revolutionary idea: that electronic commerce is qualitatively different from ordinary time-worn commerce, that ( in the jargon) there is a paradigm shift in the way that business is conducted in the world of e-commerce. Doing business via the internet is not only much quicker and much cheaper than other methods, (11) There is the much-vaunted death of distance: a customer 10,000 miles away becomes as accessible as one around the corner. And e-commerce has created the phenomenon of the long tail. (12) In its April 1999 report "Making Open Finance Pay", Forrester Research, an American research company, gave examples of the way in which the internet had altered the pricing structure of a number of industries, particularly those with high information content. Before the advent of the internet it cost $100 to make an equity market order. Afterwards it cost just $15, an 85 % fall in price, far more than could ever have been gleaned from traditional economies of scale. This is a revolution for organizations whose structures and strategies have built-in assumptions about relationships between price and volume. (13) Online sales in the United States are reckoned to have grown by some 18% in 2007. The country's five largest online retailers (often called e-tailers) were Amazon, Staples, Office Depot, Dell and Hewlett-Packard. Dell became a market leader in computers through early use of the internet to sell goods and services direct to consumers, and to buy components from suppliers. Financial service offerings over the internet have also sprouted like mushrooms, (14) At Charles Schwab, an American retail brokerage firm, it took just three years for online dealing to account for more than half of all its securities trading. A. Furthermore, economies of scale are undermined B. although security issues have imposed some restraint on the industry C. E-commerce is merely an elision of electronic commerce D. E-commerce also allows unknown firms to establish new businesses cheaply and rapidly E. Electronic commerce has grown rapidly F. But it is most closely identified with commerce transacted over the internet G. though the security challenges is being faced as a result of engaging in electronic commerce H. it is also thought to overturn old rules about time, space and price

填空题There are no formal agreement about swindling in the world.

填空题Many people worry about some electronic creations made by human can surpass human creators.

填空题I (look) ______ into the problem, and appears that the catalogue (be) ______ out of date.

填空题amalgamation

填空题Do Part Two of the Reading Test. Give yourself 10-12 minutes to complete the task. PART TWO ·Read this text about work-life balance. ·Choose the best sentence A-H to fill each of the gaps 1-6. ·Do not use any letter more than once. Business life: Uncomfortable truths about the work-life balance Balancing work and life is an unattainable goal. At least, it is for anyone who wants to get ahead. 'Simply cutting back on work inevitably fails, because in real life, success in work is predicated on achievement,' Mr Hammonds writes. 'In a competitive business environment leadership requires commitment, passion and a lot of time.' It is not just that people who want to leave the office at a reasonable time are competing against those who work until the early hours. They are also, increasingly, competing against people on the other side of the world who are ready to work any hours. Pavan Vishwakarma is a freelance software developer who lives in Bhopal and who advertises himself as being available at any time. Do you want balance? Vishwakarma doesn't. {{U}} {{U}} 1 {{/U}} {{/U}}If you're competing against Pavan Vishwakarma—and ultimately, we all are—you can't have both a big paycheck and reasonable hours. {{U}} {{U}} 2 {{/U}} {{/U}} It is not that work-life balance is not worth having. {{U}} {{U}} 3 {{/U}} {{/U}}It is just that it has its price, which is that you are not going to rise as high in the organisation or be as rich as those who have no interest in work-life balance. You can work more intelligently, and delegate as much as you like, but if you are the sort of person who, faced with a choice between a school play and a crucial meeting, opts for the play, you will fall behind those who would not dream of missing the meeting. Show me a high-riding chief executive, or a successful politician. {{U}} {{U}} 4 {{/U}} {{/U}} There is no point, as Mr Hammonds rightly argues, in pretending we can have it all. We can't. The usually unspoken truth about work-life balance is that if you want a life, you have to surrender some of the rewards of work. Those who opt for children, spouse and friends will be richer in all the ways that really count. {{U}} {{U}} 5 {{/U}} {{/U}} Of course, for most people, all this is academic. They cannot afford to earn less. {{U}} {{U}} 6 {{/U}} {{/U}}For them, life is an endless struggle to find jobs, put food on the table, arrange childcare—and hope that grandparents can step in when children wake up covered in chicken pox. Those who can afford to trade promotion and salary for family time are a lucky minority. A. They can barely get by as it is. B. I will show you someone who barely sees his or her children. C. A few superhuman people may be able to achieve this. D. He wants to work, and he'll work cheap—a lot cheaper than you will. E. However, unless they win the lottery, they will have less money in the bank. F. The laws of economics won't allow it. G. They are also, increasingly, competing against people on the other side of the world who are ready to work any hours. H. It certainly is.

填空题· You will hear five different people talking about workshops they have recently attended.· For each extract there are two tasks. For Task One, choose the aim of the workshop from the list A-H. For Task Two, choose the outcome of the workshop from the list A-H.· After you have listened once, replay the recording. {{B}}Task One - Aim{{/B}}· For questions 13-17, match the extracts with the aims, listed A-H.· For each extract, choose the aim of the workshop.· Write one letter (A-H) next to the number of the extract.A to develop marketing strategiesB to improve co-operation between two departmentsC to decide on a programme for reorganising the companyD to discuss a takeover bid by another companyE to develop managers' interpersonal skillsF to suggest ways of increasing profitabilityG to modify decision-making proceduresH to improve teamwork within one department

填空题ReadthelettertotheeditoroftheFinancialTimesandanswerthesequestions:HALTALLTHISMINDLESSWASTEOFENERGYSir,HWoolf(Letters,March15)lamentsthewasteofenergycausedbyunnecessarylightingandairconditioninginhotelrooms.Heisobviouslyrightbutwhysingleoutthehotelindustry?LikehimIliveinaworldwherehighstreetshopskeeptheirdoorswideopen,withtheheatingorairconditioningon,throughouttheyear.Aworldwhereofficebuildings,shops,shoppingcentres,sportscentres,airports,andyes,hotels,keepthelightsonthroughouttheday,andofcourseatnight,whetheranyoneneedsthemonornot.Aworldwhereofficecomputersstayonallthetimeandsupermarketspresentchilledandevenfrozenfoodincompletelyopencoolingunits.Aworldwhereflashyflatscreensdisplayuselessinformationtoindifferentpassers-by.Aworldwherelightpollutionispracticallyimpossibletofightbylegalmeans.Thelistgoeson.Thismindlesswasteillustratestwosimplefacts.First,formuchpublicuseenergyischeapandwouldstillbecheapattwicetheprice.Second,thriftandconsiderationforthepublicgoodcarrylittleweight.Sowhatcanonedo?Stopspendingmoneywithorganisationsthatacceptorevenencouragewaste,andintheabsenceofchoice,voicedisapprovalfirmlyandopenly.Ifenoughpeopledothis,thetippingpointwillbereachedveryquicklyandmostofuswillbebetteroffforit.P.Dubois-Pèlerin

填空题Loans can be extended only by ______ with the branch manager. (arrange)

填空题{{B}}PART ONE{{/B}} ·You will hear a presentation about an introduction of a racket goods sporting company. ·As you listen, for questions 1—12, complete the notes, using up to three words or a number. ·You will hear the recording twice. INTRODUCTION OF PRINCE NOTES {{B}} Range of Products{{/B}} 1. Prince is a major______company. {{B}} Location of the Company{{/B}} 2. The company has an office in______ {{B}} Organization of the Company: 3 columns{{/B}} 3. one column, Rollerblade, is the______ 4. another column, Nordica, which is the______ 5. the third column is______ {{B}} Three Major Dimensional Changes{{/B}} 6. the first change was______ 7. the second change was______ 8. the third change was______ {{B}} Major Benefits of the Third Change{{/B}} 9. more______ 10. more______ {{B}} more spin{{/B}} 11. more______ 12. more______

填空题TASK ONE--THE LISTENER OF THE TALK·For questions 13-17, match the extracts with the people, listed A-H.·For each extract, decide who the listener is.·Write one letter (A-H) next to the number of the extract.A a computer teacherB a globe travellerC a visitorD a job applicantE a group of touristsF a personnel officerG a clientH a band leader

填空题{{B}}PART ONE{{/B}} ·Look at the statements below and the five extracts. ·Which extract (A, B, C, D or E) does each statement (1-8) refer to? ·For each statement (1-8), mark one letter (A, B, C, D or E) on your Answer Sheet. ·You will need to use some of these letters more than once. A To maintain a statistical measure of the quantity of goods shipped abroad and to provide a means of determining whether regulations are being met, most countries require ship ments abroad to be accompanied by an export declaration. Usually such a declaration, presented at the port of exit, includes the names and addresses of the principals involved, the destination of the goods, a full description of the goods, and their declared value. When manufacturers are exporting from the United States, Customs and the Department of Cormmerce require an export declaration for all shipments. If specific licenses are required to ship a particular commodity, the export license must be presented with the export declaration for proper certification. It thus serves as the principal means of control for regulatory agencies of the U.S. government. B In exporting, the bill that the exporter or consignor sends to the importer or consignee is called a commercial invoice. This invoice lists full particulars of the shipment. The marks, the number of packages, an accurate packing list, and a full description of the merchandise should appear on the commercial invoice. It should state the name of the ship (if ocean transportation is used), the name and address of the consignee, the contract number, the code word for the contract if one is used, the price per unit of the merchandise, and the total price of the shipment. The commercial invoice should also show the nature of the price quotation, whether the merchandise is sold FOB factory, FAS vessel, or ClF port of destination. C Another essential shipping document for shipments to some countries is the consular invoice. This is a document obtained by the exporter in his or her country from the governmental representative of the importer's country. It was originally designed to help ensure that fair market values would be listed on the invoices prepared by the exporter. Thus the exporter must prepare and haw certified before the foreign consul or representative a document containing all essential details of the sale. After certification the document is forwarded to the buyer for presentation to customs with the customs declaration, ostensibly for use in determining the amount of tariff to be levied. In recent years, a number of countries including the United States and the Philippines, have eliminated the requirement for the consular invoice. But where they are still required, they must be provided. D The packing list is sometimes displayed on the commercial invoice, or it may be a separate document, depending on the number of packages and the complexity of the list. It should contain, item by item, the contents of cases or containers in a shipment. The items shouldbe listed separately with their weight and description set forth so as to make a complete check of the contents of each package possible upon arrival at the port of destination or the customs office. This information is also useful for the consignee. Any variation in description from the commercial invoice or consular invoice usually subjects the consignee to large fines, which are then passed on to the exporter. E These contain a wide variety of special inspection certificates issued by various authorities and may be required by the importer to meet his or her own or government requirements. These documents certify as to purity and absence of disease, and are issued to cover food products, plants, seeds, and live animals. Frequently, they must be legalized by the consular representative of the importing country. Food products are those for which sanitary certificates are most often required. Special certificates are also issued for certain types of merchandise, to certify a required composition or the existence of specific ingredients. Some types of steel, for example, are sold on analysis. Certain chemical mixtures must be analyzed and certified with respect to the presence of desired constituents.

填空题Inspection of the goods is rarely done by the buyer outside of the country.