BEC寫(xiě)作，比起當(dāng)年的高考和四六級(jí)，商務(wù)英語(yǔ)部分的內(nèi)容更多。不光考察了考生的商務(wù)英語(yǔ)水平，還要求考生對(duì)問(wèn)題的解讀要準(zhǔn)確。因此，除掉背模板這種老方法，BEC寫(xiě)作中最重要的就是找準(zhǔn)題干，不要偏題。明白了題目意思之后，搭建大綱，就能夠輕松完成寫(xiě)作題了。高頓網(wǎng)校USCPA小編給出BEC寫(xiě)作的一個(gè)例題的解題思路，供大家參考。
　　Example 1：
　　Carolyn Johnson, the chairman of the compensation committee of the board of directors of York Corporation, is concerned about the incentives that exist in the current compensation system for management of the company. Currently, the compensation program is absolutely cash-base. Currently the committee is considering to transit to a new compensation system.
　　Supposed you are hired as a new HR manager, prepare a memorandum explaining the risks in current compensation system and distinctions between current and future compensation system.
　　例題解析：
　　這道題目中指出了企業(yè)現(xiàn)存的激勵(lì)體制存在弊端?，F(xiàn)在完全是基于現(xiàn)金的激勵(lì)體系(cash-based compensation program)，現(xiàn)在正在考慮轉(zhuǎn)換成另外一種薪酬體系。在題干的第二段列示了范文的要求，需要解釋現(xiàn)有薪酬體系中存在風(fēng)險(xiǎn)并且指出現(xiàn)有的和改進(jìn)之后的薪酬體系的區(qū)別。
　　根據(jù)題干的內(nèi)容，可以基本劃分出論述的結(jié)構(gòu)。首先，需要指出現(xiàn)有的薪酬體系的弊病，其次，需要指出合理的薪酬體系的特征，即future compensation system的要求。當(dāng)分別闡明兩者之后，再簡(jiǎn)略論述區(qū)別即可。
　　Cash-based compensation system*5的弊端在于無(wú)法使得管理層的利益和股東利益達(dá)成一致(inability to align the interests of management with that of common share holders). 如果基于現(xiàn)金的薪酬體系最常見(jiàn)的激勵(lì)工具是salary和bonus. 純固定的薪資會(huì)使得管理層不愿意去承擔(dān)更多的風(fēng)險(xiǎn)，而基于net profit的bonus則會(huì)使管理層承擔(dān)過(guò)多風(fēng)險(xiǎn)，并且管理層會(huì)傾向于去操縱會(huì)計(jì)利潤(rùn)以提高自己能獲得的bonus。所以，基于長(zhǎng)期的業(yè)績(jī)的薪酬體系是適當(dāng)?shù)?。在這種薪酬體系中，管理層的薪酬將由現(xiàn)金和股份組成，股份往往采用股票期權(quán)的形式，管理層無(wú)法在短期之內(nèi)行權(quán)該股票期權(quán)。這種方法使管理層去考慮提高公司的長(zhǎng)期業(yè)績(jī)和表現(xiàn)，提升股價(jià)。
　　范文：
　　To Carolyn Johnson:
　　You have requested that I provide you with information about the inherent risk of your current compensation system and the distinctions between your current system and your future one.Your compensation system currently is absolutely based on cash. A cash-based compensation system involves mainly fixed-payment salaries and net-profitbased bonuses. Fixed-payment salaries would drive management to take little risk in operations, and net-profit-based bonus would drive management to manipulate financial statements and take short-term interests and ignore long-term benefits for the company. Therefore, risks inherent in your compensation system rest with the lack of alignment in management behavior with objectives of shareholders.I advise that your new compensation system should consider incorporate stock-based incentives in your current compensation system. A good example is stock option. The biggest distinctions between current compensation system and the new one is that stock option provides management with an incentive to manage the corporation to increase the stock price, which is consistent with the goal of shareholders. However, the vesting period should be sufficiently long in order for long-term stock value rather than short-term. If you have more concerns about the incentive system, please feel free to contact me at ***@yahoo.com