Trang chủ / TOEIC 750 / Part 7

Tăng cường luyện thi - Bài số 1

In this part you will read a selection of texts, such as magazine and newspaper articles, letters, and advertisements. Each text is followed by several questions. Select the best answer for each question and mark the letter (A), (B), (C), or (D) on your answer sheet.

A document is the representation of the contract drawn up by the organization delivering service.

There are five categories of documents in the export in industry. The first is a document of dispatch. This has to do with the activity of the exporter moving goods inside the country to the point of exit-the docks or the airport. The second is shipping documents. These cover the movement of goods from one country to another. The third and fourth are customs forms and official invoices, which are special forms required by the importing country. They are prepared, though, by the exporter. The fifth is bank documents. These involve all aspects of the payment process.


1. What is this article about?

2. Which document would be used to release goods from the originating warehouse?



To:       Comptroller


From:   Jack Sidwell

Date:   January 7


The financial section of The Enter aunt today reports that many new hotels and restaurants are beginning to falter and that bankruptcies may be on the horizon.

I would like you to take the following actions:

1. Review our credit terms and collection activities and that tighten up where necessary.

2. Work out a program whereby we can reduce our average collection period from the current 60 days to 40 days, or better.

Please pay special attention to the hotel in Birmingham.

I have reviewed their file and we have been much too l ax in our collection efforts. In all cases, follow company policy and report what you are doing to address these issues.


3. Why was this memo written?

4. What specific change has Mr. Sidwell asked for?


In Moldavia, the second growing season for grape-laden vines in about to begin. Covered with protective nets and buried in snow, the grapes will be harvested just before they become frozen solid. The grapes are used to make ice wine, the most renowned and generally most expensive wine in the area. This unconventional technique produces a fragrant dessert-style wine that, since the early 1980, has become a staple of Moldavian wine growers. Icewine is also made in smaller quantities in Oregon and New Hampshire states as well as in Bavaria. Icewine is unknown to many wine drinking people largely because it's nearly impossible to produce in areas where the winters aren't harsh.


5. Where is icewine most abundantly produced?

6. What is necessary to grow grapes that will produce icewine?

7. Why is icewine not more widely known?


While Vietnam was still under colonial rule in 1912, the Oriental Metropolis Hotel was the center of life in Nha Trang. Visiting dignitaries, artists and celebrities made it their home. Renovated to its original style and charm in 1990, the building has all the flavor of the era in which it was built. Having proudly achieved recognition as the country's first officially accredited five-star hotel, this hotel complex now also houses several banks, multinational corporations and embassies. The Oriental Metropolis Hotel is the only international hotel located in the commercial and tourist heart of Nha Trang, right off Highway 200, adjacent to the Bai Noi Trade Center Ho Chi Minh City is only a half hour train ride away.


8. What is the hotel's biggest accomplishment?

9. What happened in 1990?

10. What is in walking distance from the hotel?


May 12, 2010

Taxpayer Identification Number 3991DS

Form: 1040

Document Locator Number: 0277D

Internal Revenue Service

P.O. Box 987

Industrial Village, NV 37885

Attn: Chief, Taxpayer Review Board


I am writing to propose a payment schedule for my overdue taxes. Because my tax bill was $2,100 more than expected, I would like to pay the balance in monthly installments starting on September 1, as follows:


Payment 1, September 1         $350.00


Payment 6, February 1            $350.00


Next month, I will pay whatever interest and penalties have accrued.

$2,600 has already been paid toward my total tax owed of $4,700


Please let we know if this proposal meets with your approval


W.T. Tackst



11. Why is the taxpayer's payment late?

12. What is the taxpayer's purpose in writing the letter?

13. How much was the taxpayer able to pay initially?

14. When does the taxpayer propose paying interest due on the taxes?


As a member of the Electrix team, you know that Electrix is a world leader in the field of electronics. But do you know that we are the leading manufacturer in Spain? Do you know that we have companies in Northern Africa, Europe, and North and South America? Do you know that you are one of over 38,500 employees worldwide?

By reviewing this report of Electrix's operations, you'll learn more about your company. Our very first manufacturing plant, Span Electrix is still in Madrid and is our European headquarters.


Telecor Ltd. is in Rabat, Morocco, where our capacitors, semiconductor diodes and transistors are manufactured. Electrix in South America, based in Caracas, Venezuela, produces most of our satellite communications equipment as well as office equipment devices like answering machines and all types of telephone equipment. Our sales and distribution outlets stretch from Venezuela to Egypt.


The most recent company to join our ranks is the Softcomp Corporation. This organization deigns new software and enhances existing packages. It is based in New York City where the main offices of Electrix in the Americas are located.


15. In what country is Electrix the main producer of electronics?

16. Who is this report intended for?

17. Which company in the organization is the newest member?

18. Where have Electrix companies yet to be established?

19. Where would an office intercom system be manufactured?

The International Loan Corporation (ILC) will provide $47 million in financing for the construction of the Dhiba Dimond Hotel in the Tabouk region. The $92.5 million hotel is a joint venture between Spain's Gartala Hotel International, Dimond and Blue Orient Hotels. It is to have 400 rooms and 25 serviced apartments. The completion date will be November, 1999. The ILC loan includes $9.5 million from its own account, a $2.5 million subordinate loan by Saudi Finances and a S35 million syndicated loan orchestrated by the Madrid Credit Corporation.


20. What is the topic of this announcement?

21. Who is providing the largest part of the loan?

22. Who is building the hotel?

Attention all passengers! The amount of luggage you are allowed to carry on board is limited by weight, dimensions and number of pieces. You may obtain details from your ticket or reservations office. Carry-on luggage is limited to one piece, which should not exceed 10x16x20 inches or 66 pounds (30 kilos). If room allows, the one-piece rule may be relaxed according to space and availability in the overhead compartments and the area under the seats. Certain items such as purses and newspapers may be carried on beard, over and above the free baggage allowance, if you keep them on your person. It is wise to identify your baggage both inside and out and remove any old identifying labels. Combination locks are advisable. Cash, jewelry, medicines and important documents should be carried in your hand luggage.

23. For whom is this notice intended?

24. What factor does not affect the carry-on allowance?

25. What should travelers do with carry-on bags?

26. What should be removed from your luggage?




YES! Please accept my order for the products indicated. I agree to pay for my selection under the payment terms listed in the Payment Terms page of this catalog and in the agreement which accompanies the displayed products, or return it at my expense by the end of my 30- day free trial and owe nothing. The Free Gifts I was sent are, in any event, mine to keep. This order is subject to credit approval.


Please sign your name here_________________

Home Phone: Area Code_____/_____-_____

Product Code:_____ Page#___ Quantity____ Color____ Size____

Product Code:_____ Page#____ Quantity___ Color____ Size____


Surprise Gift with this order (#35.00 value). Check here [  ] for express delivery. This order is non-transferable.



27. What is known about this order form?

28. What should a dissatisfied customer do?

29. Which information must the customer provide?


PENSION TRUSTS for employees of Southern Pacific Railroad


Operating Statement

(in millions)

                                                                                               Year 2            Year 1


Total Assets - January 1                                                         $923.5            $836.1

Plus: Company contributions                                                     62.0            53.3

Employee contributions                                                               5.5            20.7

Investment income                                                                    37.6            35.6

Less: Pensions paid                                                                     24.8           22.2

Total assets-December 31                                                    $1,003.8           $923.5


Financial Position - December 31

Investments                                                                           $982.8            $902.7

Cash                                                                                             1.6            2.9

Other assets                                                                               19.4            17.9

Total assets                                                                         $1,003.8            $923.5

Liability to pensioners                                                           $194.4            $174.6

Reserve for pensions to       

participants not yet retired                                                        812.4           748.9

Liabilities and reserves                                                        $1,003.8           $923.5


30. How much money did Southern Pacific pay out to its retirees in Year 2?

31. How much was set aside in Year 1 for future retirees?

32. How much did the workers put towards their retirement in Year 2?






To:       Mr. William Corcoran, General Director

From:   Joseph Bradigan, Sales Director

Subject: Sales by District for Month Ending February 28, 2010


Here are the sales figures by district for the month of February, which you requested in our telephone conversation yesterday.

District          February Sales            February Sales

                                                                (last year)

Carrington           $11,564                      $13,274

Marlboro             $16,892                      $31,463

West Grammit     $26,387                      $26,057

Abidole               $19,095                      $19,374

Sales dropped by about 50% in the Marlboro district and about 20% in Carrington. The other two districts have managed to hold their own. Part of the drop may be explained, in my opinion, by the fact that there is a new sales supervisor in the Marlboro area and half of his sales force is inexperienced. On the other hand, the drop may have nothing at all to do with that. I have already dispatched Jerry Baldwin that he should immediately troubleshoot the area to find out the actual cause. In the meantime, I would like to see the new staff be given a chance to prove themselves and I shall see what I can do to help them.

By the way, while over at the plant, I heard that the electrical components and the housing assemblies, which have been held up in Mali, are finally on their way and should be here in about a week.



33. What is the purpose of this memo?

34. Which district improved sales slightly?

35. What might be influencing the slump in sales?

36. What is Jerry Baldwin's job?


The Train 'n Wheels program, an Environmental Defense Fund project, has finally arrived in southeast Los Angeles Where it is assisting low-income communities with a gas-fueled shuttle service. The shuttle consists of eight vehicles that transport people from home or work to the nearest train stations.

The service has several benefits. It allows the citizens more mobility, eases congestion, reduces air pollution, and increases job retention by easing the commute for low-income workers.

According to economic analyst Michael Cameron, many of the low-income residents are not able to get to certain jobs because they cannot afford to own a car. Train 'n Wheels gives these people access to jobs that were hitherto out of their reach.

The EDF had two goals in mind when it created the shuttle plan: to pool commuters, thereby reducing pollution and the use of resources, and to provide transportation improvements that would not increase cost to low-income commuters. By determining where most of the shuttle riders would come from, the EDF is, in fact, helping the primary sponsor, the Southeast Community Development Corporation, find the sources that will financially back up this community outreach program.


37. What is the main point of this article?

38. Why was the shuttle program started?

39. Who is Michael Cameron?

40. What is the Southeast Community?