2011-9-30 18:50:13 Lucy
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
全文的第一句话说公司做的决定是一个年度过程（annual process）。接下来谈到原因。19题，make up是组成、捏造、化妆的意思，用在这里和accounting搭配不上；carry out是执行（to do something that needs to be organized and planned）；bring about 是带来，使发生（to make something happen）；put down 放下，镇压。从意思上看，应该选B，carry out。
事实上，carry out accounting on …..basis是金融英语里专业且地道的说法。最常见的一种是carry out accounting on the accrual basis 执行权责发生制。相应的，20题选basis，公司时在一年的基础上执行会计准则的。
approval：when a plan, decision, or person is officially accepted批准，正式的eg:The president has already given his approval to the plan. permission：when someone is officially allowed to do something允许，也是正式的eg:You must ask permission before taking any photographs inside the church. consent：permission to do something不那么正式的允许eg:He took the car without the owner’s consent.
23题，这里的前后文的意思是计划贯穿全年始终，所以经理们需要回顾过去，展望未来。后面的looking forward to是个答案信号，相对应的前面应该选review，根据目标回顾过程。
25题，从这个句子来看，填入的词是应该可以直接和market搭配的。Predict the market是商英里地道常见的用法，市场预测。
26题，往他们的操作中增加一点灵活性，这样可以对突然发生的变化做出反应。Operation: the work or activities done by a business or organization, or the process of doing this work.
27题，respond to 对…..做出反应。
29题，in market terms 用市场术语来说。固定用法。
30题，position in the market，市场上的地位。前面已经暗示了这里要用市场术语来表述，position in the market就是固定表达（positioning is that exclusive space your brand owns in the
marketplace. It’s relevant and compelling to your customers, and different from your competitors.）
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（draw up plans/proposal）
e.g: He was asked to draw up proposals for reforming the law
to be just able to see or hear something 看见或听见
to understand something, especially the reason why something has happened理解
to write a letter to a company or organization asking them to send you goods or information写信寄出
to decide that someone or something is useless, unimportant, or a failure 注销
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