出自:国家开放大学商务英语3

二、阅读理解(每题10分) 阅读下面的文章,根据文章内容判断文章后的句子是正确(T)还是错误(F)。 Functions of Logistics   Logistics is the physical flow process of goods from the point of origin to the point of consumption concerning transportation, warehousing and storage, loading and unloading, goods handling, packing, distribution processing delivery and information management. For example, after a commercial transaction is done, logistics will carry out the transfer of goods from the seller to the buyer for the lowest cost and in the most effective manner. During the transfer process, logistics facilities, equipment (carriers), administration of information and standardization are needed.   Logistics has three major functions. Firstly, it creates time value. The same goods can be valued differently at different times. Goods are often in stagnation during the transfer process, which is called the storage of logistics. Secondly, it creates location value. The same goods can be valued differently at different locations. The value added during the transfer process is the location value of logistics. Thirdly, it creates distribution processing value. Sometimes the distribution processing changes the packages of the goods. That is, during this stage, it cuts large packages of goods into smaller parts, which creates added value for goods. 1. Logistics is the physical flow process of goods from the seller to the buyer. 回答 2. Administration of information and standardization are needed during the transfer process. 回答 3. Storage creates the location value for goods. 回答 4. The same goods can be valued differently at different times and locations. 回答 5. Large packages of goods should always be cut into smaller parts to create added value. 回答
— —We offer special services such as personal belongings, express, holiday pick-up and delivery services and so on. 选择一项: A. What kind of special services do you offer? B. How would you offer your special services? C. Why do you offer your special services?
—Good morning. Far East Logistics Company. . —Good morning. This is Maggie Bonner. I would like to know more about your products. 选择一项: A. Who is that calling? B. What do you want? C. May I help you?
You can get the goods to your door so quickly nowadays. 选择一项: A. deliver B. delivering C. delivered
We work closely every large airline like Air China, Air France and American Airlines. 选择一项: A. with B. to C. in
二、阅读理解(每题10分) 阅读下面的文章,根据文章内容给题目选择正确的答案。 The Importance of Information in the Supply Chain   Information is important because it provides the facts that supply chain managers use to make decisions. Without information, a manger will not know what customers want, how much inventory is in stock and when more products should be produced and shipped. In short, without information, a manager can only make decisions blindly.   Managers must understand how information is gathered and analyzed. This is where information technology comes into play. Information technology serves as the eyes and ears of management in a supply chain, capturing and delivering the information necessary to make a good decision. For instance, an IT system at a personal computer manufacturer may help a manager analyze the information and recommend an action. The manager can use the remaining chips first, then look at demand forecast, and determine whether to order more chips.   There are four reasons why timely and accurate information has become more important for effective logistics system design and operations. First, customers recognize information about order status, product availability, delivery schedule, and shipment tracking as necessary elements of total customer service. Then, managers realize that information can be used to reduce human resource requirements. What’s more, information increases flexibility with regard to how, when, and where resources may be used to gain strategic advantage. And finally, enhanced information transfer and exchange capability using the Internet is changing relationships between buyers and sellers and refining channel relationships. 1.Information is so important that .回答 A. it provides the facts that supply chain managers use to make decisions B. managers can only make decisions blindly without it C. managers will know nothing without it 2.Information technology.回答 A. could be used to gather and deliver information to make decisions B. can be used to determine whether to order more chips C. is necessary to make a good decision 3.Information can.回答 A. help customers to know many things but not product availability. B. not be used to reduce human resource requirements C. help to refine channel relationships 4.If you are a manager, you will use information to .回答 A. order more chips B. help improve customer service C. know which staff is not on duty and should be laid off 5.The main point of this passage is about.回答 A. how to use information B. the importance of information C. where to gather information
— Don.t hesitate to click on our website when you need us. — . Thank you. 选择一项: A. Yeah, I can B. Sure, I will C. Of course, I know
二、翻译(每题10分) 1. After a commercial transaction is done, logistics will carry out the transfer of goods from the seller to the buyer for the lowest cost and in the most effective manner.回答 A. 在完成商业交易后,物流将执行商品从卖方到买方的转移,为了最低成本和最高效率。 B. 在完成商业交易后,物流将以最低成本和最有效的方式将商品从卖方运输到买方。 C. 在完成商品交易后,物流将以最低费用和最有效的礼仪将商品从卖方转移到买方。 2. Goods are often in stagnation during the transfer process, which is called the storage of logistics.回答 A. 商品在流转过程中往往有处于停滞状态的时候,这被称为物流存储。 B. 转移过程中的商品往往静止不动,这被叫做物流储存。 C. 变化过程中的商品往往停滞不前,这被定义为物流储存。 3. Sometimes the distribution processing changes the packages of the goods.回答 A. 有时,分配过程会改变商品的包装形式。 B. 有时,分销流程会改变产品的包裹样式。 C. 有时,配送加工会改变商品的包装形态。 4. Information is important because it provides the facts that supply chain managers use to make decisions.回答 A. 信息很重要,因为它提供了事实,以便供应链管理者决策。 B. 信息很重要,因为它提供了供应链管理者用以决策的事实。 C. 信息很重要,因为供应链管理者可以利用它提供信息进行决策。 5. With the rapid economic growth in China, the logistics industry is expanding greatly.回答 A. 随着中国经济的快速发展,物流行业也极大发展。 B. 凭借迅速发展的中国经济,物流行业迅速扩大。 C. 在中国,随着快速发展的经济,物流行业飞速延伸。
— __________________ — Alright, I will try my best. 选择一项: A. Do you know about business tax? B. What do you think about business tax? C. Can you give me a brief introduction about business tax?
— What is the criminal limit? — 选择一项: A. The amount exceeds 10% of the amount that he should declare. B. My company has been fined. C. It depends on different taxes.
Does that include the turnover_________ in advance? 选择一项: A. to receive B. received C. receiving
Assets appear on your balance ________. 选择一项: A. sheet B. flow C. statement
According to law, taxable services refer to transportation, ________, finance, insurance and the like. 选择一项: A. instruction B. construction C. introduction
阅读下面的文章,根据文章内容给题目选择正确的答案。   No matter how small your business is and what industry you are in, your company has assets. From a computer to a processing plant, every single thing your company owns is an asset.   Assets can be in different forms. Some assets are physical, such as computers, filing cabinets, and delivery vans. Others are legally binding promises, such as accounts receivable, the money owed to your company. Still others seem to exist more on paper, for example, a year’s worth of insurance paid in advance. No matter what form it takes, anything with monetary value that your company owns counts as an asset.   Assets appear on your balance sheet, reporting the key financial statements at the end of each accounting period. Your assets will be split into different types to make analysis easier. The order in which you list them on the balance sheet typically matches the way they appear in your chart of accounts.   Assets do more than just show up on reports, though. They are the resources your company uses to produce revenue. Your business cannot bring in sales without assets. For product-based businesses, you can’t produce anything without proper assets. It’s true for service companies as well. At least, you have to have cash to pay your expenses and to help get the word out that your company exists. Service companies also need basic tools to provide service to customers: a hair stylist needs a chair, scissors, and styling tools; an accountant needs a computer and a lot of file cabinets. Assets are key factors for any business. 1. Which of the following is NOT physical asset?回答 A. Filing cabinets. B. Accounts receivable. C. Delivery vans. 2. According to the passage, where do the assets appear?回答 A. The balance sheet B. The income statement C. The cash flow 3. What do you think an accountant is responsible for?回答 A. An accountant is responsible for hair design. B. An accountant is responsible for computer repair. C. An accountant is responsible for bookkeeping. 4. According to the passage, which of the following is INCORRECT?回答 A. Every business has assets B. Assets can be in different forms. C. Every businesscan bring in sales without assets. 5. What is the passage discussing about?回答 A. Every business has assets. B. Assets can be in different forms. C. Assets appear on the balance sheet.
— — For individual income tax, it is within the first 7 days. 选择一项: A. What do you mean by taxable services? B. What is the deadline for tax declaration? C. What do you think of the deadline for tax declaration?
If the case reaches the criminal limit, the taxpayer my be accused _______ criminal responsibilities. 选择一项: A. at B. on C. of
________ you have said is very important to us. 选择一项: A. What B. That C. Whose
Generally _________, business tax is based on taxable services, the transfer of intangible assets and sale of immovable property within China. 选择一项: A. speak B. to speak C. speaking
— — They refer to the royalties, including patent right, copy right, trademark right, and so on. 选择一项: A. What are intangible assets? B. What about the tax base? C. How about the tax rate?
It means you can ________ online with us. 选择一项: A. transact B. transport C. translate
阅读下面的文章,根据文章内容判断文章后的句子是正确(T)还是错误(F)。   Accounting errors will happen from time to time, but many common accounting mistakes can be avoided with proper planning and preparation. Here are the top seven accounting mistakes that should be paid more attention to.   1. Not knowing your true cash balance: Due to things like automatic payments and bank charges, money that appears in your cash drawer and your checking account may already be spent.   2. Mistaking profits for cash: When you have a lot of credit sales, your company can post big profits without seeing any cash.   3. Paying bills too soon: If your vendors give you thirty days to pay them, take it. Unless you get a discount for paying early, paying your bills only when they.re due improves your company.s cash flow.   4. Avoiding bookkeeping tasks: Not recording and posting transactions regularly leaves you with a mountain of bookkeeping to deal with in the end.   5. Paying accidental dividends: Every time a corporation owner takes money out of his business, it counts as a dividend. That can lead to a bigger personal income-tax bill.   6. Not keeping personal finances separate from business: Mixing up business and personal money can cause bookkeeping and legal problems.   7. Setting prices too low: Know your costs before you set product or service prices, or you run the risk of losing money on every sale. A simple break-even analysis can help you set prices at a profitable level. 1. Accounting mistakes cannot be avoided. 回答 2. With a lot of credit sales, your company may have no cash at hand. 回答 3. It is recommended not to pay bills too soon. 回答 4. Business money and personal money can be mixed up. 回答 5. Try your best to know your costs before you set product or service prices. 回答
— — According to law, they refer to transportation, construction, finance, insurance and the like. 选择一项: A. Do you know taxable services? B. How do you like taxable services? C. What do you mean by taxable services?
In my opinion, if we___________some new products for young people, we.ll have a bigger market share.
A. come across with
B. come up with
C. come
D. own with
One can always manage to do more things,______ full his schedule is in life.
一个人总能设法做更多的事情,无论他生活中的日程安排得多满。
They had nothing to do but _____.
A: to wait
B: waiting
C: waited
D: wait
The boss suggested ____ (hold ) a meeting and it suggested that he ____ (interest) in our plan.
bearing the uncertainties that are part of the marketing process.
A. initiates
B. innovates
C. involves
Write a covering letter.You are Helen Joyce and you want to find a job during the summer vocation.You may include the information below:
·purpose of job application:money and experience;
·your previous work experiences and education background,etc.;
·hope of being considered for an interview.
Write a recommendation letter for Li Hua who has been working in your company for 5years.You may include the information below:
·his work experience and strengths
·his character and personality
·oh is reasons for leaving the present job,etc.
Write a recommendation letter for Miss Helen Joyce who has been working in your company for 5 years. You may include the information below:her work experience and strengths.
her character and personality.
her reasons for leaving the present job,etc.
Suppose you are the manager and write a recommendation letter for Miss Helen Miller according to the following information.
Candidate:Miss Helen Miller
Working experience:worked in the Export Department of a large firm for over 8years from July 2006 to December 2014.
Her character and advantages:hardworking,honest and reliable,excellent communication skills,work
independently and efficiently,excellent rapport with people of all ages
Reason for leaving:personal reasons
Suppose you are Henry.Last month,you bought a Canon digital camera from JD.com and found that the lens didn.t work properly.You asked for a new one and found that there were some scratches on the screen when the
new camera arrived.You are writing to complain about it:
describe the problems clearly;
ask for a replacement of the camera;
ask for compensation or a 10%discount;
end the complaint letter.
Suppose you are Simon.You purchased a Sony digital camera from Amazon.com and found that there were
scratches on the screen.You are writing to complain about it.
Write a complaint letter.You just bought a smartphone and found that the phone doesn.t work properly.You may
include the information below:
·when and where you bought the phone;
●description of the problems;
·your expected solutions to the problems.
You are Susan.Your company will hold an opening ceremony for a new factory.You are asked to write an invitation letter to David,an important client of your company.The following information should be included:
the reasons to invite him;
the time for the event;
the place for the event;
early reply expected.
―By the way, what do you want me to do there?
―___________________
A. Take it easy.I.ll be there on time.
B. Thank you for doing me such a favor,
C. You have to give a presentation on what our products are.
Importing and exporting is transferring goods from one country to another while paying attention to the laws and requirements of bringing goods out or into that country. If you want to import in large quantities for commercial purposes, you’ll need to have the consent of the local customs department and the right paperwork. Import and export are the basics of international trade. If you are looking forward to starting your own business in the field of importing and exporting business then here are some tips for starters.

  Foreign embassies provide nice programs and a great deal of information about their goods to promote exporting. You can find out exactly what it is you are looking to buy. If you are exporting, you can approach your local department of trade and see what plans they have on offer to promote exports. Besides, you should consult the tax department to find out if there is a particular process to setting up an importing and exporting company and what documentation you will require. It is also necessary that you find out about any licensing requirements for importing and exporting of goods. Some countries do not allow their goods to go to a certain country and vice versa, this is known as an embargo. In this way, you can make sure that there are no embargoes with the country you are looking to trade with.

1、his passage is targeted NOT for _______.

选择一项:

A.beginners
B.starters
C.seniors
答案B

2、Import and export are the basics of _______.

选择一项:
A.international trade
B.internal trade
C.national trade
答案A

3、Foreign embassies provide both programs and _______ to promote foreign trade.

选择一项:
A.information
B.promotion
C.goods
答案A



4、Starters can consult departments for information.

选择一项:

A.foreign
B.police
C.local
答案C

5、Some countries do not allow international trade, and it is called.

选择一项:
A.import
B.embargo
C.export

答案B
Importing and exporting is transferring goods from one country to another while attention _to the laws and requirements of bringing goods out or into that country.
A. to pay
B. paying
C. being paid
Finally, they return theto the people who bought shares in the company.
A. cost
B. price
C. profits
Sometimes a situation willa direct style of management.
A. call up
B. call for
C. call on
Kathy,I.d like you to meet Maggie Jacobs.
— , Maggie. You.re doing a great job.
A. I.m pleased to meet you
B. It.s great to see you again
C. I.m happy to meet you too
I didn.t know you ______ a previous supplier.
A. were
B. be
C. are
Young people can learn how entrepreneurship works by
their own companies.
A. operate
B. operating
C. being operating
Being anmanager means knowing when to use the right management style.
A. affective
B. valid
C. effective