TOEIC 閱讀 Part 7 — 題目

段落

A budget proposal is currently under review for the upcoming fiscal year. We are prioritizing a thorough evaluation of all expenditures to ensure alignment with our strategic objectives. Please submit all supporting documentation, including projected ROI and resource allocation plans, by the end of this week. A preliminary meeting will be scheduled once all departmental submissions are received to discuss the financial feasibility and potential impact of each proposal. Your prompt attention to this matter is greatly appreciated.

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題目

The phrase "budgetary constraints" most likely refers to what?

選項

  1. A. It refers to the approval timeline for budgets.
  2. B. It means the allocated funds are limited. ✓
  3. C. It suggests a need for additional funding requests.
  4. D. It indicates flexibility in spending limits.

正確答案

B. It means the allocated funds are limited.

解析

📖 文章翻譯 — 本部門目前正在審核下一財政年度的預算提案。我們將優先對所有支出進行徹底評估，以確保其符合我們的策略目標。請在本週末前提交所有支援文件，包括預期投資報酬率（ROI）及資源配置計畫。待收到所有部門提交的資料後，將安排初步會議，討論各提案的財務可行性與潛在影響。您的即時關注，我們不勝感激。
📝 答案解析 — 由於文中提到「優先對所有支出進行徹底評估，以確保其符合我們的策略目標」，並且需要提交「預期投資報酬率（ROI）及資源配置計畫」來討論「財務可行性」，這暗示了可用的資金並非無限，因此「allocated funds are limited」（分配的資金有限）是「budgetary constraints」（預算限制）最貼切的解釋。
💡 應試技巧 — 遇到「budgetary constraints」這類可能較為口語化或非直接的詞彙時，務必回頭檢視前後文，尋找與「限制」、「評估」、「可行性」、「配置」等相關的關鍵字，推斷其真實涵義。
📊 錯誤選項分析 — X) It refers to the approval timeline for budgets. — 文章未提及預算審核的時間表。 X) It suggests a need for additional funding requests. — 文章並未暗示需要申請額外資金，反而強調評估現有支出。 X) It indicates flexibility in spending limits. — 「Budgetary constraints」恰恰相反，表示存在限制，而非彈性。

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