剑桥商务英语高级考试试题(三十).docx
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剑桥商务英语高级考试试题(三十).docx
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剑桥商务英语高级考试试题
(三十)
一、READING(PARTONE)
(共8小题,共8.0分)·LookatthestatementsbelowandatthefiveextractsfromanarticleaboutWebhostingprovider,itsresellerand
outsourcing.·Whicharticle(A,B,C,DorE)doeseachstatement1—8referto?
·Foreachstatement1—8,markoneletter(A,B,C,DorE)onyourAnswer
Sheet.·Youwillneedtousesomeoftheselettersmorethan
once.第1题A.FlatTaxIncometaxisadirecttaxwhichisleviedontheincomeofprivateindividuals.Therearevariousincometaxsystemsthatexist.rangingfrOmaflattaxtoanextensiveprogressivetaxsystern.Aflattax,alsocalledaproportionaltax,isasystemthattaxes.Usuallytheflattaxisproposedtokickinatacertainincomelevel,ortoexemptincomebelowthatlevel,sothatthelowest-incomemembersofsocietydon'tneedtopayincometax.Proposedflattaxesusuallyallowlittleornoexemptionofearnedincomebesidesthebottom-levelexemption.Advocatesofaflattaxclaimthatitwillendunfairdiscrimination.Theyalsoarguethatflattaxesareeasier(andcheaper)toadministerandcomplywiththancomplex,graduatedtaxes.Mostpoliticalpartiesthatadvocatetheintroductionofaflattaxareontherightofthepoliticalspectrum.B.ProgressiveTaxAprogressivetax,orgraduatedtax,isataxthatislargerasapercentageofincomeforthosewithlargerincomes.Itisusuallyappliedinreferencetoincometaxes,wherepeoplewithmoreincomepayahigherpercentageofitintaxes.Thetermprogressivereferstothewaytherateprogressesfromlowtohigh.C.RegressiveTaxAregressivetaxisataxwhichtakesalargerpercentageofincomefrompeoplewhoseincomeislow.Ataxwhichplacesplacesonatelymoreofaburdenonthosewithlowerincomes.Regressivetaxes,asopposedtoprogressivetaxes,aremoreburdensomeonlower-incomeindividualsthanonhigher-incomeindividualsandcorporations.D.TaxDeductionWithintheUnitedStates'incometaxsystem,ataxdeduction,or"
tax-deductibleexpense",isanitemwhichissubtractedfromgrossincomeinordertoarriveatthetaxableincome.Effectively,thetaxpayerpaysnoincometaxontheamountofmoneyhespentontax-deductibleexpenses.Forexample.ifanindividualearns$50,000inayearandgives$5,000totax-deductiblecharities,hewillenduppayingincometaxasthoughhehadearnedonly$45,000thatyear.Inthisway,thefederalandstategovernments
encouragecertaintypesofspending.E.TaxAvoidanceandTaxEvasionTaxavoidanceisthelegalexploitationofthetaxregimetoone'sownadvantage,toattempttoreducetheamountoftaxthatispayablebymeansthatarewithinthelawwhilstmakingafulldisclosureofthematerialinformationtothetaxauthorities.Taxevasion,ontheotherhand,isacrime.Taxevasionusuallyentailstaxpayersdeliberatelymisrepresentingorconcealingthetruestateoftheiraffairstothetaxauthoritiestoreducetheirtaxliability,andincludes,inparticular,dishonesttaxreporting,suchasunder-declaredincome,profitsorgains;oroverstateddeductions.IntheU.S.ifyoudonate10,000dollarstosomecharityorganization,youcantakethatsumawayfromyourtotalincomewhenyoupayincometax.
【正确答案】:
D
【本题分数】:
1.0分
【答案解析】[精析]本题意为:
在美国,如果你向慈善协会捐赠10,000美元,在纳税时则不需要缴纳此部分的税金。
根据该选项意思可知,这属于减税的内容。
比照原文,D文中所举例子也正是此意。
故答案为D。
第2题Thistaxforceslower-incomepeopleandcorporationstoearnmoremoney,becausethelessyouearn,themoretaxesyouhavetopay.
【正确答案】:
C
【本题分数】:
1.0分
【答案解析】[精析]本题意为:
这种税要求低收入群体或者是公司赚更多的钱,因此在这种计税方法下,赚的越少,所需缴纳税金越高。
由此可得,这属于递减税金的范畴。
比照原文C文中提到这种税对低收入来说是个负担,由此可得答案为C。
第3题Thistaxsystemensuresthatthepeoplewiththelowestincomedon'thavetopayincometax.
【正确答案】:
A
【本题分数】:
1.0分
【答案解析】[精析]本题意为:
该税确保最低收入人群无需缴纳个人所得税。
比照原文,A文中有:
thelowest-incomemembersofsocietydon'tneedtopayincometax,由此可得答案为A。
第4题Themoremoneyyouearn,themoretaxesyoushouldpayintermsofincometax.
【正确答案】:
B
【本题分数】:
1.0分
【答案解析】[精析]本题意为:
赚的越多,所缴纳的个人所得税则越多。
比照原文,在B文中提到:
peoplewithmoreincomepayahigherpercentageofitintaxes,故答案为B。
第5题Youwouldviolatethelawifyoulietothetaxauthoritiesabouttheprofitsthatyourcompanyhasearned.
【正确答案】:
E
【本题分数】:
1.0分
【答案解析】[精析]本题意为:
如果你向税官虚报自己公司的收入或者是利润,这是违法的。
比照原文,在E文中提到逃税是犯法的,指的是故意向税官虚报自己真实的收入,以少交税。
可得答案为E。
第6题Mostright-wingpoliticalpartiesadvocatethistaxsystem.
【正确答案】:
A
【本题分数】:
1.0分
【答案解析】[精析]本题意为:
大部分右翼政党成员拥护这种税收体制。
比照原文,在A中提到:
Mostpo1iticalparltiesthatadvocatetheintrocluctionofaflaxtaxareontherightoftheponticalspectrum,故答案为A。
第7题Tothelower-incomepeople,thistaxisanobligationhardtobear.
【正确答案】:
C
【本题分数】:
1.0分
【答案解析】[精析]本题意为:
对于低收入者来说,这类税是他们难以承受的负担。
根据理解,可知C文中提到的税金是收入越低,缴纳的越多,故对低收入者是难以承受的负担。
由此可得答案为C。
第8题Manypeoplewouldtrytofindwaysthatobservethelawtopaylesstax,whileatthesametimetheywouldgivethetaxauthoritiesafullandtruereportoftheirincomeorprofits.
【正确答案】:
E
【本题分数】:
1.0分
【答案解析】[精析]本题意为:
很多人都尽量想办法合理避税,同时,他们需要向税官提供真实而全部的收入或者是利润报表。
对比原文.这正是E文的内容:
避税和逃税。
故答案为E。
二、READING(PARTTWO)
(共6小题,共6.0分)·InthispartoftheReadingTestyoureadatextwithgapsinit,andchoosethebestsentencetofilleachgapfromasetofeight
sentences.·Firstreadthetextforoverallmeaning,thengobackandlookforthebestsentenceforeach
gap.·Makesurethesentencefitsboththemeaningandthegrammarofthetextaroundthe
gap.·Readthearticleontheoppositepageaboutmanagementbuyoutsof
companies.·Choosethebestsentencefrombelowtofilleachofthe
gaps.·Foreachgap1-6,markoneletter(AH)onyourAnswer
Sheet.·Donotuseanylettermorethan
once.第1题HowtheAccountantsInfluencetheDecisionsAccountantsinindustryareoftenaskedtoevaluateprojects.Intherecordingindustrythisususllymeansworkingouttheeffectoncomjpanyprofitsofthefineprintinarecordingcontrace.Manypeoplethinkitmustbestraightforward,but,likemanypublishingcontracts,thedevilliesinthedetail.
(9).Thereisahighleveloffront-endinvestmentintryingto“break”(popularise)anartistwhichusuallycomprisesanon-returnableadvanceonroyalties,recordingcosts,promotionalcostsandtoursupportcostswhichsometimesevenextendtolarge“buy-on”feestosupportmajorartistsonbigtours;i.e.theypaytoplay.UsuallvthefirstdePartmentinvolvedinadecisiontosignanartististheA&R(artistesandrepertoire)department.SometimesunfairlylabeledtheUrn&
Ahdepartment.theyplayavitalroleinidentifyingpotentialstars.About95%oftheartistsdon'tmakethegrade.
(10).ThisfinancialanalysisiscalledaDealMemoanditalsoassistinthenegotiationprocess.WhenA&Rhaveidentifiedasigningthenthereareanumberofkeydecisionstobemadeinwhichthebusinessaffairsandfinancedepartmentsbecomecloselyinvolved.
(11).Willitbeadirectsigning,i.e.,willthecompanybecontractingdirectlywiththeartist,orhastheartistbeensavvyenoughtoincorporatehisowncompanyand“loanout”hisservicestohisowncompany?
Ifthecontractiswiththeartist'scompanythenitisvitalthattherecordcompanygettheartisttosignaletter(calledaninducementletter)statingthathepersonallyundertakestofulfillhiscontractualobligationsshouldhiscompanybeunabletodoso;e.g.ifitwerewoundup.
(12).PeteWaterman'sPWLwithartistssuchasKylieMinogue,JasonDonovanandRickAstleywasagoodexampleofaproductionhouse.Otherexamplesare1ease-tapedealsandR&D(pressinganddistribution)wheretherecordcompanydoesnotactuallyowntheproductbutcansellitunderitsnamefora1imitedperiod.
(13).Thiswilllargelyconcentrateontheadvances,royaltvratesandcontracttermsthatshouldbeofferedtomakeitattractivetotheartisttosign
(14).Itshouldbeproductbased,forexample,onthenumberofalbumstobedeliveredbytheartist(known38the“minimumcommitment”),ratherthantimebased.Ideallytherecordcompanywouldwanttosigntheartistforjustonealbumwithmultiple
optionsforfurtheralbumsatitssoleandabsolutediscretion,soiftheartistisaflop,thenthecontractisterminatedafteronealbum,butifheorsheisasuccessthenoptionsareexercised.A.thetermofthecontractisveryimportant.B.Havingdecidedontheformofcontractthen,thefinancedepartmentcomesint。
theDictureinassessingandanalyzingthestructureofthedeal.C.Otherpossibleformsofcontractthatcouldbeconsideredareproductionhousedealswhereaspecialistcompanyagreestosupplyanumberofartiststotherecordcompany.D.Firstly,itmustbedecidedwhatformthecontractisgoingtotake.E.However,fortheveryfewartiststhattherecordcompaniessuccessfully"
break"
thenthereisbigmoneytobemadeanditisthereforevitalthatanyproposeddealundergoathroughfinancialanalysistoensurethatthecompanyisnotover-committed.F.Contrarytopopularmyththatitiseasytomakemoneyinthemusicbusiness,mostartistsactuallylosemoneyfortherecordingcompanies.G.Importanceshouldbeattachedtoboththetermandformofthecontract.H.IntherecordingindustrythisusuallymeansworkingOuttheeffectoncompanyprofitsofthefineprintinarecordingcontract.
【正确答案】:
F
【本题分数】:
1.0分
【答案解析】[精析]该选项意思是:
人们常认为的音乐行业很好赚钱,相反,大多数艺术家事实上常因为唱片公司而赔钱。
此空之后,后文均在介绍为推广某艺人而费用极高。
由此,可得唱片行业容易赔钱。
故答案为F。
第2题
【正确答案】:
E
【本题分数】:
1.0分
【答案解析】[精析]该选项意思是:
但是,对于少数艺术家来说,一旦推广流行了,就能赚大钱,因此最重要的任何交易必须进行财务分析,以确保公司没有过分参与。
此空之前都提到了大部分艺人不能成名,这里用lowever开头,与前句形成对比。
并且,此句中的financialanalysis与后文对应衔接。
故答案为E。
第3题
【正确答案】:
D
【本题分数】:
1.0分
【答案解析】[精析]该项意思是:
首先必须决定采用何种合同形式。
之前一句说明:
一旦A&R部门决定签约艺人,有很多重要事项尚待决定。
正是统领后文。
故答案为D。
第4题
【正确答案】:
C
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