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2016年商务英语中级阅读精选试题
导语：今天小编整理了一篇关于2016年商务英语中级阅读的精选试题，希望大家喜欢。
Planning
In any planning system, from the simplest budgeting to the most complex corporate planning, there is an annual process. This is partly due to the fact that firms (19).......their accounting on a yearly (20)......., but also BECause similar (21)....... often occur in the market.
Usually, the larger the firm, the longer the planning takes. But typically, planning for next year may start nine months or more in advance, with various stages of evaluation leading to (22)....... of the complete plan three months before the start of the year.
Planning continues, however, throughout the year, since managers (23) ....... progress against targets, while looking forward to the next year. What is happening now will (24)....... the objectives and plans for the future.
In today's business climate, as markets constantly change and become more difficult to (25)....... , some analysts believe that long-term planning is pointless. In some markets they may be right, as long as companies can build the sort of flexibility into their (26).......which allows them to (27).......to any sudden changes.
Most firms, however, need to plan more than one year ahead in order to (28).......their long-term goals. This may reflect the time it takes to commission and build a new production plant, or, in marketing (29)....... , it may be a question of how long it takes to research and launch a range of new products, and reach a certain (30)....... in the market. If, for example, it is going to take five years for a particular airline to become the (31)....... choice amongst business travellers on certain routes, the airline must plan for the various (32)....... involved.
Every one-year plan, therefore, must be (33)....... in relation to longer-term plans,and it should contain die stages that are necessary to achieve the final goals.
19 A make up B carry out C bring about D put down
20 A basis B grounds C foundation D structure
21 A distributions B guides C designs D patterns
22 A approval B permission C consent D decision
23 A value B inspect C review D survey
24 A command B prompt C influence D persuade
25 A guess B speculate C reckon D predict
26 A operations B techniques C measures D exercises
27 A answer B respond C counter D reply
28 A move B lead C develop D benefit
29 A expressions B descriptions C words D terms
30 A reputation B position C situation D influence
31 A desired B selected C preferred D supposed
32 A acts B steps C means D points
33 A handed over B drawn up C made out D written off
这篇文章是关于公司计划的(planning)，做计划时的过程和需要考虑的一些因素。
全文的第一句话说公司做的决定是一个年度过程(annual process)。接下来谈到原因。19题，make up是组成、捏造、化妆的意思，用在这里和accounting搭配不上;carry out是执行(to do something that needs to be organized and planned);bring about 是带来，使发生(to make something happen);put down 放下，镇压。从意思上看，应该选B，carry out。
事实上，carry out accounting on …..basis是金融英语里专业且地道的说法。最常见的一种是carry out accounting on the accrual basis 执行权责发生制。相应的，20题选basis，公司时在一年的基础上执行会计准则的。
21题，这里需要理解上下文的含义。这一整句话仍然是在说明公司进行planning的原因。正是因为相似的模式会在市场上出现，所以公司才需要进行计划。选patterns是最符合原义的。
22题，很明显，这里填入的词是表示批准、通过之类的，是指年前三个月完整的计划就会被通过。从中文意思上看，A、B、C三个词都是符合的。具体看英文解释对几个词的用法进行区分。
approval：when a plan, decision, or person is officially accepted批准，正式的
eg:The president has already given his approval to the plan.
permission：when someone is officially allowed to do something允许，也是正式的
eg:You must ask permission before taking any photographs inside the church.
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