小編導(dǎo)讀：BEC writing如何拿高分？最重要的一點就是要審題，抓住題干。高頓網(wǎng)校USCPA小編建議大家多看一些例題，適當(dāng)背一些常用的句子。下面是高頓網(wǎng)校小編整理的幾道習(xí)題，供考生們參考。
　　1.Turner Company is considering acquiring a new plant.The CFO, John Chen, is considering how to finance the new plant.Specifically, John is trying to decide whether to finance the plant by issuing bonds or through a sale and leaseback.Compose a memorandum to John explaining the advantages and disadvantages of these two financing strategies.
　　REMINDER:Your response will be graded for both technical content and writing skills.Technical content will be *uated for information that is helpful to the intended reader and clearly relevant to the issue.Writing skills will be *uated for development, organization, and the appropriate * of ideas in professional correspondence.Use a standard business memo or letter format with a clear beginning, middle, and end.Do not convey information in the form of a table, bullet point list, or other abbreviated presentation.
　　To:Mr. John Chen
　　Turner Company
　　From:CPA Candidate
　　解析：
　　This memorandum provides information to help in deciding whether to finance the proposed new plant by issuing bonds or through a sale and leaseback.Issuing bonds is a common technique used to finance long-term assets, such as a plant.Bonds typically have a 20 year maturity and provide for semiannual interest payments.The bonds become a liability on the balance sheet of the corporation, and the bond agreement typically contains covenants that place restrictions on the flexibility of the company.From an income tax standpoint, the interest on the bonds is tax deductible.
　　A sale and leaseback is a transaction in which the company sells the plant to another party and simultaneously leases it back under a long-term agreement.Such arrangements may provide financing and tax advantages.As an example, the tax benefits of the investment in the plant may be given in the agreement to the party that can best use the tax benefits. In addition, lease financing may be easier to obtain than bond financing, and the lease agreement may contain fewer restrictions than the bond agreement.
　　If you like additional information to make your decision, please contact me.
　　Keywords: bond, leaseback, long-term, assets, maturity, interest, liability covenants, deductible, benefit
　　2.The management of Taylor Corporation is attempting to design a new performance measurement system.Henry Warren, the chief executive officer, has asked you to prepare a memorandum describing how management should choose between alternative performance measurement systems.
　　REMINDER:Your response will be graded for both technical content and writing skills.Technical content will be *uated for information that is helpful to the intended reader and clearly relevant to the issue.Writing skills will be *uated for development, organization, and the appropriate * of ideas in professional correspondence.Use a standard business memo or letter format with a clear beginning, middle, and end.Do not convey information in the form of a table, bullet point list, or other abbreviated presentation.
　　To:Mr. Henry Warren, CEO
　　Taylor Corporation
　　From:CPA Candidate
　　解析：
　　This memorandum is designed to assist you in deciding how to select among different performance measurement systems for Taylor Corporation.
　　Selecting among different performance measurement systems requires an understanding how the system will be used.Possible uses include for compensation, resource allocation, and business unit performance.Different systems are more appropriate for different purposes, and some systems are more comprehensive than others.For example the balanced score card may be used for multiple purposes.
　　It is important that all performance measures reflect the strategy of the company.Measures that are strategic communicate the goals of the organization and motivate management to pursue those goals.Performance measures must also represent economic reality.They should provide a clear and accurate measure of relative performance.Finally, if the system is used to *uate and compensate managers, it should be sensitive to factors that are in the manager's control and not sensitive to factors beyond the manager's control.The measures should be clearly controllable by the manager being *uated.
　　As you can see, selection of an appropriate performance measurement system is a complex process.If you would like to discuss your selection of a system in more detail, please contact me.
　　Keywords: performance, measurement, system, compensation, resource, performance, balanced, score, strategy, accurate