2026年商务英语(BEC)中级写作试题与答案

2026年最新商务英语(BEC)中级写作试题与答案PARTONEYouaretheOperationsManageratNovaCycle,amid-sizedcompanythatmanufacturesrecycledpolymerpelletssoldtopackagingfirms.Theboardhasaskedyoutoinvestigatewhyon-timedelivery(OTD)hasfallenfrom94%to87%inthelasttwoquarters.Youhavealreadyinterviewedthewarehousesupervisor,thetransportcontractorandtheplanningteam.Writeashortreportfortheboard(120–140words)summarisingthetwomaincausesyouidentified,outliningthepossibleimpactoncustomerrelationsifnoactionistaken,andrecommendingoneimmediatemeasureandonemedium-termmeasure.Writeontheseparateanswerpaperprovided.PARTTWOYouhavereceivedthefollowingemailfromMsElenaKaur,PurchasingDirectoratFlexiPack,oneofNovaCycle’slargestcustomers.From:ElenaKaur<ekaur@flexipack.co.id>To:<operations@novacycle.eu>Subject:Urgent:qualitydeviationinbatchRP-2026-08DearNovaCycleTeam,DuringincominginspectionwediscoveredthatbatchRP-2026-08(order46-FP-226)containsblackspeckswhichcreate“fish-eye”defectsinourblownfilmline.Wehavequarantinedthe22tonnesinvolved.Ourproductionmanagerestimatesthedowntimecostat€18000sofarandrisingby€2500perday.Werequire:1.Aformalapologyandexplanationwithin24hours.2.Acorrective-actionplancoveringreplacement,disposalcostandcompensation.3.Evidencethatyouhavecontainedtheprobleminotherbatchescurrentlyintransit.Wevalueourfive-yearpartnership,butourCEOhasaskedmetoreviewalternativesuppliersiftheresponseisunsatisfactory.Pleasetreatthisaspriority.Bestregards,ElenaDraftareply(200–250words)thatmeetsallthreeofherrequirementsandmaintainsthebusinessrelationship.PARTTHREEThegraphbelowshowsthemonthlyaveragespotpriceofrPET(recycledPET)flakesinNorth-WestEuropebetweenJanuary2025andMarch2026,togetherwiththemonthlyvolumeofpost-consumerbottlescollectedinthesameregion.[Graph:rPETprice€pertonneleftaxis;bottlescollectedktonnesrightaxis.Jan2025:1180€,210kt;Apr2025:1050€,195kt;Jul2025:970€,175kt;Oct2025:920€,160kt;Jan2026:880€,155kt;Mar2026:860€,150kt.]YourCEOwantstounderstandwhetherthefallingpriceisacyclicalorstructuralphenomenon.Usinginformationfromthegraph,writeaconciseanalysis(300–350words)fortheinternalnewsletter.Explainthelikelyrelationshipbetweencollectionvolumesandprice,assesswhetherthetrendwillcontinue,andstatetwostrategicimplicationsforNovaCycle’s2027procurementbudget.PARTFOURNovaCycleisconsideringinvestingina5000-tonne-per-yearfood-graderPETpelletisingline.TheCFOhassuppliedthefollowingbaselinedata:Initialcapex:€4.2million(straight-linedepreciation10years,zeroresidual).Additionalannualfixedcost:€0.38million.Variablecost:0.85€perkgoutput.Expectedsellingprice(2027–2031):1.35€perkg.Corporatetaxrate:25%;discountrate:9%.Prepareaconciseinvestmentproposal(400–450words)fortheexecutivecommittee.Yourproposalmustcontain:(a)annualnetcash-flowcalculationforthefive-yearoperatingperiod;(b)calculationofthepay-backperiod;(c)NPVatthe9%discountrate;(d)onesensitivityriskanditsquantitativeimpact;(e)aclearrecommendation.ShowallcalculationsinLaTeXformatwithinthetext.PARTFIVEYouhavebeenaskedtogiveashortpresentationtonewsalesstaffentitled“Negotiatingpriceincreaseswithprofessionalbuyers”.Writethescriptofthepresentation(550–600words).Useheadingsforeachsection,butdoNOTwritetheheadingsasbulletpoints;keepthetextcontinuous.ANSWERKEYANDEXPLANATORYNOTESPARTONE–Modelanswer(134words)Theprimarycauseofthe7-percentage-pointOTDdeteriorationisthemismatchbetweenpromisedlead-timesandactualwarehousethroughput.ThenewERPsystemunderestimatespickingdurationby18%,creatinganinvisiblebacklog.Second,thesinglecontractedhaulierreduceditsdedicatedfleetby12%inJanuary,causingweeklycapacityshortagesofroughly80palletspaces.Ifuncorrected,weriskslippingbelowthe85%thresholdspecifiedinseveralframeworkagreements,exposingNovaCycletopenaltyclausestotalling€190kthisyearandinvitingcustomerauditsthatcouldfreezefutureorders.Wethereforerecommendimmediateactivationofastandbycarrieronafour-weekrollingcontracttorestorecapacity,andamedium-termre-parameterisationoftheERPpickingmoduleduringtheJulyshutdown,budgetedat€35k.Scoringnote:fullmarksfortwodistinctcauses,quantifiedimpact,anddualtimeframeactions.PARTTWO–Modelanswer(238words)DearElena,ThankyouforbringingbatchRP-2026-08toourattention.Iapologiseunreservedlyforthecontaminationthathasdisruptedyourfilmline;thisfallsshortofthestandardyourightlyexpectfromus.Root-causeanalysisshowsthatawornsieveplateinstranddieSD-3releasedcarbonisedpolymer.Theplatehasbeenreplaced,andwehaveaddedanextra60-meshfiltertoalllineseffectivetoday.Regardingyourthreerequests:1.Formalapology:pleaseseeabove.2.Corrective-actionplan:wewillreplacethe22tonnesby17Aprilatnocost;wewillcreditthe€18000downtimealreadyincurredandbearthe€2500dailychargeuntilyourlinerestarts;wewillalsopay€2400forsecuredisposaloftherejectedmaterial.3.Containmentevidence:batchesRP-2026-09to11,currentlyenroutetoSurabaya,havebeenisolatedandinspected;certificatesofanalysisshowingzeroblackspecksareattached.Topreventrecurrenceweareinstallinglaser-filterunitsonbothpelletisers(completionJune).WevalueourpartnershiphighlyandwillsendourQualityManagertoyoursitenextweektoreviewthenewcontrolstogether.Thankyouforyourpatience.Kindregards,MariaGonzalezOperationsManager,NovaCycleScoringnote:allthreedemandsaddressed,relationshippreserved,concise.PARTTHREE–Modelanalysis(328words)SinceJanuary2025thespotpriceofrPETflakeshasfallenfrom€1180to€860pertonne,a27%decline,whilebottlecollectionvolumeshaveslippedonly28%from210ktto150kt.ThecontractionincollectionisdrivenbypersistentlylowvirginPETprices,whichreducetheinformalsector’sincentivetopick,andbyunfavourableweatherinQ22025thatdepresseddeposit-returnrates.Becausereprocessorsholdthree-monthsafetystocks,thepriceresponselaggedthesupplydropbyroughlysixweeks,butthecorrelationremainsstronglynegative:every10ktreductioninbottlescoincideswithanaverage€45pricedecrease.Lookingforward,theEUmandatefor35%recycledcontentinbeveragebottlesbecomesenforceableinJanuary2027,injectinganestimated220ktofadditionaldemandacrosstheregion.Collectionvolumes,however,areconstrainedbyflatpopulationgrowthandlimitedreverse-vendinginfrastructure,sothesupply–demandbalanceshouldtightensharply.ForwardcurvesquotedontheICEscreenalreadypricerPETat€1050forDecember2026,supportingtheviewthatthecurrentslumpiscyclicalratherthanstructural.Strategically,NovaCycleshouldtherefore:1.Lockin60%of2027flakeneedsthroughfixed-pricecontractsbeforethemandatepremiumre-emerges,savinganestimated€0.9millionagainstspotpurchases.2.Acceleratecapexforourownwash-linesothatinternalproductioncoststabilisesat€0.72perkg,insulatingmarginwhenpricesrebound.Scoringnote:accuratedatainterpretation,clearcyclical/structuraljudgement,actionableimplications.PARTFOUR–Investmentproposal(442words)Annualrevenueequals5000t×1.35€kg^{-1}×1000kgt^{-1}=€6.75million.Annualvariablecost:5000000kg×0.85€kg^{-1}=€4.25million.Annualdepreciation:€4.2m÷10=€0.42million.Totalannualcost:0.38m+4.25m+0.42m=€5.05million.Operatingprofit:6.75m–5.05m=€1.70million.Tax:25%×1.70m=€0.425million.Netprofit:1.70m–0.425m=€1.275million.Addbackdepreciation(non-cash):1.275m+0.42m=€1.695millionnetcashflowperyear.Pay-backperiod:Cumulativecashflow:Year1:1.695mYear2:3.390mYear3:5.085mCapexrecoveredduringYear3;exactpay-back=NPVat9%:Discountfactors:Year1:1/(1.09)^1=0.9174Year2:0.8417Year3:0.7722Year4:0.7084Year5:0.6499PVofflows:1.695m×(0.9174+0.8417+0.7722+0.7084+0.6499)=1.695m×3.8896=€6.59million.NPV=6.59m–4.2m=€2.39million(positive).Sensitivity:ifsellingpricedrops5%to1.2825€kg^{-1},revenuebecomes5000000×1.2825=€6.4125m.Newoperatingprofit:6.4125–5.05=€1.3625m.After-taxcashflow:1.3625×0.75+0.42=€1.4419m.RevisedNPV:1.4419m×3.8896–4.2m=€1.41million,stillpositivebut€0.98millionlower,illustratingmoderatepricerisk.Recommendation:proceedwiththeinvestment.Theprojectpaysbackin2.5years,generatesarobustNPVof€2.4munderbasecase,andremainsviableevenwitha5%pricedownturn.Authoriseexpendituresubjecttoboardapprovalby30June2026tobenefitfrom7%equipmentdiscountofferedbythesupplier.Scoringnote:allcalculationsshown,sensitivityquantified,cleargo/no-gostatement.PARTFIVE–Presentationscript(589words)Goodmorningeveryone.Todaywewilllookathowtosecureapriceincreasewithoutjeopardisingkeyaccounts.Letusstartwithmindset.Professionalbuyersaretrainedtosayno;ourjobistomakethemuncomfortablewiththatanswer.Opentheconversationbyanchoringvalue,notapologisingfortheincrease.RemindthecustomerwhatNovaCycledeliversbeyondtheproductitself:consistentviscositythatraisestheirlinespeedby4%,technicalsupportwithin24hours,andlot-leveltraceabilitythatreducestheirauditcost.Translatetheseintoeurosusingtheirownnumbers.Iftheyrun2000tonnesamonth,a4%speedgainisworthroughly€160000ayearatacontributionmarginof200€pertonne.Whenthebuyerseesthatour60€increasestillleaveshimnetpositive,thediscussionshiftsfrompricetoROI.Next,provideaconcisecostdriverstory.Referencetheindex:sinceDecember,energysurchargesontheICISfeedstockcontracthaverisen8%,androadfreightfromRotterdamtoAntwerpisup5%.Showtheofficialtable;buyersrespectthird-partydata.Avoidemotionalwordslike“unprecedented”;insteadstatethetrendanditsduration.Thisframestheincreaseasinevitable,notopportunistic.Nowcreateurgencywithoutthreatening.Explainthatwewillallocateavailablevolumesonafirst-contracted,first-servedbasisoncethenewpriceiseffective.Nobodywantstobetheplantthatrunsoutofmaterialbecauseprocurementdelayed.Offerchoices.Givethebuyertwoscenarios:astaggered30€increasenextmonthandasecond30€inthreemonths,orthefull60€immediatelywithanextended18-monthfixed-priceclause.Psychologically,choosingbetweentwoconcessionsfeelsbetterthanacceptingademand.Prepar