Longman preparation series for the new toeic test part 23

PART 6

Directions: Read the texts that follow. A word or phrase is missing in some of the sentences. Four
answer choices are given below each of the sentences. Select the best answer to complete the
text. Then mark the letter (A), (B), (C), or (D) on your answer sheet.
146 PRACTICE TEST FOUR
Questions 141-143 refer to the following letter.
The Accounting Firm
P.O. Box 90900

Pretoria 0083
South Africa

Alice Michaels

Michaels Enterprises

190 Church Street

Pretoria

0083 South Africa

Dear Mrs. Michaels,

November 7,20_

I received your e-mail last week, stating that you will not require my services for the

upcoming tax year
__________

came as a surprise to me, as I have always provided you

141. (A) Theirs

(B)

These
(C)

Those
(D)

This
with timely service. My records show that your company received a large refund from the
government last year.


I understand that you, like many small business owners,.

142. (A)

have decide

(B)

have decision
(C)

have decided
(D)

have been decided
do-it-yourself tax kit this year. While this method may seem less expensive because it saves
money on an accountant's fees, there are hidden costs. It takes a lot of time to gather all the data
needed to prepare your own taxes. My firm, on the other hand, already has this information on
file, and we know the best ways to save you money on your taxes.

I hope you will think.

. your decision to forego professional accounting

143. (A)
(B)

(C)

over
(D)

after
services this year. If you do change your mind about this, I would be more than happy to
provide you with the same efficient and accurate service that I have in years past.

Sincerely,



PRACTICE TEST FOUR
147

.to use a


u
p
of


Peter Jones

Questions 144-146 refer to the following e-mail.
a

To:

From:

Re:

Reiko Ono
Junko Lee
Transfer

Hi Reiko,

I heard the news this morning about your transfer. I was sad to learn that you
will be moving to the Yokohama warehouse. It seems like
half of the staff is

leaving for one reason or another. I considered.

(A
)
(B)
(C)
(D)

144.

husband would never agree to it.

If you need any heip packing or making arrangements in Yokohama, let me know.
I have many relatives in Yokohama if you and your husband need anywhere to
stay for a short time
________
you are looking for a new home. Of course, those

while
after
during
before

145.

arrangements may already have been made by the company.

I will miss our conversations in the staff room. You always tell the best stories
about your family members, and I feel like I know them personally. I'm sure you
will be busy this month, but I'd love to get together for lunch or dinner before you
go if you can spare the

_________
Tuesdays or Thursdays are the best days for

146.

(A)
(B)
(C)
(D)

food
place
guests
time

me. If you can't make lunch or dinner, I hope we can at least make one last date
for coffee.

Talk to you soon,
Junko

__, too, but my
transfer to
transfer
transferring
will transfer

(A)
(B)
(C)

(D)

148
PRACTICE TEST FOUR

Questions 147-149 refer to the following article.
Korea Daily

International Edition

Maple Home and Life Insurance to Cut 1,500 jobs
The oldest insurance agency in Busan is planning to eliminate at least 1,500

jobs by the end of the year. The mass layoff has already
___________
, with the first

147. (A) begin

(B)

began
(C)

begun
(D)

beginning
400 people receiving their termination slips last Friday. Maple Home and Life is
one of five financial services companies in Korea that has decided to downsize

this year. "

labor costs is the only way we can avoid bankruptcy," said

14S. (A) Creating

(B)

Building
(C)

Operating
(D)

Cutting
the company's vice-president.

Financial analyst Yoon Kwang-ung says that an unexpected amount of insurance
due __^
____
a season of forest fires, occurring in a weakening

149.
(A)

to
(B)
from

(C)

at
(D) in
economy, has caused the mass layoff. But employees are not satisfied with these and
other excuses they are hearing in the media. "We want answers. And we won't leave
until we get them," said Hwang Woo-suk, who plans to march in a protest outside the
insurance office tomorrow.

PRACTICE TEST FOUR 149