TOEIC 聽力 Part 4 — 題目
段落
Good morning, everyone. This is the quarterly earnings call for TechSolutions Inc. I’m Sarah Chen, the CFO. We’re pleased to report strong financial results for the third quarter ending September 30th. Revenue increased by 15% year-over-year, reaching $50 million. Net income grew by 10% to $5 million. These results were driven by higher sales in our software division and successful cost-control measures across the company. Looking ahead, we anticipate continued growth in the fourth quarter, though we are also managing some unexpected expenses related to our upcoming office renovation. We expect the renovation to improve our workspace efficiency and employee well-being. Further details on the renovation timeline will be shared next week. Thank you. We will now open the floor for questions.
題目
What is a challenge the company is currently facing?
選項
- A. It is managing unexpected expenses for a renovation. ✓
- B. The renovation has already been completed.
- C. The renovation will reduce revenue.
- D. The renovation is budgeted at $5 million.
正確答案
A. It is managing unexpected expenses for a renovation.
解析
📖 文章翻譯 — 「早安，各位。這是 TechSolutions 公司本季的業績電話會議。我是財務長 Sarah Chen。我們很高興能報告截至 9 月 30 日的第三季強勁財務表現。營收年增 15%，達到 5000 萬美元。淨利成長 10%，達到 500 萬美元。這些成果歸因於軟體部門銷���額的增加以及公司成功的成本控制措施。展望未來，我們預期第四季將持續成長，但我們也正在管理與即將進行的辦公室翻新相關的一些意外開支。我們預期」
📝 答案解析 — 正確答案是「公司正在處理與翻新有關的意外開支」。文章中 CFO Sarah Chen 明確提到「though we are also managing some unexpected expenses related to our upcoming office renovation」（然而我們也正在管理與即將到來的辦公室翻新相關的一些意外開支），直接對應了此選項。
💡 應試技巧 — 在聽取錄音時，留意表示「轉折」或「對比」的連接詞，如 "though"、"however"、"but"，這些詞後方常會出現與前面內容形成對比或補充的重要資訊，可能是考點。
📊 錯誤選項分析 — X) 翻新已完工 — 文章提到 "upcoming office renovation"（即將進行的翻新），表示尚未完成。 X) 翻新將減少營收 — 文章並未提及翻新會導致營收減少。 X) 翻新預算為 500 萬美元 — 文章提到淨利為 500 萬美元，而非翻新預算。