台中洋碩美語 makes our lives valuable

本週的多益考題，Leon要帶大家學習一些跟帳務有關的商用詞彙，當然還有一些稀奇古怪的多益考題，等著同學來搶答喔！

1.Clients with (           ) bills cannot access the system until the bills are paid.

A. standing out

B. outstanding

C. standing up

D. upstanding

2. The government found the tax record of AJ Company suspicious and therefore sent an agent to (         ) its books.

A. look up

B. audit

C. look over

D. audition

3. Charles was checking the items in his passbook while using bank statements to (       ) his accounts.

A. reconcile

B. conciliate

C. settle

D. compare

4. Although the company had an annual turnover of 30 million dollars, there was a high staff (       ) due to incessant pressure of sales from the managers.

A. exchange

B. leaving

C. turnover

D. change

5. Sylvia is such a perky person that she is (       ) talking to those not sharp enough.

A. over

B. on

C. upon

D. above

6. The copy machine is so old that it is (     ) repairing.

A. above

B. over

C. past

D. upon

解答區

1. 答案：(B)

 解析：outstanding有傑出、未繳清的意思。Upstanding有直立、正直的意思。未繳的帳單為outstanding bills。答案選(B)。

2. 答案：(B)

解析：look up查詢；audit稽查；look over翻閱；audition試鏡，試音。Audit books為查帳的意思，答案選(B)。3.

3. 答案：(A)

解析：reconcile對帳、銷帳；conciliate安撫；settle付清帳款、和解；compare比較。reconcile accounts為對帳、查帳之意。

4. 答案：(C)

解析：exchange兌換；leave離開；turnover營業額、人員替換率；change改變。Staff turnover為離職率的意思；annual turnover為年營業額。

5. 答案：(D)

解析：over平面之上，垂直於下；above平面之上，不一定要垂直於下，另外引申有不屑的意思。Sylvia太高傲不屑跟不夠聰明的人講話。

6. 答案：(C)。

解析：影印機太老舊了，修也修不好。Past有無法的意思。

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