U.S.CPA知识点：怎样提升商务写作（business writing）

美国注册会计师（U.S.CPA）考试，BEC中的writing对很多考生来说有一定的难度，那么怎样才能提升你的商务写作能力，写出让考官满意的文章呢？

当专业人员为组织内外准备书面材料时，至低的要求是应确保没有语法错误来分散阅读者的注意力，影响文件需要传达的信息。

business writing中一个常见的问题是主谓一致。一个动词需要与其主语相匹配，也就是说，一个单数主语需要一个单数动词，而一个复数主语需要一个复数动词。

参加下面这个简短的测验，来练习你的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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