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.

　　《Dealing with Expenses》，處理花費(fèi)。

　　34題，一個(gè)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(dǎo)的時(shí)間狀語(yǔ)從句，when是多余的

　　35題，前后沒有用such指代的意思，就是說(shuō)公司的其他的會(huì)計(jì)系統(tǒng)。Such多余。

　　36題，不是從句，不需要if來(lái)引導(dǎo)。從there開始也是一個(gè)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(gè)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(yǔ)動(dòng)詞are，后面冒出一個(gè)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(shí)間浪費(fèi)在什么上面，固定搭配，for多余。

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

　　41題，正確的

　　42題，謂語(yǔ)動(dòng)詞重復(fù)。There is little point in doing so，做什么沒有意義，常見的說(shuō)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(fù)數(shù)，除非是every four minutes這樣的用法，所以去掉。