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

　　这篇文章是关于公司计划的(planning)，做计划时的过程和需要考虑的一些因素。

　　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。

　　21题，这里需要理解上下文的含义。这一整句话仍然是在说明公司进行planning的原因。正是因为相似的模式会在市场上出现，所以公司才需要进行计划。选patterns是最符合原义的。

　　22题，很明显，这里填入的词是表示批准、通过之类的，是指年前三个月完整的计划就会被通过。从中文意思上看，A、B、C三个词都是符合的。具体看英文解释对几个词的用法进行区分。

　　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.

　　这一题是讲的计划被批准或者通过，所以用approval。

　　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。

　　24题比较简单，理解了句子含义不难做出选择。现在发生的事情将会影响未来的目标和计划。选influence。

　　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。

　　28题，为了开发公司的长期目标，需要一年以上的时间来计划。从意思和用法上，只能选择develop。

　　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.)

　　31题，只需要理解preferred的意思：首选的

　　32题，想让这个航空公司成为特定路线上商务旅客的首选，必须先计划好相关的步骤。按步骤来拟定计划，最后才能成功，所以选step。

　　33题，需要理解四个词组的含义。

　　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 make out:

　　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

　　write off:

　　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 勾销