剑桥商务英语BEC高级提分试题.doc

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1、剑桥商务英语BEC高级提分试题剑桥商务英语BEC高级提分试题1 A cautious approach can be used when calculating what a pany is worth.2 Consider personnel issues so that you have sufficient resources to fulfill your objectives.3 In order to know if you can make a return on your investment, assess how you can add to thepany you are

2、 buying.4 Providing sufficient support for staff during the acquisition process can have a favourable oute.5 Take into account your long-term requirements to ensure you have the resources you need.6 Even after investing some effort in the acquisition, it may still be necessary to withdraw.7 Terms in

3、itially negotiated can be changed after the acquisition.Mergers and AcquisitionsAs Finance Director of plastics manufacturer VKT, Yvonne Maynart has overseen many successful takeoversAIt is essential to build up a team to handle the acquisition so that your existing business can continue uninterrupt

4、ed during the deal. It also helps to operate with spare capacity so that you can transfer people during the initial stages. A key person should be driving the acquisition process forward, although one person alone cannot assume responsibility for a large deal. It is clearly vital to do thorough rese

5、arch when identifying potential targets - but do not be afraid to walk away from a deal if you bee aware of serious difficulties with a pany you are targeting.BCD答案详解： 这篇文章是关于收买的一些建议。一位专家针对收买可能出现的情况给出了自己的看法。A段是说要专门建立一个团队来处理收买事宜，要有一个关键的人来推动收买的进展。同时还要对潜在的目的进展深化研究，假如发现了问题便及时抽身。B段是讲要想评估目的收买企业的价值，首先得决定你的

6、收买能为它做出什么样的奉献。可以通过一个更加专注的管理团队来进步收益，也可以通过进步购置力和降低本钱来改良利润。C段讲的是要和资金提供方建立良好的关系，并谈到了资金借贷方面的一些情况。D段是讲收买进展后的一些影响。对于出现的相关变化，要妥善处理。处理的好的话会进步士气。第一题，当计算一个公司的价值时可以采用慎重的方法。B段是和评估企业价值相关的内容，所以答案在B段中找。是原文的这么一句：we base our valuations on conservative assumptions。我们的价值评估是建立在保守的假设根底之上的。这里的conservative对应于cautious，base

7、our valuations也就是计算公司的价值。第二题，考虑人员问题(personnel issues)使得你有足够的资来达成目的。A段是讲收买中的人员问题的，但答案不是那么明显。主要是要理解A段开头的两句话：It is essential to build up a team to handle the acquisition so that your existing business can continue uninterrupted during the deal. It also helps to operate with spare capacity so that you c

8、an transfer people during the initial stages。有必要建立一个团队来处理收买使得在交易期间现行的商业可以不连续的继续。它也帮助处理闲置消费才能于是你可以在初始阶段转移人员。说到底，这句话的意思就是要合理的安排人员，从而充分利用资来实现目的。这题需要深化理解。第三题，要想知道你能从投资上获得多少回报，评估你能给购置的公司增加什么。这一题答案很明显，B段的第一句话：To decide on the value of any target business, you must first determine what contribution your ac

9、quisition can make to it.同样的意思。第四题，在收买过程中对员工提供足够的支持可以产生良好的结果。这题答案也稍显隐晦，答案是D段的后面几句：help the people affected feel fortable about it. When this is done properly, it can really boost morale.帮助受影响的人感觉到舒适一些。当这些被妥善处理了，可以真正提升士气。第五题，将长期的需要考虑在内以确保你得到所需要的资。答案是C段的这么一句：Make sure you factor in sufficient finance

10、to let the business develop over time, and allow for reinvestment.确保你将企业长时间开展所需要的充足的资金也纳入在内，并且允许再投资。这里的take into account对应于factor in，develop over time对应于long-time requirement。第六题，即便是在对收买投入了大量的努力之后，也仍然可能有必要退出。答案是A段的最后一句：do not be afraid to walk away from a deal if you bee aware of serious difficultie

11、s with a pany you are targeting。假如你清楚了目的公司的严重困难，不要害怕从这桩交易上走开。这里的walk away from对应于withdraw。第七题，本来协商好的条款在收买后可以改变。答案也有些隐晦，是C段的最后一句：we usually finance acquisitions with bank debt in the form of a 364-day loan, which can then be refinanced at a lower interest rate later.我们通常使用364天银行贷款利率来提供贷款，日后的再贷款可以用一个更

12、低的利率。意思是一样的，但是需要适当理解才能做答。疑似生词：Spare capacity：When a business is operating at less than 100% capacity, it is said to have “spare capacity”。闲置消费才能。Listed panies：a listed pany is one whose shares may be bought and sold on a stock exchange.上市公司。e.g:Our shares are now listed and traded on the Toronto Sto

13、ck Exchange.Factor in:将.纳入、列入重要因素。Withdraw(这词用法多，让人混淆，把常用的列出来)：1、to take money out of a bank account, etce.g: You can use the card to withdraw money from cashpoints all over the world.2、to stop giving or offering sth to sbe.g: The drug was withdrawn from sale after a number of people suffered serious side effects.3、to stop taking part in an activity or being a member of an organizatione.g: There have been calls for Britain to withdraw from the EU.4、to say that you no longer believe that sth you previously said is truee.g: The newspaper withdrew the allegations the next day.第 7 页 共 7 页