精选最地道的商务英语文章，并给出语言点，相关练习，方便大家学习商务用语，扩展商务知识，提高BEC考试阅读能力。
　　Every business I know has been through the wringer during the past two years. Sadly the good times aren't returning any time soon. So I've compiled a list of some more creative and worthwhile ways companies can save money to help entrepreneurs keep afloat in spite of the challenges.

　　● Do random expense claim audits.

　　Abuse of expenses is endemic, but if staff know that even their mobile phone bills are checked occasionally, then they are less likely to take advantage. You should have very clear expense policies, so fiddlers are not able to use confusion to get away with cheating.

　　● Buy second-hand.

　　We frequently buy reconditioned kitchen equipment for our restaurants. Do not hesitate to choose used over showroom-new if it makes economic sense.

　　● Lead from the front about costs.

　　As a boss, you should constantly question costs and try to be seen to be abstemious rather than extravagant – at least with corporate assets. If you are a spendthrift, you set a poor example that others will copy – with the company's money.

　　● Ask for early payment discounts.

　　If you have the cash, it might be a great way to improve your margins. If your suppliers are under financial pressure, they may well agree a 5 per cent discount for swift settlement. It would take almost two years with current low interest rates to earn that much if you kept the money in the bank.

　　● Understand what everyone does.

　　At least once a year, undertake a thorough analysis of all staff roles and try to work out their true productivity – and rationalise posts if necessary. Remember: no one ever tells you they are underworked or that their contribution is inessential.

Language Points:

Exam Focus:

　　(1) What is NOT the purpose of random expense claim audits?

　　A Preventing employees from taking advantage.

　　B Fiddlers may not easily succeed in this way.

　　C To examine their mobile bills occasionally.

　　D To cut costs in this aspect.

　　(2) Which is NOT a creative and worthwhile way to help bosses save money?

　　A Choose used equipments as substitutes for brand-new ones.

　　B Set examples as an abstemious boss.

　　C Early payment to obtain discount

　　D Rationalize posts frequently.

Keys:

　　(1) C

　　(2) D

参考译文：

　　过去两年，我认识的每家企业都历尽了磨难。遗憾的是，好时光不会很快就回来。因此，我编制了一份较有创意和价值的企业省钱途径列表，帮助企业家在面对挑战时仍能生存。

　　● 随机审计费用支出

　　费用滥用属于地方病，但如果员工知道，就连他们的手机账单偶尔也会受到检查，那么他们占公司便宜的可能性就会降低。企业应该制定非常明确的费用政策，这样弄虚作假的人就无法浑水摸鱼逍遥法外

　　● 购买二手货

　　我们经常为餐馆购买二手厨房设备。如果能省钱，就不要犹豫选择二手货，而非全新商品。

　　● 带头控制成本

　　作为老板，你应该经常对成本提出质疑，并努力让人们认为你很节俭，而不是奢侈浪费——至少是对公司资产。如果你大手大脚，就会为别人树立一个效仿的坏榜样——用公司的钱。

　　● 要求提前付款折扣

　　如果你握有现金，这或许是提高利润率一个好办法。如果供应商面临资金压力，他们很可能会答应对快速结款支付5%的折扣。如果你把钱存在银行，以目前的低利率，挣到这笔钱需要差不多两年的时间。

　　● 了解每个员工在干什么

　　至少每年对所有员工的职责进行一次彻底分析，努力计算出他们的真实生产率——如有必要，就对岗位进行合理化改革。记住：没有人会告诉你他们的工作负荷不够，或者他们的贡献不重要。