U.S.CPA知識點：怎樣提升商務寫作（business writing）

美國注冊會計師（U.S.CPA）考試，BEC中的writing對很多考生來說有一定的難度，那么怎樣才能提升你的商務寫作能力，寫出讓考官滿意的文章呢？

當專業(yè)人員為組織內外準備書面材料時，至低的要求是應確保沒有語法錯誤來分散閱讀者的注意力，影響文件需要傳達的信息。

business writing中一個常見的問題是主謂一致。一個動詞需要與其主語相匹配，也就是說，一個單數主語需要一個單數動詞，而一個復數主語需要一個復數動詞。

參加下面這個簡短的測驗，來練習你的business writing吧！

Question 1 of 8

Neither the client nor the practitioner ____ any concerns about filing the tax return by the due date.

1. has

2. have

Question 2 of 8

If either clients or practitioners ____ to end an engagement, proper documentation should explain the action.

1. decide

2. decides

Question 3 of 8

The company CEO or the department managers ____ the power to approve changes in the project.

1. has

2. have

Question 4 of 8

The department managers and the CEO ____ the power to approve changes in the project.

1. has

2. have

Question 5 of 8

One in five students _____ choosing to attend the university.

1. regret

2. regrets

Question 6 of 8

Every qualified associate in any of the firm’s offices, plus many accountants from the outside, ___ the opportunity to apply for the open manager’s position.

1. has

2. have

Question 7 of 8

The combination of keen intelligence, rigorous training, uncanny people skills, and undisputed integrity _____ the young accountant a prize recruit for any firm.

1. make

2. makes

Question 8 of 8

Allowing businesses to ignore accessibility issues ____ people with disabilities to second-class status.

1. relegate

2. relegates

Key

1-5 1 1 2 2 2

6-8 1 2 2

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