历年BEC商务英语中级考试真题（62）

会计考友

Dealing with Expenses  
; `. q, S4 i# z* B1 C+ m9 l9 T　　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  
  q4 H" R! U. d5 _( N　　35 into the firm’s other such accounting systems. One solution is an automated expenses  
5 D4 G9 n! e6 r( C/ |* f　　36 management system. But if there are various measures you can implement to make  
$ y" M2 Y5 u" t　　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?  www.examｗ.com
　　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  
- w+ f8 L/ ^0 E9 R8 q- x　　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。  
' u& R/ k2 x0 u# s5 n) `) P) v　　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  
4 o5 T' M/ J$ [% }　　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。  
3 ?  F% v2 K9 i　　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。  
6 K3 q  H# w6 P$ d　　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。  
6 Z4 F+ ~' r5 |) Q　　39题，waste time doing，把时间浪费在什么上面，固定搭配，for多余。  
, a" o( O' R/ D% }' N# O$ s　　40题，query是询问、质问，及物动词，后面直接跟宾语，不用with.  www.Examw.com
# R) @( A; {9 [7 w% X2 p　　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。  
$ T9 c' X2 r* \2 o9 x& R　　43题，make sb. do sth. 固定搭配，to多余  
, o* J* ?' @4 k　　44题，正确的  
2 q% j7 ~, @0 G3 q　　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。