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