剑桥商务英语中级第三辑真题阅读精讲（20）

会计考友 · 发表于 2012-8-14 19:16:37

人邮第三辑真题 TEST 4 READING PART 5
Dealing with Expenses
0 Most companies use forms or spreadsheets to process travel and entertainment
00 expenses claims. As a result, it can be difficult to control over spending across the
34 organisation, and unfortunately when data often needs to be processed again and entered
35 into the firm's other such accounting systems. One solution is an automated expenses
36 management system. But if there are various measures you can implement to make
37 your existing procedures more efficient. Firstly, try ensure that all expenses claims are
38 independently been authorised. Who approves senior managers' claims, for example?
39 Don't waste time for reviewing all expenses claims; only look in detail at a sample, but
40 regularly up date the firm's expenses policy, and query with all claims that fall outside it. You
41 should also avoid duplicating effort; if line managers check expenses, there is little point
42 in the accounts department are doing so. You could try to cut down on cash advances and
43 corporate credit cards; making staff to use their own credit cards encourages them
44 to submit claims on time. It is also a good idea to identify and remind staff who do not
45 submit or approve claims promptly. Finally, aim to recharge every expenses to customers where your business model allows.
《Dealing with Expenses》，处理花费。
34题，一个完整的句子，数据需要被处理，句子成分很齐全，不是when引导的时间状语从句，when是多余的
35题，前后没有用such指代的意思，就是说公司的其他的会计系统。Such多余。
36题，不是从句，不需要if来引导。从there开始也是一个完整的句子，成分很齐全。
37题，try在这里从意思上和用法上都不通。没有尝试的意思，就是要确保（ensure），而且就算要用try，后面也不能直接跟ensure，好歹用个try to，可惜BEC里没有这种改法。只能把try去掉。
38题，前面有了谓语动词are，后面冒出一个been，这是什么用法，直接用are authorised，表示被授权。
39题，waste time doing，把时间浪费在什么上面，固定搭配，for多余。
40题，query是询问、质问，及物动词，后面直接跟宾语，不用with.
41题，正确的
42题，谓语动词重复。There is little point in doing so，做什么没有意义，常见的说法，are是多余的。
43题，make sb. do sth. 固定搭配，to多余
44题，正确的
45题，every后面不能直接跟名词的复数，除非是every four minutes这样的用法，所以去掉。

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[BEC真题] 剑桥商务英语中级第三辑真题阅读精讲（20）