uscpa知識(shí)點(diǎn)：怎樣提升商務(wù)寫(xiě)作（business writing）

正保會(huì)計(jì)網(wǎng)校特別為美國(guó)CPA學(xué)員整理了美國(guó)cpa考試：怎樣提升商務(wù)寫(xiě)作的知識(shí)點(diǎn)，祝您在網(wǎng)校學(xué)習(xí)愉快！美國(guó)注冊(cè)會(huì)計(jì)師（U.S.CPA）考試，BEC中的writing對(duì)很多考生來(lái)說(shuō)有一定的難度，那么怎樣才能提升你的商務(wù)寫(xiě)作能力？

當(dāng)專(zhuān)業(yè)人員為組織內(nèi)外準(zhǔn)備書(shū)面材料時(shí)，至低的要求是應(yīng)確保沒(méi)有語(yǔ)法錯(cuò)誤來(lái)分散閱讀者的注意力，影響文件需要傳達(dá)的信息。

business writing中一個(gè)常見(jiàn)的問(wèn)題是主謂一致。一個(gè)動(dòng)詞需要與其主語(yǔ)相匹配，也就是說(shuō)，一個(gè)單數(shù)主語(yǔ)需要一個(gè)單數(shù)動(dòng)詞，而一個(gè)復(fù)數(shù)主語(yǔ)需要一個(gè)復(fù)數(shù)動(dòng)詞。

參加下面這個(gè)簡(jiǎn)短的測(cè)驗(yàn)，來(lái)練習(xí)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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