剑桥商务英语-中级阅读分类模拟题阅读1

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1、中级阅读分类模拟题阅读1Test1・Lookatthestatementsbelowandthetextonbudgeting・・Whichsection(a,b,corD.doeseachstatementreferto?•Foreachstatement,markoneletter(a,b,corD・onyourAnswerSheet.・Youwillneedtousesomeoftheselettersmorethanonce・BudgetingABudgetinginabusinessse

2、nseistheplannedallocationofavailablefundstoeachdepartmentwithinacompany.Budgetingallowsexecutivestocontroloverspendinginlessproductiveareasandputmorecompanyassetsintoareaswhichgeneratesignificantincomeorgoodpublicrelations•Budgetingisusuallyhandleddur

3、ingmeetingswithaccountants,financialexpertsandrepresentativesfromeachdepartmentaffectedbythebudgeting・BInapersonalfinancingsensezbudgetingcanmeanestimatingmonthlylivingexpensesbasedonpreviousbillsandwages.Ifyourmonthlyincomeisasteady$3000,forexample,y

4、oucansubtractallofyourknownmonthlybillsfromthatfigureevenbeforetheyarrive.Somebillscanbeestimatedandsubtractedfromtheoriginalincomefigure•Theremainingbalanceafterfixedexpensesnowbecomesyourhouseholdbudget.Insteadofassigningdollaramountsforsundriessuch

5、asgroceries,entertainment,gasandclothing,budgetingallowsyoutousepercentagesinstead.cThekeytosuccessfulbudgetingisbothflexibilityandinflexibility.Certainexpensesarefixed,sopaymentofthosebillsshouldbeaninflexibleelement.Nothingismoreimportantthanpayingt

6、hoseparticularbillsinfull•Inbusiness,departmentsneedtoknowtheabsoluteceilingonspending.Budgetingworksbestwhenveryfewexceptionsaremadetotheupperlimits.Theideaoffiscalresponsibilityistoformaworkablebudgetandsticktoitaswellaspossible.DBudgetingalsorequir

7、esanelementofflexibility.Itisn'talwayspossibleassignafixeddollaramountonaprojectinJanuaryandexpectthebudgetremainstableinJuly.Therearealwaysunexpectedeventswhichcantotodrasticallychangetheprioritiesofacompanyoranindividual.Withoutflexiblebudgeting,mon

8、eyallocatedforonepurposecouldnotbereallocatedduringafiscalemergency・AnunexpecteddropinsalesrevenueinMarchcanaffectthebudgetingplansinNovember,soaccountantsandfinancialofficersneedtoadjusttheirfiguresregularly.1、2、3、4、5、6、7、BudgetingBudgetingBu