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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 when data often needs to be processed again and entered

35 into the firm's other such accounting systems. One solution is an automated expenses

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?

39 Don't waste time for reviewing all expenses claims; only look in detail at a sample, but

40 regularly up date the firm's expenses policy, and query 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 are doing so. You could try to cut down on cash advances and

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.

答案解析：

《Dealing with Expenses》，處理花費。

34題，一個完整的句子，數(shù)據(jù)需要被處理，句子成分很齊全，不是when引導的時間狀語從句，when是多余的

35題，前后沒有用such指代的意思，就是說公司的其他的會計系統(tǒng)。Such多余。

36題，不是從句，不需要if來引導。從there開始也是一個完整的句子，成分很齊全。

37題，try在這里從意思上和用法上都不通。沒有嘗試的意思，就是要確保(ensure)，而且就算要用try，后面也不能直接跟ensure，好歹用個try to，可惜BEC里沒有這種改法。只能把try去掉。

38題，前面有了謂語動詞are，后面冒出一個been，這是什么用法，直接用are authorised，表示被授權(quán)。

39題，waste time doing，把時間浪費在什么上面，固定搭配，for多余。

40題，query是詢問、質(zhì)問，及物動詞，后面直接跟賓語，不用with.

41題，正確的

42題，謂語動詞重復。There is little point in doing so，做什么沒有意義，常見的說法，are是多余的。

43題，make sb. do sth. 固定搭配，to多余

44題，正確的

45題，every后面不能直接跟名詞的復數(shù)，除非是every four minutes這樣的用法，所以去掉。