Planning

　　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

　　這篇文章是關(guān)于公司計劃的(planning)，做計劃時的過程和需要考慮的一些因素。

　　全文的第一句話說公司做的決定是一個年度過程(annual process)。接下來談到原因。19題，make up是組成、捏造、化妝的意思，用在這里和accounting搭配不上;carry out是執(zhí)行(to do something that needs to be organized and planned);bring about 是帶來，使發(fā)生(to make something happen);put down 放下，鎮(zhèn)壓。從意思上看，應(yīng)該選B，carry out。

　　事實上，carry out accounting on …..basis是金融英語里專業(yè)且地道的說法。最常見的一種是carry out accounting on the accrual basis 執(zhí)行權(quán)責(zé)發(fā)生制。相應(yīng)的，20題選basis，公司時在一年的基礎(chǔ)上執(zhí)行會計準(zhǔn)則的。

　　21題，這里需要理解上下文的含義。這一整句話仍然是在說明公司進行planning的原因。正是因為相似的模式會在市場上出現(xiàn)，所以公司才需要進行計劃。選patterns是最符合原義的。

　　22題，很明顯，這里填入的詞是表示批準(zhǔn)、通過之類的，是指年前三個月完整的計劃就會被通過。從中文意思上看，A、B、C三個詞都是符合的。具體看英文解釋對幾個詞的用法進行區(qū)分。