•Read the text below about an accountant.

第1题

Read the text below about an accountant.

Choose the best word to fill each gap, from A, B, C or D.

For each question 19—33 mark one letter (A, B, C or D) on your Answer Sheet.

There is an example at the beginning.

Charlie Has a Chance to Get Ahead

Charlie is employed as an accountant in a small assembly plant in the Midwest. In his seven years at Astro-Technology, he has become…19…with most of the 200 employees and enjoys the...20…of his office and the company attitude toward him. However, in the past three years, he has not received a promotion, and there is little chance for one in the near future. The raises he has…21...have not kept up with inflation. He has discussed the situation frequently with his wife, Rita, who is working as a personnel officer at a research firm in town.

Although Rita has never told Charlie, she feels that her job has more status than his. …22…Charlie earns slightly more than income, she has more flexible hours, more holidays with pay, better company fringe benefits, and apparently more status when the two companies' organizational charters are…23... Rita enjoys her present position and the salary she receives.

The two daughters are doing well in grammar school and are active in girl scouts and the 4H Club.

A month ago Charlie…24…a new position for an accountant in their home office in Dallas. He knows that his company has a…25…of promoting from within, and his supervisor feels that he would have a good chance of getting the position. It would mean an immediate 15 percent…26…in pay; more prestige, because he would have a private office; and more …27…for promotions. He applied for the position, but was afraid to tell his wife. When the interview was…28…he informed Rita that he had to go to Dallas for a seminar.

Charlie was…29…with Dallas and the possible neighbourhoods his family could select to make their home. The home office was impressive! Dark walnut and chrome were everywhere, and the personnel in the office were very friendly. After a tour of the facility he had an interview with five managers.

A week later he was…30…that he was one of the three finalists. He was excited and eager to accept the position if it was offered him. That night, when he told Rita, she was…31… The move would mean they would have to leave their lovely home that they had been remodeling over the last seven years. The girls would have to find new friends.

Finally and most…32…could Rita find a job as good as the one she has? It seemed unfair to force her to move and give up a good job, just so Charlie could satisfy his own…33… It turned into a real argument. Charlie wanted to move and Rita did not. Charlie was saying that he is a striver and Rita was saying she is happy with their status in life.

(19)

A．known

B．acquainted

C．acquaint

D．knowed

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第2题

•Read the text below about an accountant.

•Choose the best word to fill each gap, from A, B, C or D.

•For each question 19 33 mark one letter (A, B, C or D) on your Answer Sheet.

•There is an example at the beginning,

Charlie Has a Chance to Get Ahead

Charlie is employed known an accountant in a small assembly plant in the Midwest. In his seven years at Astro-Technology, he has become (19) with most of the 200 employees and enjoys the (20) of his office and the company attitude toward him. However, in the past three years, he has not received a promotion, and there is little chance for one in the near future. The raises he has (21) have not kept up with inflation. He has discussed the situation frequently with his wife, Rita, who is. working as a personnel officer at a research firm in town.

Although Rita has never told Charlie, she feels that her job has more status than his (22) Charlie earns slightly more than income, she has more flexible hours, more holidays with pay, better company fringe benefits, and apparently more status when the two companies' organizational charters are (23) Rita enjoys her present position and the salary she receives.

The two daughters are doing well in grammar school and are active in girl scouts and the 4H Club.

A month ago Charlie (24) a new position for an accountant in their home office in Dallas. He knows that his company has a (25) of promoting from within, and his supervisor feels that he would have a good chance of getting the position. It would mean an immediate 15 percent (26) in pay; more prestige, because he would have a private officer and more (27) for promotions. He applied for the position, but was afraid to tell his wife. When the interview was (28) he informed Rita that he had to go to Dallas for a seminar.

Charlie was (29) with Dallas and the possible neighbourhoods his family could select to make their home. The home office was impressive! Dark walnut and chrome were everywhere, and the personnel in the office were very friendly. After a tour of the facility he had an interview with five managers.

A week later he was (30) that he was one of the three finalists. He was excited and eager to accept the position if it was offered him. That night, when he told Rita, she Was (31) The move would mean they would have to leave their lovely home that they had been remodeling over the last seven years. The girls would have to find new friends.

Finally and most (32) could Rita find a job as good as the one she has? It seemed unfair to force her to move and give up a good job, just so Charlie could satisfy his own (33) It turned into a real argument. Charlie wanted to move and Rita did not. Charlie was saying that he is a striver and Rita was saying she is happy with their status in life.

(19)

A．known

B．acquainted

C．acquaint

D．knowed

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第3题

?Read the text below about opinions on local group business.

?In most of the lines 34--45 there is one extra word. It is either grammatically incorrect or does not fit in with the meaning of the text. Some 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.

Shop-local Group Offers Economic Impact Figures

Can If consumers in Hillsborough County can limited their spending on one Saturday

Correct to independent, locally owned businesses instead of chain stores, more than

34 ＄17 million would even remain in the local economy instead of being shipped to

35 outside corporations as overnight deposits. So it say representatives of the

36 Tampa Independent Business Alliance, who base their calculation on studies that

37 made by the American Independent Business Alliance. The national study found

38 that since locally owned businesses began to use goods and services of other

39 businesses in the community, a consumer's spending circulates 3 up to 31/2

40 times longer locally than if it is spent on at a chain. On Saturday, the local group

41 will be working with the national organization and more than all 25 other

42 communities across the country to broadcast the benefits coming of the

43 shop-local movement. The educational event, "American Unchained", will be

44 promoted at independent businesses such as Inkwood Books in Tampa. "We

45 want people to think about where their dollars actually end up to, " said Carla

Jimenez, co-owner of Inkwood and president of Tampa Independent Business Alliance.

(34)

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第4题

?Read the text below about death by overwork in Japan.

?In most of the lines 34-45 there is one extra word. It is either grammatically incorrect or does not fit in with the sense of the text. Some lines, however, are correct.

?If a line is correct, write CORRECT.

?If there is an extra word in the line, write the extra word in CAPITAL LETTERS.

34. death in the 1980s in Japan, where long working hours are the norm there.

35. Official figures say it that the Japanese work about 1780 hours a year,

36. slightly less than Americans (1800 hours a year),though more than Germans

37. (1440). But the statistics are misleading because of they do not count 'free overtime'

38. (work that an employee is obliged to perform. but not paid for). It is being estimated

39. that one in three men who aged 30 to 40 works over 60 hours a week. Factory

40. workers arrive early and stay late, without an extra pay. Training at weekends may be

41. uncompensated. During the past 20 years of economic inactivity, many companies

42. have been replaced full-time workers with part-time ones. Regular staff who remain

43. are benefit from lifetime employment but feel obliged to work extra hours lest

44. their positions will be made temporary. Cultural factors reinforce these trends.

45. Hard work is respected as the cornerstone of Japan's post-war economic miracle.

The value of self-sacrifice puts the benefit of the group above that of the individual.

(34)

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第5题

?Read the text below about succeeding at interviews.

?Choose the best sentence from below the passage to fill each of the gaps.

?For each gap (8-12), mark one letter (A-G) on your Answer Sheet.

?Do not use any letter more than once.

Tips for Succeeding at Interviews

The aim of a job interview is to establish whether you are likely to do well in a particular job in a specific organisation. This is not only a matter of having the necessary technical knowledge and skills. You must also have the motivation, the ability to adapt to new ways of working and to a new work environment, and the personality to do the job and fit into a new team. But there are other personal skills that affect your success in a job. These include getting on with people, oral and written communication. teamworking, problem solving and good time management.

Most people think that interviewers know what they are looking for and will recognize it when they see it. (8) This applies to recruiters as much as anyone else. In fact, a former head of selection at one big firm used to say that "some interviewers are so poor they would do better to rely on chance."

In companies which recognise this, various methods are used to try to find the right person. (9) Research has shown that this approach is more reliable than the ordinary job interview. though not as effective as using personality tests or assessment centres.

In a structured interview the interviewer groups the qualities listed in the job specification under various headings. There arc two well-established structures for this: the National Institute of industrial Psychology's Seven-Point Plan and the Five-Fold Grading System. Both these systems cover factors such as physical appearance, qualifications, general intelligence, motivation and previous experience. (10)

However, they should not give equal weight to each one. Some factors are more important in one job than another. For example, physical appearance and manner will be more important in a sales position than for a researcher who works behind the scenes. It is also a fact that the impact the candidate makes in the first three or four minutes of an interview is of major importance. (11) A decision not to hire is often made during those first few minutes.

It is not always possible to tell whether structured interview techniques are being used. If interviewers ask questions systematically, using some kind of checklist, and occasionally make a brief note, they probably are. On the other hand, if the interviewer goes through your application to confirm what you have already said, or asks irrelevant questions, or jumps from one topic to another, the interview is unlikely to be structured. Before you attend any interview, look again at the job description and the personal specification. (12) If you already have a mental list of the key points that you need to mention, you are unlikely to waste time giving irrelevant information or to omit important points in your favor.

A. Study them closely and assess what your interviewer will be looking for.

B. However, people are actually not very good at assessing one another.

C. A number of skills are common to most of these interviewing situations.

D. Although a favorable impression may be reversed later in the interview, a negative impression is rarely changed.

E. The most common is the structured interview.

F. For each of these areas the interviewers score candidates against how well they fit the job specification.

G. But there are other personal skills that affect your success in a job.

(8)

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第6题

&8226;Read the text below about opinions on ethics and mission statements.

&8226;In most of the lines 34--45 there is one extra word. It is either grammatically incorrect or does not fit in with the meaning of the text. Some lines, however, are correct.

&8226;If a line is correct, write CORRECT on your Answer Sheet.

&8226;If there is an extra word in the line, write the extra word in CAPITAL LETTERS on your Answer Sheet.

Ethics and Mission Statements

Correct As business emerged from the profit-oriented 1980s, values and social

on responsibilities were being emphasized on in corporate mission statements.

34 Because Greed was out, and ethics were in. Businesses and their employees

35 became actively engaged in less activities that contributed to their communities.

36 To spell out their goals, companies were increasingly developed codes of ethics.

37 Mission statements that were written because they required consensus and

38 commitment. Not everyone who, however, agreed with the trend toward the

39 strong social stances of some public corporations. Respected economist Milton

40 Friedman contended, "Many Few trends could so thoroughly undermine the very

41 foundation of our free society as the acceptance by corporate officials of a social

42 responsibility other than to make as much more money for their stockholders as

43 possible." The CEO of Levi Strauss & Co. expressed another one viewpoint about

44 mission statements, saying that "our compliance-based program sent to a

45 disturbing message to our people--WE DON'T RESPECT YOUR

INTELLIGENCE OR TRUST YOU!"

(34)

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第7题

&8226;Read the text below about delegating.

&8226;In most of the lines 34-45, there is one extra word. It is either grammatically incorrect or does not fit in with the sense of the text. Some lines, however, are correct.

&8226;If a line is correct, write CORRECT on your Answer Sheet.

&8226;If there is an extra word in the line, write the extra word in CAPITAL LETTERS on your Answer Sheet.

THE ART OF DELEGATION

Are you one of those people who doesn't trust anyone else to do what needs to be done? Some managers they can't bear anyone else to help them in any way. They

34. don't believe that anyone can do such a job as well as they can. It is not surprising

35. that they then get overwhelmed by work and complain that they have far too much

36. to do, but it could be argued that it is by their own fault. If they learnt to delegate,

37. they would have much more time available. Besides the saving time and freeing

38. them to concentrate on tasks that are important, delegating also benefits to the

39. company. If managers delegate effectively, their staff will become more skilled and

40. committed. Asking staff to take those decisions improves their efficiency and

41. morale. This will contribute it not only to the success of the team, butto the success

42. of the company as a whole. More importantly, it will also show how good that a

43. person's managerial skills are, which is useful when candidates are considered for

44. promotion. Trusting other people to do a job properly and in providing them with the

45. opportunity to do so is therefore an essential management skill in all the workplace of today.

(34)

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第8题

Listen to the dialogue T2 about opening of an L/C between Linda Jones, the accountant with Italian BAK Export and Import Co., and Brian Martin, a bank clerk. Then choose the correct answer to each question. How much cotton has Italian BAK Export and Import Co. imported?

A．1 million tons

B．100,000 tons

C．10,000 tons

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第9题

听力原文：Woman: I think the accountants have got mistaken priorities. We are increasingly involved in the type of work where we need the fullest protection. I'm not saying that we should be asking to be compensated for every little thing. It's just that we should know that we're properly covered if something happens. In this day and age, it's not too much to ask. It wouldn't cost that much more and it would be worth it in the long run.

(14)

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第10题

The Accountancy Teaching Co (AT Co) is a company specialising in the provision of accountancy tuition courses in the private sector. It makes up its accounts to 30 November each year. In the year ending 30 November 2009, it held 60% of market share. However, over the last twelve months, the accountancy tuition market in general has faced a 20% decline in demand for accountancy training leading to smaller class sizes on courses. In 2009 and before, AT Co suffered from an ongoing problem with staff retention, which had a knock-on effect on the quality of service provided to students. Following the completion of developments that have been ongoing for some time, in 2010 the company was able to offer a far-improved service to students. The developments included:

– A new dedicated 24 hour student helpline

– An interactive website providing instant support to students

– A new training programme for staff

– An electronic student enrolment system

– An electronic marking system for the marking of students’ progress tests. The costs of marking electronically were expected to be $4 million less in 2010 than marking on paper. Marking expenditure is always included in cost of sales

Extracts from the management accounts for 2009 and 2010 are shown below:

On 1 December 2009, management asked all ‘freelance lecturers’ to reduce their fees by at least 10% with immediate effect (‘freelance lecturers’ are not employees of the company but are used to teach students when there are not enough of AT Co’s own lecturers to meet tuition needs). All employees were also told that they would not receive a pay rise for at least one year. Total lecture staff costs (including freelance lecturers) were $41·663 million in 2009 and were included in cost of sales, as is always the case. Freelance lecturer costs represented 35% of these total lecture staff costs. In 2010 freelance lecture costs were $12·394 million. No reduction was made to course prices in the year and the mix of trainees studying for the different qualifications remained the same. The same type and number of courses were run in both 2009 and 2010 and the percentage of these courses that was run by freelance lecturers as opposed to employed staff also remained the same.

Due to the nature of the business, non-financial performance indicators are also used to assess performance, as detailed below.

Required:

Assess the performance of the business in 2010 using both financial performance indicators calculated from the above information AND the non-financial performance indicators provided.

NOTE: Clearly state any assumptions and show all workings clearly. Your answer should be structured around the following main headings: turnover; cost of sales; gross profit; indirect expenses; net operating profit. However, in discussing each of these areas you should also refer to the non-financial performance indicators, where relevant.

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