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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
— 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