As is known to all, the organization and management of wages and salaries are very complex. Generally speaking, the Accounts Department is __1__ for calculations of pay, while the Personnel Department is interested in discussions with the employees about pay.

　　If a firm wants to __2__ a new wage and salary structure, it is essential that the firm should decide on a __3__ of job evaluation and ways of measuring the performance of its employees. In order to be __4__, that new pay structure will need agreement between Trade Unions and employers. In job evaluation, all of the requirements of each job are defined in a detailed job description. Each of thsoe requirements is given a value, usually in "points", which are __5__ together to give a total value for the job. For middle and higher management, a special method is used to evaluate managers on their knowledge of the job, their responsibility, and their __6__ to solve problems. Because of the difficulty in measuring management work, however, job grades for managers are often decided without __7__ to an evaluation system based on points.

　　In attempting to design a pay system, the Personnel Department should __8__ the value of each job with these in the job market. __9__, payment for a job should vary with any differences in the way that the job is performed. Where it is simple to measure the work done, as in the works done with hands, monetary encouragement schemes are often chosen, for __10__ workers, where measurement is difficult, methods of additional payments are employed.

　　[A]compare

　　[B]responsible

　　[C]useful

　　[D]added

　　[E]find

　　[F]reference

　　[G]indirect

　　[H]method

　　[I]successful

　　[J]combined

　　[K]Necessarily

　　[L]capacity

　　[M]ability

　　[N]Basically

　　[O]adopt

　　Answers:

　　1.選B)。此處應填形容詞。原文意思為“會計部門...計算報酬”，選項中的形容詞responsible“負責任的”，useful“有用的”，indirect“間接的”，successful“成功的”，其中indirect不能與for連用，排除;剩余幾項中只有B)responsible意義符合原句，其他均不符合，故排除。

　　2.選O)。此處應填動詞原形。本文主題就是采用一種新的工資和薪水制度時需要注意的問題，選項中的動詞原形有compare“比較”，find“找到”，adopt“采納”，分別帶入原文，只有adopt最符合原文意思，故選O).

　　3.選H)。此處應填名詞。從原文看，and連接并列結構，所以要填的詞應與and后面的ways意思一致，選項中的名詞只有mathod = ways，故選H)method。

　　4.選I)。此處應填形容詞。上文說新的工資制度需要一套決定工作評估和衡量雇員表現的方法，說的是制度“是否有用”的問題。這句說的時新的工資制度執行過程中的問題，勞資雙方先期達成一致是薪酬制度成功的必要條件。形容詞useful和successful，I)seccessful更符合原文意思。

　　5.選D)。此處應填動詞。這個動詞的賓語是point“分值”，把分值...起來to give a total value"得出總分值"，選項中有added和combined，前者指“把...相加”，后者意為“把...結合在一起”，原文指將分值相加得出總分，故D)added最符合文意。

　　6.選M)。此處應填名詞。首先solve problem“解決問題”是經理們應具備的能力，選項中的capacity與ability都可以表示“能力”;前者強調的是理解的能力和接受事物的能力，而后者強調實際應用的能力，故不難判斷解決問題的能力應該用M)ability。

　　7.選F)。此處應填名詞。前半句指出“因為管理工作很難評估，經理的工作得分不需要參照基于分值的評估系統決定。”without reference to為固定搭配，意思是“與...無關”。故選F)reference。

　　8.選A)。此處應填動詞原形。原句中出現了the value of each job“每種工作的價值”和these in the job market“工作市場上的(工作價值)”，說明人事部門通過比較兩種價值來計算工資制度。選項中只有compare表示“比較”，所以A)正確。

　　9.選K)。此處應填副詞，修飾整句話?！皥蟪暌S工作表現各方面的不同而有所改變”，選項中Necessarily“必須地”與Basically“基本地”為副詞，分別帶入原文，“報酬...的變化是必須的”更符合上下文意思，故排除N),選K)。

　　10.選G)。此處應填形容詞。前文中提到一種情況即simple to measure the work done"易于評估的工作"，通常用現金獎勵辦法;而...measurement is difficult“難于評估的”，說明這些工作人員的工作不像手工工作那么直接，因而是間接的，故選項中只有G)indirect符合原句的意思。