BEC真题阅读--part5--综合总结
BEC reading part5（改错）解题方法
【考题特点】
就其形式来看，BEC短文改错中只有多词和正确两种。多词常表现在出现多余的冠词，介词，副词，连词，代词等等。也就是说，多词多表现在虚词多余。这些词出现后会造成句子语法上错误或逻辑意义上不通。语法上的错误通常表现在词性的误用，代词的重复，泛指与特指的误用，时态不正确，对立性词语同时出现等等。对于动词的考查，多出现在那些可以接从句又可以用于复合结构的词，出题者通常是通过两种句式的混用来达到测试考生分析句子能力的目的。在答这部分题时，应从句子结构、动词时态、习惯搭配、名词单复数、冠词的使用、介词的使用、代词的使用等角度找出多余的词。譬如“because"后面跟名词短语要由“of "连接。这部分常见的语法错误包括：时态、语态、虚拟语气等错误；前后不一致；as的用法错误；非谓语动词用法错误；从句和引导词错误；代词错误；介词错误等。
【基本方法】
通读全文，把握大意(浏览全文后，考生可从以下三方面找出多余或用错的词：
一是根据上下文信息，找出与全文逻辑不相符的单词；
二是从语法角度出发，分析句子成分，找出每个意群在句子中所起作用，理清了句子结构，多余的词自然就显现出来；
三是从习惯用法人手，找出与约定俗成的句式及短语相悖的单词。)
很多考生在做题的时候会遇到不知道是否该删除某个词语的情况，这时应该从全文内容出发，判断其是否多余，通常情况下，都是名词或代词为多，出题者通过增加多余的名词
或代词来对考生进行干扰，从而达到测试的目的。先通读全文的另外一个好处就是可以在读
的过程中先找出一些明显的错误，这也遵循了我们常说的先易后难的解题规律。
以句子为单位，逐个进行分析
在四六级中，经常是几行才设置一道题目，而BEC则不同，每一行都设置一道题目，因此，一个句子通常都会被拆分成时上下两行。所以，我们做题的时候应该以句子为最小单
位，然后对其进行分析，找出其中的错误所在，而不应该仅仅局限于一行对句子进行分析。
分析句子成分，找出错误所在
判断一个句子正确与否，通过需要对句子进行语法成分的分析，以判断是缺少语法成分，还是出现多余的语法成分。一个完整的句子通常要包含主语，谓语和宾语。所以我们分
析句子的时候也是从主谓宾入手。这就要求学生掌握一定的语法知识，具备分析句子成分的
能力。考生应该在平时练习时加强对句子成分的分析。
遵循先易后难，充分利用时间
就考试时间而言，BEC的考试时间要比四六级考试时间长。但是，由于BEC的难度较大，很大一部分考生仍会感到时间不够用。因此，在做题的时候，我们仍要遵循先易后难
的原则，争取在最短的时间内拿到做多的分。考生在平时练习的时候也要养成这个习惯，这
样就可以避免在考试的时候死扣住一道难题不放，而失去了那些容易的该得分的题目。
【常见错误】
（1）将泛指内容特指化
这主要是指在名词前加上了多余的定冠词，造成泛指的内容被特指。因为在BEC考试中不存在漏词的情况，因此在名词前缺少冠词的情况是不存在的。当考生遇到复数名词前
的定冠词时，可以考虑其是否多余。
例如：The final decision was reached after day-long session of the tests, interviews and
exercises. (tests, interviews and exercises均为泛指的内容，而不是某种特有的，专门的tests, interviews and exercises ，所以在这个句子中，the是多余的。)
（2）时态不正确
对于时态方面的考查，最常见的就是在时间，条件，让步状语从句后用带will的将来时态。我们知道，这些从句要用一般现在时来代替一般将来时。所以，句中的will往往是多余的。(当然，有时候will表示意愿，用在if条件句中，表示“如果你愿意......”这个要区别对待)
例如：…, a password allows them to access the system wherever they will happen to be that day. (这是一个让步状语从句，从句要求用一般现在时来表示一般将来时，所以句中的will是多余的，应该去掉。)
（3）对立性词语在句子中同时出现
在中文里，我们可以把“虽然”“但是”放在一起，也可以将“因为”“所以”放在一起，而在英语中，我们用了although/though就不可以用but (但是可以用yet)，用了because/since/as就不可以用so。另外。在句子中一般不可以同时出现以下的词语：how与well ，only与hardly ，serve与for ，reach与at/in ，rise与up ，most与best ，must 与have to ，another与other(s) ，marry与with ，repeat与again (但可以与again and again 连用)，return 与back等等。
例如：How do you get on well with the staff. (这句话中，well实际上回答了how，所以well是多余的。又如serve for our customs 中for也是多余的，因为serve是及物动词，本身已经含有for的意思，再用for就造成了意思上的重复。)
（4）词性的误用
由于词性的误用而造成的单词多余在BEC短文改错中也是经常可以碰到的。特别是对动词的考查，如及物和不及物的混用（错误分类：两个动词、及物动词+介词、不及物+宾语，“V+adv+介词”可能需要去掉其中的副词或介词）等等。
例如：Their backgrounds are vary from arts to sciences （vary是动词，因此，are是多余的。又如：But Garrard is going to be relax. 一句，relax是动词，be是多余的。又如：Rather than waste of time in traffic jams.中的of 是多余的，因为waste是及物动词；又如：…,where executives fly them in and out the same day. 中them是多余的，因为fly是不及物动词。）又如：In addition to have formal lessons, participants have the opportunity to learn in social situations with trainers and fellow students. (In addition to中to是介词，后面要接上名词或动名词，不可以接上动词原形。所以应该去掉have )
（5）宾语从句中that与what或that 与if / whether的同时出现
在宾语从句中，我们不可以用两个连词来连接同一个句子。出题者往往会在宾语从句中同时使用that和what或that和if / whether来考查学生是否掌握好基本的语法知识。
例如：It really doesn’t matter that what we pay for an investment. (在这句话中就同时用了两个连词。我们知道，pay是一个及物动词，要求接上宾语，what在这里充当pay的宾语，而that仅仅是起到连接的作用，没有实在的意义，所以that是多余的。)
又如：They understand that if the really price of not training is the company failing behind as a result. (在这句话中同时使用了两个连词that和if ,根据句子的意思，我们可以判断出不含有“是否”之意，所以句中的if是多余的。)
（6）惯用短语（或句型）中出现多余的词语
在英语中有很多约定俗成的短语，我们经常称之为成语。这样的短语往往不可以随便增加或减少单词。在BEC中，这样的题目也经常出现，这主要是考查学生对惯用成语的识记能力。这就要求考生在平时学习的过程中要注重知识的积累。
例如：There is less need for managers to turn it up at the office every day. (turn up是“出现，露面”的意思，是固定的结构，所以it是多余的，应该删去。又如not long time ago中的time也是多余的；在“within+时间段”结构中如果出现the等也是多余的；at the first hand
中的the是多余的。)
（7）造成句式混乱（或者成分多余）的多余词语
对于这个方面的考查，主要集中在一些可以用于复合结构，又可以用于宾语从句的动词，出题者通过混用两种句式来达到测试的目的。以及一些结构本已经完整的句子里无端多出一些词语（eg：it ，so, that 等）解决这类题目的方法就是分析句子成分，看是复合结构还是宾语从句，并注意改错的要求。
例如：Today these mini-conference centers provide services are designed for business travelers. (这句话的主语中心词为centers，谓语为provide，宾语为services 。而后面的谓语动词are却没有主语，所以应该把are删去，用过去分词做后置定语。当然，在四六级考试中，我们完全可以在are前加上that或which来构成定语从句，但是，在BEC中，由于没有漏词的情况，所以不可以这样改。)
又如：The other candidates seemed me to be very strong , and I have to say I found that the selection procedure really hard. (在这句话中，有两处错误，一个是seem的用法，一个是find 的用法．seem的常用法为：seem to be / seem that / seem as if 等，不可以在seem后直接跟上人称代词。所以me是多余的，应该删去。而find的后面经常跟上that引导的宾语从句，如：I find that the work is really hard . 另外，find也经常用于复合结构，即＂find + 宾语+ 宾语补足语＂结构，如上面的句子也可以说：I find the work really hard .在例句中是将这两种结构混合使用，所以应该将that删去。又如上面所说，如果这是四六级的考题，我们完全可以在really前加上一个be动词，这样就成了find引导的宾语从句了。但是BEC 中是没有漏词的情况，所以大家在做题的时候要特别注意，做到符合题目要求。)
（8）造成句意含糊或相反的多余词
这种类型的错误往往不容易发现。因为出题者通常是通过增加一个词，而这个词恰好与前后的词语构成一个考生熟悉的词组，从而让考生往陷阱里跳。有时候，这样的题目必须通过文章整体的意思才可以判断哪个词语是多余的，而有一些仅仅通过分析整个句子就可以发现。这种类型的题目考查了考生对语篇段落的把握能力。
例如：Yet now that there is strong interest , as travelers become aware of the new facilities . (根据逻辑我们知道，句子并没有“既然”的意思，而说的是现在的一种情况而已，出题者通过now that这个词组来干扰考生。很多考生看到now that是一个固定词组就认为没有错误，而没有对句子的意思进行分析，所以往往发现不了错误的所在，这就掉进了出题者所设的陷阱里。通过这道题也说明我们必须把握文章的意思，不能够仅仅根据语法对句子判断正确与否。)
又如：The work he has done is far away from satisfaction. (在英语中我们可以说far away from，如It's far away from here. 离这很远。但是后面跟上抽象名词的时候，我们要用far from，如far from completeness / enough 等。)
（9）无to 结构出现多余的to
英语中的无to不定式主要有以下几种情况：（1）在助动词或情态动词的后面要用不带to的不定式。（used to , ought to是本身带有to的；need作情态动词时不带to，作实义动词时带to；dare的用法跟need类似。）（2）在半助动词had better , had rather , had sooner , would rather , would sooner等后面用不带to的不定式。（3）在why开头的肯定和否定句后都用不带to的结构。（4）在介词but , except , besides , than的前面如果出现了实义动词do，要用无to不定式作介词的宾语。（5）在would you please 后要用不带to的结构。（6）在感官动词和使役动词see , notice , hear , watch , observe , feel , find , look at , listen to , make , let , have , leave , bid的后面要接不带to的不定式作宾语补足语。
例如：They must to train for everything before the start of the competition .(must是情态动词，后面要接上动词原形，所以must后面的to是多余的，应该删去。) 又如：The boss always makes the workers to work overtime . （make后应该接上不带to 的不定式作宾语补足语，类似这样用的动词还有see , hear , watch , feel , let , have , listen to ,
observe 等等．）
又如：The manager could do nothing but to wait for him to leave. ( 因为在but的前面出现了实义动词do，所以后面的动词必须是比带to的，因此to多余。)
（10）无“如此”之意却出现so
对于so在BEC改错中的考查频率相对来说还是比较高的。考查的方向主要有两个，一个是句子本无“如此”之意而强加上so ，另外一个就是通过构成so的常用词组短语来测试考生的分析能力。
例如：Working with a manager you rarely see is now so far from usual , and … (在这里只是说明一种现象，并没有“如此”之意，如果有“如此”之意，后面一般会出现that与之对应．)
又如：So how is “the best” personal assistant chosen from a group of so extremely goo d and very different individuals ? (这句话的原意并没有“如此”之意，所以，第二个的so 是多余的，应该删去．另外，含有“极端”意义的词语一般不用so修饰．)
（11）抽象名词被可数化
抽象名词被可数化主要是指在不可数名词的前面用了不定冠词a 或an ，使不可数名词被当作可数名词使用。这主要考查考生对词性的把握能力。这类题目的解决方法就是平时学习过程中多注意积累，有些名词，如bread , paper , chalk在中文里是可数的，但是在英文里是比可数的。当然，对于一个不熟悉的名词，在考试中就只有通过逻辑来判断了。
例如：A poor financial management is one of the main reasons why business fails . (management是一个抽象名词，所以它属于不可数名词，前面的a是多余的) 又如：If you would like to receive a further information on working overseas, please do not hesitate to contact us. (information是不可数名词，不可以用a修饰，所以a是多余的。) （12）意义上重复造成的多余
这类词的考查主要集中在含有“极端”意义或绝对概念的形容词或副词上，也就是本身含有“最”的意义的形容词或副词，如：comparative , relative , absolute , entire , excellent , perfect , total , through , utter , whole , complete , full , empty等，这些词语都没有比较等级，所以前面不可以用more , most来修饰这些词语。
例如：He is the most excellent worker of the company . (这句话中的excellent 已经含有“最”的意义，不需要再用most来修饰，所以most是多余的。)
（13）构建虚假的定语从句
这类题目在BEC考题中会经常出现。出题者往往在一个简单句的谓语前加上一个which或that来构建一个虚假的定语从句。对于这类题目的解决方法就是分析句子成分，我们知道，定语从句中的that或which都是充当一定语法成分的，如果句子不缺少语法成分，那么句子中的that或which就是多余的。
例如：This experience which will also give you a chance to widen your outlook on life, encounter cultural differences and develop new skills. (在这个句子中，主语是this experience,谓语是give，后面的是give的宾语。所以，句子不缺少语法成分，which是多余的。) 又如：Staying with a host family that gives participants even more time to practise English. (在这个句子中，用了动名词做主语，谓语动词是give，后面的其它是宾语成分。句子主谓宾成分都不残缺，所以that是多余的，应该删去。)
（14）单复数的修饰词弄错
Eg: every只能修饰单数
（15）并列式错误：并列的两项形式不同
Eg: Sending an email or by using another means of communication
并列的两项形式不同，应去掉BY或者如果把BY放在第一个前也行
（16）特指型错误
So\such\that\this\these\those\the\a\an\they\their\our\it
(17)代词的重复
Eg: It should also contain the names of those ones who will
(1)人邮第二辑真题TEST 1 READING PART 5
Customer Services Director
0 Our client is well known as a producer of branded products in the
home
00 improvement sector. The business is experiencing a period of such
significant
34 volume and profit growth and as a result is now looking to appoint
itself a
35 Customer Services Director. This position involves（vt”包含”，vi involves in “参加，卷入”）in reporting directly to the {词性的误用} 36 Managing Director and key responsibilities include the control and
development
37 of the process for ordering goods. While（没有从句，conj是多余
的）through the management and
38 motivation of twenty staff, you will be seen the focal point of managing(The focal point [光][数] 焦点; (活动、兴趣、注意力等的)中心; (疾病的)主患部；(地震的)中心部(n)){be the focal point of惯用短语中出现多余的词语}
39 customers' expectations, from keeping them up to date at all times with the{keeping them up to date 是现在分词短语做状语，from是造成句式混乱的多余词语}
40 progress of their orders. This role is a challenging one and calls for
an individual
41 with those top-level interpersonal and communication skills and a good{those是造成句意含糊的多余词}
42 understanding of process management. In return for the company offers the{惯用短语In return中出现多余的词语for}
43 right candidate with a highly competitive salary and benefits package. Assistance{惯用短语offer sb sth中出现多余的词语with}
44 with relocation expenses(, if appropriate,) that is also available. If you feel you have{构建虚假的定语从句,出题者往往在一个简单句的谓语前加上一个which或that来构建一个虚假的定语从句}
45 the qualifications for this exciting role and are looking for a challenge, please write in confidence to:
(2)人邮第二辑真题TEST 2 READING PART 5
Personal Assistant of the Year（
0 Anne-Marie Garrard was shocked when it was announced that she had won the
00 Personal Assistant of the Year award. ‘The other candidates seemed me {惯用短语seem to be中出现多余的词语sb}
34 to be very strong, and I have to say I found that the selection procedure really{而find+that引导的宾语从句(须含主谓宾)，如：I find that the work is really hard . 另外，find也经常用于复合结构，即＂find + 宾语+ 宾语补足语＂结构}
35 hard,' she says. 'I didn't think I had any chance of winning. When I heard my
36 name, my legs were so weak I could only hardly stand up,' she laughs. So{对立性词语在句子中同时出现，用了although/though就不可以用but (但是可以用yet)，用了because/since/as就不可以用so。在句子中一般不可以同时出现以下的词语：
how与well ，only与hardly ，serve与for ，reach与at/in ，rise与up ，most与best ，must与have to ，another与other(s) ，marry与with ，repeat与again (但可以与again and again连用)，return 与back等等。}
37 how is 'the best' personal assistant chosen from a group of so extremely good{无“如此”之意却出现so，另外，含有“极端”意义的词语一般不用so修饰．)}
38 and very different individuals? The final decision was reached after a
39 day-long session of the tests, interviews and exercises. Garrard believes{a day-long session of tests,为期一天的考试，惯用短语中出现多余的词语}
40 the skills she uses in her job helped her how to perform well. For instance, although{对立性词语在句子中同时出现，用了although/though就不可以
用but (但是可以用yet)，用了because/since/as就不可以用so。在句子中一般不可以同时出现以下的词语：how与well ，only与hardly ，serve与for ，reach与at/in ，rise与up ，most与best ，must与have to ，another与other(s) ，marry与with ，repeat与again (但
可以与again and again连用)，return 与back等等。}
41 most of her work is for her company's Managing Director, she works for six bosses
42 in all, so she always tries out to be prepared for anything that might happen.{惯用短语try to do sth中出现多余的词语out }
43 As for the future, her firm has closed for its summer break now; as soon as
44 they will open again, there is a pay rise waiting for her. But Garrard is not{时态不正确;在时间，条件，让步状语从句要用一般现在时来代替一般将来时}
45 going to be relax. She says, 'There's always room for personal development. You must keep trying to improve.{词性的误用,，relax是动词，be是多余的}
(3)人邮第二辑真题TEST 3 READING PART 5
人邮第二辑真题TEST 3 READING PART 5
Meetings T ha t Work
Meeting that work
0 A vital skill for anyone running a business it is the ability to communicate
{造成句式混乱的多余词语,it是多余成分}
00 effectively. This is particularly important in a meeting where complex arguments
34 need to be put forward and where it is too vital to get the best out of the situation
{造成句意含糊或相反的多余词,too+adj+to do ,与too+adj表达的意思正好相反从全文来看是肯定语气，而too……to是否定语气，太……而不能，则应该去掉too}
35 and those present in as little time as possible. Before calling a meeting, ask
36 yourself if you actually need one, since so many are unproductive results and do
37 not really need to take place. Sending an email or by using another means of
{并列的两项形式不同，应去掉BY或者如果把BY放在第一个前也行}
38 communication, such as a simple phone call, might achieve the desired results in
39 half the time. Having established the need _for a meeting, so inform those you
{无“如此”之意却出现so,祈使句，so多余;So 前边应该是个句子}
40 wish to attend and ask people to be punctual. Concerning the key to a good
{造成句式混乱的多余词语，concerning在句子中是多余成分}
41 meeting is an agenda, which needs to be sent out in advance and should state the
42 date, time and location. It should also contain the names of those ones who will
{代词的重复使用，those, ones意义上重复造成的多余}
43 be present and set that out(, starting with the most important,
)the points for
{惯用短语set out ….the points for dicussing中出现多余的词语that}
44 discussion. Ask in advance for suggestions for items to be discussed about but
{D iscuss为及物动词，不用about ,discuss后若未接讨论内容则无需加about, respond to 用法类似}
45 set a deadline for submissions in order to reduce the
amount of time that has to be spent under 'Any Other
Business'.
(4)人邮第二辑真题TEST 4 READING PART 5
人邮第二辑真题TEST 4 READING PART 5
0 In a small business, deciding when to take on new staff is a delicate calculation(精密的计算). On
00 the one hand, if you are increase your workforce, you might find it difficult to cover
{造成句式混乱的多余词语，are是多余成分}
34 for the increased costs straight away. On the other hand, extra staff could
{词性的误用，cover是vt}
35 enable you to spend more time on activities such as marketing, which in the
36 end should mean the increased profits. A useful way of deciding when to increase
{将泛指内容特指化}
37 your workforce is to ask yourself if you can make enough of extra sales to meet
{惯用短语中出现多余的词语,make +adj(enough)+n}
38 the cost of taking on with an extra employee. But even if you are not able to
{惯用短语中出现多余的词语,take on 雇佣}
39 increase your sales immediately, you may still be able to employ someone.
40 In this such case, however, you must keep your business going until you have built
{{惯用短语中出现多余的词语，In this case }
41 your sales up to the new level you need. lf in the end you are clever enough to
42 get your timing so right, you will not want to throw away your advantage by
{惯用短语中出现多余的词语，get sth right把….做好}}
43 employing the wrong type person. The whole process of advertising and
{惯用短语中出现多余的词语，the wrong person }
44 interviewing can take around many months, so finding（主语）you made a mistake and
{惯用短语（句型）中出现多余的词语，take+时间，花费多长时间}
45 need to recruit again it can（谓语）have a very serious impact on the future of your business.
{造成句式混乱的多余词语}
（5）人邮第三辑真题TEST 1 READING PART 5
Consumer Behaviour
0 The consumer is the focus of all retail business and it is important to appreciate how(correct)
00 consumers are influenced in their buying decisions. Most of consumers, before making a {most+n复数，most of +宾格代词/形容词性物主代词}
34 purchase, gather information and evaluate with the alternatives, but the extent to which {词性的误用，evaluate是vt}
35 they look for information depends on the type of purchase. For example, in the case of
36 routine grocery purchases（杂货店购买(n)）most consumers respond to automatically. However, for { respond后若无回应内容，则无需加介词to}
37 purchases where the risk of making the wrong decision is greater, like buying a new
38 car, so the search for information is more important. The decision to purchase is never a {无“如此”之意却出现so}
39 single decision but a number of these separate decisions, and at any time during this {将泛指内容特指化}
40 process, consumers can change their minds about and choose an alternative route. For {惯用短语中change one ‘s minds出现多余的词语about} 41 example, although a consumer may have decided whereto buy a product only to realise {造成句意含糊或相反的多余词，无“转折”之意却出现although}
42 at the last moment that this is（, in fact, ）having the wrong choice. The price in the store may {造成句意含糊或相反的多余词}
43 be too high or the staff unhelpful. On the other hand, a lack of queues, favourable credit
44 facilities and efficient staff all lead to a too positive impression, so retailers should {造成句意含糊或相反的多余词}
45 remember how difficulties（in these areas）that can affect a sale or even lose a customer permanently. {构建虚假的定语从句
}
（6）人邮第三辑真题TEST 2 READING PART 5
The Career Forum
0 If you work in the city centre then a visit to the Career Forum, is the{造成句式混乱的多余词语，同位语从句，is多余}
00 city's most successful recruitment exhibition, will give you the information
34 you need to determine whether you are making up the most of yourself.{造成句意含糊或相反的多余词make the most of oneself.//make up 弥补}
35 Currently, there are advertising many new vacancies on the job market.{造成句意含糊或相反的多余词}
36 With good skills and a healthy work record in greater demand（In Demand受欢迎的/销路好/有需要（adv）On demand见票即付/[经] 即期;根据要求(adv) In the demand for对…有需求(adv)）than ever, it is
37 the ideal time to ensure that your career is being on the right track. The Career{造成句意含糊或相反的多余词}
38 Forum has been responsible for helping many thousands of the people
39 improve their job potential, and it can do something the same for you.
40 Some of the best jobs in town never reach out the advertising pages, so{词性的误用,reach 在这里是是vt}
41 to be considered for one of these top jobs as they become available,
42 you will need to make closely contact with the employers' agents. The Career{惯用短语中出现多余的词语，词性的误用,contact 在这里是是n,不能用adv 修饰}
43 Forum is making the perfect opportunity. It is set in an informal atmosphere{造成句式混乱的多余词语，多重谓语}
44 and there is no pressure put;you can choose which agents you talk to.{}
45 So if you are looking for a new job, come and join us at the Career Forum.
（7）人邮第三辑真题TEST 3 READING PART 5
Get better at keyboarding
0 There is a simple way to work more efficiently: i mprove your keyboard
00 skills by learning to touch keyboard them（用键盘式排字机排字/键入(v) 键盘(n)）. If you are one of the vast majority
34 of some people who keyboard with two or four fingers, you may believe that{将泛指内容特指化}
35 you are reasonably efficient. But the average person（普通人(n)）seldom achieves more
36 than twelve words by a minute when using this method, while touch keyboarding{惯用短语twelve words a minute中出现多余的词语by}
37 can achieve up to 120 words, if enabling you to work almost as quickly{造成句式混乱的多余词语,结果状语，if多余}
38 as you can thin k. Whatever position you hold in your company, you are
39 probably given responsible for answering emails or generating documents, and it{惯用短语be responsible for 中出现多余的词语given}
40 is quite likely that you spend too much time doing this. Stop and consider how
41 far much more you could do in a day as a result of touch keyboarding. You would{far不能修饰more}
42 be able to create such a document faster than you can write and as {将泛指内容特指化:document后面已有定语faster修饰，无需再用such修饰}
43 quickly as you can think and free up time to be more than creative. Moreover,{造成句意含糊或相反的多余词,more+adj,more than +n}
44 you would save up the cost of a full-time secretary,and no longer have to{惯用短语save the cost of 中出现多余的词语up}
45 wait for your documents to be created and either then have to return them for correction{造成句意含糊或相反的多余词}
（8）人邮第三辑真题TEST 4READING PART 5
Dealing with Expenses
0 Most companies use forms or spreadsheets to process travel and entertainment
00 expenses claims(Expenses claims费用报销(n)An expense claim form费用报销单
(n)). As a result, it can be difficult to control over spending across the {词性的误用,rcontrol在这里是是vt,control +sth}
34 organisation, and unfortunately when data(主语) often needs（谓语）to be processed again and entered（宾语）{造成句式混乱的多余词语}
35 into the firm's other such accounting systems. One solution is an automated expenses{将泛指内容特指化:已有other修饰无需加表示指代关系或起强调作用的形容词such}
36 management system. But if there are various measures you can implement to make
37 your existing procedures more efficient. Firstly, try ensure that all expenses claims are
38 independently been authorised. Who approves senior managers' claims, for example?{造成句式混乱的多余词语}
39 Don't waste time for reviewing all expenses claims; only look in detail at a sample, but{惯用短语waste time doing sth中出现多余的词语for} 40 regularly up date the firm's expenses policy, and query with all claims that fall outside it. You{{词性的误用,q uery在这里是是vt,}
}
41 should also avoid duplicating effort; if line managers check expenses,
there is little point
42 in (the accounts department )are doing so. You could try to cut down on cash advances and{惯用短语中出现多余的词语there is little point in doing sth}
43 corporate credit cards; making staff 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 every expenses to customers where your business model allows.{单复数的修饰词弄错,every只能修饰单数}
3、通过活动，使学生养成博览群书的好习惯。
B比率分析法和比较分析法不能测算出各因素的影响程度。√
C采用约当产量比例法，分配原材料费用与分配加工费用所用的完工率都是一致的。Ｘ
C采用直接分配法分配辅助生产费用时，应考虑各辅助生产车间之间相互提供产品或劳务的情况。错
C产品的实际生产成本包括废品损失和停工损失。√
C成本报表是对外报告的会计报表。×
C成本分析的首要程序是发现问题、分析原因。×
C成本会计的对象是指成本核算。×
C成本计算的辅助方法一般应与基本方法结合使用而不单独使用。√
C成本计算方法中的最基本的方法是分步法。X
D当车间生产多种产品时，“废品损失”、“停工损失”的借方余额，月末均直接记入该产品的产品成本中。×
D定额法是为了简化成本计算而采用的一种成本计算方法。×
F“废品损失”账户月末没有余额。√
F废品损失是指在生产过程中发现和入库后发现的不可修复废品的生产成本和可修复废品的修复费用。Ｘ
F分步法的一个重要特点是各步骤之间要进行成本结转。(√)
G各月末在产品数量变化不大的产品，可不计算月末在产品成本。错
G工资费用就是成本项目。(×)
G归集在基本生产车间的制造费用最后均应分配计入产品成本中。对
J计算计时工资费用，应以考勤记录中的工作时间记录为依据。(√)
J简化的分批法就是不计算在产品成本的分批法。(×)
J简化分批法是不分批计算在产品成本的方法。对
J加班加点工资既可能是直接计人费用，又可能是间接计人费用。√
J接生产工艺过程的特点，工业企业的生产可分为大量生产、成批生产和单件生产三种，X
K可修复废品是指技术上可以修复使用的废品。错
K可修复废品是指经过修理可以使用，而不管修复费用在经济上是否合算的废品。Ｘ
P品种法只适用于大量大批的单步骤生产的企业。×
Q企业的制造费用一定要通过“制造费用”科目核算。Ｘ
Q企业职工的医药费、医务部门、职工浴室等部门职工的工资，均应通过“应付工资”科目核算。Ｘ
S生产车间耗用的材料，全部计入“直接材料”成本项目。Ｘ
S适应生产特点和管理要求，采用适当的成本计算方法，是成本核算的基础工作。(×)
W完工产品费用等于月初在产品费用加本月生产费用减月末在产品费用。对
Y“预提费用”可能出现借方余额，其性质属于资产，实际上是待摊费用。对
Y引起资产和负债同时减少的支出是费用性支出。X
Y以应付票据去偿付购买材料的费用，是成本性支出。X
Y原材料分工序一次投入与原材料在每道工序陆续投入，其完工率的计算方法是完全一致的。Ｘ
Y运用连环替代法进行分析，即使随意改变各构成因素的替换顺序，各因素的影响结果加总后仍等于指标的总差异，因此更换各因索替换顺序，不会影响分析的结果。(×)
Z在产品品种规格繁多的情况下，应该采用分类法计算产品成本。对
Z直接生产费用就是直接计人费用。X
Z逐步结转分步法也称为计列半成品分步法。√
A按年度计划分配率分配制造费用，“制造费用”账户月末(可能有月末余额/可能有借方余额/可能有贷方余额/可能无月末余额)。
A按年度计划分配率分配制造费用的方法适用于(季节性生产企业)