Read the following passage carefully, and fill in each blank with an appropriate word. The key to writing an effective summary is combining the material you choose to include into_____, coherent sentences and paragraphs.

A . notices B . orders C . advertisement D . instructions

&8226;For each question 15-20, mark one letter (A, B, C or D) on your Answer Sheet, for the answer you choose. Every year British universities turn out 15,000 graduates in business studies. Many dream that they will one day be running a major business, wielding power and influencing markets. But only a very few will climb to the top and realise their fantasies. For the rest, compromise, disappointment, mediocrity and an alternative career away from the mainstream action will be their lot. Peter Blackburn is chairman and chief executive of Nestle UK, which employs more than 12,000 people and has a turnover of ￡1.8 billion. His advice to those who wish to move ahead of the pack is as straightforward as the man. "Take all your qualifications seriously. Although many top executives do not have first-class honours and it is often a disadvantage to be an intellectual, qualifications are increasingly important, as is the quest for improvement." "I do feel that an international dimension helps every career. It says something about the person and if they have worked in another language, it gives a manager the important dimension of realising that each market is part of something bigger. Also it is always important in any career to keep your options open as events can take an unexpected turn. When they did for me, I acted accordingly. I still have to pinch myself to remind myself what I am doing. Even 10 years ago I didn't think this is what I would end up having achieved." "In the end, those that get right to the top retain their 'people touch', which can be very difficult as one gets swept up on the fast track of corporate life. But those who never forget where they have come from and keep their feet on the ground have a real advantage. The important thing is that you should never ask someone else to do something you couldn't do yourself. I am always looking for those who have the determination, the steel to see through our corporate objectives. I also want managers who can be role models for the next generation, people who will be an inspiration." Blackburn started out working for a small confectionery company and was responsible for clearing up a major financial scandal when it was taken over by a larger company, Rowntrees. This was a project which marked him out and gave him visibility in Rowntrees. While many successful careers can easily be seen as an almost predictable procession, there are always one or two moments when success in a project promotes the executive, bringing star quality and something of an aura. However, if at the decisive moment a mistake is made, then the executive, instead of moving sharply forward, disappears into the pack and others are given their chance. When Rowntrees was later taken over by Nestle, Peter Blackburn went on television and argued against the takeover. When the dust settled, the winners rewarded their spirited adversary. "l have always believed in doing the best that I can in any situation. Sometimes you have to make difficult decisions and then it's important to meet them square on. I have been fortunate in that the evolving company that I am now involved with has always believed in strong social values and has behaved as humanely as possible when it has been forced to close or to sell one of its businesses." Peter Blackburn's career has been marked by two company takeovers. Many successful takeovers have been characterised by the new owners looking at the second layers of management and giving them a free rein. Mr Blackburn has. benefited from this process twice and says: "In both the takeovers I have been involved with, success has been achieved because the new owners have not gone in for ,wholesale clearouts. They have realised that it is the existing people who understand A．be realistic about their abilities. B．make sure they choose the right post. C．improve their relations with other executives. D．have a good educational background.

A．people scan for the news they are interested in B．different people prefer different newspapers C．people are rarely interested in the same kind of news D．people have different views about what a good newspaper is

A．Teachers are well paid at Deep Springs. B．Students are mainly from New York State. C．The length of schooling is two years. D．Teachers needn’t pay for their rent and meals.

<img src='https://img2.soutiyun.com/ask/uploadfile/2718001-2721000/5cc316f06cb1f9f773e01b8d17a330fe.gif' />

•For each Question 15-20, mark one letter (A, B, C or D) on your Answer Sheet for the answer you choose. "Harmonization" is a process of increasing the compatibility of accounting practices by setting limits on how much they vary. Harmonized standards are free of logical conflicts, and should improve the comparability of financial information from different countries. Efforts to harmonize accounting standards began even before the creation of the International Accounting Standards Committee (IASC) in 1973. International accounting harmonization now is one of the most important issues facing securities regulators, stock exchanges, and those who prepare or use financial statements. Harmonization and standardization are sometimes used interchangeably. But there is still a difference between them. Standardization normally means the imposition of a rigid and narrow set of rules, and may even apply a single standard or rule to all situations. Besides, standardization does not accommodate national differences and, therefore, is more difficult to implement internationally. Whereas harmonization is much more flexible and open. It does not take a one-size-fits-all approach, but accommodates national differences and has made a great of progress internationally in recent years. However, within accounting, these two words have almost become technical terms, and one cannot rely on the normal difference in their meanings. 'Harmonization' is a word that tends to be associated with the transnational legislation originating from the European Union while 'standardization' is a word that is often associated with the International Accounting Standard Committee. The reasons that make national accounting standards desirable also apply internationally. Generally speaking, the reasons for harmonization are as follows: (1) It is important and necessary for investors and financial analysts to understand the financial statements of foreign companies whose shares they might wish to buy. They hope to make it quite sure that statements from different countries are reliable and comparable, or at least to be clear about the nature and magnitude of the differences. Besides, they also need confidence in the soundness of the auditing. (2) The advantages of harmonization are very important for MNEs, because the great effort of financial accountants to prepare and consolidate financial statements would be much simplified if statements from all around the world were prepared according to the same standards. Besides, it would be much easier to prepare comparable internal information for the appraisal of the performance of subsidiaries in different countries. Further, many aspects of investment appraisal, performance evaluation, and other decision making uses of management accounting information would benefit from harmonization. Above all, the cost of capital should be reduced by reducing the risk for investors if accounting can be made more comparable and reliable. (3) International accountancy firms can benefit from harmonization. They are in favour of harmonization because it is good for their large clients. (4) Governments in developing countries might find it easier to understand and control the operations of MNEs if financial reporting were harmonized. The most fundamental of obstacles to harmonization is the size of the present differences between the accounting practices of different countries. In previous Section 8.5 some main differences concerned with international accounting are discussed. Besides, there are several significant differences within the equity class, let alone between that class and the other. These differences go to the root of the reasons for the preparation of accounting information. Further, the dichotomy between shareholder/fair view pr A．International Accounting Standard B．International Accounting C．International Accounting Harmonization D．International Accounting Standard Committee

是 否

A．notice B．book about American history C．short story D．guide book for tourist

Age has its privileges in America. And one of the more prominent of them is the senior citizen discount. Anyone who has reached a certain age—in some cases as low as 55—is automatically entitled to a dazzling array of price reductions at nearly every level of commercial life. Eligibility is determined not by one’s need but by the date on one’s birth certificate. Practically unheard of a generation ago, the discounts have become a routine part of many businesses—as common as color televisions in motel rooms and free coffee on airliners. People with gray hair often are given the discounts without even asking for them；yet, millions of Americans above age 60 are healthy and solvent (有支付能力的). Businesses that would never dare offer discounts to college students or anyone under 30 freely offer them to older Americans. The practice is acceptable because of the widespread belief that “elderly” and “needy” are synonymous (同义的). Perhaps that once was true, but today elderly Americans as a group have a lower poverty rate than the rest of the population. To be sure, there is economic diversity within the elderly, and many older Americans are poor, But most of them aren’t. It is impossible to determine the impact of the discounts on individual companies. For many firms, they are a stimulus to revenue. But in other cases the discounts are given at the expense, directly or indirectly, of younger Americans. Moreover, they are a direct irritant in what some politicians and scholars see as a coming conflict between the generations. Generational tensions are being fueled by continuing debate over Social Security benefits, which mostly involves a transfer of resources from the young to the old. Employment is another sore point, Buoyed (支持) by laws and court decisions, more and more older Americans are declining the retirement dinner in favor of staying on the job-thereby lessening employment and promotion opportunities for younger workers. Far from a kind of charity they once were, senior citizen discounts have become a formidable economic privilege to a group with millions of members who don’t need them. It no longer makes sense to treat the elderly as a single group whose economic needs deserve priority over those of others. Senior citizen discounts only enhance the myth that older people can’t take care of themselves and need special treatment； and they threaten the creation of a new myth, that the elderly are ungrateful and taking for themselves at the expense of children and other age groups. Senior citizen discounts are the essence of the very thing older Americans are fighting against-discrimination by age. 31. We learn from the first paragraph that ________. A) offering senior citizens discounts has become routine commercial practice B) senior citizen discounts have enabled many old people to live a decent life C) giving senior citizens discounts has boosted the market for the elderly D) senior citizens have to show their birth certificates to get a discount

•For each question (15-20), mark one letter (A, B, C or D) on your Answer Sheet. graduate recruitment has a growing role. But companies need to know whether their recruitment staff who interview candidates for jobs really know what they're doing. Carl Gilleard, chief executive of the Association of Graduate Recruiters (AGR), acknowledges that in a perfect world, the people who recruit graduates would have been in the role for some time building up workplace knowledge. He says the reality is that the high turnover of graduate recruitment managers in most blue chips means there is little continuity in how companies operate. 'There's the difficulty in maintaining important contact with university careers departments, for example,' he explains. 'You need a depth of understanding to appreciate where the company is coming from and how it's progressing.' We can identify two specialisms within the recruiter's role. Those that work on the recruitment and selection side need traditional human resources (HR) skills such as good interviewing technique, observation, common sense, objectivity, patience and listening skills. But increasingly there are those who take a strategic view and look more widely at how their company is represented in the marketplace. It's a clear advantage if you can identify with your target audience. Many young members of middle management are seconded into HR for a year because their firms feel they can identify with job-seeking graduates. Yet in an industry that has been revolutionised by the internet, privatised career services and rocketing numbers in higher education, it is questionable how relevant these managers' experiences are. Some high-fliers see a secondment to HR as a sideways move; a firm's HR function might not carry the same kudos as, say, the finance department, although obviously the recruitment and retention of staff is of crucial importance. Georgia de Saram, specialising in graduate recruitment at a law firm, is one of a new breed of young dynamic recruiters who see HR as their vocation rather than a transitory career move. 'I was attracted to the profession because I enjoy working with people and it's an obvious follow-on from my anthropology degree,' she says. 'In this capacity, you get to know people and they know you even though they might not know other people in the firm.' As a recruiter, she sees herself as the interface between graduates and the firm that's looking to attract them？ It's such a tug of war between law firms for the best trainees - often they'll turn you down in favour of an offer they've received from elsewhere. You need to be good at marketing your firm, to know what interests graduates and how you can reach potential employees, whether that's through virtual law fairs or magazines.' A recent AGR survey suggests that the sectors in which there is less turnover of graduate recruitment managers are more successful in recruiting the graduates they want. The legal sector's sophisticated understanding of the market, for example, means they manage to recruit exactly the right number of trainees despite intense competition and thousands of applications. The people recruiting seem to build up a specialism and then pass on their knowledge and expertise to those new to the graduate recruitment sector. Jackie Alexander, an HR partner at PricewaterhouseCoopers, feels that HR professionals are finally reaching board level and receiving the sort of acknowledgement they deserve. 'They are judged by the value they add to the business,' she says, 'and, as a professional services firm, the right people are our biggest asset.' As Georgia de Saram points out: 'From our company's point of v. iew, if I can't establish a rapport with a candidate A．detailed knowledge of their sector. B．appropriate academic qualifications. C．understanding of graduates' expectations. D．experience of the companies they work for.

A pharmaceutical company tested a new painkiller on 1,000 lab rats that were fed large doses of the painkiller for a two-month period. By the end of the experiment, 39 of tile rats had died. The company concluded that the painkiller was sufficiently safe to test on humans. Which of the following, if true, provides the most support for the pharmaceutical company's conclusion？ A．The amount of painkiller fed to the rats was substantially greater, in relation to body mass, than the dosage any human would take under normal circumstances. B．Because of the different body chemistry of humans and rats, some compounds can be dangerous for rats but safe for humans, and vice versa. C．Tests of this same painkiller on dogs showed that 3 out of 50 dogs developed lesions on their livers during the course of the experiment. D．The researchers found that during the experiment, the rats showed a significantly lower sensitivity to pain than rats do under normal circumstances. E．In an experiment of this length with this number of rats, it is not unusual for up to 50 rats to die during the experiment for reasons unrelated to the experiment itself.

14. According to 'the passage, which results in less rain and lower overall humidity？ [A] cools [B] air rises [C] deserts [D] warm

A．guide-book for tourists B．book about American history C．notice D．short story

A．North Americans value punctuality more than Latin Americans． B．To be late for an appointment is not an appropriate behavior in a Latin American cultur e C．A North American tends to come for his / her appointments a little bit lat e D．There is a common standard to determine what is early and what is lat E．

A．ve r y often B．too often C．more often D．most often

•For each question (13-18), mark one letter (A, B, C or D) on your Answer sheet for the answer you choose. Success of New Rail Links in Europe The Eurostar company is now running frequent train services using the tunnel built beneath the sea between Britain and France. Millions of passengers have already travelled on Eurostar trains and there are now twenty services a day between London and Paris and nine between London and Brussels. Eurostar has already won 40% of all passengers from the UK to Paris and Brussels but further growth will depend on the business market. The early morning departure to Paris is proving popular, especially for business people from London who need to do a full day's work in the French capital. However. exactly how many of Eurostar's passengers are business travellers is unknown. While first-class accommodation has been 70% fill, many of these passengers are travelling on holiday: one travel agent estimates Eurostar has only 20% of the business travel market. Meanwhile, tour operators report a sharp rise in the sale of short trips to Paris. which, they claim, is largely due to the possibility of travelling by Eurostar. As Eurostar increases the frequency of daily journeys over the next year. it will need more business travellers than ever to fill its trains. However, business travel agents feel that some aspects of Eurostar service could be improved. According to one large business travel agent. "Eurostar's marketing has been poor and it needs to look more closely at doing commercial deals with large travel agents and corporations to become more attractive than airlines". British travel agents alone are now spending over ￡1 million a month with Eurostar. Naturally, they are expecting Eurostar to provide some good deals and flexible tickets. Eurostar is hoping to attract more customers as it expands its network of services. Already, train journeys between London and Paris stop at a few towns and cities enroute. There will also be daytime and overnight services front eighteen other British cities to Paris and Brussels, and planning is in progress for services from London to cities in Holland and Germany. Soon, many major towns and cities in Britain and other European countries will have regular direct connections within Eurostar's network. The demand for Eurostar is forcing airlines to use smaller planes on the London-Paris and London-Brussels service, two of the busiest air routes in the world. One British airline reports a 15% decline in ticket sales to both Paris and Brussels. The crucial marketing aspect in business travel is frequency, Rather than cut frequency, airlines have reduced the size of their aircraft to prevent further losses. However, the large airlines will find it easier to maintain their flight schedules by introducing lower capacity planes. Eurostar threatens mainly the smaller airlines, which already have fewer services and smaller planes. Which of the following statements is not true about Eurostar company？ A．Passengers can travel on its trains through the tunnel. B．It offers frequent train services front London to Paris. C．There are many passengers traveling on Eurostar. D．It offers a variety of services on the train every day.

A．Uncertainty B．Doubt C．Certainty D．Skepticism