人郵第二輯真題TEST 1 READING PART 4
　　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

　　這篇文章是關于公司計劃的（planning），做計劃時的過程和需要考慮的一些因素。
　　全文的第一句話說公司做的決定是一個年度過程（annual process）。接下來談到原因。19題，make up是組成、捏造、化妝的意思，用在這里和accounting搭配不上；carry out是執行（to do something that needs to be organized and planned）；bring about 是帶來，使發生（to make something happen）；put down 放下，鎮壓。從意思上看，應該選B，carry out。
事實上，carry out accounting on …..basis是金融英語里專業且地道的說法。最常見的一種是carry out accounting on the accrual basis 執行權責發生制。相應的，20題選basis，公司時在一年的基礎上執行會計準則的。
　　21題，這里需要理解上下文的含義。這一整句話仍然是在說明公司進行planning的原因。正是因為相似的模式會在市場上出現，所以公司才需要進行計劃。選patterns是最符合原義的。
　　22題，很明顯，這里填入的詞是表示批準、通過之類的，是指年前三個月完整的計劃就會被通過。從中文意思上看，A、B、C三個詞都是符合的。具體看英文解釋對幾個詞的用法進行區分。
　　approval：when a plan, decision, or person is officially accepted批準，正式的
　　eg:The president has already given his approval to the plan.
　　permission：when someone is officially allowed to do something允許，也是正式的
　　eg:You must ask permission before taking any photographs inside the church.
　　consent：permission to do something不那么正式的允許
　　eg:He took the car without the owner's consent.
　　這一題是講的計劃被批準或者通過，所以用approval。
　　23題，這里的前后文的意思是計劃貫穿全年始終，所以經理們需要回顧過去，展望未來。后面的looking forward to是個答案信號，相對應的前面應該選review，根據目標回顧過程。
　　24題比較簡單，理解了句子含義不難做出選擇?，F在發生的事情將會影響未來的目標和計劃。選influence。
　　25題，從這個句子來看，填入的詞是應該可以直接和market搭配的。Predict the market是商英里地道常見的用法，市場預測。
　　26題，往他們的操作中增加一點靈活性，這樣可以對突然發生的變化做出反應。
　　Operation: the work or activities done by a business or organization, or the process of doing this work.
　　27題，respond to 對…..做出反應。
　　28題，為了開發公司的長期目標，需要一年以上的時間來計劃。從意思和用法上，只能選擇develop。
　　29題，in market terms 用市場術語來說。固定用法。
　　30題，position in the market，市場上的地位。前面已經暗示了這里要用市場術語來表述，position in the market就是固定表達
　　（positioning is that exclusive space your brand owns in the marketplace. It's relevant and compelling to your customers, and different from your competitors.）
　　31題，只需要理解preferred的意思：首選的
　　32題，想讓這個航空公司成為特定路線上商務旅客的首選，必須先計劃好相關的步驟。按步驟來擬定計劃，最后才能成功，所以選step。
　　33題，需要理解四個詞組的含義。
　　hand over: to give something to someone with your hand, especially because they have asked for it or should have it.交出
　　draw up: to prepare a written document, such as a list or contract起草
　?。╠raw up plans/proposal）
　　e.g: He was asked to draw up proposals for reforming the law
　　make out:
　　to be just able to see or hear something 看見或聽見
　　to understand something, especially the reason why something has happened理解
　　write off:
　　to write a letter to a company or organization asking them to send you goods or information寫信寄出
　　to decide that someone or something is useless, unimportant, or a failure 注銷
　　to officially say that a debt no longer has to be paid, or officially accept that you cannot get back money you have spent or lost 勾銷