正保会计网校特别为美国CPA学员整理了美国cpa考试：怎样提升商务写作的知识点，祝您在网校学习愉快！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？
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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