剑桥商务英语证书考试（BEC）
单选题Most companies believe there are fewer computer problems if the move happens Monday to Friday.A Right.B Wrong.C Doesn’t say.
题目
Right.
Wrong.
Doesn’t say.
相似问题和答案
第1题：
Hello. My name is Molly and I'm from Ireland. I train the staff and help the customers --- especially the important ones. Franco, the restaurant owner, discusses everything with me. I have two free evenings a week, but twice a year I work every evening when Franco is on holiday --- I hate that. I always have to work on Friday and Saturday evenings when the restaurant is busy. But I like it because I'm interested in food and people. My salary is good. I like working with Franco. I get along well with the other staff in the restaurant.
(1). Molly likes to work every evening.
A、 Right.
B、Wrong.
C、Doesn't say.
(2). Molly sometimes has to work on Friday and Saturday evenings.
A、 Right.
B、Wrong.
C、Doesn't say.
(3). Molly has a holiday twice a year.
A、 Right.
B、Wrong.
C、Doesn't say.
(4). Molly like working in the daytime.
A、 Right.
B、Wrong.
C、Doesn't say.
(5). Molly gets along well with all the staff in the restaurant.
A、 Right.
B、Wrong.
C、Doesn't say.
第2题：
5 Financial statements have seen an increasing move towards the use of fair values in accounting. Advocates of ‘fair
value accounting’ believe that fair value is the most relevant measure for financial reporting whilst others believe that
historical cost provides a more useful measure.
Issues have been raised over the reliability and measurement of fair values, and over the nature of the current level
of disclosure in financial statements in this area.
Required:
(a) Discuss the problems associated with the reliability and measurement of fair values and the nature of any
additional disclosures which may be required if fair value accounting is to be used exclusively in corporate
reporting. (13 marks)
(a) Reliability and Measurement
Fair value can be defined as the price that would be received to sell an asset or paid to transfer a liability. The fair value can
be thought of as an ‘exit price’. A fair value measurement assumes that the transaction to sell the asset or transfer the liability
occurs in the principal market for the asset or liability or, in the absence of a principal market, the most advantageous market
for the asset or liability which is the market in which the reporting entity would sell the asset or transfer the liability with the
price that maximises the amount that would be received or minimises the amount that would be paid. IAS39 ‘Financial
Instruments: Recognition and Measurement’ requires an entity to use the most advantageous active market in measuring the
fair value of a financial asset or liability when multiple markets exist whereas IAS41 ‘Agriculture’ requires an entity to use the
most relevant market. Thus there can be different approaches for estimating exit prices. Additionally valuation techniques and
current replacement cost could be used.
A hierarchy of fair value measurements would have to be developed in order to convey information about the nature of the
information used in creating the fair values. For example quoted prices (unadjusted) in active markets would provide better
quality information than quoted prices for similar assets and liabilities in active markets which would provide better quality
information than prices which reflect the reporting entity’s own thinking about the assumptions that market participants would
use in pricing the asset or liability. Enron made extensive use of what it called ‘mark-to-market’ accounting which was based
on valuation techniques and estimates. IFRSs currently do not have a single hierarchy that applies to all fair value measures.
Instead individual standards indicate preferences for certain inputs and measures of fair value over others, but this guidance
is not consistent among all IFRSs.
Some companies, in order to effectively manage their businesses, have already developed models for determining fair values.
Businesses manage their operations by managing risks. A risk management process often requires measurement of fair values
of contracts, financial instruments, and risk positions.
If markets were liquid and transparent for all assets and liabilities, fair value accounting clearly would give reliable information
which is useful in the decision making process. However, because many assets and liabilities do not have an active market,
the inputs and methods for estimating their fair value are more subjective and, therefore, the valuations are less reliable. Fair
value estimates can vary greatly, depending on the valuation inputs and methodology used. Where management uses
significant judgment in selecting market inputs when market prices are not available, reliability will continue to be an issue.
Management can use significant judgment in the valuation process. Management bias, whether intentional or unintentional,
may result in inappropriate fair value measurements and consequently misstatements of earnings and equity capital. Without
reliable fair value estimates, the potential for misstatements in financial statements prepared using fair value measurements
will be even greater.
Consideration must be given to revenue recognition issues in a fair value system. It must be ensured that unearned revenue
is not recognised early as it recently was by certain high-tech companies.
As the variety and complexity of financial instruments increases, so does the need for independent verification of fair value
estimates. However, verification of valuations that are not based on observable market prices is very challenging. Users of
financial statements will need to place greater emphasis on understanding how assets and liabilities are measured and how
reliable these valuations are when making decisions based on them.
Disclosure
Fair values reflect point estimates and do not result in transparent financial statements. Additional disclosures are necessary
to bring meaning to these fair value estimates. These disclosures might include key drivers affecting valuations, fair-valuerange
estimates, and confidence levels. Another important disclosure consideration relates to changes in fair value amounts.
For example, changes in fair values on securities can arise from movements in interest rates, foreign-currency rates, and credit
quality, as well as purchases and sales from the portfolio. For users to understand fair value estimates, they must be given
adequate disclosures about what factors caused the changes in fair value. It could be argued that the costs involved in
determining fair values may exceed the benefits derived therefrom. When considering how fair value information should be
presented in the financial statements, it is important to consider what type of financial information investors want. There are
indications that some investors desire both fair value information and historical cost information. One of the issues affecting
the credibility of fair value disclosures currently is that a number of companies include ‘health warnings’ with their disclosures
indicating that the information is not used by management. This language may contribute to users believing that the fair value
disclosures lack credibility.
第3题：
Betty is from Italy. Now she lives in Edinburgh . But her parents still live in Italy. She is 25 years old. She is a teacher. She works in a high school in Edinburgh. She teaches science (科学) and she likes her work. Most of her students are 15 or 16 years old. They all like her. They think she is a great teacher and a beautiful girl with long golden hair. Betty has a boyfriend. His name is Ray. He is British. He is 30 years old. He likes books and music. He can play the piano very well. He is in IT. He works very hard. But he does not like his job. He likes traveling like Betty, and of course he likes staying with Betty.
(1). Betty is British now.
A、 Right.
B、Wrong.
C、Doesn't say.
(2). Betty has long beautiful hair.
A、 Right.
B、Wrong.
C、Doesn't say.
(3). Ray likes his job.
A、 Right.
B、Wrong.
C、Doesn't say.
(4). Both Betty and Ray like traveling.
A、 Right.
B、Wrong.
C、Doesn't say.
(5). Betty can play the piano well.
A、 Right.
B、Wrong.
C、Doesn't say.
第4题：
He doesn’t believe the worker can ____________ to assemble the motorcycle all by himself.
A、succeed
B、pursue
C、manage
D、handle
第5题：
A、That's all right.
B、Thank you.
C、It doesn't matter.
第6题：
Hello, everyone. I'd like to talk about myself. My name is Lily. I am an IT worker. I work at the ABC company in Shanghai. Now I am working as a trainee (实习) Information Technology Manager. I am in charge of about 45 people. I am here on my own. My family is in Hong Kong. I don't have any brothers, but I have a sister. She works on newspaper advertisements. She is now sitting in front of the TV set and watching me on TV in our house in Hong Kong. I believe, my mother and father are together with her too. I would like to say hello to my family. Hi, Mum and Dad! Hello, Rose! Can you see me and hear me clearly? I am now in the TV studio (演播室) of Shanghai TV Station. We are making a program about our company. These people around me are my colleagues. That one over there is our boss.
(1). Lily works in IT.
A、 Right.
B、Wrong.
C、Doesn't say.
(2). Lily has got a big family in Hong Kong.
A、 Right.
B、Wrong.
C、Doesn't say.
(3). Lily is working on a training program in the TV studio of Shanghai TV Station.
A、 Right.
B、Wrong.
C、Doesn't say.
(4). Lily is going to be the IT Manager.
A、 Right.
B、Wrong.
C、Doesn't say.
(5). Lily's boss and her colleagues are in Shanghai now.
A、 Right.
B、Wrong.
C、Doesn't say.
第7题：
Greenspan is aware of these problems, but he doesn't seem to believe there was any way he could have done__________ about them.
A． anything
B． something
C． nothing
D． everything
一般情况下，something用于肯定句，anything额头于否定句和疑问句。此句存在否定转移，所以选项A正确。题干意思：Greenspan知道这些问题，但似乎他并不认为他可以做些什么来解决它们。
第8题：
In Britain people usually have a doctor near their home or in their town. This is the local doctor. You have to register with a doctor before you can make an appointment. You usually have to fill in a form. and the doctor examines you. Families often all register with the same doctor. Doctors often work together in groups, and the name of the place where they work is a Doctor's Surgery. The government pays for this system, and it is free to go to see your doctor. If the doctor decides that you need treatment he can prescribe medicine. For example he can prescribe antibiotics for an infection. Medicine can be tablets to take with water or liquid to drink. The doctor writes the prescription. You take the prescription to the chemist's, and the chemist will make up the medicine for you. You usually have to pay some money for the medicine --- but you don't have to pay the full price.
(1). British people usually go a long way to see a doctor.
A、 Right.
B、Wrong.
C、Doesn't say.
(2). Some rich British families don't register with the same doctor.
A、 Right.
B、Wrong.
C、Doesn't way.
(3). British people don't have to pay when they see their doctor.
A、 Right.
B、Wrong.
C、Doesn't say.
(4). Doctors always work alone in their own Doctor's Surgery.
A、 Right.
B、Wrong.
C、Doesn't say.
(5). British people usually have to pay for their prescription at the chemist's.
A、 Right.
B、Wrong.
C、Doesn't say.
第9题：
A、That’s all right
B、I’m afraid not
C、You’re welcome
D、It doesn’t matter
第10题：
解析：本句参考译文：电脑对他来说简直是昂贵的垃圾，因为他根本不懂怎么用。