剑桥商务英语高级模拟44.docx
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剑桥商务英语高级模拟44.docx
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剑桥商务英语高级模拟44
Test7
READING1hour
PARTONE
Questions1-8
·Lookatthestatementsbelowandtheviewsexpressedbyfivedifferentpeopleabouttheircareersinretailing.
·Whichextract(A,B,C,DorE)doeseachstatement(1-8)referto?
·Foreachstatement(1-8),markoneletter(A,B,C,DorE)onyourAnswerSheet.
·Youwillneedtousesomeoftheselettersmorethanonce.
1Thewaythismarketoperateshasbeentransformed.
2Newemployeesaregivenanoverviewofhowthecompanyworks.
3I'veincreasedmybusinessexpertisesincejoiningthecompany.
4Ienjoyworkinginretailmorethaninmyformerjob.
5Workingcloselywithotherpeopleisanimportantfeatureofthisjob.
6Companytrainingisorganisedsothatallstaffsharecommongoals.
7Ineedtokeepuptodatewithdevelopmentsinmyfield.
8Mybusinesswouldliketoemployonlypeoplegenuinelycommittedtoacareerinretailing.
ACAREERINRETAILING
Keepingthecustomersatisfiediscentraltotheretailbusiness.Buthowmuchjobsatisfactioncanworkersintheretailtradeexpect?
Fivepeoplewhoworkinretailingtalkabouttheircareers.
A
SteveCainisdeputydirectoroftradingforalargesupermarket.Hesays,“WhenImovedintotheretailsectorIfounditofferedmoretangibleachievementsandrewardsthanmypreviousbusinessconsultancywork.Thepowerbasehaschangedintheindustry,andit'stheretailerswhoarenowdrivingthingsforward.Before,buyerswaitedfortheproducttocomeinandnegotiatedthepricewiththemanufacturers,butnowinfoodretailing,it'stheretailersthemselveswhoaredevelopingtheirownbrandsandfixingprices,whichmakesitanexcitingfieldtoworkin.
B
VirginiaClementissupportanddevelopmentmanagerforalargeclothingdepartmentstore.
“ThismeansIamresponsibleforallthebuyingandmerchandising.Thisdemandsteamwork。
andformethisisoneofthemostattractiveaspectsofworkingatheadoffice.Youhavealotofcontactwithpeople,fromshopfloorstafftosuppliers.Weworkinaveryopenenvironmentandwe'reveryteamorientated.Eachteamisresponsibleforgettingaparticularproducttothestoreontimeandintherightquantities.”
C
TimEdlund,whoworksinbuyingforalargeclothingstore,says,“Thebuyerhastohavesomeflairfordesign,butbalancingthat,youneedastrategicviewandbusinessacumen.
Therearenumerousfactorsinfluencingabuyer'schoiceofproductrangeforeachseason.Ihavetobewareofcurrenttrendsinthesuppliers'market?
competitors'activityandbothlocalandglobalcustomerdemand.IgoalloverBritaintokeepabreastofthisinformation.
Workinghoursareveryirregular,soit'sthecompleteoppositetoa9to5job.Itcanbeextremelyexhausting,butIloveit.”
D
DianeMaxwellisbuyingcontrollerforwomen'swearforahomeshoppingcataloguecompany.
Shesaysthat,despitethehardwork,herjobremainsvariedandsatisfying.“I'vegainedahugerangeofskillswiththecompanyinvariousfields,boththroughformalcoursesandbymeansofon-the-jobtraining.Thescopeofthebuyingroleisextremelybroad.It'snotjustabouttheproduct.Thefocusofthejobis0nproducingaprofitablerangeandthatrequiresextensivebusinessknowledge.”
E
JanShawispersonneldirectorofasupermarket.Shesays.“Whatwereallywanttodoinourcompanyistakingonpeoplewitharealinterestintraderatherthanmanagerswhoonlywanttocompleteajobasfastaspossible.Ournewgraduaterecruitmentprogrammeaimstodoexactlythat.Theinductionprogrammeintroducesallaspectsofworkingforourcompany,givingearlyresponsibilityandfirst-handexperienceofthecompany'sworkingculture.Careerdevelopmentwithinthecompanyisbasedongeneralmanagementskillsratherthanspecialisation,sowhateverdepartmenttheyarein,employeeswillfocusonsimilaraims.
PARTTWO
Questions9-14
·Readthearticleaboutmanagementbuyoutsofcompanies.
·Choosethebestsentencetofilleachofthegaps.
·Foreachgap(9-14),markoneletter(A-H)onyourAnswerSheet.
·DOnotuseanylettermorethanonce.
ManagementBuy-outsofCompanies
Involvingstaffinmanagementbuy-out(MBO)negotiationscanhelpsmooththepathforthefuture.Employeesarebecomingincreasinglyfamiliarwiththefluctuationsandinstabilitythattheirworkingenvironmentscanpresent.It'snotjustmergersandacquisitionsthatcanupsetthesituation.InternalMBOscanalsobeparticularlyunsettingforemployees.Insomecases,theMBOtakesplacetosaveanailingcompany.Inothers,itistheresultofseniormanagementandboarddisagreements,oristopreventahostiletakeoverbid.__(9)_.Thisinsecuritycanbeverydamaging.Oneofthemostimportantfactors,oftennotconsideredduringtheprocessofanMBO,isthereactionoftheworkforce,yetitisthoseemployeeswhomoreoftenthannotcanmakeorbreakthefutureSuccessofanynewmanagementteam._(10)_.Bymaintainingchannelsofcommunicationacrossthefloor.newmanagementteamscouldfindtherankandfileausefulallyinthebidtotakeover.Showingthoseemployeesthatabuy-outcouldbetotheiradvantage,creatingnewopportunitiesforpromotionorcareerdevelopment,willinthelong-termbeadvantageoustotheentirecompany.
Thechallengefornewmanagementshouldbetoreinspireemployees._(11)_.Ifthenewteamdoesn'tengageoldemployeesinfutureplansorconsiderthecontributiontheycanmake,theideathattheMBOwasmeanttosaveeveryoneislost.Inthissituation,long-termemployeesbegintoseethenewmanagementteamandshareholdersastheonlybeneficiariesinthebuy-outandfeelintheendthattheonlypeoplesavedarethoseatthetopofthecorporateladder._(12)_.Thiswillmeanthattherescuewillfailbeforeithasreallystarted.
ItisdepressinglycommonfornewMBOteamsnottolearnfromthepast._(13)_.Ifthenewteamcanfindinnovativewaystoinvolvestaffactivelyinvariousaspectsofthebuy-outprocess,thebenefitsaremanifold._(14)_.Apackagewithsuchcomponentscangaintheirsupportandbeinvaluableinbuildingsuccessfortheventure,andisonethatenlightenedMBOteamstendtoadopt.
AIncludingtheminanybuy-out,discussionscanimprovethenewcompany’sfutureprospects.
BInsuchcircumstancesitiseasyforthenewboardtomakethesamemistakesastheold.
CPossibilitiesforrealisingtheseincludedecision-making,settinggoals,andofferingthechanceofafuturestakeinthenewcompany.
DWhateveritsorigins,thoselowerdownthecorporaterankscanoftenbeleftoutoftheequation,wonderingwhatistobecomeofthem.
ENobodybenefitsifthecompanyfailstomeetitsobjectives.
FYetthenewstartrepresentsagoldenopportunity.
GThisrequirementisparticularlyrelevantwhenacompanyhasfailedorwhenstaffhavelostfaithinthepreviousmanagement.
HInternalMBOscanalsobeparticularlyunsettlingforemployees.
PARTTHREE
Questions15-20
·Readthefollowingarticleandthequestions.
·Foreachquestion(15-20),markoneletter(A,B,CorD)onyourAnswerSheet.
“Harmonization"isaprocessofincreasingthecompatibilityofaccountingpracticesbysettinglimitsonhowmuchtheyvary.Harmonizedstandardsarefreeoflogicalconflicts,andshouldimprovethecomparabilityoffinancialinformationfromdifferentcountries.
EffortstoharmonizeaccountingstandardsbeganevenbeforethecreationoftheInternationalAccountingStandardsCommittee(IASC)in1973.Internationalaccountingharmonizationnowisoneofthemostimportantissuesfacingsecuritiesregulators,stockexchanges,andthosewhoprepareorusefinancialstatements.
Harmonizationandstandardizationaresometimesusedinterchangeably.Butthereisstilladifferencebetweenthem.Standardizationnormallymeanstheimpositionofarigidandnarrowsetofrules,andmayevenapplyasinglestandardorruletoa11situations.Besides,standardizationdoesnotaccommodatenationaldifferencesand,therefore,ismoredifficulttoimplementinternationally.Whereasharmonizationismuchmoreflexibleandopen.Itdoesnottakeaone-size-fits-allapproach,butaccommodatesnationaldifferencesandhasmadeagreatofprogressinternationallyinrecentyears.However,withinaccounting!
thesetwowordshavealmostbecometechnicalterms,andonecannotdependonthenormaldifferenceintheirmeanings."Harmonization"isawordthattendstobeassociatedwiththetransnationallegislationoriginatingfromtheEuropeanUnionwhile"standardization"isawordthatisoftenassociatedwiththeInternationalAccountingStandardCommittee.
Thereasonsthatmakenationalaccountingstandardsdesirablealsoapplyinternationally.Generallyspeaking,thereasonsforharmonizationareasfollows:
(1)Itisimportantandnecessaryforinvestorsandfinancialanalyststounderstandthefinancialstatementsofforeigncompanieswhosesharestheymightwishtobuy.Theyhopetomakeitquitesurethatstatementsfromdifferentcountriesarereliableandcomparable,oratleasttobeclearaboutthenatureandmagnitudeofthedifferences.Besides,theyalsoneedconfidenceinthesoundnessoftheauditing.
(2)TheadvantagesofharmonizationareveryimportantforMNEs.becausethegreateffortoffinancialaccountantstoprepareandconsolidatefinancialstatementswouldbemuchsimplifiedifstatementsfromallovertheglobewerepreparedaccordingtothesamestandards.Besides,itwouldbemucheasiertopreparecomparableinternalinformationfortheappraisaloftheperformanceofsubsidiariesindifferentcountries.What'smore,manyaspectsofinvestmentappraisal,performanceevaluation,andotherdecision-makingusesofmanagementaccountinginformationwouldbenefitfromharmonization.Aboveall,thecostofcapitalshouldbereduc
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