BEC中的writing題，由于國內(nèi)考生對于美國的生活工作等并不熟悉，因此只能夠依靠多看例題、背一些常用的句子來完成writing試題。高頓網(wǎng)校USCPA小編整理了一些BEC中writing的例題，供廣大考生們參考。
　　Tintco, Inc. is a distributor of auto supplies.Currently, the corporation has a batch processing system for processing all transactions and maintaining its inventory records.Batches are processed weekly.George Wilson, the chief information officer for the corporation, is considering adopting an online, real-time processing system.He has asked you (a consultant) to prepare a memorandum describing the advantages of adopting such a system for the corporation.
　　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. George Wilson, CIO
　　Tintco, Inc.
　　From:CPA Candidate
　　解析：
　　This memorandum explains how moving to an online, real-time processing system may improve the company's operations.A batch processing system is a very efficient method of processing transactions when timeliness is not a major factor. Currently, accounting records, including inventory records are only up-to-date at the time of processing, once a week.If an online, real-time processing system is implemented, accounting records would be constantly up-to-date.This can provide a number of benefits.First, sales representatives will have current information about the stock of inventory to insure that customers will get accurate information about the timing of shipments of parts. In addition, timely information about the levels of inventories will allow better inventory control. It will be less likely that goods will be out of stock In addition, management may be able to more carefully control the level of inventories in order to reduce inventory holding costs. These decisions based on more current information may result in increased revenue and cost savings that more than offset the cost of converting to the online, real-time system.
　　If you require any additional information about online, real-time processing, please contact me.
　　Keywords: online, real-time, processing, system, batch, inventory, current, information, control, revenue, cost