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 #0000ff>when data often needs to be processed again and entered 35 into the firm s other #0000ff>such accounting systems. One solution is an automated expenses 36 management system. But #0000ff>if there are various measures you can implement to make 37 your existing procedures more efficient. Firstly, #0000ff>try ensure that all expenses claims are 38 independently #0000ff>been authorised. Who approves senior managers claims, for example? 39 Don t waste time #0000ff>for reviewing all expenses claims. only look in detail at a sample, but 40 regularly up date the firm s expenses policy, and query #0000ff>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 #0000ff>are doing so. You could try to cut down on cash advances and 43 corporate credit cards. making staff #0000ff>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 #0000ff>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。