剑桥商务英语中级考试试题及答案解析(四)

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一、中READING （PART ONE ）（共7小题,共7.0分）· Read these sentences . · Which type does each sentence (1--7) describe? · For each sentence mark one letter A, B, C or D on your Answer Sheet.

第1题

A Many companies in the U. S. begin to realise that investors demand financial reporting to be truly presented: creative accounting is no longer acceptable. In response to the criticism about how it booked the gain on the sale of one of its businesses. IBM announced on Feb. 19th that it would expand the informaton it provides investors on such things as its intellectual-property income and the impact on earnings of the company's overfunded pension plan. And a day later, General Electric Co. Chairman and Chief Executive Jeffrey R. Immelt also pay heed to investors' calls for better disclosure by promising to provide more detail on how the company's individual units —including its finance departrment. GE

Capital —churn out their earnings.

B Expect this lifting of the veil to spread rapidly throughout corporate America, In the wake of Enron's collapse and questionable accounting at telecommunications companies such as Global Crossing Ltd., investors are demanding better. more frequent, and more expansive information about companies' financial health. This rising pressure will force executives in boardrooms across the country to wrestle with exactly how much new information to reveal, much less the question of how to flag changes for investors without causing their stocks to tank. "GE and IBM are bellwethers," says Patrick S. McGurn, vice-president at proxy advisory service Institutional Shareholder Services Inc. "You will see a huge wave of imitation."

C Of course, that's good for shareholders —and for the long-term health of the market, But the tsunami of new disclosures, unfortunately, isn't necessarily what the recovering economy needs right now. The trick will be to strike the right balance. Companies that reveal too little, too late will get punished in the market. But dumping too much on shareholders may only muddy the picture further. "If you give too much information, people can get overwhelmed by the minutia, and the important stuff gets buried." says Charles M. Elson, director of the Centre for Corporate Governance at the University of Delaware.

D In fact, IBM and G

E join a growing list of companies that have already been compelled to improve their disclosure, At Tyco International Ltd., which has been buffeted by concerns about its complex accounting and financial health, senior execs have begun holding weekly phone conferences with analysts and investors to address questions about its accounting and operations. Franchising giant Cendant Corp. has put detailed information on its Website about its off-balance-sheet entities, while hotel operator Marriott International Inc. recently provided details on write-offs it has taken for loan guarantees as well as some hotel-development projects.

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More and more companies are forced to illustrate their accounting.

【正确答案】：D

【本题分数】：1.0分

【答案解析】

[题干题点] …more and more…are forced to…

[对应线索] …a growing list of…have been compelled to…

[答案精解] 题目意为：越来越多的公司被迫说明自己的账目情况。D 段指出“…IBM and GE join a growing list of companies that have already been compelled to improve their disclosure.”即：IBM 公司和通用电气公司也和越来越多的公司一样，被迫改善账目公开状况。其中，文中的have been compelled to 与题干中的are forced to 表意相吻合。第2题

Both IBM and General Electric are willing to give information about their accounting.

【正确答案】：A

【本题分数】：1.0分

【答案解析】

[题干题点] …give information about accounting.

[对应线索] …expand the information…pay heed to investors' calls…

[答案精解] 题目意为：IBM 公司和通用电气公司都愿意提供关于账目的信息。A 段指出“In response to the criticism about how it booked the gain on the sale of one of its businesses, IBM announced on Feb. 19th that it would expand the information it provides investors on such things as its intellectual-property income and the impact on earnings of the company's overfunded pension plan.”即：IBM 对将如何出售一家公司的收益登记入账受到的批评作出回应，在2月19日宣布它将更加充分地阐述提供给投资者的信息，诸如知识产权收益及公司的超额养老金计划收益的作用。另外“General Electric Co. Chairman and Chief Executive Jeffrey R. Immelt also pay heed to investors' calls for better disclosure by promising to provide more detail on how the company's individual units —including its finance department, GE Capital — chum out their earnings.”即：通用电气公司的董事长和执行总裁Jeffrey R. Immelt 也听从了投资者关于公司公开账目的要求，承诺将对公司的各个独立单位，包括财务部如何对盈利进行入账提供更多细节。其中，文中的expand the information 和pay heed to investors' calls 与题干中的give information about accounting 相对应。

第3题

Managers in the companies would have to deal with the problem of disclosure.

【正确答案】：B

【本题分数】：1.0分

【答案解析】

[题干题点] …have to deal with…

[对应线索] …wrestle with…

[答案精解] 题目意为：公司的管理者将不得不着手解决账目公开问题。B 段指出“This rising pressure will force executives in boardrooms across the country to wrestle