2026年商务英语中级考试写作专项卷

2026年商务英语中级考试写作专项卷PARTONE:SITUATION-BASEDWRITINGTimeallowed:45minutesYouareFionaDelgado,RegionalOperationsManagerofSolsticeFootwearLtd.,amid-sizecompanythatdesignssustainabletrainers.Yourecentlyattendedthe“GreenLogisticsExpo2025”inRotterdam.Readthefollowingfourdocumentsandwritetherequiredresponses.DoNOTinventanyprivatecontactdetailssuchaspersonalmobilenumbersorhomeaddresses.DocumentAInternalMemo(excerpt)From:CFOMartijnKrolDate:3January2026Subject:CostimpactofnewEUCarbonBorderAdjustmentMechanism(CBAM)“…theprovisionalmodellingshowsanadditional€0.78perpairifwekeepourcurrentVietnamassemblyline.IfweshiftfinalpackagingtoanEU-basedpartner,theCBAMexposuredropsto€0.21.However,thepartnercharges€0.55perpairforrepackaging.Pleaseprepareaconciserecommendationby14Jan,including(1)netcostdifference,(2)riskofdelayingthespring2027collection,and(3)onecontingencymeasureifthepartner’scapacityisconstrained.”DocumentBEmailfromMs.LienPham,SustainabilityAuditor,GreenRouteCertifiers“…yourScope3emissionsreportomittedupstreamairfreightfromHoChiMinhCitytoRotterdam.UsingDEFRA2025factors,theomittedtonne-kmequals0.42tCO₂eper1,000pairs.Pleaseresubmitby20Janandexplainhowyouwillneutralisethisin2026withoutresortingtospeculativeoffsetting.”DocumentCExtractfromdistributorcontractdraftClause8.2:“Eitherpartymayterminatewith90days’notice.Upontermination,thedistributorshalldepleteremaininginventorywithinthenoticeperiod.Ifinventoryturnoveris<1.5×duringthelasttwoquarters,thesuppliermayrepurchasestockat65%ofFOBprice.”DocumentDLinkedInpostbyMr.JonasKlein,CEOofrivalbrand“RunRight”“ProudtoannouncethatfromQ3-2026everyRunRightshoewillcarryaQRcodegivingconsumerstheexactcarbonfootprintperpair.Transparencyisthenewcurrency.”TASK1–Email(approx.120–150words)WriteanemailtoMs.Pham(DocumentB)acknowledgingtheoversight,statingthecorrectedfigure,andoutliningtwoconcrete2026mitigationactionsthatdonotrelyonoffsetting.Useadiplomatictonethatpreservestheauditorrelationship.TASK2–ReportSection(approx.220–250words)AsrequestedbytheCFO(DocumentA),writethe“netcostdifference”paragraphplusthe“riskofdelay”paragraph.InserttheLaTeXformulafornetcostdifference.Concludewithonecontingencymeasure(40–50words).TASK3–Proposal(approx.250–300words)TheMarketingDirectorwantstomatchRunRight’stransparency(DocumentD).DraftaproposaltotheBoardexplaininghowSolsticecanlaunchaconsumer-facingcarbonlabelbyQ4-2026.Include(i)datasource,(ii)verificationpartner,(iii)communicationchannel,and(iv)oneanticipatedobjectionwithrebuttal.TASK4–ContractClauseRevision(approx.120–150words)RewriteClause8.2(DocumentC)toprotectSolsticefrompayingforslow-movingstockwhilestillofferingthedistributoranincentivetopushsalesduringthenoticeperiod.Donotchangethe90-daynoticerequirement.TASK5–ChartDescription(approx.100–120words)Youhavebeengiventhefollowingbarchart:“AverageCBAMcostperpair(€)forEUfootwearimports,2025–2027forecast”Vietnam:0.78–0.81–0.84Indonesia:0.62–0.65–0.68Portugal(EU):0.00–0.00–0.00WriteashortdescriptionfortheBoardpack,highlightingthetrendandonestrategicimplicationforsourcing.PARTTWO:LETTER&ADJUSTMENTTimeallowed:35minutesSituation:On15January2026SolsticereceivedaletterfromMr.LucaMoretti,PurchasingManagerof“UrbanMove,”achainof42sportsstoresinItaly.Keyextracts:“…weordered3,000pairsofyour‘Aurora’model(PO-5567)on20Nov2025withdeliveryby10Jan2026.Only1,920pairsarrived.Thedelayhasforcedustocancelourpromotion,costingusatleast€18,000inlostmargin.Werequest(a)immediateshipmentofthebalance,(b)25%discountonthedelayed1,080pairs,and(c)compensationof€0.50perpairforthe1,920receivedlate(€960).”Internalcheckshows:–ShortagecausedbycustomsinspectioninRotterdam;goodsreleased8Jan.–Auroraisnowoutofstockintherequestedcolourway(ArcticWhite).Nextproductionslotis6weeksaway.–Yourstandarddelaycompensationis5%discount,not25%,andappliesonlytothedelayedquantity.TASK6–AdjustmentLetter(approx.180–220words)WriteasinglelettertoMr.Morettithat:1.acceptspartialresponsibilitybutexplainsthecustomsdelaywasbeyondSolstice’scontrol;2.offerstoship1,080pairsinGlacierGrey(acolourthattestedwellinItalylastseason)witha7%discount;3.offersthestandard5%discountonthe1,920pairsthatarrivedlate,paidascreditnote;4.rejectsthe€0.50perpaircashcompensationbutofferstoco-financeaflashInstagramcampaign(upto€1,000)tohelpUrbanMoveclearGlacierGreystock;5.preservesthebusinessrelationship.PARTTHREE:ANSWERKEY&ANALYTICALNOTESTASK1–ModelAnswer(130words)Subject:Re-submissionofScope3figuresand2026mitigationplanDearMsPham,Thankyouforhighlightingtheomittedupstreamairfreight.Thecorrectedadditionis0.42tCO₂eper1,000pairs,revisingour2025totalScope3from48.7to49.12tCO₂e.For2026wewill:1.Shift70%ofVietnam-Rotterdamshipmentsfromairtosea-aircombinationviaSingapore,cuttingthefactorby62%withoutchangingIncoterms.2.Introduceavendorscorecardthatallocates15%ofannualpurchasevolumetothefactoryofferingthelowesttransport-intensityrouting,creatingacompetitiveincentiveforemissionsreduction.Wewillsubmittherevisedreporttogetherwithshippingscheduleevidenceby18January.Bestregards,FionaDelgadoRegionalOperationsManagerAnalyticalnotes:toneiscooperative,providesexactnumericcorrection,avoidsoffsets,givestwodistinctlevers(modalshift&procurementincentive).TASK2–ModelAnswer(235words)NetcostdifferenceCurrentCBAMexposure:€0.78perpair.Proposedrepackagingsurcharge:€0.55perpair.Post-repackagingCBAMexposure:€0.21perpair.NetcostdifferenceΔCisthereforeΔThenegativesignindicatesamarginalsavingoftwoeuro-centsperpair,i.e.theswitchiscost-neutralwithinroundingerror.On400,000pairsforthespring2027collection,theaggregateimpactisasavingofapproximately€8,000.RiskofdelayTheEUpartner(LogiPackLda.,Porto)hasconfirmedalead-timeof18daysfromex-worksVietnamtosealedcartonsex-Porto.ThisisfourdayslongerthanourcurrentVietnam-directroute,butstillinsidethecriticalpathbufferofsevendaysbuiltintothelaunchcalendar.RiskarisesifLogiPack’sautomatedbar-codingline—stillundergoingIQ-OQvalidation—failsqualificationinweek6.Atwo-weekre-qualificationcyclewoulderodethebufferandjeopardiseretailerdrop-datesinweek12.ContingencymeasureShouldLogiPackcapacitybeconstrained,wewilldivertupto30%ofvolumetoanalternativerepackinglineinTilburg(NL)at€0.61perpair,acceptinganetcostincreaseof€0.04perpairbutmaintainingthelaunchwindow.TASK3–ModelAnswer(285words)To:BoardofDirectorsFrom:FionaDelgadoDate:4January2026Subject:Consumer-facingcarbonlabel–Q4-2026rolloutproposalObjectiveMatchcompetitortransparency,pre-emptEUProductEnvironmentalFootprint(PEF)labellingmandateexpected2027,andcapturepremiumconsumersegment.(i)DatasourceWewilladopttheHiggMSI3.7datasetforuppermaterials,supplementedbyprimaryenergymetersinstalledatbothVietnamandPortugallines.TransportlegswilluseGLECFramework2025emissionfactors.End-of-lifeassumptionswillfollowEUPEF2025footweardefault(20%recycling,80%landfillwith12%biogenicCO₂capture).(ii)VerificationpartnerIntertekItaliahasquoted€18,000toverifytheLCAmodelandissuea12-monthvaliditystatement.TheirfootwearsectoraccreditationisrecognisedbyAmazon’sClimatePledgeFriendlyprogramme,givingusadditionaldigitalshelfvisibility.(iii)CommunicationchannelAdynamicQRcodeprintedonthetonguelabelwillleadtoamicrositehostedonourShopifyPlusinstance.Thelandingpagewilldisplaycradle-to-gravekgCO₂e,wateruselitres,andrenewable-energyshare.Atogglewillallowconsumerstoswitchto“per100kmrun”normalisation,aligningwithrunnerjargon.(iv)Anticipatedobjection&rebuttalFinancemayarguethatlabelupdatesforeachcolourwaywillraisepackagingartworkcosts.WewillmitigatebystandardisingtheQRartwork;onlythebackendJSONfilewillchange,eliminatingprintrevisions.Incrementalcostiscappedat€0.003perpair,recoveredbya€2.50retailpremiumalreadyvalidatedinaconjointsurveyof614targetconsumers(85%willingness-to-pay).ApprovalsoughtBoardapprovalfor€45,000capex(meters,verification,microsite)andgo-aheadtopiloton25,000pairsinQ4-2026.TASK4–ModelAnswer(135words)Clause8.2–Revisedwording“EitherpartymayterminatethisAgreementbyserving90days’writtennotice.DuringthenoticeperiodtheDistributorshallusecommerciallyreasonableendeavourstoachieveanannualisedinventoryturnoverofatleast1.5×basedontheprecedingsix-monthaverage.Ifturnoverequalsorexceeds1.5×,theSuppliermaynotrepurchasestock.Ifturnoverisbelow1.5×,theSuppliermay,atitssoleoption,(a)repurchaseunsoldinventoryat65%ofthethen-currentFOBprice,or(b)grantanadditional60-daysell-offperiodinreturnfora5%rebateontherepurchasevalueofanyunitsultimatelyreturned.TitleandriskoflossinrepurchasedstockshallreverttotheSupplierex-workstheDistributor’swarehouse.”TASK5–ModelAnswer(110words)TheforecastconfirmsasteadyupwardCBAMcosttrajectoryfornon-EUsourcing:Vietnamrisesfrom€0.78in2025to€0.84in2027,whileIndonesiaincreasesfrom€0.62to€0.68.Portugalmaintainszeroexposure.ThedifferentialgapbetweenVietnamandIndonesianarrowsslightlybutremains€0.16in2027,equivalentto€64,000annualsavingona400,000-pairprogramme.Strategically,near-shoringtoPortugaleliminatesCBAMriskentirelyandreducestransittimeby18days,supportingfasterreactiontofashiontrends,albeitata4%higherFOBcostthatCBAMsavingsalonedonotyetoutweigh.Ablendedsourcingportfolio—70%Portugal,30%Indonesia—wouldcapforecastCBAMexposureat€0.20perpairwhilepreservingmargin.TASK6–AdjustmentLetter(205words)SolsticeFootwearLtd.LogisticsCentre,14PolarisWay,Rotterdam20January2026MrLucaMorettiUrbanMoveS.r.l.ViaTorino41,20123MilanoDearMrMoretti,Thankyoufor