2011年商务英语考试(BEC)高级写作范文(14)

会计考友

　　Introduction 　　This report sets out to examine how the company should re-invest this years profits.
　　The areas under consideration are the purchase of new computers, the provision of language training courses and the payment of special bonuses.
　　Areas under consideration New computers
' L0 [+ o7 I( O　　The majority of company computers are quite new and fast enough to handle the work done on them. Consequently, new computers would not be recommended.
: h" G  i. U' e& r9 S/ g* g　　Language training courses
　　The company aims to increase exports, particularly in Spain and France. Therefore, Language training courses would be an excellent idea for those employees who deal with business partners and customers overseas. In addition, training courses would increase motivation: staff would enjoy the lessons and perceive that the company in investing in them. Therefore, language training would be an option.
& {7 i3 R( o1 n# Z5 f4 H. y" T　　Special bonus payments
　　Although special bonus payments would have a beneficial impact on motivation, they would have no direct effect on the companys operations. There are also potential problems concerning the selection of staff eligible for the payments and the setting of a precedent for future payments. Therefore, bonus payments would not be advisable.
' p- f/ Z, k! w3 o. a0 U/ r　　Recommendations
　　It is felt that the best solution for the company and staff would be to invest in language training. It is suggested that the company should organise course in French and Spanish. Those employees who have contact with partners and customers should be assured of places but other invested members of staff should also be allowed to attend.