61、The following appeared as part of a recommendation by one of the directors of the Beta Company. (来源：英语麦当劳－英语杂志 EnglishCN.com)

“The Alpha Company has just reduced its workforce by laying off fifteen percent of its employees in all divisions and at all levels, and it is encouraging early retirement for other employees. As you know, the Beta Company manufactures some products similar to Alpha’s, but our profits have fallen over the last few years. To improve Beta’s competitive position, we should try to hire a significant number of Alpha’s former workers, since these experienced workers can provide valuable information about Alpha’s successful methods, will require little training, and will be particularly motivated to compete against Alpha.”

(来源：最老牌的英语学习网站 EnglishCN.com)

(来源：最老牌的英语学习网站 EnglishCN.com)

62、The following appeared in the letters-to-the-editor section of a local newspaper. (来源：英语麦当劳－英语杂志 EnglishCN.com)

“Muscle Monthly, a fitness magazine that regularly features pictures of bodybuilders using state-of-the-art exercise machines, frequently sells out, according to the owner of Skyview Newsstand. To help maximize fitness levels in our town's residents, we should, therefore, equip our new community fitness center with such machines.”

(来源：英语麦当劳 http://www.EnglishCN.com)

64、The following appeared in a memorandum from the Director of Human Resources to the executive officers of Company X.

“Last year, we surveyed our employees on improvements needed at Company X by having them rank, in order of importance, the issues presented in a list of possible improvements. Improved communications between employees and management was consistently ranked as the issue of highest importance by the employees who responded to the survey. As you know, we have since instituted regular communications sessions conducted by high-level management, which the employees can attend on a voluntary basis. Therefore, it is likely that most employees at Company X now feel that the improvement most needed at the company has been made.”

68、The following appeared in a memorandum to the planning department of an investment firm.

“Costs have begun dropping for several types of equipment currently used to convert solar energy into electricity. Moreover, some exciting new technologies for converting solar energy are now being researched and developed. Hence we can expect that solar energy will soon become more cost efficient and attractive than coal or oil as a source of electrical power. We should, therefore, encourage investment in Solario, a new manufacturer of solar-powered products. After all, Solario’s chief executive was once on the financial planning team for Ready -to-Ware, a software engineering firm that has shown remarkable growth since its recent incorporation.”

72、The following appeared as part of a recommendation from the business manager of a department store.

“Local clothing stores reported that their profits decreased, on average, for the three-month period between August 1 and October 31. Stores that sell products for the home reported that, on average, their profits increased during this same period. Clearly, consumers are choosing to buy products for their homes instead of clothing. To take advantage of this trend, we should reduce the size of our clothing departments and enlarge our home furnishings and household products departments.”

(来源：英语麦当劳www.EnglishCN.com)

83、The following appeared in the editorial section of a newspaper in the country of West Cambria. (来源：英语学习门户网站EnglishCN.com)

“The practice of officially changing speedlimits on the highways — whether by increasing or decreasing them — is a dangerous one. Consider what happened over the past decade whenever neighboring East Cambria changed its speed limits: an average of 3 percent more automobile accidents occurred during the week following the change than had occurred during the week preceding it — even when the speed limit was lowered. This statistic shows that the change in speed limit adversely affected the alertness of drivers.” (来源：英语麦当劳 http://www.EnglishCN.com)

  (来源：英语论坛 http://bbs.englishcn.com)

86、The following appeared as part of an article in the business section of a daily newspaper. (来源：英语分类信息 http://fl.englishcn.com)

“Company A has a large share of the international market in video-game hardware and software. Company B, the pioneer in these products, was once a $12 billion-a-year giant but collapsed when children became bored with its line of products. Thus Company A can also be expected to fail, especially given the fact that its games are now in so many American homes that the demand for them is nearly exhausted.” (来源：英语博客 http://space.englishcn.com)

105、The following appeared in an editorial from a newspaper serving the town of Saluda.

(来源：英语问答中心 http://ask.englishcn.com)

“The Saluda Consolidated High School offers over 200 different courses from which its students can choose. A much smaller private school down the street offers a basic curriculum of only 80 different courses, but it consistently sends a higher proportion of its graduating seniors on to college than Consolidated does. By eliminating at least half of the courses offered there and focusing on a basic curriculum, we could improve student performance at Consolidated and also save many tax dollars.”

108、The following appeared as part of a business plan created by the management of the Take Heart Fitness Center. (来源：英语资料下载 http://download.englishcn.com)

“After opening the new swimming pool early last summer, Take Heart saw a 12 percent increase in the use of the center by members. Therefore, in order to increase the number of our members and thus our revenues, which depend on membership fees, we should continue to add new recreational facilities in subsequent years: for example, a multipurpose game room, a tennis court, and a miniature golf course. Being the only center in the area offering this range of activities would give us a competitive advantage in the health and recreation market.” (来源：英语麦当劳－英语杂志 www.EnglishCN.com)

110、The following appeared as part of a memorandum from the loan department of the Frostbite National Bank. (来源：英语麦当劳－英语快餐EnglishCN.com)

“We should not approve the business loan application of the local group that wants to open a franchise outlet for the Kool Kone chain of ice cream parlors. Frostbite is known for its cold winters, and cold weather can mean slow ice cream sales. For example, even though Frostbite is a town of 10,000 people, it has only one ice cream spot — the Frigid Cow. Despite the lack of competition, the Frigid Cow’s net revenues fell by 10 percent last winter.” (来源：英语麦当劳www.EnglishCN.com)

112、The following appeared in a memo to the Saluda town council from the town’s business manager. (来源：英语博客 http://space.englishcn.com)

“Research indicates that those who exercise regularly are hospitalized less than half as often as those who don’t exercise. By providing a well-equipped gym for Saluda’s municipal employees, we should be able to reduce the cost of our group health insurance coverage by approximately 50% and thereby achieve a balanced town budget.”

120、The following appeared in a corporate planning memorandum for a company that develops amusement parks. (来源：英语博客 http://space.englishcn.com)

“Because travel from our country to foreign countries has increased dramatically in recent years, our next project should be a World Tour theme park with replicas of famous foreign buildings, rides that have international themes, and refreshment stands serving only foods from the country represented by the nearest ride. The best location would be near our capital city, which has large percentages of international residents and of children under the age of 16. Given the advantages of this sit e and the growing interest in foreign countries, the World Tour theme park should be as successful as our Space Travel theme park, where attendance has increased tenfold over the past decade.”

(来源：英语麦当劳－英语杂志 EnglishCN.com)

123、The following appeared in a letter to the editor of a River City newspaper.

(来源：英语问答中心 http://ask.englishcn.com)

“The Clio Development Group’s plan for a multilevel parking garage on Dock Street should be approved in order to strengthen the economy of the surrounding area. Although most of the buildings on the block would have to be demolished, they are among the oldest in the city and thus of little current economic value. Those who oppose the project should realize that historic preservation cannot be the only consideration: even Athens or Jerusalem will knock down old buildings to put up new ones that improve the local economy.” (来源：英语麦当劳－英语杂志 www.EnglishCN.com)

124、The following appeared in a memorandum from the owner of Carlo’s Clothing to the staff.

(来源：英语资料下载 http://download.englishcn.com)

“Since Disc Depot, the music store on the next block, began a new radio advertising campaign last year, its business has grown dramatically, as evidenced by the large increase in foot traffic into the store. While the Disc Depot’s owners have apparently become wealthy enough to retire, profits at Carlo’s Clothing have remained stagnant for the past three years. In order to boost our sales and profits, we should therefore switch from newspaper advertising to frequent radio advertisements like those for Disc Depot.”

(来源：英语麦当劳－英语快餐EnglishCN.com)

125、The following appeared as part of the business plan of the Capital Idea investment firm.

(来源：英语分类信息 http://fl.englishcn.com)

“Across town in the Park Hill district, the Thespian Theater, Pizzazz Pizza, and the Niblick Golf Club have all had business increases within the past two years. Capital Idea should therefore invest in the Roxy Playhouse, the Slice-o’-Pizza, and the Divot Golf Club, three new businesses in the Irongate district. As a condition, we should require them to participate in a special program: Any customer who ivating customers to patronize all three, we will thus contribute to the profitability of each and maximize our return.”

(来源：英语博客 http://space.englishcn.com)

(来源：英语资料下载 http://download.englishcn.com)