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篇1：[首发]中级会计职称考试真题及答案
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篇2：商务英语中级考试真题
1.SHEER GENIUS - OR A WASTE OF TIME?
Encourage your original thinkers and live with their strange habits, says Alan Worthin
If one of your research staff announced that he had worked out a way to propel a vehicle on a cushion of air, would you tell him to concentrate on something practical, or suggest taking it further? If a member of your development team asked if she could come in late because she had her best ideas at 3 am would you insist that she is in the office at 9 am like everyone else?
Current business wisdom is that companies need creative, innovative people to beat competitors. The reality is that companies have always needed new ideas to survive and progress, but in the past they weren't particularly good at encouraging the people who produced them.
Original thinkers don't always fit easily into the framework of an organisation. However, the advice from managing director, John Serrano is, 'Get rid of the dull people and encourage the unusual ones'. Essentially, he believes that companies need to learn how to manage their original thinkers in order to ensure that the business profits from their contribution. He also says, 'Original thinkers often find it difficult to drive change within the organisation, so they resign, feeling angry and disappointed. It is essential to avoid this.'
'You can't recognise original thinkers by the way they look,' says Ian Freeman. An apparently ordinary exterior can conceal a very creative thinker.' His consultancy, IBT Personnel, has devised a structured way to identify original thinkers. 'We define employees as champions, free-wheelers, bystanders and weak links, and most original thinkers come into the category of free-wheelers. They may miss deadlines if they become involved in something more interesting. They are passionate and highly motivated but have li ttle or no understanding of business directions and systems.'
Headhunter George Solomon also thinks original thinkers have their disadvantages. 'They may have a bad influence within an organisation, especially given the current management trend for working in teams. The original thinkers themselves may be unaware of any problem, but having them around can be disruptive to colleagues. who have to be allowed to point out when they are being driven crazy by the original thinkers' behaviour.' Yet, in his opinion, the 'dream team' in any creative organisation consists of a balanced mixture of original thinkers and more practical, realistic people.
So, having identified your original thinkers, how do you handle them? One well-known computer games company has a very inventive approach. 'We encourage our games designers by creating an informal working environment,' says director Lorna Marsh. 'A company cannot punish risk-takers if it wants to encourage creativity. Management has to provide support, coaching and advice - and take the risk that new ideas may not work. Our people have flexible working hours and often make no clear distinction between their jobs and their home lives.'
Original thinkers may fit into the culture of 21st century organisations, but more traditional organisations may have to change their approach. Business psychologist Jean Row believes that the first step is to check that original thinkers are worth the effort. 'Are the benefits they bring worth the confusion they cause? If so, give them what they want, allow plenty of space, but set clear limits. Give them extremely demanding targets. If they fail to meet them, then the game is up. But if they succeed, your organisation stands only to gain.'
2.问题
13 It is important for a company to encourage original thinkers because
A this allows it to promote innovative products.
B this enables it to stay ahead of its rivals.
C they are very flexible about their working hours.
D their talents are ideally suited to the market.
14 John Serrano thinks that original thinkers should be
A helped to develop better people management skills.
B asked to manage change within the organisation.
C supported so they can perform well for the company.
D encouraged to follow company procedures.
15 What does Ian Freeman say about original thinkers?
A They are unenthusiastic and poorly motivated.
B Their work standards are impossibly high.
C Their abilities are hard to recognise.
D They lack awareness of commercial processes.
16 What problems can be observed when there are original thinkers in the workforce?
A They may have a negative effect on other workers.
B They dislike the concept of teamwork.
C They rush tasks through to completion.
D They cannot work with less creative colleagues.
17 In what way is the games company's approach to original thinkers special?
A It allows them to work from home whenever they wish.
B It uses different forms of disciplinary action for them.
C It promotes a relaxed atmosphere in the workplace.
D It encourages them to reduce the risks that they take.
18 A traditional organisation wishing to employ original thinkers needs to
A provide them with projects they are interested in.
B assess whether their contribution makes up for any problems.
C have a flexible approach if goals are not always achieved.
D be prepared to handle any negative feedback from colleagues.
3.答案及解析
《Sheer genius—or a waste of time》，纯粹是天才，还是浪费时间?文章讲的是公司里的那些有创意的人(original thinkers)，他们对于公司的存在到底有什么价值，公司又该怎么利用他们?
13题，问对于公司来讲鼓励有创意的人很重要的原因是什么。答案是第二段的第一句，非常明显：Current business wisdom is that companies need creative, innovative people to beat competitors。现如今的商业智慧是公司需要有创造性的、创新型的人才来打败对手。也就是B选项说的：让他们能够超越对手。
14题，问John认为有创意的人应该怎么样。答案是第三段：He believes that companies need to learn how to manage their original thinkers in order to ensure that the business profits from their contribution公司应该学会怎样管理有创意的人，从而确保公司能够从他们的贡献中盈利。也就是应该努力使那些有创意的人的才华能够造福公司。选C：他们应该得到支持，从而为公司做的好。其他几个选项根本没有说到点子上，一看就可以pass掉。
15题，Ian关于有创意的人是怎么说的。答案是第四段的最后一句：他们有激情有动力但是却对商业方向和系统一无所知。选D：缺乏对商业过程的了解。Business direction and systems可以和commercial processes相对应。
16题，问当工作场所出现了有创意的人，会发生什么问题。答案是第五段的这么一句：The original thinkers themselves may be unaware of any problem, but having them around can be disruptive to colleagues。他们自己可能没有意识到，但是有这样的人在身边会对同事们造成麻烦。disruptive是disturbing的意思。
17题，问游戏公司对待有创意的人的方式特别在什么地方。答案是第六段，看公司总监的原话：We encourage our games designers by creating an informal working environment。创造一种非正式的工作环境，也就是C选项说的relaxed atmosphere。这题可能会有人误选A，那是错误的理解了最后一句。最后一句说工作和家庭生活没有明显的区别，是说工作时间是弹性的，不代表同意他们随时随意在家里工作。
18题，问传统的机构如果想要雇佣有创意的人需要什么。答案是最后一段的这么一句话：the first step is to check that original thinkers are worth the effort.。第一步是检测这些有创意的人是否值得所作的这些努力。后面紧接着问了，他们带来的好处是否值得他们造成的混乱?所以答案是B：评估他们的贡献能否弥补任何问题。
4.Setting up an appraisal scheme
Appraisals can be a wonderful opportunity for your staff to focus on their jobs and make plans to develop their unused potential. (0) ..........So, if you have decided that an appraisal scheme should be set up in your company, you need to establish some formal procedures and make some decisions before you begin. Even if your company already has a scheme, you need to consider what you want to achieve and how you are going to do this.
First of all, you need to decide on your key objectives and the real purpose of your scheme.(8).............A scheme should never be introduced at a time of redundancies, or simply for profit or competitive edge, because this will create fear and alienate staff. The next step is to decide how the scheme can most successfully be managed. It is essential that all senior staff are committed to the process and willing to make a positive contribution.
The person given responsibility for designing the scheme and the appraisal forms needs to have knowledge of all roles within the organisation. He or she must also be aware of employees' potential needs. (9).............It should be someone who is trusted and whom staff will turn to if they are concerned about their appointed appraiser or the appraisal interview. The design of the scheme should indicate who will be appraising whom. This needs great tact and sensitivity. First, remember that no manager can effectively appraise more than seven or eight people. It is equally important to remember that, if significant numbers of staff are appraised by someone they dislike, or by a person whose values they do not share, the success of your scheme may be threatened.(10) ............. So bear this in mind from the beginning and, if necessary, establish an appeals procedure.
Having decided on your policy and who will appraise which members of staff, you need to communicate this in the simplest possible way. Avoid lengthy documents - few people will read them. (11).............Most organisations choose a person's line manager to be the appraiser. This can be seen as an opportunity or a threat, so be ready to consider alternatives if necessary.
Once you have established the appraisal process, make sure that appraisal interviews take place at a convenient time, and ideally on neutral ground. It should be borne in mind that some appraisals may involve the disclosure of confidential information. (12) .............These will show the decisions that were taken during the interview and will also indicate any new performance targets that have been agreed.
A It is important to select a manager who can deal effectively with any suspicions staff may have about appraisals.
B Such a measure can also reduce insecurity and unite staff in recognising the positive elements of appraisal.
C Having even one staff member in such a position may affect how others respond to the process.
D Ideally, this should be to provide a supportive framework that aids staff development.
E Simply make sure that staff know who will appraise them and why, and what form the interview will take.
F It is therefore important to decide who will have access to written records of the appraisal.
G They can also be a means of getting the best out of staff, both as individuals, and as team members.
《Setting up an appraisal scheme》，制定评估计划。
5.答案及解析
第八题，前面说做评估最重要的是决定关键的目标，以及计划的真正目的。那么接着应该说的就是这个计划的目的是什么。符合这一条件的是D：理想的说，这是为了提供一个帮助员工发展的支持性框架。
第九题，这一段是讲选人的重要。空格前面说要挑选一个了解各个员工潜在需求的人，后面说这个人要能被大家信任，这样当员工有什么疑问时才会转向他。从上下文看，第九空仍然是和选人有关。A最符合这个特点，有两个关键地方。select a manager和deal with any suspicions，分别可以和上下文对应。Select a manager可以对应于前面的 the person given responsibility，deal with any suspicions可以对应于后文的staff will turn to if they are concerned.
第十题，前面说让员工被自己不喜欢的或者是价值观不认同的人来评估的话，评估计划的成功会打折扣。所以这个第十空的讲的还是关于选人的。C可以填在这里，C选项的in such a position是个暗示：让即使只有一个员工处在这样的位置上都会影响他人的反应。意思是不能让一个被大家不喜欢的人处在评估人的位置上。
第十一题，这段讲评估的形式要尽可能的简单，避免冗长的文件。能接上的是E：只需要让员工知道谁来评估，为什么评估，以及评估的形式就行了。没有必要弄那些复杂的没人愿意读的文件。
第十二题，前面说评估可能会涉及到一些机密信息的披露。后面说这些会展现一些访谈的决定。关键要理解空格后面的these代表什么。能够show the decisions that were taken during the interview，一般是文字材料。空格12应该填入F，written records是个关键暗示：因此决定谁来接触这些文字材料是很重要的。
篇3：商务英语中级考试真题
BEC真题一
Online exchanges?
Online exchanges have emerged as some of the internet's best businesses - but also as some of the worst
So the internet hasn't revolutionised the (0).....A.... most of us buy petrol, or watch movies. But there is one thing the internet does very well. It can bring together (19) ............ dispersed buyers and sellers to create active, efficient markets where none(20)............before. This facility has (21) ............to the emergence of online exchanges: retail businesses with none of the usual traders' risks - no merchandise, no storefronts - and with nothing to do but take a (22)............of each transaction that takes place on the site.
This may sound straightforward, but some high-profile online exchanges have(23)..........out to be major embarrassments. One company, which tried to establish a central marketplace on the internet for auto parts, has invested, in (24).............a massive $250m and is (25)............to stay in business. Another businessman, who facilitated online trading in business equipment and supplies, (26)............after he had lost $280m.
So what does a company need in order to be successful? You could call it good'market architecture' - a structure that (27)............the right business plan and top technology with good timing and the (28)............of both buyers and sellers.
Mike Pham's company, eStream, is an excellent example of one business that met these (29).............Back in , when Pham was looking for a loan, he didn't like filling in the same form every time he (30)............to a new lender.That got him thinking. Why not (31)............prospective borrowers to complete a standard form and circulate that to a number of lenders, who would then make an offer to the borrower, in (32)............with each other?
Pham's company is doing well. Last year, eStream (33)............more than 1.5 million loans on behalf of 170 lenders.
19 A largely B deeply C mainly D widely
20 A existed B occurred C happened D developed
21 A led B brought C caused D resulted
22 A number B percentage C division D quantity
23 A pulled B made C turned D carried
24 A sum B total C amount D figure
25 A applying B exerting C struggling D forcing
26 A left out B gave up C drew back D ran down
27 A adds B connects C combines D links
28 A confidence B security C certainty D promise
29 A necessities B propositions C measures D criteria
30 A requested B asked C applied D demanded
31 A attract B invite C suggest D recommend
32 A contrast B conflict C challenge D competition
33 A performed B dealt C handled D treated
《Online exchanges》，在线交易。
19题，理解了意思不难做出选择，是说将广泛分散的卖家和买家聚集到了一起。用widely dispersed。
20题，以前从未存在过的。None existed before。
21题，这套设备导致了在线交易的出现。lead to导致。
22题，take percentage of是个常用词组，意思是要拿走一部分。看个例句：I don’t take a percentage of your ad buy。在买卖中常用到这个说法。
23题，turned out to be，固定用法，结果是
24题，in total总共，固定用法
25题，从意思上理解，是说挣扎着、努力着要在这个行业待下来。用struggle。
26题，也要从意思上理解。这一段是讲的major embarrassments，举的例子都是消极的，前面说一个公司挣扎着要留下来，后面说当这个businessman损失了280m的时候，供应商放弃他了。用give up。
27题，combine with，结合。将正确的商业计划和顶级技术结合好的时机和买家和卖家的信任。
28题，买家和卖家的信任。用confidence。
29题，meet/satisfy/fulfil criteria满足标准，看朗文的一个例句：To qualify for a grant, students must satisfy certain criteria。
30题，apply to 在这里是申请的意思：to make a formal request, usually written, for something such as a job, a place in a university, or permission to do something。看一个例句：I applied to four universities and was accepted by all of them.这个句子的意思是他不喜欢每次申请新的借款人时都要填相同的表格。
31题，这里填入invite，使用的是一个不太常用的意思：to politely ask someone to do something。礼貌的邀请某人做某事。整个句子的意思是邀请借款者填写一个标准的表格，然后表格在债主那里流通。
32题，in competition with each other相互竞争。
33题，处理了1.5m的贷款。用handle，deal的话要加with.
BEC真题二
Staff Appraisals
A director of the advertising agency owned by tycoon Bob Jacoby once grumbled that he wasn't enjoying his work. Jacoby's reply was, 'I don't pay you good money to enjoy yourself. If you enjoy working here, you should be paying me money.' Jacoby's sentiments used to be common.(0)____ Happily, things have changed. Most organisations now undertake regular staff appraisals, at which employees have the opportunity to discuss one-to-one with their line manager their ambitions and hopes, their strengths and weaknesses, their achievements and their disasters. But it is worth remembering how new all this is, and why.
For a start, appraising isn't something many managers do naturally of their own accord. They often find appraisals difficult to handle and have to be made to carry them out. Appraisal systems have become widespread partly as a result of employment legislation, but more particularly because companies have learned that such assessments can work to their advantage. (8)......The company can improve its collective performance by helping employees to improve their individual performance.
Managers who use appraisals need to approach them very carefully. They should bear in mind their own experiences of being appraised when in junior positions, recalling which appraisals were helpful, which were not, and why. In most cases, their own bosses did their homework, checking out the job specification, the C.V. and any previous reports. (9).........As a result, a lot of time would have been wasted, debating exactly what had happened and when.
Being prepared and appreciating what it is like to be on the receiving end are, indeed, the keys to successful appraising. It is important to begin an appraisal by giving members of staff a chance to express their own views about their performance. (10) ......... Any information gained from colleagues is normally given in a positive spirit, since nowadays everyone understands appraisals and appreciates that they are carried out with good intentions.
The atmosphere in the appraisal should be one of positive and open discussion about how the employee is performing in the company.(11).........Some individuals will feel unjustly criticised when their boss makes comments on their performance. Others will respond fiercely to a critical assessment - although if they defend themselves passionately, that is no bad thing!
Finally, it is important to regard appraisals as part of a continuing process.(12)......... Instead, they should be followed up with friendly questions from time to time, making it clear to employees that new goals and strategies suggested in them are to be taken seriously and are to be acted upon.
If these pieces of advice are followed, it is hoped that both the employees and the company as a whole will benefit from the experience.
A However, managers must take great care in this respect.
B Only after that should managers put forward their own points, which are likely to include comments collected from others in the organisation.
C They should not be forgotten as soon as they are over.
D Like many other aspects of free enterprise, appraisals are an excellent example of underlying self-interest.
E Sometimes the appraiser goes too far the other way and fails to communicate problem areas and scope for improvement.
F If they relied on memory, they probably got things wrong.
G Employees were paid, and they obeyed; if they didn't like it, they could leave.
《Staff Appraisals》，员工评价。文章是讲的对员工进行评价归于整个公司的意义，以及进行员工评价时应该注意哪些问题。
第八题。第二段讲了评价的好处，对整个公司是有利的。第八空前面说公司认识到这些评估是对他们自己有利的。第八空的后面说公司可以通过帮助员工改进个人表现来改进集体的表现。从前后文的信息看，这一题应该填入表示评估对公司有利的句子，没有转折。D选择符合：同自由企业的其他方面一样，评价是潜在私利的杰出例子。这里的underlying self-interest可以对应于前面的work to their advantage。
第九题。第三段是讲经理们要小心谨慎的使用评价。第九空前面说经理们要记住自己处于底层时被评价的经历(bear in mind their own experiences of being appraised)，通常情况下需要查看任职资格、简历和先前的其他报告。而第九空后面说的是这样会浪费时间，争论到底发生了什么，什么时候发生的。可以第九空的意思有一定得转折，选F：如果他们依赖于记忆，很有可能把事情弄错。Relied on memory正好与前面的checking out the job specification相对应;got things wrong对应于后面的a lot of time would have been wasted。
Job specification : a written statement about a job that includes a job description and the skills, experience and personal qualities that sb needs in order to do the job, used when an organization is looking for a new person for a job.
第十题，这一题的答案比较明显。前后文内容很一致，还有明显的连词。这一空的前面说在开始评估前给每个员工一个表达对自己表现看法的机会很重要。答案是B：只有在那之后经理们才能提出自己的观点，这个观点可能包括从组织中的其他人那收集的评论。After that很明显是承接上文的连词，put forward their own points可以对应于前面的express their own views，而comments collected from others 是对应于后文的any information gained from colleagues。
第十一题。这一段的开头就说评估的气氛要积极、公开。第十一空的后面说有些人会觉得不公正的被批评了，还有些人会对批评做出激烈的反应。可见第十一题有转折的意思。选A，however是个明显的关键词：经理们必须在这个方面小心。因为一旦不小心，就会出现后文所说的那些员工的反应。
第十二题。这一段是讲的持续评估的重要性。选C：他们不能一结束就被遗忘。前面的a continuing process和后面的 should be followed up都是关键词。
BEC真题三
SHEER GENIUS - OR A WASTE OF TIME?
Encourage your original thinkers and live with their strange habits, says Alan Worthin
If one of your research staff announced that he had worked out a way to propel a vehicle on a cushion of air, would you tell him to concentrate on something practical, or suggest taking it further? If a member of your development team asked if she could come in late because she had her best ideas at 3 am would you insist that she is in the office at 9 am like everyone else?
Current business wisdom is that companies need creative, innovative people to beat competitors. The reality is that companies have always needed new ideas to survive and progress, but in the past they weren't particularly good at encouraging the people who produced them.
Original thinkers don't always fit easily into the framework of an organisation. However, the advice from managing director, John Serrano is, 'Get rid of the dull people and encourage the unusual ones'. Essentially, he believes that companies need to learn how to manage their original thinkers in order to ensure that the business profits from their contribution. He also says, 'Original thinkers often find it difficult to drive change within the organisation, so they resign, feeling angry and disappointed. It is essential to avoid this.'
'You can't recognise original thinkers by the way they look,' says Ian Freeman. An apparently ordinary exterior can conceal a very creative thinker.' His consultancy, IBT Personnel, has devised a structured way to identify original thinkers. 'We define employees as champions, free-wheelers, bystanders and weak links, and most original thinkers come into the category of free-wheelers. They may miss deadlines if they become involved in something more interesting. They are passionate and highly motivated but have li ttle or no understanding of business directions and systems.'
Headhunter George Solomon also thinks original thinkers have their disadvantages. 'They may have a bad influence within an organisation, especially given the current management trend for working in teams. The original thinkers themselves may be unaware of any problem, but having them around can be disruptive to colleagues. who have to be allowed to point out when they are being driven crazy by the original thinkers' behaviour.' Yet, in his opinion, the 'dream team' in any creative organisation consists of a balanced mixture of original thinkers and more practical, realistic people.
So, having identified your original thinkers, how do you handle them? One well-known computer games company has a very inventive approach. 'We encourage our games designers by creating an informal working environment,' says director Lorna Marsh. 'A company cannot punish risk-takers if it wants to encourage creativity. Management has to provide support, coaching and advice - and take the risk that new ideas may not work. Our people have flexible working hours and often make no clear distinction between their jobs and their home lives.'
Original thinkers may fit into the culture of 21st century organisations, but more traditional organisations may have to change their approach. Business psychologist Jean Row believes that the first step is to check that original thinkers are worth the effort. 'Are the benefits they bring worth the confusion they cause? If so, give them what they want, allow plenty of space, but set clear limits. Give them extremely demanding targets. If they fail to meet them, then the game is up. But if they succeed, your organisation stands only to gain.'
13 It is important for a company to encourage original thinkers because
A this allows it to promote innovative products.
B this enables it to stay ahead of its rivals.
C they are very flexible about their working hours.
D their talents are ideally suited to the market.
14 John Serrano thinks that original thinkers should be
A helped to develop better people management skills.
B asked to manage change within the organisation.
C supported so they can perform well for the company.
D encouraged to follow company procedures.
15 What does Ian Freeman say about original thinkers?
A They are unenthusiastic and poorly motivated.
B Their work standards are impossibly high.
C Their abilities are hard to recognise.
D They lack awareness of commercial processes.
16 What problems can be observed when there are original thinkers in the workforce?
A They may have a negative effect on other workers.
B They dislike the concept of teamwork.
C They rush tasks through to completion.
D They cannot work with less creative colleagues.
17 In what way is the games company's approach to original thinkers special?
A It allows them to work from home whenever they wish.
B It uses different forms of disciplinary action for them.
C It promotes a relaxed atmosphere in the workplace.
D It encourages them to reduce the risks that they take.
18 A traditional organisation wishing to employ original thinkers needs to
A provide them with projects they are interested in.
B assess whether their contribution makes up for any problems.
C have a flexible approach if goals are not always achieved.
D be prepared to handle any negative feedback from colleagues
《Sheer genius—or a waste of time》，纯粹是天才，还是浪费时间?文章讲的是公司里的那些有创意的人(original thinkers)，他们对于公司的存在到底有什么价值，公司又该怎么利用他们?
13题，问对于公司来讲鼓励有创意的人很重要的原因是什么。答案是第二段的第一句，非常明显：Current business wisdom is that companies need creative, innovative people to beat competitors。现如今的商业智慧是公司需要有创造性的、创新型的人才来打败对手。也就是B选项说的：让他们能够超越对手。
14题，问John认为有创意的人应该怎么样。答案是第三段：He believes that companies need to learn how to manage their original thinkers in order to ensure that the business profits from their contribution公司应该学会怎样管理有创意的人，从而确保公司能够从他们的贡献中盈利。也就是应该努力使那些有创意的人的才华能够造福公司。选C：他们应该得到支持，从而为公司做的好。其他几个选项根本没有说到点子上，一看就可以pass掉。
15题，Ian关于有创意的人是怎么说的。答案是第四段的最后一句：他们有激情有动力但是却对商业方向和系统一无所知。选D：缺乏对商业过程的了解。Business direction and systems可以和commercial processes相对应。
16题，问当工作场所出现了有创意的人，会发生什么问题。答案是第五段的这么一句：The original thinkers themselves may be unaware of any problem, but having them around can be disruptive to colleagues。他们自己可能没有意识到，但是有这样的人在身边会对同事们造成麻烦。disruptive是disturbing的意思。
17题，问游戏公司对待有创意的人的方式特别在什么地方。答案是第六段，看公司总监的原话：We encourage our games designers by creating an informal working environment。创造一种非正式的工作环境，也就是C选项说的relaxed atmosphere。这题可能会有人误选A，那是错误的理解了最后一句。最后一句说工作和家庭生活没有明显的区别，是说工作时间是弹性的，不代表同意他们随时随意在家里工作。
18题，问传统的机构如果想要雇佣有创意的人需要什么。答案是最后一段的这么一句话：the first step is to check that original thinkers are worth the effort.。第一步是检测这些有创意的人是否值得所作的这些努力。后面紧接着问了，他们带来的好处是否值得他们造成的混乱?所以答案是B：评估他们的贡献能否弥补任何问题。
BEC真题四
Setting up an appraisal scheme
Appraisals can be a wonderful opportunity for your staff to focus on their jobs and make plans to develop their unused potential. (0) ..........So, if you have decided that an appraisal scheme should be set up in your company, you need to establish some formal procedures and make some decisions before you begin. Even if your company already has a scheme, you need to consider what you want to achieve and how you are going to do this.
First of all, you need to decide on your key objectives and the real purpose of your scheme.(8).............A scheme should never be introduced at a time of redundancies, or simply for profit or competitive edge, because this will create fear and alienate staff. The next step is to decide how the scheme can most successfully be managed. It is essential that all senior staff are committed to the process and willing to make a positive contribution.
The person given responsibility for designing the scheme and the appraisal forms needs to have knowledge of all roles within the organisation. He or she must also be aware of employees' potential needs. (9).............It should be someone who is trusted and whom staff will turn to if they are concerned about their appointed appraiser or the appraisal interview. The design of the scheme should indicate who will be appraising whom. This needs great tact and sensitivity. First, remember that no manager can effectively appraise more than seven or eight people. It is equally important to remember that, if significant numbers of staff are appraised by someone they dislike, or by a person whose values they do not share, the success of your scheme may be threatened.(10) ............. So bear this in mind from the beginning and, if necessary, establish an appeals procedure.
Having decided on your policy and who will appraise which members of staff, you need to communicate this in the simplest possible way. Avoid lengthy documents - few people will read them. (11).............Most organisations choose a person's line manager to be the appraiser. This can be seen as an opportunity or a threat, so be ready to consider alternatives if necessary.
Once you have established the appraisal process, make sure that appraisal interviews take place at a convenient time, and ideally on neutral ground. It should be borne in mind that some appraisals may involve the disclosure of confidential information. (12) .............These will show the decisions that were taken during the interview and will also indicate any new performance targets that have been agreed.
篇4：BEC中级考试真题
BEC真题一
Evaluating the performance of the board
Few employees escape the annual or twice-yearly performance review. (0) .....G......The answer is not a great number. And the smaller the company, the fewer checks there are on how well the directors are doing. Some of the largest companies formally assess the performance of their board, but very few new or growing companies have managed to get round to establishing any such procedure.
Many business experts believe, however, that it is important for all companies to review the performance of the board. (8) .............Another reason is that the board itself needs information on how well it is doing, just as much as other employees do. For the chief executive, appraisal of some sort is absolutely essential for his or her own sake and for the good of the company. Indeed, many of those who have reached this level remark on how lonely the job of chief executive is and how few opportunities they get to discuss issues relating to it.
There is some evidence to show that once smaller companies put a board appraisal process in place, they find this process relatively easy to operate. (9) .............Their counterparts in larger organisations, however, are often afraid that appraisals could be a challenge to their status.
So, how should companies assess their board? (10) .............At a very basic level,this could simply mean getting all the directors to write down what they have achieved and how they can improve on it. At the other end of the scale is the full '360-degree' appraisal. Here, each director is appraised in a systematic manner by a combination of the chairman and fellow directors.
In the largest companies there are many methods for assessing the board. A number of such companies have self-assessment schemes. The chairman may meet each board member individually to ask how things are going, in a fairly informal way. The whole board might also meet to talk about its progress in open session. (11).............These might ask for people's opinions on the board's main tasks or on how well the committees are working.
Research indicates there has been some improvement in the way the appraisal of board members is conducted. (12) .............The chairman will have been involved directly or indirectly in the appraisal of all members of the board. Whose job is it, then, to appraise the chairman?
A It is often the case that the directors of such companies are even happy to receive criticism, as this can prevent them from making basic mistakes.
B The rest of the workforce sees it as unfair if the directors are the only members of the company to escape appraisal.
C These are encouraging as they put a limit on the power of the chairman to assess fellow directors.
D Alternatively, questionnaires might be distributed to directors, forming the basis for future discussion.
E One issue remains, however, when all the others have been dealt with.
F It is generally agreed that it is the chairman's responsibility to ensure the regular appraisal of each member of the board.
G However, one wonders how many companies have in place a formal appraisal process for their board of directors.
《Evaluating the performance of the board》，评估董事局的表现。众所周知一个公司里面是经常对员工的表现进行评估的，那么谁又来评估董事局的表现呢?这篇文章讲了对董事局表现进行评估的重要性和一些方法。
第八题，前面说对董事局的表现进行评估是很重要的。空格后面的句子中有another reason，可见这个第八空应该填入对董事局表现进行评估原因的句子。B符合这一特点，为什么要进行评估，因为“如果决策层是公司唯一逃避评估的成员的话，其他的员工会视之为不公平。”
第九题，前面说小公司会发现这种评估过程更容易操作。空格后面一个however，说大公司的决策层会认为评估是对他们地位的一种挑战。可见这个空格应该填入表示小公司愿意接受评估的句子。A符合这一特点：通常这些公司的决策层会很乐意接受批评，因为这可以防止他们犯错误。这里的such companies是个暗示，可以和前面的smaller companies对应上。
第十题，前面问怎样对公司的董事局进行评估。那么很明显，后面跟的句子应该和评估的方式方法有关。符合这一标准的只有F：一般认为确保对董事局里每个成员的定期评估是主席的责任。也就是说是依赖于主席进行评估。responsibility是个关键词。
第十一题。第五段依然是讲评估的方法，具体的过程。空格的前面说主席可以单独会见董事局的每一个成员，或者是集体在一起谈话。空格后面说这些可以询问人们关于董事局主要任务以及委员会的工作进展情况的意见。ask for people’s opinion是个关键点，什么可以询问人们的观点?调查。选D，questionnaires是个关键的暗示：或者，也许可以给经理们分发调查问卷，形成未来讨论的基础。
第十二题，这一空前面说有调查显示对董事局成员进行评估的方法有所改善。空格后面来了一个疑问，提出没有人评估主席。可见第十二题有转折的意思，选E，有关键的连词however,而且E的one issue remains，正好对应最后一段最后一句话的一个问题。内容上也吻合。
BEC真题二
HOW TO MARKET YOURSELF
We manage our own careers now. So knowing how to brand and position yourself in the market as 'Me plc' at different stages of your working life is becoming an increasingly vital skill. At least that is what image expert Mary Spillane believes. 'Employment as we know it is decreasing. Jobs don't exist, work exists. In the next decade most of us will be suppliers, not staff. We will have clients not bosses. If you are under 30, you probably know that there is only one firm to join for life: Me plc. It promotes you and your potential to others.'
'We're working in multi-national, multicultural, multi-corporate teams and it's important to understand the implications of this. We need to create a personal brand that is unique, but complements the brand of the corporation we are working for. You have to find a way to do it so that you are not just a typical employee,' advises Spillane. 'You have to decide what central values you want to project, and also what may need to alter from situation to situation.'
Many people only remember Mary Spillane for the years she spent running a cosmetics company, but she actually has masters degrees in information science and politics. She used to hide that hard-hitting side, but is now eager to show it and forget about cosmetics. 'Now that I'm working in the boardrooms of major plcs and global companies, I'm playing up my degrees and management background so that the image side is seen only as an addition to the value side,' says Spillane.
Some contracts take longer than others. 'The City law firms I'm currently working for are really difficult because they don't have any idea of what their brand should be, and are still very traditional even when talking about becoming modern. I'm showing them how to do everything from changing their reception areas -which tend to be very off-putting with their high-fronted reception desks - to how to make small talk that is less formal and rigid. Companies rebrand themselves all the time, spending millions on new office interiors and so on. But without an underlying change of attitudes, it can prove an empty exercise.'
She argues that for individuals too, there must be more than a surface change, as rebranding goes deeper than a mere change of wardrobe. Beyond advice on appearance, she tells clients, 'Remind yourself of what you are selling: the personal values that comprise your brand. Learn to present yourself in a way that will project what you want to deliver. Lifelong learning is essential, together with the sort of discovery and adventure that promote personal growth. Always have an up-to-the-minute CV ready to print out, refreshing it every few months with your most recent achievements, just to remind others of your brand value.'
She believes it is essential that you understand both your public self and your private self, as well as your blind spots and your potential, in order to create an effective brand. The public self is the image you project to the world, the private self is what you know about yourself but others don't, arid blind spots are those things that others see about you but you can't see for yourself. By deciding what image you want other people to see, emphasising more of your private self and sorting out a few blind spots, you will increase not only your potential to influence others, but also your self-esteem and self-confidence.'
13 In the first paragraph, Mary Spillane says people should learn how to market themselves because
A it encourages companies to give them a job for life.
B in the future it will be a company requirement.
C in many careers it is becoming difficult to succeed.
D it will help them adapt to developments in the job market.
14 Spillane says that, when creating a personal brand, it is important to
A change things depending on the circumstances.
B decide what image people would like you to present.
C make sure that colleagues feel at ease with your image.
D follow the example of someone in the company you work for.
15 What do we learn about Spillane in the third paragraph?
A She is embarrassed about her career with a cosmetics company.
B She doesn't like talking about her academic background.
C She has qualifications many people are unaware of.
D She worries about how other people see her.
16 Which problem does Spillane refer to when talking about the companies she is presently working with?
A They find it difficult to accept her ideas.
B They are unaware of how to rebrand themselves.
C They don't want to spend large amounts of money.
D They are unwilling to modernise their work environment.
17 When advising people on rebranding themselves, Spillane tells them to
A attend courses to gain specialist skills.
B update regularly their written proof of what they can do.
C try out different ways of presenting themselves to others.
D remember that what they look like is the most important point.
18 Spillane says that, in order to rebrand yourself successfully, it is important to
A ask for other people's opinions about your image.
B feel confident about what you are trying to achieve.
C learn how to make use of all aspects of your character.
D model yourself on people with a certain amount of influence.
《How to market yourself》，怎样开发你自己。这篇文章主要是一个专家(Mary Spillane)对个人在职业生涯中的一些建议，包括怎么定位、怎样正确认识自己等等。很实用很中肯的一篇文章。看来这国外的专家并不也是夸夸其谈之辈啊。
13题，问第一段Mary Spillane认为人们应该学会开发他们自己的原因是什么。第一段里这个专家认为就业机会在减少，job不存在了，存在的是work，在未来十年所有人都将成为才华和能力的提供者(supplier)，而不是员工(staff)，老板将变成自己的客户。从专家的这段话可以看出她认为人们应该学会开发自己的原因是适应就业市场的发展，也就是D答案所说的。A在原文没有提到，B的理解有误，原文说there is only one firm to join for life: Me plc。生活中只有一个值得加入的公司：自我公司。这句的意思还是说人们要学会开发自己，而不是将来有公司需要。C在原文中也没有提到。
14题，问在创造个人品牌的时候，很重要的是什么。答案是第二段的最后一句：You have to decide what central values you want to project, and also what may need to alter from situation to situation.你必须决定自己要建立的中心价值什么，同时还有哪些是需要随着环境的改变而改变的。A的表述正确，根据环境来改变事情。B不对，不是说决定人们想要你呈现的形象，而是自己决定自己想要建立的中心价值。C、D在原文都没有提到。
15题，问第三段可以了解到Spillane的什么事。第三段介绍说这个女人曾经经营过一家化妆品公司，但其实她还拥有信息科学和政治的硕士学位。当在化妆品公司的时候她试图把学历的一面深藏不露，但是现在换了一家公司，她迫不及待的想将这一面给展现出来。从这些可以看出这个女人的思路：需要哪一面就表现哪一面。15题的答案是C：她拥有的素质很多人都不知道。A不对，没有提到尴尬，B不对，在适当的时候才会去谈论自己的学历背景，D在原文也没有提到。
16题，问Spillane指出了现在工作公司的什么问题。答案是第四段的这么一句：they don't have any idea of what their brand should be, and are still very traditional even when talking about becoming modern.对于自己的品牌应该是怎么样的他们没有任何概念，同时在谈到变得现代时依然很传统。这一段是讲这个公司在转变时的一些问题，他们投入了巨大的财力想重新树立自己的品牌，但是没有一个深层次的态度的转变，是很难有实效的。答案是B，不知如何重新树立自己的品牌。A不对，没有说不愿意接受，C不对，公司投入巨大，D不对，不是不愿意现代化，而是不知道怎么现代化，说要现代化还是显得很传统。
17题，问对于想要重新树立自己品牌的个人，Spillane的建议是什么。答案是第五段的最后一句：Always have an up-to-the-minute CV ready to print out, refreshing it every few months with your most recent achievements时刻要有一个准备打印的最新的简历，每隔几个月用你最新的成绩来更新一次。总结起来就是B选项所说的“固定更新关于自己能做什么的书面证明”。
18题，问为了能成功的重新树立自己的个人品牌，很重要的是什么。最后一段强调了人应该了解自己的几个方面：公我(public self)、私我(private self)、盲点和潜力,并且分别介绍了四种方面的含义。答案是这么一句，需要提炼总结：By deciding what image you want other people to see, emphasising more of your private self and sorting out a few blind spots。更多的强调私我，并且挑选出一些盲点。总结起来就是B所说的：学会怎样全面利用自己性格的各个方面。
理解一下D选项一个词组的含义：model yourself on(after) somebody：to try to be like someone else because you admire them最后说点不是题外话的题外话。
这篇文章其实并不难，但是很有实用价值。某些地道的商务英语表述可以用在口语里，而更具意义的是，这篇文章里提到了一些关于个人职业的建议，很中肯，值得人参考。
1、jobs don't exist, work exists. In the next decade most of us will be suppliers, not staff. We will have clients not bosses.
这是一种比较新颖的工作观，不应该把自己看做是给老板打工的。每个人都是自己的老板，出售自己的才学和能力，老板只是自己的客户。有了这样的心态，人在工作中就会变得积极主动。不过有一点，客户的质量一定要好好把关啊。
2、You have to decide what central values you want to project, and also what may need to alter from situation to situation.
树立属于自己的品牌，并且相机而动。
3、Remind yourself of what you are selling: the personal values that comprise your brand. Learn to present yourself in a way that will project what you want to deliver.
一个企业要想立足商界需要核心价值，同样的，一个人要立足社会也需要核心价值。关键在于你如何定位自己。找准了定位，就不会迷失方向。
BEC真题三
1 the contact between coach and employee not solving all difficulties at work
2 the discussion of how certain situations could be better handled if they occur again
3 a coach encouraging an employee to apply what has been taught to routine work situations
4 coaching providing new interest to individuals who are unhappy in their current positions
5 coaching providing a supportive environment to discuss performance
6 employees being asked to analyse themselves and practise greater self-awareness
7 coaching enabling a company to respond rapidly to a lack of expertise in a certain area
Coaching
A
Coaching involves two or more people sitting down together to talk through issues that have come up recently at work, and analysing how they were managed and how they might be dealt with more effectively on subsequent occasions. Coaching thus transfers skills and information from one person to another in an on-the-job situation so that the work experience of the coach is used to advise and guide the individual being coached. It also allows successes and failures to be evaluated in a non-threatening atmosphere.
B
Coaching means influencing the learner's personal development, for example his or her confidence and ambition. It can take place any time during an individual's career. Coaching is intended to assist individuals to function more effectively, and it is a powerful learning model. It begins where skills-based training ends, and helps individuals to use formally learnt knowledge in day-to-day work and management situations. Individuals being coached are in a demanding situation with their coach, which requires them to consider their own behaviour and question their reasons for doing things.
C
The coach professionally assists the career development of another individual, outside the normal manager/subordinate relationship. In theory, the coaching relationship should provide answers to every problem, but in practice it falls short of this. However, it can provide a space for discussion and feedback on topics such as people management and skills, behaviour patterns, confidence-building and time management. Through coaching, an organisation can meet skills shortages, discuss targets and indicate how employees should deal with challenging situations, all at short notice.
D
Effective coaches are usually those who get satisfaction from the success of others and who give time to the coaching role. Giving people coaching responsibilities can support their development, either by encouraging management potential through small-scale one-to-one assignments, or by providing added job satisfaction to managers who feel they are stuck in their present jobs. A coach is also a confidential adviser, accustomed to developing positive and effective approaches to complex management, organisational and change problems.
这篇文章讲的是培训(coaching)的作用。培训对一个公司的发展和员工的成长都是至关重要的。文章的内容比较泛，但是题目的答案比较明显。
第一题，教练和员工之间的接触不能解决工作中的所有困难。答案是C段的这么一句：In theory, the coaching relationship should provide answers to every problem, but in practice it falls short of this.理论上，培训可以提供所有问题的答案。但是实践中达不到这样。Fall short of是关键词。
第二题，讨论某些情况如果再度出现的话怎么样可以处理的更好。答案是A段的这么一句：analysing how they were managed and how they might be dealt with more effectively on subsequent occasions.分析应该如何进行处理并且在接下来的情况下怎样可以处理的更有效。这里的dealt with more effectively对应于题干中的better handled，on subsequent occasions.也就是occur again。
第三题，教练鼓励员工将所学应用到日常的工作中。答案是B段的这么一句：helps individuals to use formally learnt knowledge in day-to-day work and management situations.帮助个人将学到的正式知识用在日常工作和管理情况下。这里的day-to-day work and management situations就是题干中的routine work situations，what has been taught也就是formally learnt knowledge。
第四题，培训为在现有岗位上不高兴的个人提供了新的兴趣。答案是D段的这么一句：providing added job satisfaction to managers who feel they are stuck in their present jobs。对感觉自己在现有岗位上受困的经理们提供附加的工作满足感。这里的stuck in their present jobs就是题干中的unhappy in their current position，added job satisfaction可以对应于题干中的new interest。
第五题，培训提供了一个有力的、支持性的讨论工作表现的环境。答案是A段的：It also allows successes and failures to be evaluated in a non-threatening atmosphere.它允许成功和失败在一个没有威胁的气氛下被评估。成功和失败也就是performance，supportive environment可以对应于non-threatening atmosphere。
第六题，员工被要求分析他们自己并且培养出更强的自知。有必要理解下self-awareness的含义，不能简单的从中文理解成自我意识，看英文解释：knowledge and understanding of yourself。所以答案是B段的这么一句：requires them to consider their own behaviour and question their reasons for doing things.要求他们考虑自己的行为并且思考这么做的理由。consider their own behaviour可以对应于题干中的analyse themselves，思考这么做的理由也是为了进一步增进对自己的认识。
第七题，培训可以使得公司对某个领域的技术缺失迅速做出反应。答案是C段的最后一句：indicate how employees should deal with challenging situations, all at short notice.指出员工怎样处理有挑战性的情况，在短时间内。At short notice是一接到通知就，短时间内的意思,可以对应这一题的respond rapidly，challenging situations可以指代题干中的a lack of expertise in a certain area.
BEC真题四
1 In order to complete a task well, it may not be necessary to deal with every detail.
2 If you have too much to do, you may need toturn down work in the future.
3 Any planning activity needs to take place on a regular basis.
4 You should avoid giving additional time to a particular task.
5 It is possible that some routine tasks do not need to be carried out.
6 If you are overloaded with work, it is important to identify the cause.
7 People at all levels perform time-wasting activities.
Successful Time Management
A
The secret of avoiding work pressure is thinking ahead. Every day you need to review your progress towards objectives and decide how you can best use the time available to make further progress. You may find this is best done at the start of your working day but some people prefer to have a planning session just before they finish. Whichever you select - and you may need to experiment to find what suits you best-find some way of fitting the activity into your schedule. Never say, 'I don't have time to plan today'.
B
Managers at all levels occasionally find they have taken on more than they can cope with. This is not a crime, but you must examine the reasons for such a situation and then plan a course of action. Until the problem is resolved, most of your time and energy will go into worrying about the situation and you will feel unmotivated. Think too about how to prevent it happening again. This may require you to be firm and avoid agreeing to more than is realistic.
C
If a review of your working practices shows that you are too much of a perfectionist, do something about this. Modern definitions of quality refer to Witness for purpose'. If you bear this in mind, you may find it easier to persuade yourself to settle for an acceptable level of quality rather than perfection. When thinking about objectives and planning how to achieve them, consider how thoroughly you need to do something in order to meet your requirements. Unless you have spare time, do not spend extra hours on an activity in an effort to cover absolutely everything.
D
If your review of a period of time shows that you are spending time on things that are not really necessary or important, then think hard about whether you can afford this time. Many people file unnecessary papers and attend endless, unproductive meetings. Even top managers can be guilty of misdirecting their efforts by supervising subordinates too closely or failing to delegate. If you question the necessity of certain work, you may find it easier to avoid these misdirected efforts and this will better inform your planning in the future.
《Successful Time Management》，成功的时间管理。文章针对怎么利用时间、提高工作效率提出了一些建议。
第一题，为了完成好一个任务，没有必要处理每一个细节。答案是C段的最后一句话，而且这句话同时是第一题和第四题的答案所在：Unless you have spare time, do not spend extra hours on an activity in an effort to cover absolutely everything.除非你有空闲的时间，否则不要在一件事情上花费额外的时间去努力涉及到所有事情。cover absolutely everything可以对应于deal with every detail。
第二题，如果你有很多要做的，也许需要拒绝以后的工作。答案是B段的最后一句，有点绕：This may require you to be firm and avoid agreeing to more than is realistic.这需要你变得坚定，避免答应超出现实的工作。more than is realistic，也就是眼前无法完成的工作，即work in the future。
第三题，任何计划行为都需要建立在一个有规律的基础上。答案在A段。A段整个就是讲的计划的重要性，有计划，才能合理安排时间。中间说有人喜欢在每天开始的时候计划，有人喜欢在结束前。答案是这么一句：you may need to experiment to find what suits you best-find some way of fitting the activity into your schedule.你必须去试验寻找到最适合你的——寻找将这个活动融入到你的时间表的某种方法。要让计划融入进你的时间表，也就是说计划要成为你的日程的固定部分，即题目说的take place on a regular basis。
第四题，在第一题已经说了，C段的最后一句，extra hours可以对应于additional time。
第五题，可能有些例行的任务不需要被执行。答案是D段的第一句：If your review of a period of time shows that you are spending time on things that are not really necessary or important, then think hard about whether you can afford this time如果回顾某段时间发现你在一些并不是真正必要或者重要的事情上花费了时间，那么你需要仔细考虑这次你是否花的起。言下之意，有些things that are not really necessary or important(some routine tasks)可以不必花时间做(do not need to be carried out)。
第六题，如果你觉得自己工作负担过重，那么查明原因很重要。答案是B段的这么一句：This is not a crime, but you must examine the reasons for such a situation and then plan a course of action。examine the reasons可以对应于identify the cause。
第七题，各个等级的人都会进行浪费时间的活动。答案在D段，需要提炼。D段整个讲的都是不要把时间浪费在不必要的事情上。前面说不要干一些routine task，后面说顶端的经理们也会误用他们的努力。最后一段盘点了很多人，前面的many people，后面的even top manager，和在一起就是题目说的people at all levels。不管是routine task，还是misdirecting their efforts，都是time-wasting activities。
BEC真题五
1 SunTours runs a risk by selling similar holidays to customers in different income brackets.
2 It is worth offering holidays at a discount to increase the number of bookings.
3 SunTours needs to reflect on its marketing methods if it wants to boost repeat custom.
4 It would be a good idea to sell holidays to locations which other promoters have ignored.
5 SunTours has been disadvantaged by its approach in the past.
6 In certain locations, SunTours may be able to negotiate more favourable contracts.
7 There is an alternative to discount holidays that would be more satisfactory for SunTours' customers.
Four market experts offer advice to SunTours, the middle-market tour operator
A Robert Worth
Marketing to a wider audience could lead to more people buying direct from SunTours rather than going through travel agents, and the consequent reduction in agents' commissions might boost company profits. Towards the end of the season, reducing the cost of holidays would attract last-minute customers, thus avoiding any possible loss on unfilled accommodation and flights. The company could also increase profits by selling more specialised holidays here in Britain, perhaps by offering breaks at historic sites and coastal destinations.
B Steven Worrel
Whether it's worth discounting surplus holidays is an arguable point, as it not only cuts into profits, but also results in budget-conscious holidaymakers being put next to SunTours' more affluent customers, thus damaging the brand. It may seem attractive at first because of tight margins, but SunTours should think twice before taking up this option. Currently, SunTours is planning to sell higher-margin holidays to previously 'unmarketed' destinations for which demand is greater than supply. It is likely that accommodation providers in these emerging holiday destinations will be more flexible when it comes to setting terms. The firm should go ahead with this policy.
C Ursula Capalbo
Good risk management and higher sales can guarantee higher profits. Although SunTours has always been averse to planning, the company would in fact benefit from a risk model that forecasts the impact of discounting on cash flow and profitability throughout the year. SunTours would then be able to change direction when things go wrong, as they inevitably do from time to time. Diversification can increase rather than spread risk, so caution is needed as the company enters regions where facilities for tourists are not yet fully developed. Targeting customers nearing retirement age, whose disposable income and leisure time are increasing, would be ideal.
D Gillian Wilmot
SunTours knows that good relationships with customers is the key to success in the travel business. With this in mind, the company should consider that brochure mailings, unlike electronic communications, can attract customers and maximise year-round opportunity. They encourage summer tourists to take another break and can even be used to send a thank-you letter to returning customers. Selling holidays at a reduced price is definitely not a sensible option. A better choice would be value-added promotions which can improve profitability and build on SunTours customers' desire for high-quality service.
四个专家分别对一个度假公司的发展给出了自己的意见。怎么锁定目标客户，怎么定价，怎么打折，都是一门学问。题目信息稍微有些隐晦。话说这个BEC阅读的第一部分，普遍难度不是很大，可个别题目一旦含蓄起来，也是很难在文章中找到答案的影子的。
第一题，通过将同样的假日出售给不同收入层次的客户是有风险的。这题的答案够隐晦的，而且不是特别的对应。答案是B段开头的一段话。说该不该将多余的假期打折，是一个有争议的点。这样会导致一些注重预算的人被放在了SunTours’的一些更富裕的客户旁边，从而将品牌给毁了。注重预算的(budget-conscious)和更富裕的(more affluent customers)是两种不同的收入人群，也就是different income brackets，damaging the brand，毁坏了品牌，言下之意，这么做是有风险的，即runs a risk。
第二题，说值得提供打折假期来增加预定的数量。答案是A段的这么一句：Towards the end of the season, reducing the cost of holidays would attract last-minute customers, thus avoiding any possible loss on unfilled accommodation and flights。减少假日的开销可以吸引最后的客户，从而避免空余的住宿和飞行带来的损失。Unfilled accommodation，没有被预定的住宿，对应于题目中的booking。
第三题，如果想要增加回头客，SunTours需要反思它的市场策略。答案在D段，需要提炼：the company should consider that brochure mailings。They encourage summer tourists to take another break and can even be used to send a thank-you letter to returning customers.先说公司应该考虑邮寄宣传册，接着说他们可以鼓励暑假的游客去休另一个假期甚至可以用来给回头客发送感谢信。后面的句子整个说的就是如何boost repeat customer，前面的consider brochure mailings是具体说明如何思考市场策略(reflect on marketing methods)
第四题，说卖其他开发者忽略的地方的假期将会是一个不错的点子。答案是B段的这么一句：SunTours is planning to sell higher-margin holidays to previously 'unmarketed' destinations for which demand is greater than supply。计划出售先前没被开发的地方的更高利润的假期，在那里供不应求。Unmarketed destination也就是other promoters have ignored。在供不应求的地方做生意，但是是a good idea。
篇5：中级会计职称考试题型
中级会计职称《中级会计实务》、《财务管理》和《经济法》三个科目考试题型如下：
《中级会计实务》科目试题题型为单项选择题、多项选择题、判断题、计算分析题、综合题。
《财务管理》科目试题题型为单项选择题、多项选择题、判断题、计算分析题、综合题。
《经济法》科目试题题型为单项选择题、多项选择题、判断题、简答题、综合题。
延伸阅读：中级会计职称考试真题
一、中级会计实务考试真题及答案解析
1.10月31日，甲公司获得只能用于项目研发未来支出的财政拨款1 000万元，该研发项目预计于12月31日完成。月31日，甲公司应将收到的该笔财政拨款计入( )。
A.研发支出
B.递延收益
C.营业外收入
D.其他综合收益
【答案】B
【解析】该财政拨款是用于补偿以后期间费用或损失的，在取得时先确认为递延收益，选项B正确。
2.年1月1日起，企业对其确认为无形资产的某项非专利技术按照5年的期限进行摊销，由于替代技术研发进程的加快，201月，企业将该无形资产的剩余摊销年限缩短为2年，这一变更属于( )。
A.会计政策变更
B.会计估计变更
C.前期差错更正
D.本期差错更正
【答案】B
【解析】该项无形资产变更摊销年限，属于会计估计变更，选项B正确。
3.2013年3月5日，甲公司承建一项工程，合同约定的工期为18个月，合同总收入为300万元，预计总成本为250万元。甲公司采用完工百分比法确认收入，完工百分比按照累计实际发生的合同成本占合同预计总成本的比例确定。至2013年末已确认收入140万元，已收到工程款150万元。至年6月30日，该工程累计实际发生的成本为200万元，预计至工程完工还将发生成本50万元，剩余工程款将于项目完工时收到。2014年1~6月份，甲公司应确认的收入总额为( )万元。
A.90
B.100
C.150
D.160
【答案】B
【解析】至2014年6月30日，工程累计完工进度=200/(200+50)×100%=80%，累计确认收入=300×80%=240(万元)，至2013年年末已确认收入140万元，所以2014年1~6月份，甲公司应确认的收入总额=240-140=100(万元)。
中级职称经济法考试真题及答案解析
二、1.根据企业所得税法律制度的规定，下列项目中，享受税额抵免优惠政策的是( )。
A.企业的赞助支出
B.企业向残疾职工支付的工资
C.企业购置并实际使用国家相关目录规定的环境保护专用设备投资额10%的部分
D.创业投资企业采取股权投资方式投资于未上市的中小高新技术企业2年以上的投资额70%的部分
【答案】C
【解析】(1)选项A：企业的赞助支出不得在企业所得税税前扣除。(2)选项B：企业向残疾职工支付的工资，如果符合税法规定，可以加计扣除100%。(3)选项C：企业购置并实际使用符合规定的环境保护、节能节水、安全生产等专用设备的，该专用设备的投资额的10%可以从企业当年的应纳税额中抵免;当年不足抵免的，可以在以后5个纳税年度结转抵免。(4)选项D：享受抵扣应纳税所得额优惠。
2.根据专利法律制度的规定，下列关于专利申请人的表述中，不正确的是( )。
A.专利申请人可以是发明人个人，也可以是职务发明的单位
B.共同完成发明创造的个人，除另有协议外，可以作为共同的专利申请人
C.在中国没有经常居所的外国人，不能成为中国专利申请人
D.通过合同取得专利申请权的人属于继受取得申请权的专利申请人
【答案】C
【解析】(1)专利申请人包括发明人或者设计人、共同完成发明创造或者设计的人、职务发明中的单位、完成发明创造的外国人、继受取得申请权的人等;(2)在中国没有经常居所或者营业场所的外国人、外国企业或者其他外国组织在中国申请专利或者办理其他专利事务时，应当委托依法设立的专利代理机构办理。
3.甲公司取得一项外观设计专利。根据专利法律制度的规定，乙公司未经甲公司许可的下列行为中，属于侵犯该专利的是( )。
A.为生产经营目的购买并使用甲公司制造的该专利产品
B.为生产经营目的购买并销售甲公司制造的该专利产品
C.为生产经营目的购买并许诺销售甲公司制造的该专利产品
D.为生产经营目的制造并销售该专利产品
【答案】D
【解析】(1)选项ABC：专利产品或者依照专利方法直接获得的产品，由专利权人或者经其许可的单位、个人售出后，使用、许诺销售、销售、进口该产品的，不视为侵犯专利权;(2)选项D：未经专利权人许可，为生产经营目的制造、许诺销售、销售、进口其外观设计专利产品，构成侵犯专利权。
三、中级职称财务管理考试真题及答案解析
1.下列各项政策中，最能体现“多盈多分、少盈少分、无盈不分”股利分配原则的是( )。
A.剩余股利政策
B.低正常股利加额外股利政策
C.固定股利支付率政策
D.固定或稳定增长的股利政策
【答案】C
【解析】采用固定股利支付率政策，股利与公司盈余紧密地配合，体现了“多盈多分、少盈少分、无盈不分”的股利分配原则。
2.股份有限公司赋予激励对象在未来某一特定日期内，以预先确定的价格和条件购买公司一定数量股份的选择权，这种股权激励模式是( )。
A.股票期权模式
B.限制性股票模式
C.股票增值权模式
D.业绩股票激励模式
【答案】A
【解析】股票期权是指股份公司赋予激励对象在未来某一特定日期内以预先确定的价格和条件购买公司一定数量股份的选择权。
3.某公司20初所有者权益为1.25亿元，年末所有者权益为1.50亿元。该公司2012年的资本积累率是( )。
A.16.67%
B.20.00%
C.25.00%
D.120.00%
【答案】B
【解析】资本积累率=(1.5-1.25)/1.25=20%。
篇6：中级会计职称考试报名条件
(一)基本条件
报名参加中级资格考试的人员，应具备下列基本条件：
⑴坚持原则，具备良好的职业道德品质;
⑵认真执行《中华人民共和国会计法》和国家统一的会计制度以及有关财经法律、法规、规章制度，无严重违反财经纪律的行为;
⑶履行岗位职责，热爱本职工作。
(二)具体条件
报名参加中级资格考试的人员，除具备基本条件外，还应具备下列条件之一：
⑴取得大学专科学历，从事会计工作满5年;
⑵取得大学本科学历，从事会计工作满4年;
⑶取得双学士学位或研究生班毕业，从事会计工作满2年;
⑷取得硕士学位，从事会计工作满1年;
⑸取得博士学位。
上述有关学历或学位，是指经国家教育行政部门认可的学历(学位)。有关会计工作年限，是指报考人员取得规定学历前后从事会计工作时间的总和，其截止日期为考试报名年度当年年底前。对通过全国统一考试，取得经济、统计、审计专业技术中级资格，并具备上述基本条件的人员，可报名参加中级会计资格考试。
拓展阅读：中级会计职称考试科目
中级资格：考试科目包括《中级会计实务》、《财务管理》和《经济法》。
参加中级资格考试的人员，应在连续的两个考试年度内通过全部科目的考试，方可获得中级资格证书。
篇7：中级会计职称考试分值
中级会计职称考试将在9月9日-10日举行，时间感觉过的越来越快，复习时间可能来不及，那么哟哪些章节需要重点复习，所占的分值大呢?一起来看看吧。
《中级会计实务》
《财务管理》
《经济法》
篇8：中级会计职称考试科目
中级资格：考试科目包括《财务管理》、《经济法》和《中级会计实务》。
参加中级资格考试的人员，必须在连续的两个考试年度内通过全部科目的考试，方可获得中级资格证书。
中级资格《财务管理》科目考试时长为2.5小时，《经济法》科目考试时长为2小时，《中级会计实务》科目考试时长为3小时。
延伸阅读：中级会计职称考试《财务管理》单选题
企业上一年的销售收入为2000万元，经营性资产和经营性负债占销售收入的比率分别是50%和30%，销售净利率为15%，发放股利180万元，企业本年销售收入将达到3000万元，并且维持上年的销售净利率和股利支付率，同时，一条旧生产线需要更换，市场价格为100万元。则企业本年的外部筹资额为( )万元。
A、100
B、80
C、20
D、120
【答案】 D
【解析】 上年的股利支付率=180/(2000×15%)=60%，利润留存率=1-60%=40%
外部融资额=(3000-2000)×(50%-30%)-3000×15%×40%+100=120(万元)。
2.多选题
以下属于资金需要量预测的方法的是( )。
A、因素分析法
B、比较分析法
C、销售百分比法
D、资金习性预测法
【答案】 ACD
【解析】 资金需要量预测的方法主要有：因素分析法、销售百分比法和资金习性预测法。
依据：2015年教材第五章第123~125页。
3.多选题
下列各项中，属于经营性负债的有( )。
A、应付账款
B、应付票据
C、应付债券
D、应付销售人员薪酬
【答案】 ABD
【解析】 经营性负债指的是与销售额保持稳定比例关系的负债或者理解为经营活动中产生的负债。应付债券不属于经营性负债。
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