金級 · 財務預算 · Vol.01
共 25 題 · 完成後統一提交查看結果
✦ 銀行金融科技創新詞形選擇
Q1
The bank's latest ＿＿ allows customers to open new accounts using only a smartphone.
【中譯】
latest 之後須接名詞作句子主詞，innovation 文法正確，句意為這家銀行最新推出的創新服務，讓顧客僅需使用智慧型手機，即可開立新帳戶，文法與語意皆正確。
| 單字/片語 | 詞性 | 音標 | 主要意思 | 搭配用法 |
|---|
| innovate | v. | /ˈɪnəˌveɪt/ | （動詞原形）創新 | innovate 是動詞原形，latest 之後須接名詞作句子主詞，動詞原形不能擔任此角色，文法不合 |
| innovated | v-ed. | /ˈɪnəˌveɪtɪd/ | （過去分詞）已創新 | innovated 是過去分詞，不能直接接在 latest 之後作名詞角色，文法不合 |
| innovating | v-ing. | /ˈɪnəˌveɪtɪŋ/ | （現在分詞）創新中 | innovating 是現在分詞，雖可作動名詞，但此處與 latest 的慣用搭配應為名詞 innovation，而非現在分詞形式，文法不合 |
| innovation | n. | /ˌɪnəˈveɪʃən/ | （名詞）創新 | innovation 是名詞，可接在 latest 之後作句子主詞，指這家銀行最新推出的創新服務，讓顧客僅需使用智慧型手機，即可開立新帳戶，文法與語意皆正確 |
Q2
The old chapel was built entirely from adobe bricks over two centuries ago.
【中譯】
adobe 意指土坯磚、泥磚，句意為這座古老的禮拜堂，兩百多年前，完全以土坯磚建成，與 adobe 的語意直接吻合。
| 單字/片語 | 詞性 | 音標 | 主要意思 | 搭配用法 |
|---|
| adobe | n. | /əˈdoʊbi/ | 土坯磚；泥磚 | adobe 意指土坯磚、泥磚，恰好呼應句子描述這座古老的禮拜堂，兩百多年前，完全以土坯磚建成的語意 |
| tea kettle | n. | /ti ˈkɛtəl/ | 茶壺 | tea kettle 意指茶壺，與句子描述這座古老的禮拜堂，兩百多年前，完全以土坯磚建成的語意不符 |
| paper towel | n. | /ˈpeɪpər ˈtaʊəl/ | 紙巾 | paper towel 意指紙巾，與句子描述這座古老的禮拜堂，兩百多年前，完全以土坯磚建成的語意不符 |
| welcome mat | n. | /ˈwɛlkəm mæt/ | 門口踏墊 | welcome mat 意指門口踏墊，與句子描述這座古老的禮拜堂，兩百多年前，完全以土坯磚建成的語意不符 |
Q3
Regulators allege that the fund's senior partner had, over several years, ＿＿ client trust funds into a personal offshore account, using a network of nominee entities to obscure the trail.
【中譯】監管機關指控，該基金的資深合夥人多年來透過一系列人頭實體掩人耳目，將客戶信託資金__至個人的海外帳戶。
using a network of nominee entities to obscure the trail（透過人頭實體掩人耳目）→ 需『暗中挪用』意 → siphoned ✓
reinvested／disclosed 語意方向相反；audited 語意場不合
| 單字/片語 | 詞性 | 音標 | 主要意思 | 搭配用法 |
|---|
| audited | v | /ˈɔːdɪtɪd/ | 稽核、查核 | audited client trust funds（稽核信託資金；語意場不合，查核並非挪用行為） |
| reinvested | v | /ˌriːɪnˈvɛstɪd/ | 再投資 | reinvested client trust funds（將信託資金再投資；語意方向與『暗中挪用』不合，暗指正當操作） |
| disclosed | v | /dɪsˈkloʊzd/ | 揭露、公開 | disclosed client trust funds（揭露信託資金；語意方向相反，掏空行為為隱匿而非揭露） |
| siphoned | v | /ˈsaɪfənd/ | 抽取、挪用（正式書面，指暗中將資金逐步抽走移作他用） | siphoned client trust funds ✓（挪用客戶信託資金；固定搭配 siphon + funds + into + account） |
字詞家族
Q4
This practice of splitting expenses to evade review is, according to the audit report, a relatively ＿＿ tactic compared with past travel expense fraud cases at the company.
【中譯】根據稽核報告，這種拆分費用以規避審查的手法，相較於公司歷來的差旅報帳弊案，是屬於相對粗劣的伎倆。
compared with past travel expense fraud cases（相較於歷來弊案）並強調手法簡陋 → 需『粗劣的』意 → crude ✓
ingenious／meticulous 方向相反；benevolent 語意場不合
| 單字/片語 | 詞性 | 音標 | 主要意思 | 搭配用法 |
|---|
| crude | adj | /kruːd/ | 粗劣的、不精細的（正式書面，指手法簡陋、缺乏精細規劃） | a relatively crude tactic compared with past travel expense fraud cases ✓（相對粗劣的伎倆，相較於歷來弊案；固定搭配 a crude tactic/scheme） |
| ingenious | adj | /ɪnˈdʒiːniəs/ | 巧妙的、有創意的 | a relatively ingenious tactic（相對巧妙的伎倆；語意方向相反，此處強調手法粗劣） |
| meticulous | adj | /məˈtɪkjələs/ | 一絲不苟的 | a relatively meticulous tactic（相對一絲不苟的伎倆；語意方向相反） |
| benevolent | adj | /bəˈnevələnt/ | 仁慈的 | a relatively benevolent tactic（相對仁慈的伎倆；語意場不合） |
字詞家族
split expenses
v.phr. 拆分費用
Q5
The branch's quarterly savings target fell ＿＿ expectations by nearly ten percent.
【中譯】
short of 意指未達、不及，句意為該分行的季度儲蓄目標，未達預期，短少了將近百分之十，與 short of 的語意直接吻合。
| 單字/片語 | 詞性 | 音標 | 主要意思 | 搭配用法 |
|---|
| short of | prep. phr. | /ʃɔrt ʌv/ | 未達；不及 | short of 意指未達、不及，恰好呼應句子描述該分行的季度儲蓄目標，未達預期，短少了將近百分之十的語意 |
| ahead of | prep. phr. | /əˈhɛd ʌv/ | 領先於 | ahead of 意指領先於，與句子描述該分行的季度儲蓄目標，未達預期，短少了將近百分之十的語意不符 |
| instead of | prep. phr. | /ɪnˈstɛd ʌv/ | 取代 | instead of 意指取代，與句子描述該分行的季度儲蓄目標，未達預期，短少了將近百分之十的語意不符 |
| in favor of | prep. phr. | /ɪn ˈfeɪvər ʌv/ | 贊成 | in favor of 意指贊成，與句子描述該分行的季度儲蓄目標，未達預期，短少了將近百分之十的語意不符 |
Q6
The report highlighted a significant variance between the projected and actual marketing expenses.
【中譯】這份報告，凸顯出行銷費用預估數與實際數之間，存在顯著的__。
variance 意指差異數，句意為這份報告，凸顯出行銷費用預估數與實際數之間，存在顯著的差異數，與 variance 的語意直接吻合。
| 單字/片語 | 詞性 | 音標 | 主要意思 | 搭配用法 |
|---|
| souvenir | n. | /ˌsuːvəˈnɪr/ | 紀念品 | The report highlighted a significant souvenir between the projected and actual marketing expenses（不合邏輯搭配，紀念品與報告凸顯預算差異數的語境完全無關） |
| variance | n.（正確） | /ˈvɛriəns/ | 差異數 | The report highlighted a significant variance between the projected and actual marketing expenses ✓（這份報告，凸顯出行銷費用預估數與實際數之間，存在顯著的差異數，恰好呼應財務報告分析預算執行落差的語境） |
| vacation | n. | /veɪˈkeɪʃən/ | 休假 | The report highlighted a significant vacation between the projected and actual marketing expenses（不合邏輯搭配，休假與報告凸顯預算差異數的語境完全無關） |
| compliment | n. | /ˈkɒmplɪmənt/ | 讚美 | The report highlighted a significant compliment between the projected and actual marketing expenses（不合邏輯搭配，讚美與報告凸顯預算差異數的語境完全無關） |
Q7
The plant must reduce ＿＿ emissions to meet the new environmental rule.
【中譯】這座工廠必須降低__排放量，以符合新的環保法規。
particulate = 懸浮微粒的，符合「降低懸浮微粒排放以符合環保法規」的語境
punctual/potential/partial 皆與排放物種類無關，屬語意不符的干擾項
| 單字/片語 | 詞性 | 音標 | 主要意思 | 搭配用法 |
|---|
| particulate | adj | /pərˈtɪkjələt/ | 微粒的、懸浮微粒的 | reduce particulate emissions ✓（降低懸浮微粒排放量，符合環保法規語境的標準用詞） |
| punctual | adj | /ˈpʌŋktʃuəl/ | 準時的 | reduce punctual emissions（語意不通，排放量與準時與否無關） |
| potential | adj | /pəˈtenʃl/ | 潛在的 | reduce potential emissions（語意鬆散，此處需要具體的排放物種類，而非籠統的「潛在」） |
| partial | adj | /ˈpɑːrʃl/ | 部分的 | reduce partial emissions（語意不通，「部分排放」不是環保法規常見用語） |
字詞家族
particulate
adj./n. 懸浮微粒的、懸浮微粒
Q8
The factory switched to a more expensive ＿＿ after customers complained that the fabric color faded too quickly.
【中譯】
dye 意指染料，句意為在顧客抱怨布料褪色過快後，這家工廠，已改用更昂貴的染料，與 dye 的語意直接吻合。
| 單字/片語 | 詞性 | 音標 | 主要意思 | 搭配用法 |
|---|
| polish | n. | /ˈpɑlɪʃ/ | 拋光劑 | polish 意指拋光劑，與句子描述在顧客抱怨布料褪色過快後，這家工廠已改用更昂貴的染料的語意不符 |
| solvent | n. | /ˈsɑlvənt/ | 溶劑 | solvent 意指溶劑，與句子描述在顧客抱怨布料褪色過快後，這家工廠已改用更昂貴的染料的語意不符 |
| adhesive | n. | /ædˈhisɪv/ | 黏著劑 | adhesive 意指黏著劑，與句子描述在顧客抱怨布料褪色過快後，這家工廠已改用更昂貴的染料的語意不符 |
| dye | n. | /daɪ/ | 染料 | dye 意指染料，恰好呼應句子描述在顧客抱怨布料褪色過快後，這家工廠，已改用更昂貴的染料的語意 |
Q9
The valuation team factored in the cost of excavation when assessing the mining site's total asset value.
【中譯】鑑價團隊，在評估這處礦區的總資產價值時，將__成本一併納入考量。
excavation 意指開挖，句意為鑑價團隊，在評估這處礦區的總資產價值時，將開挖成本一併納入考量，與 excavation 的語意直接吻合。
| 單字/片語 | 詞性 | 音標 | 主要意思 | 搭配用法 |
|---|
| inflation | n. | /ɪnˈfleɪʃən/ | 通貨膨脹 | The valuation team factored in the cost of inflation when assessing the mining site's total asset value（不合邏輯搭配，通貨膨脹為總體經濟現象，並非礦區資產評估中應納入的實體開挖成本） |
| excavation | n.（正確） | /ˌekskəˈveɪʃən/ | 開挖 | The valuation team factored in the cost of excavation when assessing the mining site's total asset value ✓（鑑價團隊，在評估這處礦區的總資產價值時，將開挖成本一併納入考量，恰好呼應語境） |
| donation | n. | /doʊˈneɪʃən/ | 捐贈 | The valuation team factored in the cost of donation when assessing the mining site's total asset value（不合邏輯搭配，捐贈與礦區資產鑑價的語境完全無關） |
| celebration | n. | /ˌselɪˈbreɪʃən/ | 慶祝 | The valuation team factored in the cost of celebration when assessing the mining site's total asset value（不合邏輯搭配，慶祝與礦區資產鑑價的語境完全無關） |
Q10
The finance team reviewed total expenditure for the quarter before preparing the report.
【中譯】財務團隊，在準備報告前，先審視本季度的總__。
expenditure 意指支出，句意為財務團隊，在準備報告前，先審視本季度的總支出，與 expenditure 的語意直接吻合。
| 單字/片語 | 詞性 | 音標 | 主要意思 | 搭配用法 |
|---|
| postcard | n. | /ˈpoʊstˌkɑːrd/ | 明信片 | The finance team reviewed total postcard for the quarter before preparing the report（不合邏輯搭配，明信片與財務團隊審視季度支出的語境完全無關） |
| expenditure | n.（正確） | /ɪkˈspɛndɪtʃər/ | 支出 | The finance team reviewed total expenditure for the quarter before preparing the report ✓（財務團隊，在準備報告前，先審視本季度的總支出，恰好呼應員工支出項目的語境） |
| candle | n. | /ˈkændl/ | 蠟燭 | The finance team reviewed total candle for the quarter before preparing the report（不合邏輯搭配，蠟燭與財務團隊審視季度支出的語境完全無關） |
| umbrella | n. | /ʌmˈbrɛlə/ | 雨傘 | The finance team reviewed total umbrella for the quarter before preparing the report（不合邏輯搭配，雨傘與財務團隊審視季度支出的語境完全無關） |
Q11
Currency exchange rates remained volatile throughout the reporting period, affecting overseas revenue.
【中譯】整個申報期間，匯率持續__，影響了海外營收。
volatile 意指波動劇烈的，句意為整個申報期間，匯率持續波動劇烈，影響了海外營收，與 volatile 的語意直接吻合。
| 單字/片語 | 詞性 | 音標 | 主要意思 | 搭配用法 |
|---|
| generous | adj. | /ˈdʒɛnərəs/ | 慷慨的 | Currency exchange rates remained generous throughout the reporting period, affecting overseas revenue（不合邏輯搭配，慷慨的與描述匯率波動影響海外營收的語境完全無關） |
| punctual | adj. | /ˈpʌŋktʃuəl/ | 準時的 | Currency exchange rates remained punctual throughout the reporting period, affecting overseas revenue（不合邏輯搭配，準時的與描述匯率波動影響海外營收的語境完全無關） |
| fluent | adj. | /ˈfluːənt/ | 流利的 | Currency exchange rates remained fluent throughout the reporting period, affecting overseas revenue（不合邏輯搭配，流利的與描述匯率波動影響海外營收的語境完全無關） |
| volatile | adj.（正確） | /ˈvɒlətaɪl/ | 波動劇烈的 | Currency exchange rates remained volatile throughout the reporting period, affecting overseas revenue ✓（整個申報期間，匯率持續波動劇烈，影響了海外營收，恰好呼應匯率大幅波動衝擊海外營收的語境） |
Q12
Workers replaced the broken slate tiles on the old roof.
【中譯】
slate 意指石板，句意為工人，更換了這座老舊屋頂上，破損的石板瓦片，與 slate 的語意直接吻合。
| 單字/片語 | 詞性 | 音標 | 主要意思 | 搭配用法 |
|---|
| slate | n. | /sleɪt/ | 石板 | slate 意指石板，恰好呼應句子描述工人，更換了這座老舊屋頂上，破損的石板瓦片的語意 |
| tea kettle | n. | /ti ˈkɛtəl/ | 茶壺 | tea kettle 意指茶壺，與句子描述工人，更換了這座老舊屋頂上，破損的石板瓦片的語意不符 |
| paper towel | n. | /ˈpeɪpər ˈtaʊəl/ | 紙巾 | paper towel 意指紙巾，與句子描述工人，更換了這座老舊屋頂上，破損的石板瓦片的語意不符 |
| welcome mat | n. | /ˈwɛlkəm mæt/ | 門口踏墊 | welcome mat 意指門口踏墊，與句子描述工人，更換了這座老舊屋頂上，破損的石板瓦片的語意不符 |
Q13
The company increased its cash reserves to improve liquidity.
【中譯】該公司增加現金儲備，以提升__。
liquidity 意指流動性，句意為該公司增加現金儲備，以提升流動性，與 liquidity 的語意直接吻合。
| 單字/片語 | 詞性 | 音標 | 主要意思 | 搭配用法 |
|---|
| calendar | n. | /ˈkælɪndər/ | 日曆 | The company increased its cash reserves to improve calendar（不合邏輯搭配，日曆與公司提升現金流動性的語境完全無關） |
| recipe | n. | /ˈrɛsəpi/ | 食譜 | The company increased its cash reserves to improve recipe（不合邏輯搭配，食譜與公司提升現金流動性的語境完全無關） |
| liquidity | n.（正確） | /lɪˈkwɪdəti/ | 流動性 | The company increased its cash reserves to improve liquidity ✓（該公司增加現金儲備，以提升流動性，恰好呼應現金流動性的語境） |
| birthday | n. | /ˈbɜːrθˌdeɪ/ | 生日 | The company increased its cash reserves to improve birthday（不合邏輯搭配，生日與公司提升現金流動性的語境完全無關） |
▸ 財務合規/稅務：OECD支柱二全球最低企業稅率合規準備公告
財務合規/稅務：OECD支柱二全球最低企業稅率合規準備公告
ANNOUNCEMENT
To: All Business Unit Finance Leads
From: Office of the Group Chief Financial Officer
Subject: Pillar Two Global Minimum Tax — Compliance Readiness Review
Following the introduction of the OECD's Pillar Two framework, 135 a global minimum corporate income tax rate of fifteen per cent for qualifying multinational enterprises, the Finance and Tax Division has initiated a comprehensive group-wide compliance readiness review.
136
Each business unit with cross-border operations is requested to collate the information specified in the attached questionnaire. The completed questionnaire should be 137 to the Group Tax Manager at group.tax@finance.com by 15 August 2026. Late submissions will not be incorporated into the preliminary impact assessment.
Questions regarding the scope of individual disclosures should be raised 138 the submission deadline — no later than 1 August 2026 — to allow the team sufficient time to provide clarification.
A consolidated impact assessment will be presented to the Board Audit and Risk Committee in the fourth quarter.
Finance and Tax Division
Q14
🔑 Pillar Two framework, [135] a global minimum rate... → 空格在逗號後，修飾 framework → 現在分詞短語（非限定分詞子句）= which establishes = establishing ✓；establishes 需關係代名詞 which；established 過去分詞改變語意；to establish 為目的不定詞，語意角色不符
Q15
🔑 空格位於第一段（框架介紹）之後、第三段（行動要求）之前。(A) 補充說明「何時觸發追補稅義務」→ 解釋第一段 qualifying 的門檻，為第三段的行動要求提供邏輯基礎，承上啟下最自然。(B) 歷史背景，不推進行動敘事。(C) 集團規模細節，資訊層次偏離主旨。(D) 記錄保存規定，應在行動要求後、而非前提及。
A
This obligation is triggered where a multinational group's effective tax rate in a given jurisdiction falls below the fifteen per cent minimum threshold, in which case a top-up tax is applied to bridge the difference.
B
The OECD finalised the technical guidance for the Pillar Two framework in late 2023, following several years of negotiations among participating member states.
C
The Group currently maintains operating subsidiaries across eighteen jurisdictions, of which twelve have enacted domestic legislation implementing the Pillar Two rules.
D
Finance leads are advised to retain all source data used in completing the questionnaire for a minimum of seven years in accordance with Group records retention policy.
Q16
🔑 submitted to = 正式遞交/提交（由填寫者向上遞送）；returned = 退回（方向性錯誤）；conveyed = 傳達訊息（不適用於文件遞交動作）；distributed = 分發（由一到多，方向相反）
Q17
🔑 prior to + N = 在…之前（正式書面介系詞片語）；公告及法規文件慣用 prior to 而非口語的 before；following = 之後（語意相反）；during + 時段（截止日期為時間點，不可接 during）
Subject: Quarterly Budget Review Follow-Up
Dear Department Heads,
131 During last month's quarterly review, our team noticed a pattern in three departments' travel expenses which did not match the original budget projections.
The discrepancy was small at first, but it grew large enough that our senior analyst decided to 132 to the finance director before month-end closing.
Once the issue was confirmed, the affected departments were left to 133 a temporary freeze on non-essential travel until the numbers were fully reconciled. This created some scheduling headaches for a few weeks.
Fortunately, all three departments have since 134 the shortfall through careful reallocation of unused training funds, and the freeze will end starting Monday. We appreciate your cooperation throughout this process.
Best,
Finance Team
Q18
🔑 後句接著談上個月季度審查期間團隊注意到三個部門旅費支出與預算估算不符；(D) 說明本訊息是針對團隊上個月發現的預算事項進行後續說明，承上啟下最連貫，其餘三句皆與預算審查無關
A
The company softball league will hold its championship game this weekend.
B
A new coffee vendor will begin service in the break room next week.
C
Visitors must sign in at the front desk before touring the data center.
D
This message follows up on a budget matter our team identified last month.
Q19
🔑 差異擴大到一定程度後，分析師決定向財務主管提出警訊，故填 raise a flag，表達「示警」之意
Q20
🔑 主詞 the affected departments 為第三人稱複數，反身代名詞須一致用 themselves，故填 resign themselves to
Q21
🔑 三個部門已透過審慎調度未用完的培訓經費解決短缺問題，故填 overcome，表達「克服」之意
辦公室行政：部門預算流程精簡與裁量預算討論即時通訊（C1專輪，含So rarely倒裝）
Operations Chat — Finance & Admin
Noor (9:31 AM): I've drafted the revised budget-approval process. The headline change: each department head now gets a small discretionary budget for minor expenses, so they don't have to route every twenty-dollar purchase through us.
Elias (9:33 AM): Finally. The current system buries us in trivial approvals. 131 So rarely 132 a rejected request actually involve a large sum — it's almost always small items that just needed a faster path.
Noor (9:34 AM): Exactly. We'll keep oversight on anything above the threshold, but below it, managers decide.
Elias (9:35 AM): Sensible. One thing — the draft policy is a bit long. Some of the background sections feel 133, honestly. Can we trim them?
Noor (9:36 AM): Agreed, I'll cut the extraneous parts and keep only the rules people actually need to follow.
Elias (9:37 AM): Perfect. And let's make sure department heads know to communicate any budget change to their teams quickly — within a business day, ideally.
Noor (9:38 AM): 134 I'll add that as an explicit line in the policy so there's no ambiguity.
Elias (9:39 AM): Great. Send me the trimmed version and I'll review it this afternoon.
Q22
🔑 前句抱怨「現行制度讓我們埋沒在瑣碎核准中」，(A)「送到我們桌上的大部分事項，其實主管自己就能處理」正好承接並強化此觀點，並自然引出下一句「被退回的申請很少涉及大筆金額」，承上啟下；(B)(C)(D) 皆與核准流程過於瑣碎的抱怨無關。
A
The finance office is relocating to the fourth floor next quarter.
B
Most of what crosses our desk could be handled by the managers themselves.
C
Our new expense-tracking app supports six languages.
D
The annual audit is scheduled for the second week of March.
Q23
🔑 So rarely（限定否定副詞）置於句首，主要子句須倒裝為「助動詞＋主詞＋原形動詞」，述語為一般動詞 involve → does a rejected request involve ✓；a 為冠詞不能作倒裝助動詞；is 與後方原形動詞 involve 不搭；having 為分詞不能作倒裝助動詞。
Q24
🔑 redundant = 多餘累贅、可省略的，符合「有些背景章節感覺多餘、可刪減」語境；reluctant 指不情願的；resilient 指有韌性的；reciprocal 指互惠的，皆不符「多餘累贅」的語意。
Q25
🔑 Absolutely = 完全同意、當然，符合 Noor 對 Elias 提議的爽快贊同並接著「我會加進政策」的語境；Regrettably 表遺憾；Hardly 表幾乎不（方向相反）；Reportedly 表據報導，皆不符此處明確贊同的語氣。
ZENTAX
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