100 TOEIC Preparation Tests  
Index ......................................................................................  
Advanced Level  
1
1. Bearing Information .....................................................................  
2. Cinemas .................................................................................  
3. Cliches .................................................................................  
4. Mistaken Identity .......................................................................  
5. Speaking: At the Station ................................................................  
6. Speaking: At the Supermarket ............................................................  
7. Speaking: At the Theatre ................................................................  
8. Speaking: The Broadcast .................................................................  
9. What comes next (the bill) ..............................................................  
10. Accounts ...............................................................................  
11. Advertising ............................................................................  
12. Agreements .............................................................................  
13. Applying for that Job ..................................................................  
14. Are You in Debt? .......................................................................  
15. At the Computer ........................................................................  
16. At the Office (1) ......................................................................  
17. At the Office (2) ......................................................................  
18. At the Shops ...........................................................................  
19. Business ...............................................................................  
20. Business Expressions (1) ...............................................................  
21. Business Expressions (2) ...............................................................  
22. Code of Practice .......................................................................  
23. Computers ..............................................................................  
24. Credit Card Holders ....................................................................  
25. Employment and Training ................................................................  
26. Finance ................................................................................  
27. Finance (1) ............................................................................  
28. Finance (2) ............................................................................  
29. Finance (3) ............................................................................  
30. Guarantees and Warranties ..............................................................  
31. How to agree ...........................................................................  
32. How to apologize .......................................................................  
33. How to ask the way .....................................................................  
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34. How to complain ........................................................................  
35. How to criticize .......................................................................  
36. How to disagree ........................................................................  
37. How to encourage .......................................................................  
38. How to make exclamations ...............................................................  
39. Insurance Policy Vocabulary ............................................................  
40. Internet Business (1) ..................................................................  
41. Internet Business (2) ..................................................................  
42. Interviews and Jobs ....................................................................  
43. Invoices ...............................................................................  
44. Job Interview ..........................................................................  
45. Legal Expressions ......................................................................  
46. Letter of Complaint (1) ................................................................  
47. Letter of Complaint (2) ................................................................  
48. Letter of Complaint (3) ................................................................  
49. Letter of Complaint (4) ................................................................  
50. Money ..................................................................................  
51. Money Matters (1) ......................................................................  
52. Money Matters (2) ......................................................................  
53. Money Matters (3) ......................................................................  
54. Money Matters (4) ......................................................................  
55. Money Slang Expressions ................................................................  
56. Online Marketing Campaign ..............................................................  
57. Pay and Allowances .....................................................................  
58. Planning a Business ....................................................................  
59. Product Improvement ....................................................................  
60. Quality Control ........................................................................  
61. Super Supermarkets .....................................................................  
62. Taxes ..................................................................................  
63. Verbal Communication Skills ............................................................  
64. Ways of commenting .....................................................................  
65. Ways of disagreeing ....................................................................  
66. Ways of disapproving ...................................................................  
67. Ways of greeting .......................................................................  
68. Ways of showing anger ..................................................................  
69. Ways of showing pleasure ...............................................................  
70. Ways of thanking .......................................................................  
71. Ways of threatening ....................................................................  
72. Working Well ...........................................................................  
73. A good real estate rental market .......................................................  
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74. A Quick History of Advertising .........................................................  
75. Accountants ............................................................................  
76. Accounting Information Systems .........................................................  
77. Agricultural Market Development ........................................................  
78. Annual Report ..........................................................................  
79. Asset Classes ..........................................................................  
80. Auditing ...............................................................................  
81. Auto Leasing ...........................................................................  
82. Basic Electronics ......................................................................  
83. Basic Investment Types .................................................................  
84. Budgeting ..............................................................................  
85. Business Law ...........................................................................  
86. Business Letter Basics .................................................................  
87. Business Software Competitors ..........................................................  
88. Cellular Telephones ....................................................................  
89. Commercial Property ....................................................................  
90. Company Benefits .......................................................................  
91. Conference Advice ......................................................................  
92. Consumer Behaviour .....................................................................  
93. Contracts and agreements ...............................................................  
94. Corporate Taxation .....................................................................  
95. Detecting Competition ..................................................................  
96. Dotcom Retail Stores ...................................................................  
97. Electronic Commerce ....................................................................  
98. Email Do's and Don't's .................................................................  
99. GAAP ...................................................................................  
100. Internal Communications ...............................................................  
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102  
103  
104  
105  
106  
Answer Keys ................................................................................ 107  
Advanced Level  
1. Bearing Information .....................................................................  
2. Cinemas .................................................................................  
3. Cliches .................................................................................  
4. Mistaken Identity .......................................................................  
5. Speaking: At the Station ................................................................  
6. Speaking: At the Supermarket ............................................................  
7. Speaking: At the Theatre ................................................................  
8. Speaking: The Broadcast .................................................................  
9. What comes next (the bill) ..............................................................  
10. Accounts ...............................................................................  
11. Advertising ............................................................................  
108  
109  
110  
111  
112  
113  
114  
115  
116  
117  
118  
3
12. Agreements .............................................................................  
13. Applying for that Job ..................................................................  
14. Are You in Debt? .......................................................................  
15. At the Computer ........................................................................  
16. At the Office (1) ......................................................................  
17. At the Office (2) ......................................................................  
18. At the Shops ...........................................................................  
19. Business ...............................................................................  
20. Business Expressions (1) ...............................................................  
21. Business Expressions (2) ...............................................................  
22. Code of Practice .......................................................................  
23. Computers ..............................................................................  
24. Credit Card Holders ....................................................................  
25. Employment and Training ................................................................  
26. Finance ................................................................................  
27. Finance (1) ............................................................................  
28. Finance (2) ............................................................................  
29. Finance (3) ............................................................................  
30. Guarantees and Warranties ..............................................................  
31. How to agree ...........................................................................  
32. How to apologize .......................................................................  
33. How to ask the way .....................................................................  
34. How to complain ........................................................................  
35. How to criticize .......................................................................  
36. How to disagree ........................................................................  
37. How to encourage .......................................................................  
38. How to make exclamations ...............................................................  
39. Insurance Policy Vocabulary ............................................................  
40. Internet Business (1) ..................................................................  
41. Internet Business (2) ..................................................................  
42. Interviews and Jobs ....................................................................  
43. Invoices ...............................................................................  
44. Job Interview ..........................................................................  
45. Legal Expressions ......................................................................  
46. Letter of Complaint (1) ................................................................  
47. Letter of Complaint (2) ................................................................  
48. Letter of Complaint (3) ................................................................  
49. Letter of Complaint (4) ................................................................  
50. Money ..................................................................................  
51. Money Matters (1) ......................................................................  
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4
52. Money Matters (2) ......................................................................  
53. Money Matters (3) ......................................................................  
54. Money Matters (4) ......................................................................  
55. Money Slang Expressions ................................................................  
56. Online Marketing Campaign ..............................................................  
57. Pay and Allowances .....................................................................  
58. Planning a Business ....................................................................  
59. Product Improvement ....................................................................  
60. Quality Control ........................................................................  
61. Super Supermarkets .....................................................................  
62. Taxes ..................................................................................  
63. Verbal Communication Skills ............................................................  
64. Ways of commenting .....................................................................  
65. Ways of disagreeing ....................................................................  
66. Ways of disapproving ...................................................................  
67. Ways of greeting .......................................................................  
68. Ways of showing anger ..................................................................  
69. Ways of showing pleasure ...............................................................  
70. Ways of thanking .......................................................................  
71. Ways of threatening ....................................................................  
72. Working Well ...........................................................................  
73. A good real estate rental market .......................................................  
74. A Quick History of Advertising .........................................................  
75. Accountants ............................................................................  
76. Accounting Information Systems .........................................................  
77. Agricultural Market Development ........................................................  
78. Annual Report ..........................................................................  
79. Asset Classes ..........................................................................  
80. Auditing ...............................................................................  
81. Auto Leasing ...........................................................................  
82. Basic Electronics ......................................................................  
83. Basic Investment Types .................................................................  
84. Budgeting ..............................................................................  
85. Business Law ...........................................................................  
86. Business Letter Basics .................................................................  
87. Business Software Competitors ..........................................................  
88. Cellular Telephones ....................................................................  
89. Commercial Property ....................................................................  
90. Company Benefits .......................................................................  
91. Conference Advice ......................................................................  
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92. Consumer Behaviour .....................................................................  
93. Contracts and agreements ...............................................................  
94. Corporate Taxation .....................................................................  
95. Detecting Competition ..................................................................  
96. Dotcom Retail Stores ...................................................................  
97. Electronic Commerce ....................................................................  
98. Email Do's and Don't's .................................................................  
99. GAAP ...................................................................................  
100. Internal Communications ...............................................................  
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6
TOEIC tests / Incomplete Sentences / Advanced level # 1  
Answers Index  
Bearing Information  
Q1 Try and be a little more cheerful because if you don't bear ....... soon, you'll make everyone else miserable.  
a) through (b) along (c) up (d) to  
(
Q2 We were in a small rowing boat and were terrified that the steamer hadn't seen us as it was bearing ....... on  
us.  
(a) down  
(b) across  
(c) over  
(d) under  
Q3 I fully understand your comments and bearing those in ......., I have made the appropriate decision.  
(
a) brain  
(b) mind  
(c) thought  
(d) sense  
(d) fruit  
Q4 As we have all worked very hard this year, I'm hoping that our efforts will bear ........  
a) produce (b) benefits (c) yields  
(
Q5 We all have our ....... to bear so I should be grateful if you would stop complaining all the time.  
a) problems (b) situations (c) crosses (d) results  
(
Q6 There is really nothing much you can do to stop it and I'm afraid you'll just have to ....... and bear it.  
a) scorn (b) grin (c) laugh (d) smile  
(
Q7 I hope you can be patient for a little longer and bear ....... me while I try and solve the problem.  
a) by (b) on (c) at (d) with  
(
Q8 She has been proved right in everything she did as the report quite clearly bears ........  
a) out (b) to (c) for (d) onto  
(
Q9 The judge dismissed the new evidence completely because it had no bearing ....... the trial.  
a) to (b) on (c) into (d) by  
(
Q10 Quite honestly the two cases are so completely different that they really don't bear ........  
a) confirmation (b) contrast (c) comprehension (d) comparison  
(
7
TOEIC tests / Incomplete Sentences / Advanced level # 2  
Answers Index  
Cinemas  
Q1 Her latest film ....... its object in a very short space of time, which was to shock.  
(
a) acquired  
(b) got  
(c) attained  
(d) controlled  
(d) insist  
Q2 The critics ....... to praise the work of this director whatever films he makes.  
a) run (b) continue (c) persist  
(
Q3 The film was the first to show conditions in which poor people lived and as such was to ....... future directors.  
a) influence (b) hold (c) infect (d) show  
(
Q4 The only reason for them going to the cinema on that day was to find some form of ........  
a) internment (b) involvement (c) engrossment (d) entertainment  
(
Q5 The director's intention in making the film was to try and ....... simplicity as seen by a child.  
a) report (b) reprehend (c) represent (d) comprehend  
(
Q6 The fans outside the cinema on the first showing of the film were unwilling to ....... until all the stars had gone  
home.  
(a) dispose  
(b) displace  
(c) discover  
(d) disperse  
Q7 The delay in ....... the film to the general public was because certain scenes were considered tasteless.  
(
a) replacing  
(b) repeating  
(c) releasing  
(d) reporting  
(d) continuing  
(d) separates  
Q8 The theme of the second film is quite simply a ....... of the first.  
a) construction (b) continuation (c) continuum  
(
Q9 In the making of the film the direction is quite ....... from the financing of the project.  
a) separate (b) separation (c) separately  
(
Q10 Very often someone will give a ....... of a film and when you see it for yourself, it's quite different.  
a) describing (b) describes (c) described (d) description  
(
8
TOEIC tests / Incomplete Sentences / Advanced level # 3  
Answers Index  
Cliches  
Q1 She's got the kind of job that seems to keep her occupied all the time — 24-........  
(a) 4  
(b) 5  
(c) 6  
(d) 7  
Q2 ......., I couldn't agree with you more.  
a) Totally (b) Clearly  
(
(c) Finally  
(d) Absolutely  
Q3 I really think we should talk about the subject we wanted to in the first place and ....... the issue.  
(
a) advise  
(b) speak  
(c) address  
(d) talk  
(d) into  
(d) clear  
Q4 It's difficult to say exactly how many people are involved but I would say ....... 50.  
a) around (b) across (c) through  
(
Q5 It was one of those sights that you never forget it was ........  
a) fine (b) awesome (c) interesting  
(
Q6 We don't know precisely how much it will cost but I could give a ....... figure of 6 million dollars.  
(
a) ball field  
(b) ball place  
(c) ball park  
(c) quickly  
(c) size  
(d) ball game  
Q7 I agree with what you say, ....... but ...  
a) wholly (b) basically  
(
(d) simply  
Q8 You fill in those forms on a weekly ........  
a) stand (b) base  
(
(d) basis  
Q9 I hope you will be patient and ....... with me a minute.  
a) stay (b) hold  
(
(c) bear  
(d) maintain  
Q10 It's difficult to see how to get out of this situation because we're between a rock and a ....... place.  
a) difficult (b) hard (c) soft (d) firm  
(
9
TOEIC tests / Incomplete Sentences / Advanced level # 4  
Answers Index  
Mistaken Identity  
Q1 Interviewer: Perhaps you could start by telling us why you've ........  
(
a) obtained for this job  
c) intended for this job  
(b) applied for this job  
(d) asked for this job  
(
Q2 Candidate: I think the main reason is because I like working in ........  
a) the free air (b) the clear air (c) the pure air  
(
(d) the open air  
Q3 Interviewer: You mean you like the idea of an office with ........  
(
a) air control  
(b) air managment  
(c) air conditioning  
(c) for about  
(d) air condition  
(d) off about  
Q4 Candidate: I'm sorry I don't understand what you're ........  
a) in about (b) on about  
(
Q5 Interviewer: I should have thought this was ........  
(
a) clear obvious  
(b) mostly obvious  
(b) it can't be  
(c) pretty obvious  
(c) it won't be  
(d) mainly obvious  
(d) it will be  
Q6 Candidate: Not to me, ........  
a) it isn't  
(
Q7 Interviewer: I think there must be a mistake, I ........  
(
a) put it you're Mr Johnson  
c) place it you're Mr Johnson  
(b) take it you're Mr Johnson  
(d) try it you're Mr Johnson  
(
Q8 Candidate: I'm Mr Jensen. I'm afraid it's a case of ........  
(
a) mistaken personality  
c) mistaken person  
(b) mistaken character  
(d) mistaken identity  
(
Q9 Interviewer: So you're not after the job of guardian, ........  
a) I presume (b) I pretend  
(
(c) I prefer  
(d) I preview  
Q10 Candidate: No, sorry as I said I like working outside, I want to be a gardener, ........  
a) if you don't care (b) if you don't agree (c) if you don't mind  
(
(d) if you don't see  
10  
TOEIC tests / Incomplete Sentences / Advanced level # 5  
Answers Index  
Speaking: At the Station  
Q1 The train now ....... at the platform 6 is the 10.45 for London.  
(
a) sitting  
(b) standing  
(c) waiting  
(d) remaining  
(d) delay  
Q2 Unfortunately it is now 11 o'clock and so there is a ....... of 15 minutes already.  
a) waiting (b) lateness (c) space  
(
Q3 The train at platform 14 cannot leave because there is a power ....... on that particular line...  
a) failure (b) miss (c) failing (d) missing  
(
Q4 The train for London at platform 6 is still there and is not ....... to leave for at least 20 minutes.  
a) intended (b) expected (c) proposed (d) awaited  
(
Q5 The small cafe situated near platform 6 is now ....... free cups of tea to those waiting for the London train.  
a) discharging (b) dispensing (c) offering (d) disposing  
(
Q6 Severe storms last night together with heavy rainfall means that some of the lines of the station are now  
.......  
a) waterlogged  
.
(
(b) waterproof  
(c) water soaked  
(d) waterfall  
Q7 We thought for a moment that the 10.45 for London might be about to catch fire but it was a ....... alarm.  
a) wrong (b) false (c) difficult (d) general  
(
Q8 This is a general notice for all passengers: the restaurant in the main ....... is now open.  
a) concord (b) conduit (c) concourse (d) condition  
(
Q9 There was in fact a small fire in the train on platform 6 but we're glad to tell you that the flames have been  
.......  
a) distinguished  
.
(
(b) dampened  
(c) saturated  
(d) extinguished  
Q10 We regret to announce that the 10.45 for London is now out of service because the driver is having a nervous  
.......  
a) breakdown  
.
(
(b) low down  
(c) breakout  
(d) low break  
11  
TOEIC tests / Incomplete Sentences / Advanced level # 6  
Answers Index  
Speaking: At the Supermarket  
Q1 Will the driver of the blue Ford Fiesta XYZ 343 please ....... their car.  
(a) send  
(b) move  
(c) take  
(d) tow  
Q2 The reason for this is that the Fiesta is ....... our delivery lorry from leaving the premises.  
a) holding (b) keeping (c) preventing (d) promoting  
(
Q3 We ask the ....... of this vehicle to go back to their car as soon as possible and park their car in another space.  
(a) possessor  
(b) possessing  
(c) ownership  
(d) owner  
Q4 This is a customer ........ We have a special offer at the moment on bananas.  
a) audition (b) announcement (c) statement  
(
(d) prediction  
Q5 For the next hour it will be possible to buy just one ....... of bananas and get one more free.  
a) bunch (b) branch (c) hand (d) group  
(
Q6 Further to our ....... for the Ford Fiesta to be reparked, this matter is now very urgent. Our lorry cannot get out.  
(a) saying  
(b) asking  
(c) request  
(d) question  
Q7 We have to inform our customers that the store will be closing in half an hour's ........  
a) o'clock (b) time (c) hour  
(
(d) duration  
Q8 We would like to ....... our customers that over the Christmas period we will be closing an hour earlier than  
usual.  
(a) remember  
(b) retake  
(c) repeat  
(d) remind  
Q9 There are now only ten minutes remaining for you to make your ....... and go to the checkout.  
a) purchases (b) buying (c) sales (d) selling  
(
Q10 A final ....... for the driver of the Ford Fiesta: there is no need now to repark as our delivery lorry has done that  
for you!  
(a) note  
(b) message  
(c) saying  
(d) hint  
12  
TOEIC tests / Incomplete Sentences / Advanced level # 7  
Answers Index  
Speaking: At the Theatre  
Q1 Ladies and gentlemen, I want to thank you for your ....... of our performance.  
(a) appearance  
(b) appreciation  
(c) appeasement  
(d) apparition  
Q2 We have done this play many times in different towns but your ....... has been the greatest so far.  
a) appointment (b) application (c) apposition (d) applause  
(
Q3 We will always remember the way you stood up and ....... at some of the speeches in the play.  
a) clapped (b) clopped (c) clipped (d) clammed  
(
Q4 Our leading actor is unable to come on the stage at the moment because he is ....... with emotion.  
a) overtaken (b) overdrawn (c) overcome (d) overturned  
(
Q5 Don't worry I'm sure it's only ....... and that he'll soon recover before the next performance.  
(a) temperate  
(b) temporary  
(c) contemporary  
(d) temporarily  
Q6 That is the reason why I am standing here and making this short ........  
a) speak (b) speaking (c) spoke  
(
(d) speech  
Q7 The leading lady is also absent from our stage and you can probably hear her ....... her heart out as I speak.  
a) sobbing (b) soaking (c) spitting (d) calling  
(
Q8 I think that the main ....... for all this emotion is probably the way you have reacted to the play.  
a) ratio (b) reason (c) ration (d) rate  
(
Q9 You see throughout our ....... season we have never received so much laughter as we have from you.  
a) currant (b) curious (c) current (d) curtain  
(
Q10 The reason for this is possibly that you thought it was a ....... but in fact it is a tragedy.  
a) comic (b) comedy (c) comedian (d) comely  
(
13  
TOEIC tests / Incomplete Sentences / Advanced level # 8  
Answers Index  
Speaking: The Broadcast  
Q1 Welcome to Radio News and now over to our ....... who's covering the procession this morning.  
(a) reviewer  
(b) reporter  
(c) announcer  
(d) introducer  
Q2 Hi listeners, I should explain that I have a ....... eye view of this magnificent sight as the parade passes  
underneath me.  
(a) cat's  
(b) dog's  
(c) bird's  
(d) rat's  
Q3 To tell you the truth I shouldn't be ....... up here on top of this large statue of Field Marshal Smith.  
(a) caught  
(b) catching  
(c) cornered  
(d) perched  
Q4 There is a long line of soldiers on horseback marching to the sound of a ....... band.  
a) copper (b) brass (c) zinc  
(
(d) aluminium  
Q5 It really is quite uncomfortable up here and there's a policeman ....... at me, which I don't like.  
a) spying (b) guiding (c) staring (d) starring  
(
Q6 After the soldiers I can see a group of circus ....... who are jumping and dancing as they go.  
a) members (b) doers (c) actors (d) performers  
(
Q7 Next I can see some pensioners slowly moving along the road and some can't walk and are in ........  
(
a) highchairs  
(b) low chairs  
(c) wheelchairs  
(d) pushchairs  
(d) copybook  
(d) soaked  
Q8 That policeman is getting out his ....... and walking near the statue I'm sitting on.  
a) notebook (b) exercise book (c) storybook  
(
Q9 It has started to rain and I shall get ....... to the skin if I stay much longer up here.  
a) sunk (b) suited (c) stuck  
(
Q10 Oh dear, listeners, I shall have to return you to the studio because the policeman says he is going to ....... me.  
a) seize (b) arrest (c) grasp (d) hold  
(
14  
TOEIC tests / Incomplete Sentences / Advanced level # 9  
Answers Index  
What comes next (the bill)  
Q1 This is most embarrassing. I can't pay the bill for my meal. I'm afraid ........  
(
a) I've forgotten my wallet at home  
c) I've abandoned my wallet at home  
(b) I've left my wallet at home  
(d) I've quit my wallet at home  
(
Q2 I would be most obliged if you ........  
(
a) let me to pay later  
(b) permit me pay later  
(d) grant me to pay later  
(c) allow me to pay later  
Q3 The other thing I could do is ........  
(
a) leave my watch as a present  
c) leave my watch as a gift  
(b) leave my watch as a token  
(d) leave my watch as a deposit  
(
Q4 I can see by the expression on your face ........  
(
a) you don't really like the thought  
c) you don't really like the idea  
(b) you don't really like the concept  
(d) you don't really like the belief  
(
Q5 I could phone someone to ........  
a) take me the money (b) bring me the money  
(
(c) carry me the money  
(d) gain me the money  
Q6 I see. So what you are saying is ........  
(
a) I'm holding up your trade  
c) I'm holding on your trade  
(b) I'm holding off your trade  
(d) I'm holding in your trade  
(
Q7 Well, I did say I was sorry and I think ........  
(a) you're being very indistinct  
(b) you're being very unclear  
(c) you're being very unfavourable  
(d) you're being very unreasonable  
Q8 You say you have no choice but to ........  
a) collect the manager (b) call the manager  
(
(c) deliver the manager  
(c) sympathise  
(d) present the manager  
(d) eulogise  
Q9 That sounds a good idea. I'm sure he'll ........  
a) symbolise (b) energise  
(
Q10 All right, all right Mr manager. Just as you say, ........  
(
a) of course I'll wash the dishes in the kitchen  
(b) inevitably I'll wash the dishes in the kitchen  
(d) indubitably I'll wash the dishes in the kitchen  
(c) understandably I'll wash the dishes in the kitchen  
15  
TOEIC tests / Incomplete Sentences / Advanced level # 10  
Answers Index  
Accounts  
Q1 In order to check all the telephone calls made during the month I want the account to be ........  
(a) detailed  
(b) particular  
(c) specialized  
(d) itemized  
Q2 All the representatives are allowed to spend money for entertaining with their ....... account.  
a) expensive (b) expending (c) expense (d) expenses  
(
Q3 To spread the cost of spending on articles you buy many big departments let you open a ........  
a) credible (b) credit (c) credited (d) credulous  
(
Q4 Once you are earning money and you want to keep it safe, you can always ....... an account with a bank.  
(
a) open  
(b) start  
(c) begin  
(d) commence  
(d) settle  
Q5 At the end of thirty days the company will ask you to ....... the account.  
a) arrange (b) finish (c) end  
(
Q6 The finance director is responsible for ....... the accounts for the business.  
a) holding (b) keeping (c) taking  
(
(d) finding  
Q7 At the end of the financial year it is the responsibility of the chief finance officer to ....... the accounts.  
(a) print  
(b) edit  
(c) publish  
(d) direct  
Q8 Before they got married, they decided to open a ....... account.  
a) united (b) joint (c) unified  
(
(d) combined  
Q9 If you have saved some money, it is a good idea to put the money into a ....... account.  
a) heap (b) pile (c) lump  
(
(d) deposit  
Q10 However hard I try, I find it impossible to account ....... this missing sum of money.  
a) with (b) to (c) for  
(
(d) by  
16  
TOEIC tests / Incomplete Sentences / Advanced level # 11  
Answers Index  
Advertising  
Q1 In order to make a sensible ....... among the different vacuum cleaners available, it is important to do some  
research.  
(a) comparing  
(b) comparison  
(c) compares  
(d) comparative  
Q2 The local department store has to make a sustained effort at this time of the year to ....... customer demand for  
summer clothing.  
(a) satisfy  
(b) satisfaction  
(c) satisfies  
(d) satisfying  
Q3 A good team leader must be able to ....... his colleagues to face the challenge of a downturn in business.  
a) inspiring (b) inspiration (c) inspires (d) inspire  
(
Q4 The ....... trend in children's desire to wear designer label clothes should be exploited.  
a) currant (b) current (c) occuring (d) occured  
(
Q5 You have to ....... the public that it is in their own interest to read the instructions on all our medicines.  
(a) convict  
(b) conviction  
(c) convince  
(d) convincing  
Q6 In order to survive in this business you must adopt a ....... stance.  
a) competition (b) competing (c) competitor  
(
(d) competitive  
Q7 The ....... of alcohol is not allowed in any of the company's premises in order to present a clean image.  
a) consumer (b) consumption (c) consuming (d) consumes  
(
Q8 When you are setting out to ....... new customers in an advertisement, choose the right words.  
(a) attraction  
(b) attractive  
(c) attract  
(d) attracts  
Q9 The really effective television commercial is the one that ....... you of its authenticity.  
a) persuades (b) persuasion (c) persuasive  
(
(d) persuading  
(d) produce  
Q10 I can strongly recommend this ....... as the best available on the market today.  
a) producer (b) product (c) production  
(
17  
TOEIC tests / Incomplete Sentences / Advanced level # 12  
Answers Index  
Agreements  
Q1 The contract was signed by the three partners who thus agreed to ....... by terms and conditions contained in  
it.  
(a) follow  
(b) adhere  
(c) abide  
(d) stick  
Q2 There was nothing in the contract that ....... who would be responsible in the event that one of the partners  
became seriously ill.  
(a) pointed  
(b) specified  
(c) printed  
(d) developed  
Q3 An independent adviser was called in after the collapse of the company to ....... some of the issues that were  
not clear.  
(a) result  
(b) retake  
(c) restrain  
(d) resolve  
Q4 One of the ....... mentioned in the original agreement has decided that she does not want to continue with the  
profit-sharing scheme.  
(a) partakers  
(b) participants  
(c) particles  
(d) parties  
Q5 In view of the serious problems associated with the takeover the newspaper company has decided to ....... its  
offer of financial help.  
(a) throw  
(b) reject  
(c) cancel  
(d) deter  
Q6 The main problem was that the newly formed organisation was not attracting enough work and so they  
decided to ....... the services of a public relations expert.  
(a) call  
(b) engage  
(c) enter  
(d) register  
Q7 That company has been in business for over 100 years and in fact was ....... in 1899.  
a) grounded (b) established (c) found  
(
(d) invented  
Q8 After the complaint had been received from the customer about poor service, she was given a written ....... that  
the matter would be put right.  
(a) paper  
(b) insurance  
(c) assurance  
(d) conviction  
Q9 They were very careful to make sure in the original agreement that ....... would be made to pay for staff  
redundancies.  
(a) foresight  
(b) forecast  
(c) providing  
(d) provision  
Q10 We decided to employ a solicitor who would be able to ....... the extent of our liability in this matter.  
a) decipher (b) decide (c) defer (d) determine  
(
18  
TOEIC tests / Incomplete Sentences / Advanced level # 13  
Answers Index  
Applying for that Job  
Q1 I would be very interested in ....... for that job.  
(
a) entering  
(b) working  
(c) applying  
(d) writing  
(d) try  
Q2 Do you want to ....... as a candidate in the local elections?  
a) stand (b) sit (c) go  
(
Q3 They are completely ....... up with all the noise in the centre of town.  
a) tired (b) fed (c) sick  
(
(d) ill  
Q4 The reason there are no buses is because the drivers are on ........  
a) hit (b) stop (c) strike  
(
(d) leave  
(d) heart  
(d) trap  
Q5 The government has changed its policy and had a complete change of ........  
a) view (b) opinion (c) mind  
(
Q6 This supermarket is trying to ....... young shoppers by offering fashionable clothes.  
a) target (b) persuade (c) encourage  
(
Q7 You should have ....... those shares when they were cheap.  
a) taken out (b) sold off (c) bought up  
(
(d) taken over  
(d) turning  
(d) leg  
Q8 You must try and hurry up because my patience is ....... out.  
(
a) running  
(b) racing  
(c) pacing  
(c) hand  
Q9 Have you ever tried your ....... at running a business?  
a) arm (b) finger  
(
Q10 After all these years she has decided to take early ........  
a) leave (b) finishing  
(
(c) departure  
(d) retirement  
19  
TOEIC tests / Incomplete Sentences / Advanced level # 14  
Answers Index  
Are You in Debt?  
Q1 Going on a spending ....... with your credit card and no concern about how you pay back the money you  
borrow, is a growing habit these days.  
(a) burst  
(b) spree  
(c) flight  
(d) day  
Q2 There is a popular demand for the system that allows credit companies to offer unlimited credit to young  
people to be ........  
(a) overhauled  
(b) overseen  
(c) overlooked  
(d) overtaken  
Q3 It has been ....... by a government agency that the percentage of under 25 year olds owing large sums to  
companies is on the increase.  
(a) distinguished  
(b) deciphered  
(c) dissolved  
(d) disclosed  
Q4 One director of a major credit company has already been forced to ....... because of the bad publicity his  
company has attracted.  
(a) step over  
(b) step through  
(c) step down  
(d) step out  
Q5 One solution that has been suggested to control credit is to ....... the regulations to make it more difficult to get  
credit in the first place.  
(a) step under  
(b) step up  
(c) step by  
(d) step across  
Q6 The main problem is that a debt ....... has developed recently believing that it is cool to owe large sums of  
money.  
(a) cultivation  
(b) cult  
(c) cultivate  
(d) culture  
Q7 Recent reports have ....... that being in debt is not now looked upon as a disgrace but rather as an attractive  
way of life.  
(a) revealed  
(b) restored  
(c) replied  
(d) responded  
Q8 In reality it's a very long ....... to get from owing to paying off all your debts.  
a) hail (b) halt (c) haul  
(
(d) help  
Q9 There are frequently ....... in the family home between parents and children about whether you should enter  
into credit agreements.  
(a) collisions  
(b) clashes  
(c) claims  
(d) crashes  
Q10 What concerns people most are the mounting ....... among governments that it will take at least a generation  
for us to be rid of excessive debt.  
(a) frights  
(b) fearful  
(c) fears  
(d) afraid  
20  
TOEIC tests / Incomplete Sentences / Advanced level # 15  
Answers Index  
At the Computer  
Q1 Without the right software I'm afraid you can't ....... that particular program.  
(a) reach  
(b) access  
(c) obtain  
(d) find  
Q2 The aim of the office manager is to ....... enough room on the building plans so that each employee can have  
space for a personal computer.  
(a) arrange  
(b) accord  
(c) allocate  
(d) organize  
Q3 Remember that before you leave your workstation, always ....... your computer.  
a) shut out (b) shut up (c) shut in  
(
(d) shut down  
Q4 It's quite easy if you want to find folders and files on the computer, all you do is click here and it immediately  
starts ........  
(a) seeking  
(b) searching  
(c) looking  
(d) checking  
Q5 I have tried and tried again and again and no matter what I do it still shows "error" — I just can't ....... what's  
wrong.  
(a) look out  
(b) check out  
(c) figure out  
(d) bring out  
Q6 I spent hours writing that report and checking all the information was correct and then without thinking I  
pressed the ....... button.  
(a) 'destroy'  
(b) 'delete'  
(c) 'deface'  
(d) 'deny'  
Q7 It's a really clever piece of software because it enables you to ....... on your screen all the information in  
columns.  
(a) illustrate  
(b) depict  
(c) display  
(d) delineate  
Q8 Unfortunately this program is not ....... with the operating system on my computer.  
a) amicable (b) compatible (c) adaptable  
(
(d) amenable  
Q9 When you see that particular symbol on the screen, you have to take that as a ....... that something is wrong.  
a) indicating (b) checking (c) briefing (d) warning  
(
Q10 With this program you can always check your spelling and grammar and if you don't want to accept what it  
shows, you simply press ........  
(a) 'ignore'  
(b) 'quit'  
(c) 'leave'  
(d) 'forget'  
21  
TOEIC tests / Incomplete Sentences / Advanced level # 16  
Answers Index  
At the Office (1)  
Q1 Concern was expressed by the office manager that the company would buy an ....... financial package.  
a) agreeable (b) affordable (c) absolute (d) actual  
(
Q2 The main ....... of stationery for the office suddenly announced there would be an overall increase in their  
prices.  
(a) provision  
(b) producer  
(c) provisional  
(d) provider  
Q3 The chief administrative officer disliked lack of attention to detail and insisted that such mistakes should never  
.......  
a) recur  
.
(
(b) repeat  
(c) retake  
(d) refer  
Q4 Once again the company has had to make a ....... in the number of office staff to try and recoup their losses.  
(a) reducing  
(b) reduction  
(c) reduce  
(d) reduces  
Q5 The ....... of zip discs in the office is running dangerously low.  
a) share (b) state (c) stock  
(
(d) selection  
Q6 If the managers want to stay employed, they will have to learn how to stay on ....... of their jobs.  
a) summit (b) top (c) head (d) line  
(
Q7 It's not worth paying for an annual service when you can simply call the supplier on an as-....... basis.  
a) needed (b) noted (c) called (d) told  
(
Q8 The new office manager will be in ....... of all the IT requirements that the company uses.  
a) use (b) mind (c) case (d) charge  
(
Q9 Currently there is a shortage of clerical staff but it is hoped that by the end of the year they will be up to full  
.......  
a) capability  
.
(
(b) capacity  
(c) control  
(d) capable  
Q10 Staff are always encouraged to work by themselves and whenever they meet a problem, they should use their  
own ........  
(a) initiative  
(b) interest  
(c) involvement  
(d) initial  
22  
TOEIC tests / Incomplete Sentences / Advanced level # 17  
Answers Index  
At the Office (2)  
Q1 On her retirement she was given a substantial cheque in ....... of all the work she had done over the last 20  
years.  
(a) respect  
(b) thought  
(c) appreciation  
(d) belief  
Q2 Having attended the office procedures course all employees were expected to ....... what they had learned and  
introduce it into their daily routine.  
(a) reinforce  
(b) respond  
(c) react  
(d) resource  
Q3 Visiting clients had commented on the casual dress ....... of most of the clerical staff.  
a) manner (b) method (c) feature  
(
(d) code  
Q4 The ....... of staff doing physical exercises before the start of the day is well established in Japanese  
companies.  
(a) practical  
(b) practicality  
(c) practice  
(d) practically  
Q5 There is a lengthy procedure used in this office for staff who have produced shoddy work and it begins with a  
...... warning.  
a) wordy  
.
(
(b) verbal  
(c) worded  
(d) verbose  
Q6 There was no fixed agenda for that particular day as it was to be regarded simply as a ....... meeting.  
a) possible (b) probable (c) unplanned (d) casual  
(
Q7 At the interview all the candidates were shown round the building but could only really catch a ....... of the sort  
of work being carried out.  
(a) look  
(b) view  
(c) glimpse  
(d) picture  
Q8 They really need to keep a check on the stationery supplies as they've run ....... A4 paper once again.  
a) in to (b) up for (c) out of (d) up to  
(
Q9 Managers prefer to select people who have been ....... to many different types of office environments.  
a) devoted (b) exposed (c) opened (d) experienced  
(
Q10 A troubleshooter was brought into the office from another firm to get rid of some very ....... procedures.  
a) outdated (b) completed (c) finished (d) ended  
(
23  
TOEIC tests / Incomplete Sentences / Advanced level # 18  
Answers Index  
At the Shops  
Q1 We got there early so that we could get the best ....... in the sale before anyone else.  
(a) objects  
(b) products  
(c) bargains  
(d) offerings  
Q2 If you ....... with me, I'll go and see whether we have that in your size.  
a) hold (b) stay (c) bear  
(
(d) wait  
Q3 The trouble with these huge superstores is that they don't have enough ....... to deal with customers at busy  
times.  
(a) barriers  
(b) sales points  
(c) exits  
(d) checkouts  
Q4 It started off as a small street corner shop over 30 years ago but it has now ....... into a massive department  
store.  
(a) expanded  
(b) extended  
(c) explored  
(d) enlarged  
Q5 Take a good look at the receipt when you leave so that you can see that all the ....... have been listed.  
(
a) proceeds  
(b) items  
(c) products  
(d) produce  
(d) explore  
(d) habit  
Q6 Whenever I go to the old part of a city, I like to ....... all the shops selling antiques.  
(a) examine  
(b) search  
(c) check  
Q7 Are you aware of the latest ....... in children's clothing?  
a) tendency (b) trend  
(
(c) custom  
Q8 They're quite ....... in their policy of not giving refunds without a receipt in this store.  
a) severe (b) strong (c) strict  
(
(d) hard  
Q9 They have a ....... restriction in the shop with regard to the number of items of clothing that you can try on at  
one time.  
(a) legal  
(b) reasonable  
(c) required  
(d) mandatory  
Q10 The extent of the ....... available in this one store is more than you can possibly imagine.  
a) merchandise (b) objects (c) produce (d) articles  
(
24  
TOEIC tests / Incomplete Sentences / Advanced level # 19  
Answers Index  
Business  
Q1 I was pleased to receive your response to my proposal but there are one or two points that need ........  
a) notification (b) certification (c) clarification (d) signification  
(
Q2 A report has just been ....... that gives details of the causes of this trend towards informality in the business  
sector.  
(a) published  
(b) directed  
(c) opened  
(d) held  
Q3 According to the ....... in the report it is clear that employees under the age of 35 prefer to dress casually at  
work.  
(a) seeking  
(b) searching  
(c) findings  
(d) probing  
Q4 Thirty years ago this kind of informality would not have been ........  
a) withheld (b) endured (c) suffered  
(
(d) tolerated  
Q5 All employees are kindly requested to ....... from smoking in the presence of customers.  
a) stop (b) restrain (c) refrain (d) restrict  
(
Q6 The meeting went on for three hours and as a result there was no time left to discuss all the topics on the  
.......  
a) list  
.
(
(b) index  
(c) contents  
(d) agenda  
Q7 There's really no point in hoping to add important topics right at the end of the meeting under the heading of  
any other ........  
(a) business  
(b) work  
(c) activity  
(d) tasks  
Q8 The chairman was obliged to bring the meeting to a ....... because a fire broke out in the adjoining room.  
a) cessation (b) standstill (c) stopping (d) halt  
(
Q9 It is absolutely essential that the clerk takes care to ....... any decisions that have been reached during the  
meeting.  
(a) time  
(b) minute  
(c) detail  
(d) measure  
Q10 As so few members had turned up at the meeting, it was decided to ....... it until further notice.  
a) delay (b) wait (c) postpone (d) hold  
(
25  
TOEIC tests / Incomplete Sentences / Advanced level # 20  
Answers Index  
Business Expressions (1)  
Q1 I heard of a new company today with which we should co-operate and ....... business with.  
(a) make  
(b) create  
(c) have  
(d) do  
Q2 Shortly after he was dismissed from the firm he decided to ....... himself up in his own business.  
(a) put  
(b) set  
(c) place  
(d) hold  
Q3 They went ....... business shortly after their children had left home and got married.  
a) out (b) in (c) into  
(
(d) on  
Q4 As soon as they heard what had happened, they ....... it their business to find out the truth.  
a) made (b) tried (c) managed (d) called  
(
Q5 I would ask you kindly not to interfere with what I'm doing as in all honesty it's ....... of your business.  
a) no (b) nothing (c) none (d) nor  
(
Q6 Despite all the alterations that are taking place in the department store, the management wanted to explain it  
was business as ........  
(a) common  
(b) practical  
(c) frequent  
(d) usual  
Q7 She knew that there was some kind of ....... business going on because strange things were happening.  
a) weird (b) unusual (c) funny (d) stupid  
(
Q8 We really can't delay any more with our plans and must ....... down to business as soon as possible.  
a) set (b) get (c) cut (d) find  
(
Q9 When the bomb went off, most of the injured were just ordinary people going ....... their business.  
a) about (b) along (c) across (d) through  
(
Q10 Although they had high hopes that they would be successful, they ....... out of business within six months.  
a) turned (b) came (c) went (d) fell  
(
26  
TOEIC tests / Incomplete Sentences / Advanced level # 21  
Answers Index  
Business Expressions (2)  
Q1 I've warned you before that you shouldn't get involved in this matter and you have ....... business discussing it.  
a) some (b) little (c) no (d) not  
(
Q2 That's really not my concern at all and I'm certainly not ....... the business of telling others what to do.  
a) in (b) out (c) of (d) by  
(
Q3 She was very enthusiastic about her new job and was making rapid progress ....... nobody's business.  
a) as (b) with (c) similar (d) like  
(
Q4 I really wouldn't joke about it because these people are deadly serious and ....... business.  
a) signify (b) mean (c) require (d) need  
(
Q5 He didn't hesitate to tell me that I wasn't wanted and just told me to ....... my own business.  
a) concern (b) look after (c) tend to (d) mind  
(
Q6 I'm afraid it won't be possible to talk to the boss today because he's away ....... business till Tuesday.  
a) off (b) on (c) for (d) to  
(
Q7 He was very keen that we kept in touch and for that reason he handed me his business ........  
a) ticket (b) paper (c) card (d) notice  
(
Q8 This is the really important part of the machine and that's why we call it the business ........  
a) centre (b) end (c) area (d) point  
(
Q9 The whole site has nothing but offices and administration centres and that's why we call it a business ........  
a) place (b) situation (c) field (d) park  
(
Q10 All the famous film stars, actors, directors and writers were at the festival representing the world of .......  
business.  
(a) play  
(b) drama  
(c) show  
(d) performance  
27  
TOEIC tests / Incomplete Sentences / Advanced level # 22  
Answers Index  
Code of Practice  
Q1 The company had its own code of ....... in these matters.  
(
a) behaviour  
(b) practice  
(c) dealing  
(d) attitude  
(d) prime  
(d) into  
Q2 This is a ....... example of what not to do.  
a) critical (b) pure  
(
(c) simple  
Q3 Plans have already been drawn ....... to deal with such situations.  
a) over (b) through (c) up  
(
Q4 Thousands of ....... are already signing up for this new telephone service.  
(
a) individuals  
(b) subscribers  
(c) applicants  
(c) stiff-collar  
(d) interviewees  
(d) high-collar  
(d) noted  
Q5 Job losses are mainly in the ....... sectors of the industry.  
a) blue-collar (b) red-collar  
(
Q6 The circular will contain ....... financial information to help investors.  
(a) key  
(b) obvious  
(c) intelligent  
Q7 The report is ....... to show better than expected results.  
a) necessary (b) possibly  
(
(c) clearly  
(d) likely  
Q8 So many of these animals have been shot over the years that they are now classed as ....... species.  
(
a) dangerous  
(b) endangered  
(c) unwanted  
(d) limited  
(d) inhibited  
(d) test  
Q9 Some people are ....... to learn a foreign language.  
a) unaccustomed (b) shy  
(
(c) reluctant  
Q10 It was a big ....... for her to give up her acting career to look after her family.  
a) trial (b) sacrifice (c) endeavour  
(
28  
TOEIC tests / Incomplete Sentences / Advanced level # 23  
Answers Index  
Computers  
Q1 My computer is not capable of saving material on a separate ....... because it has no floppy drive.  
(a) space  
(b) compact  
(c) disc  
(d) place  
Q2 I understand that I can make it possible for both my computers to share the same programs by means of  
.......  
a) joining  
.
(
(b) connecting  
(c) linking  
(d) networking  
Q3 I had only had my computer for three weeks when I had to have the hard drive ........  
a) replaced (b) restored (c) retaken  
(
(d) revived  
Q4 Laptop computers are becoming more and more ....... in the business world.  
a) famous (b) popular (c) sought  
(
(d) wished  
Q5 You have to have a really ....... mind in order to get your head round some of today's computing technology.  
a) acute (b) cut (c) razor (d) sharp  
(
Q6 The great advantage of having an external zip drive is that you can use it as an extra means of ........  
a) hoarding (b) keeping (c) holding (d) storage  
(
Q7 They tried very hard to install the new components on the computer but the language in the manual was too  
...... for them to understand.  
a) technical (b) technique  
.
(
(c) technician  
(d) technically  
Q8 When you look at the modern office today you could compare the changes with those that took place in the  
industrial ....... in the 19th century.  
(a) revolt  
(b) revolution  
(c) revolting  
(d) revolving  
Q9 In order to ....... the method by which staff pay is calculated the company has bought a new software package.  
(a) facile  
(b) facility  
(c) factual  
(d) facilitate  
Q10 Obviously a computer can take all the hard work out of ....... a large mass of data.  
a) proceeding (b) procedure (c) processing  
(
(d) processes  
29  
TOEIC tests / Incomplete Sentences / Advanced level # 24  
Answers Index  
Credit Card Holders  
Q1 The stock market has hit new ....... this year.  
(a) lows  
(b) bottoms  
(c) depths  
(d) ends  
Q2 The government has decided to hold an ....... into the latest financial scandal.  
a) examination (b) enquiry (c) evaluation  
(
(d) interpretation  
Q3 The animal rights organisation has ....... a new campaign to make people aware of cruelty to animals.  
(a) launched  
(b) pursued  
(c) offered  
(d) ejected  
Q4 I was totally ....... of the increased taxes.  
a) unknowing (b) unclear  
(
(c) incredulous  
(d) unaware  
(d) ascended  
(d) bring up  
(d) outside  
Q5 The price of petrol has ....... again.  
a) raised (b) risen  
(
(c) escalated  
Q6 The ordinary person is again being asked to ....... to pay for dental treatment.  
(a) stump up  
(b) throw up  
(c) cheer up  
Q7 This car is intended for the ....... market only.  
a) internal (b) external  
(
(c) export  
Q8 Credit card holders struggle very hard to ....... the amount they owe.  
(
a) reduce  
(b) deduct  
(c) curtail  
(d) shorten  
(d) convene  
(d) turned out  
Q9 This charity was set up to ....... money for the poor.  
a) collect (b) gather  
(
(c) assemble  
(c) turned up  
Q10 Everything ....... all right in the end.  
a) happened (b) occurred  
(
30  
TOEIC tests / Incomplete Sentences / Advanced level # 25  
Answers Index  
Employment and Training  
Q1 We're paying for a stand at the new industrial exhibition with a view to ....... interest among potential  
employees in our company.  
(a) generalizing  
(b) generating  
(c) germinating  
(d) gesticulating  
Q2 For the first three months of your employment with the firm you will be under the care of a ........  
a) minor (b) monitor (c) mender (d) mentor  
(
Q3 Although she was very tempted to accept the job she was offered, she had to ....... the offer because the  
salary would have been insufficient.  
(a) return  
(b) reject  
(c) refuse  
(d) repeat  
Q4 A university education is of course important but it is essential that all employees undergo a period of intensive  
.......  
a) preparation  
.
(
(b) concentration  
(c) training  
(d) learning  
Q5 A newsletter is sent out every ten days to all the staff so that they receive a regular ....... on recent  
appointments.  
(a) update  
(b) dating  
(c) dates  
(d) dated  
Q6 Part of the ongoing training is to ensure that a regular time and place are ....... for department heads to meet  
their staff.  
(a) placed by  
(b) put on  
(c) set up  
(d) set off  
Q7 The head of department acknowledged that the ....... of the section was largely due to high quality support  
staff.  
(a) success  
(b) progress  
(c) business  
(d) future  
Q8 The pace of change in that industry is so fast that staff find it hard to ....... the latest developments.  
a) hold on to (b) keep on to (c) hold up with (d) keep up with  
(
Q9 It is the policy of the company to ....... all interviews for new recruits with a member of the trade union present.  
a) control (b) conduct (c) convene (d) confirm  
(
Q10 In view of the excessive workload you have at the moment I won't expect you to keep ....... during the next few  
days.  
(a) on line  
(b) on road  
(c) on track  
(d) on path  
31  
TOEIC tests / Incomplete Sentences / Advanced level # 26  
Answers Index  
Finance  
Q1 It's a gamble at the moment whether the company will make profit in its second year but that nevertheless is  
the ....... aim.  
(a) wanted  
(b) wished  
(c) desired  
(d) needed  
Q2 Each year the Chancellor of the Exchequer stands up in the House of Commons and gives a ....... of what is  
seen as the economic outlook for the country.  
(a) forecast  
(b) foretell  
(c) foresee  
(d) forego  
Q3 I think that your financial optimism is not really justified and you should adopt a more ....... attitude.  
a) really (b) realize (c) reality (d) realistic  
(
Q4 If you want to increase sales of a particular product, you must be sure that you are ....... the right customers.  
a) aiming (b) directing (c) targeting (d) guiding  
(
Q5 The idea caught on very quickly and people were queuing up to buy the goods so that year the company's  
investment ....... substantial profits.  
(a) confirmed  
(b) yielded  
(c) harvested  
(d) maintained  
Q6 ....... it has not been a bad year as our costs are well down on last year's.  
a) Overall (b) Largely (c) Mainly  
(
(d) Quite  
Q7 Managers complained bitterly at the Annual General Meeting that ....... of production had dropped to an all  
time low.  
(a) signs  
(b) indications  
(c) types  
(d) levels  
Q8 You have to accept that this kind of expenditure is quite ....... in an enterprise of this kind.  
a) general (b) typical (c) formal (d) correct  
(
Q9 The figures that have just been published by the company's accountants will give management some kind of  
...... on how sales are going.  
a) prospective (b) perception  
.
(
(c) perusal  
(d) perspective  
Q10 Whenever a member of staff makes a claim for travel expenses, they have to provide a ....... account of their  
journeys.  
(a) detailed  
(b) dedicated  
(c) descriptive  
(d) described  
32  
TOEIC tests / Incomplete Sentences / Advanced level # 27  
Answers Index  
Finance (1)  
Q1 The one big fear of all world economies is that of ........  
(
a) regression  
(b) repression  
(c) recession  
(d) receding  
(d) investing  
Q2 You are never too young to start ....... some money in a savings account.  
a) inputting (b) interesting (c) infusing  
(
Q3 If ever you find you have an unexpected expense, you can always ....... some money from your savings.  
a) extract (b) exit (c) withhold (d) withdraw  
(
Q4 At certain times of the year your shares will ....... a good profit but you must also be prepared for them to go  
down in value.  
(a) yield  
(b) take up  
(c) increase  
(d) throw up  
Q5 You can ....... the cost of insuring your car if you keep it in a garage.  
a) refine (b) drop (c) cut  
(
(d) slice  
Q6 We got a very good ....... when we bought that three piece suite for half its usual price.  
a) deal (b) dealing (c) dealer (d) dealt  
(
Q7 Now that the summer has started, big department stores are hoping that sales of holiday items will ........  
a) take on (b) take up (c) take off (d) take to  
(
Q8 The two companies have decided to ....... because they believe that their combined resources will produce  
greater profits.  
(a) merge  
(b) double  
(c) mix  
(d) blend  
Q9 When someone dies and their ....... reach a certain figure, their family has to pay an additional tax.  
(
a) profits  
(b) wealth  
(c) assets  
(d) products  
(d) exact  
Q10 The loan you have taken out is for a ....... term, which in your case is 5 years.  
a) steady (b) fixed (c) long  
(
33  
TOEIC tests / Incomplete Sentences / Advanced level # 28  
Answers Index  
Finance (2)  
Q1 When you go to an auction and you want to buy a particular item, you can simply make a ....... for it.  
a) try (b) test (c) go (d) bid  
(
Q2 The larger company did not really want to join with the smaller one because it was more interested in a  
.......  
a) turn over  
.
(
(b) turn up  
(c) overtaker  
(d) takeover  
Q3 ....... on the stockmarket just before Christmas is usually very slow.  
a) Working (b) Trading (c) Pricing  
(
(d) Adding  
Q4 This sport centre has largely been ....... by money that has come from the national lottery.  
a) founded (b) found (c) fined (d) funded  
(
Q5 The reason for the ....... in the economy is because there is a great deal of uncertainty at the moment.  
(a) slowness  
(b) slowly  
(c) slowdown  
(d) slow  
Q6 The ....... in the market was seen as a positive sign that the recession was over.  
a) upturn (b) upstart (c) uptake  
(
(d) upward  
Q7 The ....... books for manufacturers of small cars are now full following the rise in petrol.  
a) exercise (b) order (c) place (d) trade  
(
Q8 The future of his job was at ....... when he made the decision to invest in new machinery.  
(a) steak  
(b) state  
(c) stake  
(d) stress  
Q9 After their house had been ......., they decided to sell it and buy a bigger one.  
a) valued (b) priced (c) cost  
(
(d) prized  
Q10 Fifty people were made ....... when the company suffered a severe financial shock.  
a) useless (b) unwanted (c) unneeded  
(
(d) redundant  
34  
TOEIC tests / Incomplete Sentences / Advanced level # 29  
Answers Index  
Finance (3)  
Q1 If you cannot get a job and remain ....... for a long period, you can claim some money from the state.  
a) unengaged (b) unattached (c) unemployed (d) unused  
(
Q2 The great thing about this guarantee is that there is never any doubt and there is no ....... about getting your  
money back.  
(a) squabble  
(b) argument  
(c) quibble  
(d) quarrel  
Q3 There is a substantial ....... between the money you have available and the amount you need to spend.  
(
a) shortdrop  
(b) shortfall  
(c) shortdown  
(d) shortslide  
(d) heap  
Q4 When you retire, you should get a pension and a ....... sum from your employers.  
a) lump (b) block (c) pile  
(
Q5 ....... are people who put money into a business in the hope of making a profit.  
a) Spenders (b) Borrowers (c) Lenders  
(
(d) Investors  
Q6 When you take out a large loan over many years, you don't start paying off the ....... for some time.  
(a) main  
(b) chief  
(c) capital  
(d) bulk  
Q7 We will make no ....... for the catalogue, which you can take with our compliments.  
a) cost (b) debt (c) charge  
(
(d) payment  
Q8 It may seem a long way into the future but in the end you will get some ....... from your investment.  
(a) produce  
(b) benefit  
(c) products  
(d) price  
Q9 There is still an outstanding ....... on that account, which must be paid in 30 days.  
(
a) balance  
(b) scale  
(c) difference  
(c) numbers  
(d) cost  
Q10 Interest ....... are at their lowest level since the 1950's.  
a) figures (b) rates  
(
(d) standards  
35  
TOEIC tests / Incomplete Sentences / Advanced level # 30  
Answers Index  
Guarantees and Warranties  
Q1 If you go to an unauthorized garage to have your car serviced, the ....... is that your warranty will be invalid.  
(a) consequence  
(b) conduct  
(c) convenience  
(d) consideration  
Q2 The guarantee, as I understood it, ....... that everything was covered.  
a) inferred (b) implied (c) imputed  
(
(d) involved  
Q3 I regret to inform you that as your guarantee ....... last week, we can't help you.  
a) died (b) deceased (c) expired  
(
(d) extinguished  
(d) promise  
Q4 A warranty is to be looked on as a sort of ....... between the manufacturer and you.  
a) privilege (b) practice (c) printout  
(
Q5 Sometimes people don't bother about guarantees because the ....... of the manufacturer is enough for them.  
(a) repute  
(b) reputed  
(c) reputedly  
(d) reputation  
Q6 Certain warranties ....... the purchaser to have the item serviced at regular intervals.  
a) remand (b) repeat (c) require  
(
(d) retain  
Q7 You will find that such warranties are not worth buying because the cover provided is ....... not worth the extra  
expense.  
(a) famously  
(b) frequently  
(c) fervently  
(d) freely  
Q8 This kind of legislation is in existence to ....... the customer from worthless warranties.  
a) provide (b) protect (c) please (d) pacify  
(
Q9 You sometimes have to ....... very seriously whether to buy a second hand car which has no guarantee.  
a) consider (b) contend (c) contain (d) convince  
(
Q10 Sometimes you get a one year warranty, a two year one or even a six month one — they all ........  
a) various (b) variable (c) variety (d) vary  
(
36  
TOEIC tests / Incomplete Sentences / Advanced level # 31  
Answers Index  
How to agree  
Q1 You can be absolutely sure I'm on your ........  
(
a) road  
(b) corner  
(c) route  
(c) try  
(d) side  
Q2 You can ....... on me for your support.  
a) show (b) rely  
(
(d) test  
Q3 Our views clearly ....... at this point I'm pleased to say.  
a) convert (b) concert  
(
(c) conduct  
(d) coincide  
(d) sermon  
(d) viewing  
(d) voice  
(d) arise  
Q4 Fortunately the leader and all her members were singing from the same ....... sheet.  
a) hymn (b) prayer (c) lyric  
(
Q5 It's good that we both have the same way of ....... at things.  
a) seeing (b) peeping (c) looking  
(
Q6 I'm pleased to say that we speak on this matter with one ........  
a) sound (b) tone (c) harmony  
(
Q7 I certainly won't ....... any objection when you make your proposal.  
(a) rise  
(b) raise  
(c) lift  
Q8 I'm ....... you all the way as far as that's concerned.  
a) with (b) by  
(
(c) at  
(d) across  
(d) endure  
(d) hand  
Q9 I'm happy to ....... those sentiments and wish you every success.  
a) encompass (b) enthuse (c) endorse  
(
Q10 When it comes to the vote I'm willing to put my ....... up and support you.  
a) head (b) chin (c) arm  
(
37  
TOEIC tests / Incomplete Sentences / Advanced level # 32  
Answers Index  
How to apologize  
Q1 Please ....... me for interrupting you, I didn't realize you were busy with someone else.  
(a) forget  
(b) forfeit  
(c) forbid  
(d) forgive  
Q2 I'm very ....... that I'm late but there is a train strike on at the moment.  
a) sore (b) sorry (c) sorrow  
(
(d) sorrowful  
Q3 Please send my ....... to the meeting as I shan't be able to attend.  
a) apologies (b) apologize (c) apologized  
(
(d) apologizing  
Q4 There's really no ....... for my behaviour last night. I can only think that I'd had too much to drink.  
a) exception (b) escape (c) excuse (d) exclusion  
(
Q5 I know I shouldn't have made those remarks about your work and I hope you now know how deeply I .......  
what I said.  
(
a) review  
(b) regret  
(c) respect  
(d) restore  
(d) beg  
Q6 I must ....... your pardon, I mistook you for somebody else.  
a) bid (b) bide (c) beggar  
(
Q7 If it helps to put things right, please let me take ....... everything I said earlier.  
a) again (b) back (c) in  
(
(d) across  
Q8 Please accept this small present as my way of making ....... for all the trouble I've caused.  
a) attempts (b) attention (c) amends (d) arrears  
(
Q9 All I can do now is simply beg your ....... and hope that in time we can get back to where we used to be.  
(a) interest  
(b) interpretation  
(c) inclination  
(d) indulgence  
Q10 In their religion as long as they ......., they will be forgiven their sins.  
a) repent (b) restore (c) repeat  
(
(d) request  
38  
TOEIC tests / Incomplete Sentences / Advanced level # 33  
Answers Index  
How to ask the way  
Q1 Am I going in the right ....... for the post office?  
(
a) route  
(b) way  
(c) sign  
(d) direction  
(d) fetch  
Q2 Can you tell me please how I ....... to the cinema from here?  
a) come (b) get (c) take  
(
Q3 Could you please ....... me in the direction of the motorway?  
a) show (b) indicate (c) point  
(
(d) deliver  
(d) direct  
(d) away  
Q4 I'm making for the M25 motorway — is this road the most ....... route?  
a) straight (b) clear (c) obvious  
(
Q5 Could you tell me please how ....... I am from the town centre?  
a) near (b) far (c) close  
(
Q6 Can you help please because I've lost my way and ....... to get to the shops before closing time?  
(a) need  
(b) require  
(c) request  
(d) must  
Q7 I'm ....... for the town hall — am I anywhere near?  
a) seeking (b) making  
(
(c) seeing  
(d) trying  
Q8 I took the wrong ....... at the last road junction, can you tell me how I get back on the motorway?  
(
a) turn  
(b) turner  
(c) turned  
(c) According  
(c) fine  
(d) turning  
Q9 ....... to this map I should be near the church. Is it near?  
a) Following (b) After  
(
(d) considering  
(d) right  
Q10 Is this ....... for the railway station?  
a) correct (b) clear  
(
39  
TOEIC tests / Incomplete Sentences / Advanced level # 34  
Answers Index  
How to complain  
Q1 I'm really not satisfied with the way you have ....... the situation.  
(
a) dealt  
(b) handled  
(c) done  
(d) fingered  
(d) active  
Q2 I've really had enough of all your excuses, what I want is some ........  
a) action (b) acting (c) acted  
(
Q3 You've refused to help me now for six months and so I shall now have to take the matter ........  
(
a) on  
(b) longer  
(c) far  
(d) further  
(d) consist  
(d) missing  
Q4 I must ....... you do something immediately as I've been patient long enough.  
a) persist (b) desist (c) insist  
(
Q5 I now want some kind of compensation for the total ....... of service I've experienced.  
a) lack (b) fail (c) failing  
(
Q6 I'm obviously not getting anywhere with my complaint please let me talk to someone ....... to you.  
a) older (b) above (c) over (d) senior  
(
Q7 I'm very unhappy with the way I've been ........ No one seems at all interested in my case.  
(
a) considered  
(b) treated  
(c) placed  
(d) pushed  
(d) areas  
(d) forced  
Q8 I believe I have very good ....... for suing your company for negligence.  
a) lands (b) terrains (c) grounds  
(
Q9 If you don't do something today, I shall be ....... to take legal action.  
a) held (b) ordered (c) commanded  
(
Q10 You're the tenth person I've been put through to and I'm on the point of losing my ........  
a) mood (b) temper (c) state (d) feeling  
(
40  
TOEIC tests / Incomplete Sentences / Advanced level # 35  
Answers Index  
How to criticize  
Q1 Quite honestly I didn't think ....... of the standard of acting in the play.  
(
a) lot  
(b) few  
(c) little  
(d) much  
(d) honour  
(d) point  
Q2 If you want my ....... opinion, I thought the food tasted revolting.  
a) honoured (b) honourable (c) honest  
(
Q3 To come straight to the ....... I think the management team needs replacing.  
a) summit (b) top (c) topic  
(
Q4 There are several matters on which I should like to take ....... concerning your report.  
a) outcome (b) outlook (c) issue  
(
(d) outing  
Q5 There's really no virtue in me pussy....... around because I might as well tell you it's awful.  
(
a) treading  
(b) footing  
(c) walking  
(d) tripping  
(d) list  
Q6 I have a long ....... of things I think are wrong, where shall I start?  
a) story (b) description (c) file  
(
Q7 I'm afraid to tell you that your standard of work has fallen well below what we think is ........  
(a) considerable  
(b) believable  
(c) acceptable  
(d) available  
Q8 In all honesty if I said that everything was all right, I'd simply be ........  
a) lying (b) laying (c) loading  
(
(d) letting  
Q9 If you can't improve your level of work, I'm afraid you'll have to look ....... for another job.  
a) anywhere (b) elsewhere (c) nowhere (d) somewhere  
(
Q10 I'm sick and ....... of always having to put right your mistakes.  
a) weary (b) exhausted (c) fatigued  
(
(d) tired  
41  
TOEIC tests / Incomplete Sentences / Advanced level # 36  
Answers Index  
How to disagree  
Q1 I'm sorry but I can't ....... your opinion on that.  
(a) take  
(b) share  
(c) give  
(d) find  
Q2 I very much regret that we must ....... company on that issue.  
a) divide (b) devise (c) part  
(
(d) leave  
Q3 Let's be honest about it we'll never agree on that because our views are diametrically ........  
(a) apposed  
(b) imposed  
(c) supposed  
(d) opposed  
Q4 We'll never agree, that's clear so let's ....... to differ.  
a) ask (b) bid  
(
(c) beg  
(d) try  
Q5 You can argue with me till the cows come ....... but I can't accept that.  
a) away (b) along (c) back  
(
(d) home  
(d) similar  
(d) find  
Q6 I really see no point in continuing this argument because we have no ....... ground.  
(a) basic  
(b) own  
(c) common  
Q7 There's absolutely no way I can ....... you on that matter.  
a) meet (b) hold  
(
(c) take  
Q8 Nothing in the world will ever make me change my ....... on that subject.  
a) thought (b) mind (c) idea  
(
(d) heart  
Q9 I would love to meet you half way but I'm afraid I can't because with me it's a matter of ........  
(a) principal  
(b) principles  
(c) principally  
(d) principle  
Q10 Let's ....... it, you and I will never see eye to eye on this.  
a) look (b) take  
(
(c) face  
(d) see  
42  
TOEIC tests / Incomplete Sentences / Advanced level # 37  
Answers Index  
How to encourage  
Q1 Well .......! This is a very good piece of work.  
(
a) made  
(b) done  
(c) finished  
(c) Keep  
(d) taken  
Q2 I must congratulate you on your efforts. ....... it up!  
a) Continue (b) Take  
(
(d) Hold  
Q3 Don't give up whatever you do. I'm sure you'll ....... it in the end.  
(a) acquire  
(b) get  
(c) put  
(d) make  
Q4 I'll ....... by you no matter what happens.  
a) stand (b) keep  
(
(c) lean  
(d) support  
(d) persevere  
(d) strength  
Q5 I'm sure if you ......., you'll succeed.  
a) pursue (b) proceed  
(
(c) propel  
Q6 You've clearly got ....... and it's obvious that you'll get to the top.  
a) control (b) power (c) talent  
(
Q7 I've watched a lot of young people try to make a success of it, but you're the only one I really ....... in.  
(
a) think  
(b) trust  
(c) hold  
(d) believe  
(d) doubt  
(d) try  
Q8 I see no ....... why you shouldn't be accepted as an employee.  
(a) cause  
(b) sense  
(c) reason  
(c) take  
(c) put  
Q9 Never ....... up. That's a good philosophy.  
a) give (b) do  
(
Q10 You mustn't ever be ....... off by a few setbacks.  
a) taken (b) held  
(
(d) pushed  
43  
TOEIC tests / Incomplete Sentences / Advanced level # 38  
Answers Index  
How to make exclamations  
Q1 What a wonderful day to see the mountains .......!  
(a) off  
(b) by  
(c) on  
(d) in  
Q2 How stupid can I get! I ....... my keys in the door overnight.  
a) forgot (b) deserted (c) traced  
(
(d) left  
Q3 For goodness sake stop ....... about the weather! It'll stop raining soon.  
a) criticizing (b) telling (c) complaining  
(
(d) calling  
(d) part  
(d) way  
(d) false  
(d) duty  
(d) tackled  
Q4 What on earth are you talking about? I can't make head or ....... of it.  
a) tail (b) end (c) finish  
(
Q5 How nice of you to come all this ....... just to wish me a happy birthday.  
a) path (b) journey (c) route  
(
Q6 What a disaster! I don't believe anything else could go ....... now.  
a) off (b) wrong (c) incorrect  
(
Q7 Wow! You've certainly made a good ....... of decorating this room.  
a) job (b) work (c) task  
(
Q8 Well blow me down! I just can't believe I've actually ....... my exam.  
a) succeeded (b) passed (c) caught  
(
Q9 You could have knocked me down with a feather! You mean to say he's ....... cleaned my car.  
(a) certainly  
(b) surely  
(c) naturally  
(d) actually  
Q10 I'll go to the foot of my stairs! It must be at ....... 20 years since we last met.  
a) last (b) length (c) least  
(
(d) end  
44  
TOEIC tests / Incomplete Sentences / Advanced level # 39  
Answers Index  
Insurance Policy Vocabulary  
Q1 I took out a life insurance ....... with State Ranch Insurance Company last week.  
(
a) contract  
(b) policy  
(c) agreement  
(c) premiums  
(c) donor  
(d) deal  
Q2 My insurance ....... are only $70 per month.  
a) receipts (b) fees  
(
(d) payings  
(d) beneficiary  
(d) contribute  
Q3 In the event of my death, the ....... will be my widow.  
a) recipient (b) widow  
(
Q4 My insurance does not ....... me if I commit suicide.  
a) collect (b) cover  
(
(c) console  
Q5 The amount of money that my wife will get has already been calculated by State Ranch's ........  
a) manager (b) archivist (c) actuary (d) agent  
(
Q6 If I decide that I no longer need my insurance, I can cash it in for the amount of its ....... value.  
a) rebate (b) surrender (c) discount (d) return  
(
Q7 Before I got the insurance, I had to receive a complete physical ........  
a) investigation (b) injection (c) therapy  
(
(d) examination  
Q8 I am feeling great, because the doctor told me that I have a life ....... of 82 years!  
a) length (b) line (c) expectancy  
(
(d) experience  
Q9 Even if I am late in paying, the insurance remains in effect for a ....... period of 30 days.  
a) grace (b) satisfaction (c) long (d) latent  
(
Q10 The insurance is pretty expensive though: I am a policeman, so there are a lot of occupational ........  
a) troubles (b) involvements (c) hazards (d) duties  
(
45  
TOEIC tests / Incomplete Sentences / Advanced level # 40  
Answers Index  
Internet Business (1)  
Q1 One of the great advantages of using the Internet is that people can ....... more quickly.  
(a) interfere  
(b) interrupt  
(c) intervene  
(d) interact  
Q2 It's no good spending a small fortune on new IT equipment as it's more cost ....... to hire it.  
a) affective (b) addictive (c) effective (d) reductive  
(
Q3 One of the fashionable ways of saying you've been sacked is to say that your company is .......sizing but  
you've still lost your job.  
(a) down  
(b) cut  
(c) out  
(d) through  
Q4 The important thing to realise is that your service is not a little island on its own because all the services in this  
company are .......connected.  
(a) in  
(b) inter  
(c) out  
(d) across  
Q5 Whereas ten years ago we only dealt with customers in this country nowadays we are truly ....... with branches  
all over the world.  
(a) worldly  
(b) mondial  
(c) globular  
(d) global  
Q6 One of the most successful tools in your organisation is that of good ....... because everybody knows what's  
going on.  
(a) communication  
(b) concentration  
(c) contemplation  
(d) consideration  
Q7 Let me just ....... what we have agreed in the agenda so far if nobody minds me going over it all again.  
a) restore (b) retake (c) recap (d) redo  
(
Q8 You have to realise that not all your clients can reach you online because they don't have ....... to a computer.  
a) address (b) access (c) acceptance (d) approach  
(
Q9 There are times when you have to force yourself to improve your performance and that's simply called self-  
.......  
a) movement  
.
(
(b) mastery  
(c) manifestation  
(d) motivation  
Q10 You must think big in this business and not just think short ....... but what you hope to do in ten years' time.  
a) term (b) period (c) length (d) time  
(
46  
TOEIC tests / Incomplete Sentences / Advanced level # 41  
Answers Index  
Internet Business (2)  
Q1 It's all very well having a dream or an idea but you must know where you're going and what your ....... is.  
a) terminus (b) terminal (c) goal (d) tendency  
(
Q2 Her job in the company was to sort out the relevant information thereby ....... it so that only appropriate  
material was sent to her directors.  
(a) draining  
(b) filtering  
(c) cleaning  
(d) dredging  
Q3 She told him to stop wasting time by coming up with tried and tested ideas and in this way simply re-inventing  
the ........  
(a) circle  
(b) round  
(c) curve  
(d) wheel  
Q4 The product had been on the market for some years and was selling well but somehow the image was in need  
of a face lift or ........  
(a) enhancement  
(b) enthusiasm  
(c) endeavour  
(d) enticement  
Q5 In the hope of finding fresh ideas he used the internet to help him by using as many search ....... as he could  
discover.  
(a) gangways  
(b) portals  
(c) doorways  
(d) passages  
Q6 You must increase the sale of this commodity by trying to interest a different age range and by ....... into their  
society.  
(a) dripping  
(b) floating  
(c) tapping  
(d) sailing  
Q7 You'll never make any more money or ....... new income if you keep using that unimaginative marketing logo.  
a) generate (b) generalize (c) germinate (d) engender  
(
Q8 Now that you've explained the scope and ....... of the market, we are very keen to inject some money into your  
project.  
(a) measurement  
(b) distance  
(c) width  
(d) dimension  
Q9 There is always a risk in any business ....... when your scheme is based on an entirely new concept.  
(
a) venture  
(b) journey  
(c) adventure  
(d) voyage  
(d) leader  
Q10 Get in there first and don't hesitate to act as the boss and take the ........  
a) place (b) lead (c) leading  
(
47  
TOEIC tests / Incomplete Sentences / Advanced level # 42  
Answers Index  
Interviews and Jobs  
Q1 One of the most important qualities which the panel is looking for in a candidate is the ....... to work with  
others.  
(a) ease  
(b) case  
(c) power  
(d) ability  
Q2 Once the applications have been looked at the usual procedure for the panel is to follow ....... the references of  
those candidates who have been shortlisted.  
(a) across  
(b) in  
(c) up  
(d) along  
Q3 They were so impressed with the way she reacted to their questions that they didn't ....... to offer her the job.  
a) delay (b) hesitate (c) waiver (d) dither  
(
Q4 As this job was of a very specialist nature an ....... was invited to join the interview panel.  
a) expert (b) exponent (c) exhibitor (d) expedient  
(
Q5 After the interview one of the candidates ....... phoned the office to see whether he had been successful.  
a) always (b) ever (c) constantly (d) competently  
(
Q6 She was in such a state of extreme nervousness when she was ....... for the interview that she burst into tears.  
a) called on (b) called in (c) called over (d) called off  
(
Q7 From the point of view of relevant ....... she was the ideal candidate at least on paper.  
a) reference (b) history (c) family (d) background  
(
Q8 It is absolutely essential in an interview to give the impression at least that you are full of ........  
a) concern (b) continuity (c) confidence (d) confirmation  
(
Q9 One of the most popular questions asked of interviewees is to explain their strengths and ........  
a) weaknesses (b) varieties (c) virtues (d) variables  
(
Q10 Each candidate was asked to ....... a short account of how they saw the future of the company.  
a) display (b) present (c) show (d) demonstrate  
(
48  
TOEIC tests / Incomplete Sentences / Advanced level # 43  
Answers Index  
Invoices  
Q1 There is an additional ....... added to the price of the product if you want to have it delivered to your house.  
a) figure (b) charge (c) number (d) charging  
(
Q2 You should have read the ....... of payment as soon as you received the invoice for the goods.  
a) reasons (b) types (c) lists (d) terms  
(
Q3 In order to cut down the expenses of compiling and sending out the invoices, you need to employ an .......  
administrator.  
(a) officious  
(b) effecting  
(c) efficient  
(d) affected  
Q4 It's always a good idea to get an ....... of what the cost of the work will be before the invoice lands on your  
doormat.  
(a) interest  
(b) estimate  
(c) esteem  
(d) actual  
Q5 I do like to get a ....... reply to my letters especially when they are referring to the amount of money I'm  
supposed to be paying.  
(a) prompt  
(b) private  
(c) promoted  
(d) prominent  
Q6 Just as we were about to leave the restaurant, the waiter came running up to apologize there had been a .......  
in the bill.  
(a) error  
(b) trip  
(c) mistake  
(d) damage  
Q7 The company were very quick to point out it was their fault we had been sent the wrong invoice and they .......  
it immediately.  
(a) correct  
(b) rectified  
(c) stamped  
(d) righted  
Q8 In view of our previous orders over the last year we were offered a 10% ....... on any future dealings.  
a) discord (b) dispute (c) dislike (d) discount  
(
Q9 He appreciated the additional welcome and help he received from the department store staff as he had after  
all been a longstanding ........  
(a) customer  
(b) courier  
(c) courtier  
(d) custom  
Q10 She got quite angry about the size of the invoice until it was pointed out that it was the government who .......  
the value added tax.  
(a) insisted  
(b) imposed  
(c) inserted  
(d) indented  
49  
TOEIC tests / Incomplete Sentences / Advanced level # 44  
Answers Index  
Job Interview  
Q1 Tell us something about your ....... in the engineering industry?  
(
a) foreground  
(b) background  
(c) knowledge  
(d) history  
(d) application  
(d) long  
Q2 I see from your ....... form that you have had three different jobs in the last 5 years.  
a) apply (b) applying (c) applied  
(
Q3 What sort of ....... of time would you stay with us if we offered you the job?  
a) span (b) duration (c) period  
(
Q4 Describe how you would describe ....... in five years' time.  
a) you (b) your (c) yours  
(
(d) yourself  
Q5 Give us some idea of what you believe are your ....... and weaknesses.  
a) strength (b) strengths (c) force  
(
(d) forces  
Q6 As this is a managerial post, we must ask you how you deal with bad ....... keeping or unpunctuality in an  
employee.  
(a) house  
(b) space  
(c) time  
(d) record  
Q7 Imagine one of your staff loses her temper and shouts at you in front of others, how would you ....... with this?  
(a) take  
(b) do  
(c) handle  
(d) deal  
Q8 What would you say to a member of your staff who always ....... his work in late?  
a) delivered (b) handed (c) produced  
(
(d) completed  
Q9 I should explain that we would naturally ....... any previous holiday arrangements you have made.  
(a) believe  
(b) show  
(c) decide  
(d) honour  
Q10 Finally now that we've asked you several questions, do you want to ....... any to us?  
a) place (b) put (c) offer  
(
(d) consider  
50  
TOEIC tests / Incomplete Sentences / Advanced level # 45  
Answers Index  
Legal Expressions  
Q1 If you drive faster than the stated speed limit, you are simply ....... the law.  
(a) turning  
(b) snapping  
(c) holding  
(d) breaking  
Q2 However angry you may get at what someone has done to you, the police always advise you not to take the  
law into your own ........  
(a) fingers  
(b) hands  
(c) mind  
(d) control  
Q3 In London in any underground station it is ....... the law to smoke.  
a) by (b) for (c) through  
(
(d) against  
Q4 Even if you think you may have got away with a crime, in most cases the long ....... of the law will catch you.  
a) arm (b) feel (c) stretch (d) reach  
(
Q5 In that particular industry everyone has to look after themselves because the law of the ....... rules.  
a) animals (b) zoo (c) jungle (d) forest  
(
Q6 They have no respect for modern conventions and do exactly what they want — they are a law .......  
themselves.  
(a) unto  
(b) into  
(c) outside  
(d) across  
Q7 Her parents are very strict and frequently ....... down the law about the way she behaves.  
a) lie (b) lies (c) lay (d) lays  
(
Q8 Although technically his judgement was not according to the ....... of the law, most people thought the judge  
was right to let the man go free.  
(a) print  
(b) number  
(c) point  
(d) letter  
Q9 I get the impression sometimes that she thinks she can never do anything wrong almost as if she is ....... the  
law.  
(a) above  
(b) over  
(c) superior  
(d) higher  
Q10 All governments want people to live in peace and comfort and so they try to promote a sense of law and  
.......  
a) ease  
.
(
(b) order  
(c) correct  
(d) structure  
51  
TOEIC tests / Incomplete Sentences / Advanced level # 46  
Answers Index  
Letter of Complaint (1)  
Q1 I am writing this letter to you as a sort of last ....... since all my attempts to phone you  
(a) result  
(b) return  
(c) report  
(d) resort  
Q2 and to try and make an ....... to meet you and discuss my problem with you have been unsuccessful.  
(
a) appoint  
(b) appointee  
(c) appointment  
(d) appointing  
(d) very  
Q3 I would like to tell you the story from the ....... beginning.  
a) simple (b) same  
(
(c) extreme  
Q4 In January this year I bought a washing machine from you for which I paid .......  
a) cash (b) money (c) cheque  
(
(d) pounds  
Q5 and made ....... for it to be delivered to my home in Southcote on the following Tuesday.  
a) instigations (b) arrangements (c) alterations (d) confirmations  
(
Q6 I stayed in all day on ....... as you had informed me that you could not be sure at what time of day the washing  
machine would arrive.  
(a) intention  
(b) regard  
(c) purpose  
(d) plan  
Q7 In the end nobody came that day. When I phoned, I was told it ....... come the following Tuesday.  
(
a) will  
(b) shall  
(c) ought  
(d) would  
(d) error  
Q8 Again I stayed in all day in ....... and there was no delivery.  
a) vain (b) fault (c) vanity  
(
Q9 After six more phone calls I ....... succeeded in settling on a date  
a) eventfully (b) event (c) eventually  
(
(d) events  
Q10 and the machine came on Tuesday February 20th — almost 5 weeks after the ....... delivery date.  
a) promising (b) promised (c) promises (d) promise  
(
52  
TOEIC tests / Incomplete Sentences / Advanced level # 47  
Answers Index  
Letter of Complaint (2)  
Q1 I had the washing machine fitted by a ....... plumber but he was unable to make the thing work.  
(a) renowned  
(b) remarkable  
(c) reputable  
(d) respectable  
Q2 ....... one of the components was faulty and he recommended that I got back to you so that a replacement  
could be fitted.  
(
a) Appearing  
(b) Appearance  
(c) Apparition  
(d) Apparently  
(d) happening  
(d) greeted  
Q3 When I telephoned your store and explained the ....... to your receptionist,  
(a) criterion  
(b) situation  
(c) place  
(c) said  
Q4 I was ....... with the comment, 'Oh not you again'  
a) told (b) remarked  
(
Q5 which I found most ....... especially since throughout the protracted period of waiting for the machine  
(
a) offended  
(b) offending  
(c) offensive  
(d) offends  
(d) striking  
(d) across  
(d) off  
Q6 I remained calm although I believe I have every reason for ....... up a fuss.  
(a) hitting  
(b) kicking  
(c) knocking  
(c) in  
Q7 I eventually got put ....... to the technical department  
(a) through  
(b) over  
(b) in  
Q8 who were most ....... hand  
a) to  
(
(c) by  
Q9 and told me there was ....... that could be done immediately  
(a) less  
(b) little  
(c) least  
(d) few  
Q10 since there were a number of people ....... sick.  
a) through (b) for  
(
(c) off  
(d) under  
53  
TOEIC tests / Incomplete Sentences / Advanced level # 48  
Answers Index  
Letter of Complaint (3)  
Q1 We now move on to late March when I imagine that the sick employees were fully .......  
(
a) restored (d) recovered  
(b) returned  
(c) retired  
Q2 and one of your technical staff came out to see me with the intention of replacing the ....... part.  
(
a) defective  
(b) deficient  
(c) defining  
(d) defeating  
(d) picked  
Q3 Unfortunately he had ....... the wrong part with him  
a) delivered (b) fetched  
(
(c) brought  
Q4 and was very ....... as to when he would be able to find the right part and get it back to me.  
a) unable (b) unsure (c) unskilled (d) untrained  
(
Q5 Another visit took ....... in late April but the engineer, although he had got the right part with him, was unable to  
make the washing machine work.  
(
a) position  
(b) spot  
(c) time  
(d) place  
(d) loose  
(d) return  
(d) raised  
(d) hand  
(d) coming  
Q6 It was at this stage that I was seriously considering getting ....... of the machine  
(a) rid  
(b) riddance  
(b) refund  
(c) hold  
Q7 and asking for a .......  
a) repeat  
(
(c) replace  
(c) arose  
(c) question  
(c) soon  
Q8 When I ....... this matter with one of your staff  
a) rose (b) risen  
(
Q9 I was informed that this was out of the .......  
a) problem (b) concern  
(
Q10 and they would send someone in the '....... future'.  
a) near (b) next  
(
54  
TOEIC tests / Incomplete Sentences / Advanced level # 49  
Answers Index  
Letter of Complaint (4)  
Q1 At the beginning of May I decided that the only course of action was to ....... a visit to your store  
(a) charge  
(b) settle  
(c) pay  
(d) owe  
Q2 and meet you face to face so that the matter could be settled once and for ........  
a) everything (b) now (c) then  
(
(d) all  
Q3 ....... I should have checked first since when I reached the shop I was led to believe that you were out for the  
day.  
(
a) Admittedly  
(b) Admitting  
(c) Confessing  
(d) Allowing  
(d) control  
Q4 Throughout this time of course I have been without the ....... of a washing machine  
(a) faculty  
(b) facility  
(c) ability  
Q5 and have had to use the local ........  
a) launder (b) laundering  
(
(c) launderette  
(d) launderer  
Q6 From the end of May until August I have been away on business and was surprised that ....... that period  
(a) while  
(b) attending  
(c) from  
(d) during  
Q7 no effort has been made to write to me and keep me ....... to date.  
a) on (b) up (c) in  
(
(d) over  
Q8 Since returning in September I have made at least a dozen phone calls and quite frankly I have reached the  
end of my ........  
(a) tether  
(b) line  
(c) rope  
(d) cord  
Q9 and must ....... that you do something immediately to put the matter right.  
a) persist (b) resist (c) insist  
(
(d) desist  
Q10 If I do not hear from you by the end of this week I shall be forced to ....... legal advice.  
a) search (b) find (c) look (d) seek  
(
55  
TOEIC tests / Incomplete Sentences / Advanced level # 50  
Answers Index  
Money  
Q1 It's useful when you go to an auction if you're ready with cash in ........  
(a) pocket  
(b) purse  
(c) case  
(d) hand  
Q2 I prefer to deal in ....... cash rather than cheques.  
a) solid (b) hard  
(
(c) real  
(d) actual  
Q3 Every office has a certain amount of ....... cash to pay for things like tea, coffee or stamps.  
a) small (b) little (c) tiny (d) petty  
(
Q4 At the moment we are experiencing some cash ....... problems because little money is coming in.  
(a) fly  
(b) stream  
(c) flow  
(d) run  
Q5 At the casino you can cash ....... your chips at the desk.  
a) off (b) out  
(
(c) up  
(d) in  
Q6 Whatever she does, she just can't help ....... money.  
a) doing (b) making  
(
(c) massing  
(d) creating  
Q7 There doesn't seem to be anyone working really hard for the business and yet they all seem to earn .......  
money.  
(a) facile  
(b) simple  
(c) easy  
(d) quick  
Q8 If you don't want to use a cheque or postal order, you can always use a money ........  
a) order (b) command (c) instruction  
(
(d) directive  
Q9 That new invention has been very successful and has proved to be a money ....... for its creator.  
(a) driver  
(b) worker  
(c) spinner  
(d) turner  
Q10 This machine is obviously useless and if I were you I'd get your money ........  
a) back (b) again (c) return  
(
(d) up  
56  
TOEIC tests / Incomplete Sentences / Advanced level # 51  
Answers Index  
Money Matters (1)  
Q1 Even after their recent heavy expenses, they still found there was a healthy ....... in their bank account.  
a) rest (b) remainder (c) balance (d) basis  
(
Q2 As the builder wanted cash for the work he had done, she had to go to the bank personally to ....... the money  
herself.  
(a) take off  
(b) take out  
(c) take over  
(d) take in  
Q3 It was considered a very good time to apply for a ....... to buy the house because interest rates were very low.  
a) pledge (b) promise (c) mortgage (d) borrowing  
(
Q4 Before they could borrow a large sum of money to buy the house, they had to make sure they had enough  
money to be able to make a ....... payment.  
(a) down  
(b) through  
(c) low  
(d) base  
Q5 All the ....... you make on your internet account are recorded so that you can check the details at any time.  
(a) movements  
(b) deals  
(c) activities  
(d) transactions  
Q6 I'm afraid this cheque will be of no value until you have put your ....... on it.  
a) signature (b) signs (c) signing  
(
(d) signed  
Q7 The bank refused to ....... the money order because the customer had no proof of identity.  
a) receive (b) take (c) accept (d) enter  
(
Q8 Under the rules laid down by the bank there is a ....... on the amount of money you can get out from a cash  
machine in any one day.  
(a) limiting  
(b) restriction  
(c) restricting  
(d) limitation  
Q9 The bank clerk at the counter did not know the customer and in view of the large amount of money involved  
was naturally ....... about paying out the sum on the cheque.  
(a) concerned  
(b) careful  
(c) conscious  
(d) cautious  
Q10 The bank will simply not let you ....... any money unless you can prove that you have been in regular  
employment for at least three years.  
(a) lend  
(b) loan  
(c) borrow  
(d) remove  
57  
TOEIC tests / Incomplete Sentences / Advanced level # 52  
Answers Index  
Money Matters (2)  
Q1 Good ....... procedures are very important if you want to run a business profitably and successfully.  
(a) accounted  
(b) accounting  
(c) accounts  
(d) accountants  
Q2 The company fell heavily into ....... when it took on too many customers and offered them all cheap warranties.  
a) debt (b) debts (c) owing (d) owes  
(
Q3 Once you have built up your company, you must remember to keep in touch with your original ........  
a) people (b) contributors (c) clients (d) members  
(
Q4 Each department within the organisation is given a ....... within which it has to remain for the whole year.  
a) sum (b) money (c) dividend (d) budget  
(
Q5 When the time came to close the business down, its entire ....... had to be calculated so that the creditors  
could be paid off.  
(a) earnings  
(b) assets  
(c) accumulation  
(d) asset  
Q6 The manager called in her chief clerk because she could not ....... the figures on the monthly spreadsheet.  
a) acquaint (b) resolve (c) reconcile (d) recognize  
(
Q7 Every year the college finance officer did not look forward to the visit from the government official who came to  
...... the accounts.  
a) order  
.
(
(b) regulate  
(c) control  
(d) audit  
Q8 It was a great relief to Charlie when he realized that he had come to the end of his agreement with the bank  
and there was only one ....... payment left.  
(a) extraordinary  
(b) upstanding  
(c) outstanding  
(d) standing  
Q9 The building society sent a letter to all its savers and ....... that there would be a reduction in the interest rate.  
a) lenders (b) borrowers (c) loans (d) takers  
(
Q10 Shortly after the couple had bought their first house, they saw the number of bills ....... rapidly.  
a) accentuate (b) aggravate (c) accumulate (d) access  
(
58  
TOEIC tests / Incomplete Sentences / Advanced level # 53  
Answers Index  
Money Matters (3)  
Q1 The representative of the financial consultants assured her that the policy of the firm was that of complete  
.......  
a) destiny  
.
(
(b) devotion  
(c) commitment  
(d) attention  
Q2 There is no need to worry about the money side of the project because ....... are available from the charity  
sponsoring us.  
(a) foundations  
(b) funds  
(c) findings  
(d) finds  
Q3 The present finance minister has adopted a very ....... approach towards change and always follows a very  
cautious policy.  
(a) concerned  
(b) considering  
(c) concerning  
(d) conservative  
Q4 As all advisers always do, she stressed that investing in this particular market had to be considered as a .......  
commitment over at least 10 years.  
(a) elongated  
(b) lengthy  
(c) long-term  
(d) longing  
Q5 The best way to develop an income for the future is to invest in a series of companies and in that way to build  
up a ........  
(a) suitcase  
(b) portfolio  
(c) folder  
(d) briefcase  
Q6 I strongly recommend investing in these shares because you will get a very good ....... after only a few years.  
a) reward (b) reprise (c) return (d) response  
(
Q7 The question is whether it is ....... to sell up all your shares at this stage rather than wait to see how the market  
is next year.  
(a) wisdom  
(b) wise  
(c) wisely  
(d) wisest  
Q8 There is no question that the most important ....... in that company is its youthful enthusiasm.  
a) resort (b) resorted (c) resource (d) resorting  
(
Q9 If you want to make a good job of selling shares to the public, you must have an element of ....... in your  
approach.  
(a) attacking  
(b) aggression  
(c) fighting  
(d) invasion  
Q10 It's a personal matter whether you choose stock from this company or from that because in the end it's an .......  
of mind.  
(a) advance  
(b) approach  
(c) attitude  
(d) angle  
59  
TOEIC tests / Incomplete Sentences / Advanced level # 54  
Answers Index  
Money Matters (4)  
Q1 There is one date you mustn't forget and that's the ....... for sending in details of your earnings to the tax office.  
a) headline (b) deadline (c) mainline (d) offline  
(
Q2 If you are self-employed, you must make sure that you ....... the form indicating how much you have earned.  
a) fill up (b) fill through (c) fill out (d) fill on  
(
Q3 If the department agrees that you have paid too much tax in the year, you will receive a ....... in due course.  
a) return (b) reply (c) response (d) refund  
(
Q4 Each month when you receive your pay, the employer ....... a certain amount to pay towards your pension.  
(a) withholds  
(b) withstands  
(c) withdraws  
(d) without  
Q5 When you take out a loan, you have to pay interest on the amount you ........  
a) own (b) lend (c) owe  
(
(d) take  
Q6 In the tax office there will be a ....... that holds all the documents and papers connected with you.  
a) file (b) box (c) book (d) container  
(
Q7 There is quite a heavy financial ....... attached to any action that involves late payment of taxes.  
a) punishment (b) pain (c) restriction (d) penalty  
(
Q8 Under the new regulations you can agree yourself to ....... the tax you have to pay on the income over the  
previous year.  
(a) figure  
(b) calculate  
(c) add  
(d) amount  
Q9 As the couple had a ....... account, the money to pay the mortage was taken from there.  
a) joint (b) united (c) unified (d) joined  
(
Q10 You can decide, if you so wish, to ....... your right to take your pension at an earlier date.  
a) give in (b) give up (c) give out (d) give off  
(
60  
TOEIC tests / Incomplete Sentences / Advanced level # 55  
Answers Index  
Money Slang Expressions  
Q1 Mary: Did you know there are ....... of slang words for money, like bread for example?  
(a) many  
(b) piles  
(c) loads  
(d) buckets  
Q2 John: I suppose there are when you ....... to think about it — like dough, which is similar to your word bread.  
(a) go  
(b) follow  
(c) take  
(d) come  
Q3 Mary: One of my ....... is dosh. I like the sound of it.  
a) favourites (b) collections  
(
(c) favourable  
(d) specials  
(d) trying  
Q4 John: Well if you're ....... to sound. What about spondulicks?  
a) attending (b) referring (c) resorting  
(
Q5 Mary: Yes, that's excellent. Another short sound that ....... to me is brass.  
(
a) attracts  
(b) adheres  
(c) appeals  
(d) attains  
(d) rhymes  
(d) divisive  
Q6 John: Another one that ....... with jolly is the word lolly.  
a) sounds (b) strikes  
(
(c) hits  
Q7 Mary: An expression which sounds very ....... of course is filthy lucre.  
a) decadent (b) down (c) deep  
(
Q8 John: That's true and then there's that word that also has the same ....... as something that's been stolen —  
loot.  
(a) intention  
(b) signification  
(c) meaning  
(d) sense  
Q9 Mary: The one that sounds very grand because it in a way ....... the fact that it means money and that's the  
wherewithal.  
(a) protects  
(b) hides  
(c) places  
(d) holds  
Q10 John: Actually, I'm a little ....... about this but I haven't any money to pay for the bus home. Do you think you  
could lend me some readies?  
(a) awkward  
(b) backward  
(c) unused  
(d) embarrassed  
61  
TOEIC tests / Incomplete Sentences / Advanced level # 56  
Answers Index  
Online Marketing Campaign  
Q1 She was going to discuss the matter ....... with her colleagues or her family.  
(a) but  
(b) yet  
(c) neither  
(d) either  
Q2 Our project team tried hard to think ....... all the possible alternatives before making a decision.  
a) of (b) at (c) by (d) as  
(
Q3 Timing can be ....... crucial when you're considering launching a new online marketing campaign.  
(a) strongly  
(b) greatly  
(c) extremely  
(d) already  
Q4 Are you able to ....... our conditions of delivery in line with our recent invoice?  
a) except (b) expect (c) accept  
(
(d) access  
Q5 Fortunately for us we're finding our new internet division is showing an increased ........  
a) prophet (b) profit (c) profitably (d) profits  
(
Q6 Following some recent research our engineers ....... that our index system has scope for fast improvement.  
a) fined (b) finding (c) found (d) finds  
(
Q7 In our line of business it is vital to host our website on our own server ....... of getting someone else to do it.  
a) except (b) but (c) besides (d) instead  
(
Q8 Before you employ new staff you should carry out a ....... examination of their personal qualities and  
professional experience.  
(a) careful  
(b) caring  
(c) carefulness  
(d) carefully  
Q9 Thanks to the high standards of service we offer our customers, we have been able to establish an excellent  
.......  
a) repute  
.
(
(b) reputable  
(c) reputation  
(d) reputedly  
Q10 An interactive website can save your organisation ....... amounts of time and money that would otherwise be  
spent on correspondence.  
(a) signify  
(b) significant  
(c) significance  
(d) signification  
62  
TOEIC tests / Incomplete Sentences / Advanced level # 57  
Answers Index  
Pay and Allowances  
Q1 On the ....... of her ten years' service she immediately qualified for the extended annual leave of six weeks.  
a) base (b) basis (c) ground (d) foundation  
(
Q2 Although he knew it was a sensitive subject, his boss had to ask him the ....... question about his drink  
problem.  
(a) sincere  
(b) fragile  
(c) breakable  
(d) delicate  
Q3 At the interview each applicant was able to ....... the level of remuneration they would be expecting to receive.  
a) negotiate (b) demonstrate (c) apply (d) dispute  
(
Q4 Under the new ....... arrangements coming into force soon all employees can decide what time to start and  
when to finish.  
(a) malleable  
(b) shaped  
(c) flexible  
(d) bending  
Q5 According to the contract you are not ....... for the new allowance until you have been with the company one  
year.  
(a) allowed  
(b) illegible  
(c) selectable  
(d) eligible  
Q6 The only way you can hope to ....... the level of your pay is to take on greater responsibility.  
a) rise (b) raise (c) arise (d) raze  
(
Q7 She is trying to get some form of ....... to make up for the poor working conditions she had to put up with for all  
those years.  
(a) cooperation  
(b) confirmation  
(c) compensation  
(d) consideration  
Q8 Of course there is a little extra added to your salary because you will ....... from the inner city allowance.  
(a) increase  
(b) benefit  
(c) grow  
(d) develop  
Q9 The hourly ....... for all part time clerical assistants has gone up by 40% since 2000.  
a) wage (b) validity (c) recompense  
(
(d) value  
Q10 Remember when you stop work and ......., you will be able to receive the company pension.  
a) return (b) retreat (c) respite (d) retire  
(
63  
TOEIC tests / Incomplete Sentences / Advanced level # 58  
Answers Index  
Planning a Business  
Q1 It is essential before starting a business to work on a plan to ....... problems later on.  
(a) escape  
(b) endure  
(c) avoid  
(d) enter  
Q2 The biggest ....... in business can be eliminated if you have sufficient capital to start with.  
a) scene (b) risk (c) encounter (d) harm  
(
Q3 Even when the economic situation is ......., there is always present the need for planning in a new business.  
a) mighty (b) huge (c) hefty (d) strong  
(
Q4 Whatever happens in the future there is absolutely no ....... for good market research before you launch a new  
product.  
(
a) consideration  
(b) criterion  
(c) substitute  
(d) contemplation  
(d) initially  
Q5 Your ....... concern is naturally the plan but don't forget your capital or your premises.  
a) firstly (b) primary (c) primarily  
(
Q6 When people are considering whether to loan your new business a substantial sum, they are going to .......  
your potential.  
(a) encompass  
(b) evolve  
(c) evaluate  
(d) enquire  
Q7 It is worthwhile ....... as much market research information as possible before you work out your plan.  
a) including (b) snatching (c) grabbing (d) gathering  
(
Q8 Her next task was to have a meeting with the bank manager to ....... that she had a secure enough plan to  
warrant a loan.  
(
a) declare (d) announce  
(b) demonstrate  
(c) state  
Q9 There are certain weaknesses in your plan that need to be ....... urgently if you are to succeed.  
(
a) affixed  
(b) acquired  
(c) addressed  
(d) attended  
(d) built  
Q10 Since the start of the business many new ideas have ....... out of the original plan.  
a) developed (b) shown (c) gained  
(
64  
TOEIC tests / Incomplete Sentences / Advanced level # 59  
Answers Index  
Product Improvement  
Q1 Before the product is put on the market, the company must ....... whether it complies with safety standards.  
a) ask (b) calculate (c) ascertain (d) argue  
(
Q2 It is absolutely essential to do some thorough ....... before you even think of putting a new product on the  
market.  
(a) revision  
(b) research  
(c) repeat  
(d) return  
Q3 You have a ....... to the public to ensure your toy products are suitable for children to play with.  
a) responsibility (b) concern (c) attitude (d) behaviour  
(
Q4 The company is busy trying to ....... the problems arising from the sudden drop in sales of their cosmetic  
products.  
(a) answer  
(b) solve  
(c) discover  
(d) dissolve  
Q5 The job of the ....... of this particular section is to train the members to deal politely with any complaints from  
the public.  
(a) controller  
(b) organizer  
(c) supervisor  
(d) governor  
Q6 Inspiration has its place in any form of product development but at the same time you also need to adopt  
some kind of ....... approach.  
(a) systematic  
(b) thematic  
(c) automatic  
(d) emblematic  
Q7 A ....... approach to new ideas is to be welcomed but you do need a strong element of imagination as well.  
a) physical (b) fundamental (c) judgmental (d) logical  
(
Q8 Since 1993 or if you like within the last ......., there have been many products that have failed because of poor  
marketing.  
(a) period  
(b) decade  
(c) scale  
(d) time  
Q9 We would definitely like to ....... the proposal you have presented to us with a view to including it in our current  
range of products.  
(a) discover  
(b) uncover  
(c) examine  
(d) reflect  
Q10 As we have enough money in our present budget, we are happy to launch this new product in the nature of an  
.......  
a) enterprise  
.
(
(b) experiment  
(c) undertaking  
(d) exception  
65  
TOEIC tests / Incomplete Sentences / Advanced level # 60  
Answers Index  
Quality Control  
Q1 The reason why I always buy my clothes at this store is because all the ....... they sell are of very high quality.  
a) types (b) species (c) brands (d) standards  
(
Q2 Before these articles leave the factory to be forwarded to the retailer, each one is thoroughly ........  
a) seen (b) looked at (c) appraised (d) inspected  
(
Q3 The advantages of working for this company is that all employees ....... themselves as a member of the team.  
a) believe (b) think (c) perceive (d) hold  
(
Q4 If for any reason customers do not like the item they have bought, they always ....... and get a refund.  
a) hold it back (b) take it back (c) keep it back (d) give it back  
(
Q5 The great thing about this particular material is that however much you screw it up, it never ........  
a) wrinkles (b) twists (c) turns (d) folds  
(
Q6 The company insists that all their products are ....... in respect of their quality, specification and look.  
a) actual (b) identity (c) typical (d) uniform  
(
Q7 This is the department for children's clothes and each ....... is marked with the recommended age range.  
a) cloth (b) garment (c) clothing (d) clothe  
(
Q8 The sole purpose of this jacket is to ....... water and if you wear it in the rain and still get wet, it's useless.  
(a) reject  
(b) repulse  
(c) repel  
(d) return  
Q9 The whole look of the shop front is ....... by the introduction of bright colours.  
a) engrossed (b) enlarged (c) enveloped  
(
(d) enhanced  
Q10 These pots are being sold as seconds because each one has a slight ....... in the glaze.  
a) defect (b) mistake (c) error (d) faulting  
(
66  
TOEIC tests / Incomplete Sentences / Advanced level # 61  
Answers Index  
Super Supermarkets  
Q1 If you ask someone for their ....... on supermarkets as opposed to the small corner shop, you will get varying  
replies.  
(a) standing  
(b) stand  
(c) stance  
(d) status  
Q2 The first question you have to ask is who are the customers that they are each trying to ........  
a) target (b) hit (c) aim (d) deliver  
(
Q3 When you tell the inhabitants of a small village that the little local store is going to close, many will express  
.......  
a) dispute  
.
(
(b) disdain  
(c) dislike  
(d) dismay  
Q4 There will naturally be ....... in the various sections of the community as to the benefits or disadvantages of  
losing the little store.  
(a) cuts  
(b) splits  
(c) slices  
(d) pieces  
Q5 Of course we all get ....... with endless leaflets through the door telling us of bargains at the local supermarket.  
a) plagued (b) attacked (c) stormed (d) bothered  
(
Q6 Big discussions take place in the area as to whether a supermarket will come to the area and waiting for the  
outcome can be quite ....... for the small shop owner.  
(a) nerve killing  
(b) nerve hurting  
(c) nerve racking  
(d) nerve splitting  
Q7 Inquiries are held which seem to go on forever and you only wish that the procedure could be ........  
a) speeded through (b) speeded along (c) speeded up (d) speeded in  
(
Q8 Protest meetings are held but invariably they end in a ....... because they are not organized properly.  
a) disgrace (b) shambles (c) chaos (d) fall  
(
Q9 Then the final result is announced that there is to be a ....... between EASISHOP and GOSHOP, which will  
then become a super supermarket.  
(a) joiner  
(b) combine  
(c) link  
(d) merger  
Q10 The confused customer is now in a terrible ....... because in the old days there was just one brand of butter to  
buy and now there is a choice of 24.  
(a) distress  
(b) disturb  
(c) dilemma  
(d) disturbance  
67  
TOEIC tests / Incomplete Sentences / Advanced level # 62  
Answers Index  
Taxes  
Q1 If you are self-employed, it is your responsibility to ....... how much tax you should legally pay.  
(a) consider  
(b) complete  
(c) correct  
(d) calculate  
Q2 I had a letter from the office of the Collector of Taxes telling me that I had to pay back all the money I .......  
over the last 3 years.  
(a) due  
(b) indebted  
(c) owed  
(d) owned  
Q3 The arrangement they have is that all the money that has to be paid in tax out of their earnings comes from  
their ....... account.  
(a) joined  
(b) conjoined  
(c) joined up  
(d) joint  
Q4 Under the current legislation if you are late in paying your taxes, then you have to face a financial ........  
a) penalty (b) punishment (c) pain (d) penalize  
(
Q5 He is in a terrible rush to complete his tax returns by Tuesday otherwise he won't be able to reach the ........  
a) dead end (b) deadline (c) dead date (d) dead stop  
(
Q6 It doesn't happen very often but I actually got some money from the tax office and with the ....... I'm going to  
treat myself.  
(a) remake  
(b) repeat  
(c) refund  
(d) respite  
Q7 Before you can claim any money back on overpayment of tax, you have to ....... an application form.  
(a) fill for  
(b) fill out  
(c) fill through  
(d) fill with  
Q8 You can elect, if you want, to transfer your tax free allowance to your ........  
a) spouse (b) sponsor (c) spook  
(
(d) spokesperson  
Q9 Until it's clearly established which tax group you are in, your employer will be asked to ....... a certain amount  
of your pay.  
(a) withstand  
(b) without  
(c) withhold  
(d) withal  
Q10 There have been so many queries about his tax situation that there is now a huge ....... containing the details  
in the office.  
(a) full  
(b) filled  
(c) filling  
(d) file  
68  
TOEIC tests / Incomplete Sentences / Advanced level # 63  
Answers Index  
Verbal Communication Skills  
Q1 Remember that this happened first and was ....... to the episode that happened afterwards.  
(a) before  
(b) since  
(c) prior  
(d) previous  
Q2 As the police saw the accident themselves, the driver avoided the ....... of having to give a detailed report.  
a) need (b) requirement (c) indictment (d) necessity  
(
Q3 It's a complete waste of time ....... over who was to blame, the main thing we have to do is decide what to do  
next.  
(a) arguing  
(b) discussing  
(c) repeating  
(d) considering  
Q4 It was easy to realise why the machine had stopped working since it was a direct ....... of his failure to maintain  
it.  
(a) complement  
(b) concern  
(c) consequence  
(d) conviction  
Q5 I am completely confused as to why she did it and so it's not ....... to imagine why other people are mystified,  
too.  
(a) definite  
(b) difficult  
(c) debatable  
(d) decided  
Q6 If you want to try and influence that political party it's best to become a member yourself and then you can  
argue from the ........  
(a) entrance  
(b) beginning  
(c) side  
(d) inside  
Q7 I have great ....... for them at this time because I have had a similar experience.  
a) sincerity (b) sympathy (c) sorrow  
(
(d) sadness  
Q8 Feel free to visit anything of interest to you in the exhibition and also you can ....... of any of the refreshments  
available.  
(a) retake  
(b) undertake  
(c) partake  
(d) intake  
Q9 Many of the people in the crowd were visibly crying because they all ....... with those who had lost relatives in  
the disaster.  
(a) resented  
(b) regretted  
(c) rejoined  
(d) sympathized  
Q10 I assure you that you will have no problem with the task because it's as easy ....... can be.  
a) as (b) than (c) and (d) it  
(
69  
TOEIC tests / Incomplete Sentences / Advanced level # 64  
Answers Index  
Ways of commenting  
Q1 If you want my honest opinion, I thought the play was ........  
(
a) litter  
(b) dust  
(c) waste  
(d) rubbish  
(d) material  
(d) fullness  
(d) casual  
(d) away  
Q2 It was quite a good film but I thought the characters were a bit like ........  
a) paper (b) cardboard (c) plastic  
(
Q3 It's quite a nice car but there was not very much ....... in the back.  
a) area (b) limit (c) room  
(
Q4 She's pleasant enough but not very pretty. In fact I'd say she was rather ........  
a) plain (b) straight (c) simple  
(
Q5 The first time you see the view you can't believe it. It almost takes your breath ........  
a) out (b) over (c) under  
(
Q6 I sat through the concert feeling really bored and sleepy and had to stop myself from ....... several times.  
a) gaping (b) yawning (c) stretching (d) crying  
(
Q7 It was one of the most embarrassing moments of my life and I just wanted the ground to ....... up and swallow  
me.  
(a) ease  
(b) throe  
(c) open  
(d) crack  
Q8 In my opinion no one in their right mind would ever go and pay to see a play ....... that.  
a) as (b) same (c) more (d) like  
(
Q9 The room was good, the bed was comfortable and the service was excellent but the hotel food left a lot to be  
.......  
a) required  
.
(
(b) desired  
(c) demanded  
(d) included  
Q10 To be perfectly honest with you I think that this is the best test I've ever taken in my entire ........  
a) life (b) days (c) duration (d) stay  
(
70  
TOEIC tests / Incomplete Sentences / Advanced level # 65  
Answers Index  
Ways of disagreeing  
Q1 I'll have to ....... company with you there, I'm afraid.  
(a) separate  
(b) divide  
(c) part  
(d) leave  
Q2 There's no way I can ....... that.  
a) incline (b) consume  
(
(c) indicate  
(c) deny  
(d) accept  
(d) decide  
(d) position  
(d) persuasive  
(d) hens  
Q3 We'll have to agree to ....... over that.  
a) differ (b) differentiate  
(
Q4 Don't even think about it! I can't possibly take that on ........  
(a) deck  
(b) place  
(c) board  
Q5 No matter how ....... you are, I won't change my mind.  
a) perceptive (b) perverse  
(
(c) pernicious  
Q6 You can't talk until the ....... come home. I won't accept that scheme.  
(a) dogs  
(b) cows  
(c) cats  
Q7 Sorry the subject is now ........  
a) closed (b) locked  
(
(c) done  
(d) completed  
(d) grip  
Q8 I regret I have no choice but to reject the plan out of ........  
a) power (b) court (c) hand  
(
Q9 No matter how much you object, I am ....... I am right and you're wrong.  
a) convicted (b) convinced (c) conduced  
(
(d) concerned  
(d) leg  
Q10 You might as well admit it! You haven't a ....... to stand on.  
a) foot (b) arm (c) hand  
(
71  
TOEIC tests / Incomplete Sentences / Advanced level # 66  
Answers Index  
Ways of disapproving  
Q1 There is no way that I can agree to you ....... early today.  
(a) submitting  
(b) renouncing  
(c) leaving  
(d) departing  
Q2 I must object and make it clear that I am totally ....... any measures that suggest changes to the original  
scheme.  
(a) up  
(b) without  
(c) against  
(d) off  
Q3 He has the ....... of always rejecting any idea that will change the current arrangements.  
a) habit (b) custom (c) task (d) job  
(
Q4 I cannot condone that sort of ....... in my establishment and would ask you to remember that in future.  
a) routine (b) manners (c) going (d) behaviour  
(
Q5 I have no choice really but to turn ....... your recent proposal because it is completely unworkable.  
a) off (b) over (c) down (d) across  
(
Q6 They can't possibly go ....... with your suggestions because it will involve too much expenditure.  
(a) over  
(b) along  
(c) in  
(d) above  
Q7 Quite honestly I'd have to be out of my ....... to sanction what is a crazy proposition.  
a) sense (b) balance (c) thought  
(
(d) mind  
Q8 When her father discovered that his daughter wanted to marry a pop singer, he decided to put every ....... in  
their way to prevent the marriage.  
(
a) obstacle (d) problem  
(b) burden  
(c) impediment  
Q9 He told me there was definitely no ....... that I would pass my examination until I did some work.  
(
a) occasion  
(b) chance  
(c) opportunity  
(d) time  
(d) path  
Q10 You could tell by the ....... he refused to smile that he didn't like the story.  
a) method (b) plan (c) way  
(
72  
TOEIC tests / Incomplete Sentences / Advanced level # 67  
Answers Index  
Ways of greeting  
Q1 Great to see you again. I haven't seen you ....... ages.  
(a) by  
(b) from  
(c) of  
(d) for  
Q2 Welcome to our house. Come in and make yourself ........  
a) comfortable (b) easy  
(
(c) relaxing  
(d) comforting  
(d) before  
(d) looking  
(d) sojourn  
(d) part  
Q3 How do you do? I don't think we've met ........  
a) after (b) since  
(
(c) then  
Q4 Hi Mary. Where have you been ....... yourself all this time?  
a) discovering (b) hiding (c) finding  
(
Q5 Good morning, sir. I hope you will have an enjoyable ....... in our hotel.  
a) stay (b) halt (c) stop  
(
Q6 Good evening to you all. Let me find you a ....... near the window.  
a) corner (b) angle (c) table  
(
Q7 How are you, David.? I must ....... you're looking very well.  
a) declare (b) recite (c) state  
(
(d) admit  
(d) section  
(d) meet  
Q8 Hello there. I just don't believe it. You haven't changed a ....... since we last met.  
a) bit (b) piece (c) little  
(
Q9 Ah, you must be Mary's husband. Do come in and ....... everyone.  
a) see (b) look (c) find  
(
Q10 Here you are at last! I hope your ....... here wasn't too horrible.  
a) travel (b) journey (c) trip  
(
(d) voyage  
73  
TOEIC tests / Incomplete Sentences / Advanced level # 68  
Answers Index  
Ways of showing anger  
Q1 I've had just as much as I can ....... from you.  
(
a) find  
(b) lean  
(c) stomach  
(c) munch  
(d) point  
Q2 You do that again and I'll ....... your head off.  
a) consume (b) devour  
(
(d) bite  
Q3 I'm sorry but I can't take any more. I'm afraid I've reached ....... point.  
(
a) screaming  
(b) crying  
(c) howling  
(d) shouting  
(d) endeavour  
(d) resign  
(d) laughing  
(d) enough  
(d) over  
Q4 You just ....... touch that piece of paper and I'll kill you.  
a) attempt (b) dare  
(
(c) try  
Q5 How many more times do I have to ....... it to you, stupid?  
a) restrain (b) render (c) repeat  
(
Q6 I know you find this highly amusing but to me it's no ....... matter.  
a) chortling (b) chuckling (c) grinning  
(
Q7 I'm warning you. I can take just that much and ....... more.  
a) any (b) no  
(
(c) some  
(c) with  
Q8 Everybody just get ....... of my way and leave me alone.  
a) out (b) off  
(
Q9 Not another word from either of you. That's ........  
a) conclusive (b) final  
(
(c) ending  
(d) concluded  
(d) less  
Q10 Right. I'm leaving. You can do whatever you like. I couldn't care ........  
a) more (b) lesser (c) least  
(
74  
TOEIC tests / Incomplete Sentences / Advanced level # 69  
Answers Index  
Ways of showing pleasure  
Q1 Now that's what I call absolutely ........  
(
a) perfect  
(b) finished  
(c) completed  
(c) required  
(d) ended  
(d) tried  
Q2 You couldn't have made that drink better if you'd ........  
a) tested (b) trailed  
(
Q3 What a delightful ....... those flowers give off when you touch them.  
(
a) bloom  
(b) colour  
(c) scent  
(d) smell  
(d) fool  
Q4 Words just ....... me when I try to say how happy I am.  
a) fail (b) miss  
(
(c) pass  
Q5 I can ....... say that I don't think I've ever enjoyed myself so much before.  
a) surely (b) safely (c) clearly  
(
(d) notably  
Q6 There's really nothing like it, is there when you find you've ....... all the answers to the test right?  
a) found (b) seen (c) acquired (d) got  
(
Q7 The only problem with your cooking is that the more I eat, the more I want ....... more.  
(a) any  
(b) all  
(c) some  
(d) no  
Q8 I must be ....... because it's all too good to be true.  
a) thinking (b) dreaming  
(
(c) sleeping  
(d) dozing  
Q9 Just let me try one more of your delicious chocolates and then I'll ....... not to take any more.  
(a) promise  
(b) assure  
(c) confirm  
(d) affirm  
Q10 It's absolute ....... here. I think I'll stay at this hotel one more week.  
a) clarity (b) certainty (c) bliss  
(
(d) fortune  
75  
TOEIC tests / Incomplete Sentences / Advanced level # 70  
Answers Index  
Ways of thanking  
Q1 Words can't possibly ....... how grateful I am for what you have done.  
(
a) detail  
(b) delineate  
(c) underline  
(d) express  
(d) deserve  
(d) forbid  
Q2 Thank you so much for helping me. I really ....... it.  
a) accept (b) agree  
(
(c) appreciate  
Q3 A thousand thanks for all your hard work. I shall never ....... it.  
a) forego (b) forget (c) foretell  
(
Q4 They showed their great gratitude by sending us a large ....... of money.  
(
a) sum  
(b) packet  
(c) box  
(d) bundle  
(d) bottom  
(d) emblem  
(d) exactly  
Q5 Thank you for all you've done from the ....... of my heart.  
a) base (b) foundation  
(
(c) end  
Q6 I'm sending this bunch of flowers as a small ....... of my thanks and appreciation.  
(a) piece  
(b) token  
(c) counter  
Q7 How can I ....... thank you enough for all you've done?  
a) entirely (b) probably  
(
(c) possibly  
Q8 On the watch they gave him were the words: ....... gratitude for 40 years loyal service.  
a) at (b) of (c) by (d) in  
(
Q9 It's very difficult for children to ....... their gratitude for what their parents have done for them.  
(a) show  
(b) initiate  
(c) enclose  
(d) refer  
Q10 Look upon this as a ....... of thank you present for all your endeavours on our behalf.  
a) type (b) sort (c) sign  
(
(d) species  
76  
TOEIC tests / Incomplete Sentences / Advanced level # 71  
Answers Index  
Ways of threatening  
Q1 If I've ....... you once, I've done it a hundred times. Don't do it!  
(
a) spoken  
(b) said  
(c) told  
(d) mentioned  
(d) chance  
(d) obvious  
(d) improve  
(d) foot  
Q2 I'll give you just one more ....... and after that, you'll be in real trouble.  
a) go (b) occasion (c) time  
(
Q3 I'm telling you loud and ....... that you really must get it right this time.  
a) bright (b) clear (c) simple  
(
Q4 She told him that if his manners didn't ......., he would be sent home.  
a) approve (b) disprove (c) disapprove  
(
Q5 He agreed because he said it was like having a gun held to his ........  
a) nose (b) eye (c) head  
(
Q6 I'll lend you money for the very last time because after that you're on your ........  
a) own (b) self (c) side  
(
(d) back  
Q7 I can't tell you how lucky you've been this time but just ....... till next time.  
a) attend (b) wait (c) expect  
(
(d) delay  
Q8 I'm prepared to ....... your mistake on this occasion but I can't ever do it again.  
(
a) oversee  
(b) overtake  
(c) overhear  
(d) overlook  
(d) order  
Q9 If you leave me now, you don't ....... to come back.  
a) need (b) require  
(
(c) demand  
Q10 Let me put it simply one more incident like that and you're out on your .......!  
a) eye (b) nose (c) ear  
(
(d) head  
77  
TOEIC tests / Incomplete Sentences / Advanced level # 72  
Answers Index  
Working Well  
Q1 The boss was appointed in the hope that she would be able to ....... results.  
(a) find  
(b) seek  
(c) achieve  
(d) manage  
Q2 In the very beginning she had a meeting with all the staff, which turned out to be extremely ........  
a) productive (b) producing (c) produced (d) production  
(
Q3 Although many people wanted to remain ....... to her predecessor, they soon started to respect her style of  
managment.  
(a) trusting  
(b) believing  
(c) attached  
(d) loyal  
Q4 At the first series of interviews the question was whether to appoint a newcomer or ....... a current employee.  
a) project (b) promote (c) proffer (d) protect  
(
Q5 The decision was finally taken that appointments should be based purely and simply on ........  
a) marvel (b) mandate (c) merit (d) mastery  
(
Q6 There was a new spirit in the company and for the first time in ages staff at last felt they were being ........  
a) valued (b) valuable (c) valuing (d) valid  
(
Q7 Employees were beginning to receive ....... for the hard work that they had been doing.  
a) respect (b) referral (c) recognized (d) recognition  
(
Q8 It soon became apparent that under the new management people were also starting to ....... some of their free  
time to the company.  
(a) donate  
(b) deliver  
(c) contribute  
(d) convert  
Q9 Some of the longest serving staff actually looked ....... to coming into work.  
a) on (b) about (c) through  
(
(d) forward  
Q10 At the end of her first year it was ....... to everyone that as the new boss she had been totally accepted.  
a) obvious (b) granted (c) taken (d) thought  
(
78  
TOEIC tests / Incomplete Sentences / Advanced level # 73  
Answers Index  
A good real estate rental market  
Q1 Ray Alcorn of Park Real Estate Inc remarks that real estate is a capital-intensive industry, and its health rises  
and falls with capital availability; currently the capital markets are so ....... with cash, they can't find a place for  
it all.  
(a) flood  
(b) fluid  
(c) flush  
(d) full  
Q2 Boom times typically engender oversupply of product, but construction prices have skyrocketed due to natural  
disasters and rising commodity prices, which has ....... new building in all property types.  
(a) ameliorated  
(b) mollified  
(c) tempered  
(d) transformed  
Q3 Rising consumer interest rates will further slow consumer purchasing and the housing market, and may  
produce the desired soft ........  
(a) dealing  
(b) ending  
(c) landing  
(d) spending  
Q4 Historically, contractions in capital have a negative effect on valuations, and current ....... from government  
regulators aiming to trim commercial banks' real estate loan exposure are worrisome.  
(a) groundings  
(b) grumblings  
(c) ramblings  
(d) rumblings  
Q5 Global markets are literally awash in capital, all of it seeking yield and stability; fortunately, commercial real  
estate offers both, and even if banks are constrained there is a ....... of capital to fill the void.  
(a) cache  
(b) niche  
(c) surfeit  
(d) surplus  
Q6 Construction costs have gone through the ....... in the past year due to natural disasters and increased  
commodity prices.  
(a) budget  
(b) gauntlet  
(c) roof  
(d) stock  
Q7 High construction costs and condo conversions have reduced new supply and a slowing housing market  
increases rental demand, so owners can now flex their muscles with rent increases, and those who bought at  
high valuations may yet get the ........  
(a) brush off  
(b) cat's meow  
(c) door prize  
(d) last laugh  
Q8 Areas with declining employment and population will experience an acceleration of those trends, and investors  
will not acquire properties in such markets without good reason to believe a comeback is in the ........  
(a) off chance  
(b) offer  
(c) offering  
(d) offing  
Q9 Retail properties will suffer as owners rediscover risk as a component of value, but most of these assets are  
owned by well-capitalized private equity groups that can easily ....... the storm.  
(a) keep up with  
(b) ride out  
(c) sail into  
(d) wriggle out of  
Q10 Acquisition of stabilized properties at low cap rates with little potential for rent growth is a sure ....... for below  
market returns.  
(a) receipt  
(b) recipe  
(c) recipient  
(d) reward  
79  
TOEIC tests / Incomplete Sentences / Advanced level # 74  
Answers Index  
A Quick History of Advertising  
Q1 Encarta's History of Advertising notes that ....... have found evidence of advertising dating back to the 3000s  
BC, among the Babylonians.  
(a) anthropologists  
(b) archaeologists  
(c) paleontologists  
(d) prehistorians  
Q2 One of the first known methods of advertising was the outdoor display, usually an ....... sign painted on the  
wall of a building.  
(a) eye-arresting  
(b) eye-catching  
(c) eye-stopping  
(d) eye-taking  
Q3 An outdoor advertisement ....... in Rome offers property for rent, and one found painted on a wall in Pompeii  
calls the attention of travelers to a tavern.  
(a) excavated  
(b) exhumed  
(c) extracted  
(d) extricated  
Q4 In medieval times word-of-mouth praise of products gave rise to a simple but effective form of advertising, the  
use of so-called town ........  
(a) announcers  
(b) criers  
(c) heralds  
(d) plaintiffs  
Q5 These were citizens who read public notices aloud and were also employed by merchants to shout the ....... of  
their wares.  
(a) places  
(b) portions  
(c) praises  
(d) prices  
Q6 Although graphic forms of advertising appeared early in history, printed advertising made little ....... until the  
invention of the movable-type printing press by German printer Johannes Gutenberg about 1450.  
(a) coverage  
(b) headway  
(c) impression  
(d) profit  
Q7 In the United States, the advertising profession began in Philadelphia, Pennsylvania, in 1841, when Volney B.  
Palmer ....... up shop as an advertising agent, the forerunner of the advertising agency.  
(a) opened  
(b) set  
(c) started  
(d) took  
Q8 The introduction of radio created a new opportunity and by the end of the 1920s, advertising had established  
itself in radio to such a(n) ....... that advertisers were producing many of their own programs.  
(a) amount  
(b) extent  
(c) range  
(d) volume  
Q9 The early 1930s ....... in dozens of radio dramatic series that were known as soap operas because they were  
sponsored by soap companies.  
(a) escorted  
(b) showed  
(c) ushered  
(d) welcomed  
Q10 Television had been introduced in 1940, but because of the high cost of TV sets and the lack of programming,  
it was not immediately ........  
(a) embraced  
(b) enjoyed  
(c) patronized  
(d) popularized  
80  
TOEIC tests / Incomplete Sentences / Advanced level # 75  
Answers Index  
Accountants  
Q1 Most accounting positions require a bachelor's degree in accounting or a related field or ....... combination of  
education and experience.  
(a) an attained  
(b) a calculated  
(c) a curricular  
(d) an equivalent  
Q2 Many companies want graduates with a master's degree in accounting, or a master's degree in business  
administration with ....... in accounting.  
(a) a concentration  
(b) an expertise  
(c) a major  
(d) a specialty  
Q3 Some schools offer students a chance for hands-on experience with part-time ....... programs in accounting or  
commercial firms.  
(a) internship  
(b) practice  
(c) study  
(d) tutorial  
Q4 Accountants help make sure that a firm is run efficiently, that its records are maintained accurately, and that its  
taxes are paid properly and in a ....... manner.  
(a) controlled  
(b) courteous  
(c) formal  
(d) timely  
Q5 Nowadays, accountants are ....... the services they offer with budget analysis, investment planning, and IT  
consulting.  
(a) broadening  
(b) lengthening  
(c) opening  
(d) reformatting  
Q6 ....... accountants, many of whom are CPAs, generally have their own companies or work for major accounting  
firms.  
(a) Graduate  
(b) Professional  
(c) Public  
(d) Senior  
Q7 Some accountants specialize in ....... accounting — investigating white-collar crimes such as securities fraud  
and embezzlement.  
(a) criminal  
(b) forensic  
(c) police  
(d) undercover  
Q8 Many work closely with law enforcement officers and lawyers during investigations and often appear as .......  
witnesses during trials.  
(a) expected  
(b) expert  
(c) known  
(d) respected  
Q9 ....... accountants record and analyze the financial information of the firms in which they are employed.  
a) Business (b) Internal (c) Licensed (d) Management  
(
Q10 Government accountants work in the public ......., maintaining and monitoring the recordkeeping of  
government departments and agencies.  
(a) arena  
(b) domain  
(c) quarter  
(d) sector  
81  
TOEIC tests / Incomplete Sentences / Advanced level # 76  
Answers Index  
Accounting Information Systems  
Q1 Accounting information systems are a ....... part of an organization's day-to-day operations.  
(a) vigorous  
(b) virtual  
(c) visceral  
(d) vital  
Q2 Prices can vary from customized multimillion dollar systems to ....... software that costs less than $100.  
a) prefabricated (b) preinstalled (c) prepackaged (d) prepared  
(
Q3 Customization allows for a good fit to the business's needs, smooth ....... with other internal systems, and the  
ability to implement special security measures.  
(a) insertion  
(b) intercalation  
(c) interfacing  
(d) interference  
Q4 Advantages of non-custom software include low cost, immediate availability, quality, documentation on data  
flow, good compatibility with external systems, and ....... from the vendor.  
(a) advice  
(b) advise  
(c) support  
(d) supply  
Q5 Disadvantages include lack of features, paying for ....... features, and risk of vendor availability.  
a) undesirable (b) unexpected (c) unordered (d) unwanted  
(
Q6 Good accounting systems allow users to run informal reports such as ....... accounts receivable or to keep  
track of inventory.  
(a) aged  
(b) listed  
(c) timed  
(d) unpaid  
Q7 Accounting systems have to track ....... in three business processes: order entry/sales, billing/accounts  
receivable/cash receipts, and purchasing/accounts payable/cash.  
(
a) sequences  
(b) steps  
(c) transactions  
(d) transfers  
(d) copies  
(d) report  
Q8 The order entry/sales process ....... sales data and records the information.  
a) captures (b) contains (c) controls  
(
Q9 This process starts with a customer order, which initiates a credit ........  
a) card (b) check (c) rating  
(
Q10 After the customer is approved, the sales order department must let the warehouse know what goods to pick,  
and the shipping department needs to know that an order has been ........  
(a) filed  
(b) initiated  
(c) placed  
(d) sent  
82  
TOEIC tests / Incomplete Sentences / Advanced level # 77  
Answers Index  
Agricultural Market Development  
Q1 The Food and Agriculture Organization of the UN advises that an efficient and adequate marketing system is a  
...... for agricultural diversification, providing better prices to producers and the availability of competitively  
priced produce to consumers.  
a) precondition (b) precursor  
.
(
(c) predecessor  
(d) preference  
Q2 Physical improvement is usually addressed in two ways: by providing improved market infrastructure (both  
urban and rural) and by improving rural ....... roads.  
(a) access  
(b) paved  
(c) portage  
(d) state  
Q3 Rural markets form part of a trade network; they are normally arranged on a ....... basis on specific weekdays  
and are commonly organised at a central place in a village or district centre.  
(a) ad hoc  
(b) casual  
(c) irregular  
(d) periodic  
Q4 Larger rural markets ('assembly markets') are found where greater quantities of produce are traded, either by  
the producers themselves or by traders, and are normally situated on main highways, or near to ferries and  
other local transport ........  
(a) axles  
(b) cores  
(c) nodes  
(d) rims  
Q5 ....... wholesale and semi-wholesale markets are located within or near major cities (usually with populations  
exceeding 0.5 million).  
(a) Seasonal  
(b) Subsidized  
(c) Temporary  
(d) Terminal  
Q6 Retail markets directly serve consumers in main urban areas; although primarily retail, they may have some  
semi-wholesale functions, particularly if they allow producers to trade — in which case, they are often called  
.
...... markets.  
a) direct  
(
(b) farmers'  
(c) open-air  
(d) produce  
Q7 Internal factors for change include increasing volumes of produce to be handled; alterations to commercial  
practices and trading patterns; and the ....... of professional specialised wholesalers.  
(a) convergence  
(b) conveyance  
(c) emergence  
(d) reliance  
Q8 The main external causes for change are ....... factors, including increase in population of a city as a result of  
migration and natural growth, population shifts within cities and moves to the suburbs, and changes in the  
location and nature of workplaces.  
(a) democratic  
(b) demographic  
(c) geocentric  
(d) geographic  
Q9 A common problem at both wholesale and retail levels is that the markets are viewed as tax ....... rather than  
as means of facilitating the marketing of local produce: the marketing system is 'kidnapped' by municipalities,  
with the sole purpose of collecting taxes.  
(a) cattle  
(b) instruments  
(c) utensils  
(d) wells  
Q10 These factors all need to be taken into ....... in identifying the best approach to market development.  
a) acceptance (b) account (c) calculation (d) considerateness  
(
83  
TOEIC tests / Incomplete Sentences / Advanced level # 78  
Answers Index  
Annual Report  
Q1 Our annual report was ....... to the shareholders on 31 March.  
(
a) submerged  
(b) submitted  
(c) subordinated  
(d) subtracted  
(d) revenue  
(d) money  
(d) resisted  
(d) a peak  
(d) difficulty  
(d) tapped  
(d) team  
Q2 Turnover remained constant through the ....... year.  
a) annual (b) fiscal  
(
(c) physical  
Q3 Profits declined sharply with the devaluation of the ........  
a) banknotes (b) change  
(
(c) currency  
Q4 Sales fell gradually in the first two quarters, but ....... in the second half of the year.  
(a) realigned  
(b) recalled  
(c) recovered  
Q5 Costs reached ....... in April.  
a) an acme  
(
(b) an apex  
(c) a climax  
Q6 Demand rose sharply after our major competitor went into ........  
a) bankruptcy (b) export (c) receiver  
(
Q7 Overhead levelled off when utility charges were ....... by the government.  
a) cancelled (b) frozen (c) given  
(
Q8 Prices were raised with the introduction of our new ....... of widgets.  
(a) batch  
(b) line  
(c) manager  
Q9 Output ....... up with demand.  
a) followed (b) kept  
(
(c) made  
(d) put  
Q10 Although the company's overall ....... was weak, its bottom line was still in the black.  
a) action (b) activity (c) performance  
(
(d) progress  
84  
TOEIC tests / Incomplete Sentences / Advanced level # 79  
Answers Index  
Asset Classes  
Q1 Cathy Smart and the investment analysts at 401k Forum help you get down to the ....... with this article about  
the different asset classes.  
(a) baseline  
(b) basement  
(c) basics  
(d) basis  
Q2 Asset classes are the categories that your different investments ....... into — such as cash, bonds, large-cap  
stocks, small-cap stocks, and international stocks.  
(a) fall  
(b) fan  
(c) sift  
(d) sort  
Q3 Studies have shown that the key to successful investing is to ....... your wealth among different asset classes.  
a) diverge (b) expand (c) range (d) spread  
(
Q4 Market capitalization (market cap) is a measure of the size and value of a company; to determine this, you  
simply multiply the number of the company's ....... shares of stock by the market price of one share.  
(a) corporate  
(b) individual  
(c) open market  
(d) outstanding  
Q5 Market capitalization is important because history has shown us that the stocks of companies with different  
market caps ....... differently in terms of return and risk.  
(a) behave  
(b) comply  
(c) gain  
(d) operate  
Q6 Cap-size shift: mid-cap stocks may have once been defined as large cap, but fell out of ....... with investors.  
a) concern (b) favor (c) line (d) satisfaction  
(
Q7 Mid-cap stock performance usually falls somewhere in between the returns of their large- and small-cap  
.......  
a) companions  
.
(
(b) counterparts  
(c) replicas  
(d) surrogates  
Q8 However, mid- and small-cap stock returns tend to be more ....... than the returns of large-cap stocks.  
a) vaporous (b) volatile (c) voluminous (d) voracious  
(
Q9 If a smaller company loses a few key executives, or if the economy takes a ....... for the worse, it only takes a  
few nervous investors to cause the stock to drop drastically.  
(a) dive  
(b) path  
(c) step  
(d) turn  
Q10 ....... can reduce your risk and help protect your investment: if one asset class in your portfolio is performing  
poorly, there's a chance that another asset class within your portfolio will be performing well.  
(a) Departmentalization  
(b) Differentiation  
(c) Distribution  
(d) Diversification  
85  
TOEIC tests / Incomplete Sentences / Advanced level # 80  
Answers Index  
Auditing  
Q1 The purpose of an audit is to gather and evaluate evidence in order to form an opinion on the ....... of a  
company's financial statements.  
(
a) rationality (d) responsibility  
(b) realization  
(c) reliability  
Q2 The audit ....... is usually no more than a page in length and is attached to the financial statements.  
(a) report  
(b) response  
(c) result  
(d) review  
Q3 Auditors are not responsible for the ....... of the financial statements of an company.  
a) evaluation (b) examination (c) position  
(
(d) preparation  
Q4 In the financial statements, the company implicitly states that all items, account balances and transactions are  
...... valid, complete and accurate.  
a) essentially (b) generally  
.
(
(c) materially  
(d) precisely  
Q5 An error in ....... is committed when the financial statements include an item that should not be included.  
a) accuracy (b) auditing (c) completeness (d) validity  
(
Q6 An error in ....... is committed when the financial statements do not include an item which should be included.  
a) accuracy (b) auditing (c) completeness (d) validity  
(
Q7 An error in ....... is committed when the financial statements include incorrect information about an item that  
should be included.  
(a) accuracy  
(b) auditing  
(c) completeness  
(d) validity  
Q8 One of the principal goals of the auditor is to add ....... to this assertion.  
a) credentials (b) credibility (c) creditworthiness  
(
(d) credulity  
Q9 Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the financial statements  
are significantly ........  
(a) misstated  
(b) overstated  
(c) restated  
(d) understated  
Q10 In addition to the financial statements, the auditor also examines the company's internal ....... procedures for  
effectiveness.  
(a) coherence  
(b) command  
(c) control  
(d) correspondence  
86  
TOEIC tests / Incomplete Sentences / Advanced level # 81  
Answers Index  
Auto Leasing  
Q1 LeaseGuide.com author Al Hearn explains that automobile leasing is based entirely on the ....... that you pay  
for the amount by which a vehicle's value depreciates during the time you're driving it.  
(a) concept  
(b) design  
(c) image  
(d) observation  
Q2 Depreciation is the difference between a vehicle's original value and its value at lease-end (....... value), and is  
the primary factor that determines the cost of leasing.  
(a) remnant  
(b) reserve  
(c) residual  
(d) retained  
Q3 Generally, European and Japanese automobile ....... have lower depreciation than American brands.  
a) cars (b) logos (c) makes (d) trademarks  
(
Q4 Manufacturer's ....... Retail Price (MSRP) is the full price for a vehicle as displayed on its window sticker,  
including optional packages and destination charges.  
(a) Sales  
(b) Standard  
(c) Stated  
(d) Suggested  
Q5 When you and your dealer sit down and agree on a lease price for a car, this becomes the ....... cost, or "cap  
cost".  
(a) capitalized  
(b) car and package  
(c) cash projected  
(d) contract approved  
Q6 Cap cost can be reduced by rebates, factory-to-dealer incentives, trade-in credit, or a cash ....... payment;  
these are known as cap cost reductions.  
(a) down  
(b) first  
(c) key  
(d) prior  
Q7 When you lease, you're ....... the leasing company's money while you're driving their car and they rightfully  
expect you to pay interest on that money, the same as with a loan.  
(a) binding over  
(b) nailing down  
(c) running through  
(d) tying up  
Q8 This interest is expressed as a money factor, sometimes called lease factor, and is specified as a small .......  
number such as.00297.  
(a) decimal  
(b) denominator  
(c) percentile  
(d) unrounded  
Q9 A good rule of .......: Lease money factors, converted to an annual interest rate, should be comparable to, if not  
lower than local new-car loan interest rates.  
(a) calculation  
(b) law  
(c) measure  
(d) thumb  
Q10 However, you may not qualify for great money factors unless if you have ....... credit rating.  
a) a guaranteed (b) a relevant (c) a spotless (d) an unremarkable  
(
87  
TOEIC tests / Incomplete Sentences / Advanced level # 82  
Answers Index  
Basic Electronics  
Q1 Electronics is the study and utilization of systems that function by guiding electron flow in ....... such as  
semiconductors.  
(a) contrivances  
(b) devices  
(c) pieces  
(d) servers  
Q2 Designing and building electronic circuits to solve ....... problems is the mandate of electronics engineering.  
a) parallel (b) practical (c) partial (d) production  
(
Q3 Research into innovative semiconductor technology and applications is considered a ....... of physics.  
a) branch (b) responsibility (c) segment (d) subsidiary  
(
Q4 Electronic circuits are mainly used to control, process and distribute information, and for the ....... and  
distribution of electric power.  
(a) commutation  
(b) contamination  
(c) conversation  
(d) conversion  
Q5 These two purposes rely on the creation and detection of electromagnetic ....... and electrical currents.  
a) fields (b) floors (c) grounds (d) surfaces  
(
Q6 The rapid modern advancement of electronics began in ....... with the introduction of the radio.  
a) earnest (b) enthusiasm (c) secret (d) sincerity  
(
Q7 There are three divisions to an electronics system, an example of which is a television ........  
a) box (b) case (c) kit (d) set  
(
Q8 First, the input is a broadcast signal either received by its antenna or ....... in through a cable.  
a) cued (b) fed (c) led (d) sped  
(
Q9 Second, processing circuits inside the TV ....... the brightness, colour and audio data from this signal.  
a) contract (b) detract (c) extract (d) retract  
(
Q10 Third and last, its output apparatus, a cathode ray tube, changes the electronic signals into a ....... image on its  
screen.  
(a) vague  
(b) valuable  
(c) viable  
(d) visible  
88  
TOEIC tests / Incomplete Sentences / Advanced level # 83  
Answers Index  
Basic Investment Types  
Q1 Common shareholders have the right to elect directors, to vote on certain corporate matters, and to share in  
any ....... assets of the company if it is wound up.  
(a) reclaimed  
(b) released  
(c) relevant  
(d) residual  
Q2 Common shareholders are the last to claim assets in cases of ........  
a) dissolution (b) insolvency (c) insurgency  
(
(d) resolution  
Q3 Preferred shareholders may have no voting rights, but special features on redemption or ....... of preferred  
shares into common shares exist in many cases.  
(a) conversion  
(b) merging  
(c) morphing  
(d) transformation  
Q4 U.S. Savings Bonds are backed by the general credit and taxation powers of the federal government, so there  
is virtually no risk of ........  
(a) bankruptcy  
(b) default  
(c) depression  
(d) retraction  
Q5 A bond is a loan by an investor to the government or a company, which generally promises to pay a specified  
rate of interest and to repay a certain amount, the ....... value of the bond, at maturity.  
(a) base  
(b) face  
(c) initial  
(d) official  
Q6 Certificates of Deposit (CDs) are short-term, interest-bearing savings certificates issued by banks or brokers,  
bearing a maturity date and a specified interest rate; they can be issued in any ........  
(a) condition  
(b) denomination  
(c) jurisdiction  
(d) nation  
Q7 Money-market mutual funds (MMMF) pool money from large numbers of investors and use it to buy short-term  
investments, such as T-Bills and commercial ........  
(a) blocks  
(b) contracts  
(c) paper  
(d) stock  
Q8 The returns on mutual funds depend on the fund's investment objectives, described in its ......., and its success  
in achieving them.  
(
a) articles of incorporation  
c) prospectus  
(b) leaflets  
(
(d) submissions  
Q9 ....... funds are much like mutual funds, but shares are not issued or redeemed on an ongoing basis; a set  
number of shares are issued and then listed on an exchange for trade among investors.  
(a) Closed-end  
(b) Finite  
(c) Limited  
(d) Short-line  
Q10 Options give the holder the right to buy ('call' option) or sell ('.......' option) a security at a specific price for a  
specific period of time.  
(a) offer  
(b) place  
(c) put  
(d) vend  
89  
TOEIC tests / Incomplete Sentences / Advanced level # 84  
Answers Index  
Budgeting  
Q1 Budgeting is a combination of mathematics and guesswork: some ....... are precisely known, while others are  
less clear.  
(a) factions  
(b) factors  
(c) fallacies  
(d) fractions  
Q2 Every company should prepare a complete budget and constantly ....... its performance against that budget.  
a) match (b) merge (c) mirror (d) monitor  
(
Q3 Any variation from a budget should be investigated and explained, and ....... action should be taken to correct  
any problems.  
(a) planned  
(b) potential  
(c) practiced  
(d) prompt  
Q4 When you have set a budget, you should ....... to it as much as possible, but revise it when necessary.  
a) stand (b) start (c) stick (d) stretch  
(
Q5 Budgeting itself can help a company reduce costs, because every item in it must be ....... beforehand.  
a) certified (b) justified (c) ratified (d) rectified  
(
Q6 The wrong way to prepare a budget is to simply include everything at last year's level plus annual ........  
a) accrual (b) increment (c) inflation (d) investment  
(
Q7 Focus first on the largest costs, since they should have the greatest ....... for reduction.  
a) potency (b) potential (c) prediction  
(
(d) projection  
Q8 Do not overestimate the ....... sales for the budget period.  
a) conjectural (b) considered (c) determined  
(
(d) projected  
Q9 Creating a(n) ....... forecast requires estimating the expected monthly expenditures and matching those  
against the likely monthly income.  
(a) cash flow  
(b) current account  
(c) operating  
(d) turnover  
Q10 Many companies maintain a ....... budget, so that they are continually budgeting for this time next year.  
a) floating (b) moving (c) rolling (d) shifting  
(
90  
TOEIC tests / Incomplete Sentences / Advanced level # 85  
Answers Index  
Business Law  
Q1 The Commission on European Contract Law recognizes that throughout Europe there is great interest in  
developing a common European ....... and commercial law.  
(a) civil  
(b) corporate  
(c) individual  
(d) personal  
Q2 The efforts and money which it will cost to unify the private law will be ....... repaid when it is there.  
a) amply (b) annually (c) entirely (d) mainly  
(
Q3 In 1997, the Third Commission began to prepare rules on subjects which are common to contracts, torts and  
unjust enrichment, such as plurality of creditors and debtors, and ....... of debts and claims.  
(a) advisement  
(b) alignment  
(c) arrangement  
(d) assignment  
Q4 With a few exceptions the members of the Commission of European Contract Law have been academics, but  
many of the academics are also ....... lawyers.  
(a) practical  
(b) practiced  
(c) practicing  
(d) practicum  
Q5 The Members have not been representatives of specific political or governmental ......., and they have all  
pursued the same objective, to draft the most appropriate contract rules for Europe.  
(a) interests  
(b) liaisons  
(c) platforms  
(d) wings  
Q6 The Principles may be compared with the American Restatement of the Law of Contract, which consists of  
non-binding rules, or ".......".  
(a) by law  
(b) false law  
(c) near law  
(d) soft law  
Q7 Some of the Principles of European Contract Law reflect ideas which have not yet ....... in the law of any state.  
a) adopted (b) approached (c) materialised (d) realised  
(
Q8 The Commission has made an effort to deal with those issues in contract which face business life of today and  
which may ....... the trade.  
(a) adhere  
(b) advance  
(c) advertise  
(d) advise  
Q9 The Council and the Commission of the EU have been invited to prepare new procedural legislation in .......  
border cases, in particular on those elements which are instrumental to a smooth judicial co-operation.  
(a) beyond  
(b) both  
(c) cross  
(d) over  
Q10 It is envisaged that the general principles of the law of contracts provided in the PECL will be ....... in what may  
eventually become a European Civil Code.  
(a) imagined  
(b) instigated  
(c) integrated  
(d) investigated  
91  
TOEIC tests / Incomplete Sentences / Advanced level # 86  
Answers Index  
Business Letter Basics  
Q1 The first goal in writing a business letter is to get the recipient's ........  
(a) address  
(b) attention  
(c) services  
(d) trade  
Q2 One fundamental ....... of effective writing is to put the key information at the beginning.  
a) case (b) example (c) principle (d) situation  
(
Q3 Avoid ....... down the beginning of the letter with abundant information of which the reader is already aware,  
however.  
(a) gearing  
(b) setting  
(c) weighing  
(d) writing  
Q4 Effective writing is ....... reading that makes the recipient want to read further.  
a) affected (b) effortless (c) effusive  
(
(d) offensive  
Q5 In writing commercial correspondence, it is important to employ a friendly yet efficient ........  
a) feeling (b) mood (c) tense (d) tone  
(
Q6 Try to aim for a ....... style, but without employing bad grammar, slang, or otherwise questionable English.  
a) controversial (b) convenient (c) conventional (d) conversational  
(
Q7 Be merciless in eliminating the ....... that most people put into letters: it wastes the recipient's time and tries his  
or her patience.  
(a) backing  
(b) clouding  
(c) complaining  
(d) padding  
Q8 A good business letter is simple and straightforward without being simplistic or ........  
a) panoramic (b) paternal (c) patriotic  
(
(d) patronizing  
Q9 The conclusion or ending paragraph should bring the communication to a polite and ....... close.  
a) businesslike (b) interminable (c) measurable (d) subtle  
(
Q10 Unfortunately, the ending paragraphs in much commercial correspondence employ wordy and overused  
phrases that detract from the letter's ........  
(a) contact  
(b) contract  
(c) extract  
(d) impact  
92  
TOEIC tests / Incomplete Sentences / Advanced level # 87  
Answers Index  
Business Software Competitors  
Q1 Brian Moran writes in SQL Server Magazine (March 2005) that an interesting battle is taking ....... between  
Microsoft and Oracle, two titans of the database world, and the prize is business-application software.  
(a) form  
(b) part  
(c) shape  
(d) stage  
Q2 Pricing for databases and prices for high-end business-application software can be ....... entwined when a  
vendor controls both the business layer software and the database.  
(a) inevitably  
(b) inexorably  
(c) inevitably  
(d) irrevocably  
Q3 Vendors who sell both have a lot more margin to ....... with and can be a lot more creative about how they  
price a total package for customers.  
(a) control  
(b) deal  
(c) play  
(d) sell  
Q4 Microsoft and Oracle are ....... competitors in the database space; competition in other areas inevitably has an  
effect on their database competitions.  
(a) febrile  
(b) fiendish  
(c) fierce  
(d) fleet  
Q5 Earlier this year, Oracle (the second largest provider of business application software) merged with PeopleSoft  
(
the third largest provider), which had already ....... J. D. Edwards (another major provider) back in 2003.  
a) engorged (b) gulped (c) inhaled (d) swallowed  
(
Q6 SAP is still the dominant provider, but Oracle's PeopleSoft acquisition is intended to grow the company's .......  
application division.  
(a) flagging  
(b) shrinking  
(c) waxing  
(d) wilting  
Q7 So a series of acquisitions has led to a(n) ....... in which SAP and Oracle share market leadership in the world  
of business application software.  
(a) cartel  
(b) consortium  
(c) monopoly  
(d) oligopoly  
Q8 At the same time, Microsoft has been ....... slow but steady strides in building its own competitive offerings in  
this space.  
(a) forming  
(b) making  
(c) stretching  
(d) taking  
Q9 Microsoft has been on a buying ....... since its purchase of Great Plains several years ago, acquiring Solomon  
and several other niche companies to stitch together the Microsoft Business Solutions Business Group.  
(a) binge  
(b) burst  
(c) spell  
(d) spree  
Q10 The competition between Microsoft and Oracle isn't only about business software; both companies are ....... to  
be platform companies.  
(a) starving  
(b) straining  
(c) stretching  
(d) striving  
93  
TOEIC tests / Incomplete Sentences / Advanced level # 88  
Answers Index  
Cellular Telephones  
Q1 All ....... the world, cellular telephones are being used more and more.  
(a) about  
(b) around  
(c) in  
(d) past  
Q2 Cell phones are hand- ....... devices; they are also called wireless or mobile phones.  
a) carried (b) crafted (c) held  
(
(d) made  
(d) well-liked  
(d) way  
Q3 Cell phones are ....... with users because they are small, light and easily transported.  
a) common (b) famous (c) popular  
(
Q4 Cellular telephones are actually little different than two- ....... radios.  
a) channel (b) party (c) path  
(
Q5 A caller speaks into a cell phone, and it picks ....... his or her voice, transforming the sound into radio waves.  
a) at (b) out (c) over (d) up  
(
Q6 Then these radio waves are transmitted through the atmosphere until they meet a ....... base station.  
a) near (b) nearby (c) nearly (d) neighborhood  
(
Q7 The station sends your phone call ....... the standard telephone network, where it eventually reaches the  
receiver.  
(a) among  
(b) around  
(c) at  
(d) through  
Q8 Cell phones provide a vast array of ....... these days, and new ones are being added all the time.  
a) buttons (b) customers (c) duties (d) functions  
(
Q9 When someone calls you, your cell phone receiver ....... radio waves sent out by the base station.  
a) collects (b) detects (c) elects (d) selects  
(
Q10 Inside your cell phone, these waves are converted ....... into the sound of the caller's voice.  
a) back (b) backward (c) forth (d) forward  
(
94  
TOEIC tests / Incomplete Sentences / Advanced level # 89  
Answers Index  
Commercial Property  
Q1 According to NAREIT (Yungmann and Taube, 2001), property insurance coverage should be based on fair  
value, i.e., valuing assets at their current market values — actual, if available, or ......., if not.  
(a) comparative  
(b) previous  
(c) projected  
(d) theoretical  
Q2 Much of the fair value debate has had a technical focus on how to place fair values on assets for which no  
market values ........  
(a) apply  
(b) compare  
(c) exist  
(d) obtain  
Q3 While the technical issues are important, the real driver should be improving ....... for users of financial  
statements.  
(a) opacity  
(b) redundancy  
(c) translucency  
(d) transparency  
Q4 A single global standard will increase the ....... of financial presentations, which currently vary considerably.  
a) completeness (b) comprehension (c) consistency (d) control  
(
Q5 A comprehensive standard ....... comparability across all types of financial institutions.  
a) correlates (b) facilitates (c) initiates (d) legislates  
(
Q6 When accounting values for assets ....... from their underlying market values, some managements take  
uneconomic actions to protect accounting performance measures.  
(a) detract  
(b) distract  
(c) diverge  
(d) divide  
Q7 For example, during the U.S. savings and loan crisis in the 1980s, many institutions ....... assets with market  
values above book and continued to hold assets with book values above market.  
(a) sold off  
(b) sold out  
(c) underwrote  
(d) wrote off  
Q8 In hindsight, users of their financial statements were not well served by the accounting system ....... at the  
time.  
(a) at hand  
(b) in place  
(c) on hold  
(d) underway  
Q9 Fair value ....... argue that measuring financial assets as close as possible to their true underlying economic  
values removes these perverse incentives.  
(a) presentations  
(b) proponents  
(c) propositions  
(d) protocols  
Q10 Users would also benefit from a clearer picture of the economic ....... of the enterprise.  
a) breath (b) health (c) heart (d) scene  
(
95  
TOEIC tests / Incomplete Sentences / Advanced level # 90  
Answers Index  
Company Benefits  
Q1 Company benefits are often a significant portion of the employee's compensation ........  
(a) package  
(b) parcel  
(c) salary  
(d) set  
Q2 When considering an offer, the candidate should examine any benefits offered by the ....... employer.  
a) preferred (b) prescriptive (c) progressive (d) prospective  
(
Q3 Generous benefits can contribute up to 35 or 40 percent to the ....... compensation for a job.  
a) overage (b) overall (c) overpaid (d) overseen  
(
Q4 Health insurance is an important benefit; it is less expensive through the employer at ....... rates than when  
taking it out on one's own.  
(a) department  
(b) division  
(c) group  
(d) team  
Q5 Should the employee become ill or have an accident, his or her medical ....... is adequately covered.  
a) bandage (b) injury (c) repair (d) treatment  
(
Q6 Many US employers now help cover the expense of ....... facilities in their communities.  
a) childcare (b) childhood (c) childish (d) childlike  
(
Q7 Another important benefit now often offered is flextime, which allows the employee to vary his or her working  
hours, within ......., each day.  
(a) hours  
(b) limits  
(c) ranges  
(d) reasons  
Q8 On the other hand, fewer companies are offering pension plans that guarantee a fixed monthly sum to ........  
a) employees (b) layoffs (c) retirees (d) seniors  
(
Q9 Another benefit, the stock ownership plan, permits the employee to buy ....... of the company's stock at  
subsidized prices.  
(a) sections  
(b) segments  
(c) shares  
(d) slices  
Q10 ....... is a work plan that permits the employee to work from his or her home.  
a) Telecommunicating (b) Telecommuting (c) Teleconferring  
(
(d) Telejobbing  
96  
TOEIC tests / Incomplete Sentences / Advanced level # 91  
Answers Index  
Conference Advice  
Q1 Being a delegate at conferences and other gatherings is a valuable opportunity whether or not you present a  
.......  
a) gift  
.
(
(b) negotiation  
(c) paper  
(d) presentation  
(d) thought  
(d) visibility  
(d) vent  
Q2 At such events, you will get an accurate ....... of the current direction of the industry.  
a) opinion (b) rationale (c) sense  
(
Q3 And if you are scheduled to give a talk, you will gain increased ........  
a) action (b) activity (c) honorarium  
(
Q4 Actually, it is not very important for you to attend any of the ....... exhibitions.  
a) vended (b) vending (c) vendor  
(
Q5 In order for you to be ....... into your industry and its market, it is important for you to go to such events.  
a) plugged (b) posted (c) presented (d) proven  
(
Q6 The importance of conferences is not the seminars or workshops, but the refreshment breaks and chatting at  
the bar after the day is ........  
(a) accumulated  
(b) cancelled  
(c) discussed  
(d) done  
Q7 The key feature of a conference is the chance to meet those whom you would not ....... have met.  
a) elsewhere (b) ever (c) otherwise (d) outside  
(
Q8 Be sure to carry your business cards, and do not hesitate to ....... cards with anyone you meet.  
a) change (b) charge (c) except (d) exchange  
(
Q9 And finally: do not forget to enjoy your host city: conference information packages often ....... nearby  
attractions and sightseeing opportunities.  
(a) delight  
(b) enlighten  
(c) limelight  
(d) spotlight  
Q10 Well ahead of time, however, you should plan a balance of scheduled conference activities and events that  
...... your needs.  
a) align  
.
(
(b) extend  
(c) measure  
(d) suit  
97  
TOEIC tests / Incomplete Sentences / Advanced level # 92  
Answers Index  
Consumer Behaviour  
Q1 Dr. Lars Perner explains that as well as the study of how products are purchased, consumer behavior also  
involves their use and ......., since many environmental problems result from the latter.  
(a) disposal  
(b) disturbance  
(c) perusal  
(d) reuse  
Q2 Consumer behavior involves services and ideas as well as ....... products.  
a) durable (b) malleable (c) marketable  
(
(d) tangible  
Q3 Product use is often of great interest to the marketer, because this may influence how a product is best ....... or  
how we can encourage increased consumption.  
(a) inventoried  
(b) manufactured  
(c) positioned  
(d) stationed  
Q4 For example, by understanding that consumers are more ....... to food advertising when they are hungry, we  
learn to schedule snack advertisements late in the afternoon.  
(a) attendant  
(b) attractive  
(c) receptive  
(d) related  
Q5 The impact of consumer behavior on society is also of relevance; for example, aggressive marketing of high  
fat foods may have serious ....... for the national health.  
(a) affectations  
(b) aftereffects  
(c) repercussions  
(d) retributions  
Q6 Since new products are usually initially adopted by a few consumers and only spread later and gradually to  
the rest of the population, companies that introduce new products must be well financed so that they can stay  
.
...... until their products become a commercial success.  
a) aboard (b) abreast  
(
(c) afloat  
(d) aloft  
Q7 It is important to please initial customers, since they will in turn influence many ....... customers' brand choices.  
a) consecutive (b) consequent (c) subsequent (d) subservient  
(
Q8 Common sense suggests that if you buy a 64-ounce bottle of laundry detergent, you should pay less per  
ounce than if you bought two 32-ounce bottles; in practice, however, you often pay a size ....... by buying the  
larger quantity.  
(a) discount  
(b) increase  
(c) percentile  
(d) premium  
Q9 Consumer surveys, as any kind of research, are vulnerable to .......: the wording of a question can influence  
the outcome a great deal.  
(a) ambiguity  
(b) bias  
(c) bigotry  
(d) weighting  
Q10 ....... measures are occasionally used to examine consumer response; for example, advertisers may want to  
measure a consumer's level of arousal during various parts of an advertisement.  
(a) Paramedical  
(b) Physiological  
(c) Psychiatric  
(d) Psychotic  
98  
TOEIC tests / Incomplete Sentences / Advanced level # 93  
Answers Index  
Contracts and agreements  
Q1 A contract is a ....... agreement that is reached between two individuals or parties.  
(a) bound  
(b) bounded  
(c) binding  
(d) boundary  
Q2 A contract between an individual and his or her employer is for the services s/he will provide in exchange for  
getting ........  
(a) paid  
(b) serviced  
(c) employed  
(d) accrued  
Q3 ....... a rental agreement to live in an apartment for one year is a kind of contract.  
a) Writing (b) Sketching (c) Signing  
(
(d) Stamping  
Q4 The tenant promises to pay a ....... amount of rent, and in return, the realty agent promises to supply the  
accommodation.  
(a) large  
(b) certain  
(c) sum  
(d) leased  
Q5 A customer ....... into a contract each time s/he makes a purchase.  
a) goes (b) joins (c) becomes  
(
(d) enters  
Q6 A contract is initiated when a person makes an offer to buy something and the seller ....... his or her offer.  
(a) agrees  
(b) includes  
(c) accepts  
(d) signs  
Q7 In order for a contract to be completed, something of ....... needs to be exchanged.  
a) worth (b) value (c) goods  
(
(d) interest  
Q8 A contract has been created when both the buyer and the seller have agreed that there will be some kind of  
.......  
a) consideration  
.
(
(b) service  
(c) application  
(d) business  
Q9 Any contract that is made to buy or sell something that is ....... is not enforceable under law.  
a) illogical (b) illegible (c) illegal (d) illegitimate  
(
Q10 A contract is required to be made by those who are legally capable, a condition called ........  
a) capaciousness (b) capacity (c) credence (d) credibility  
(
99  
TOEIC tests / Incomplete Sentences / Advanced level # 94  
Answers Index  
Corporate Taxation  
Q1 Rob Norton, of eCompany Now and Fortune magazines, notes in the article quoted below that corporate taxes  
are among the least efficient and least ....... of taxes.  
(a) avoidable  
(b) defeatable  
(c) defensible  
(d) reprehensible  
Q2 The tax is popular with the man ......., who believes, incorrectly, that it is paid by corporations.  
a) in the shop (b) in the street (c) on the block (d) on the job  
(
Q3 The federal corporate income tax applies only to some businesses — those chartered as corporations — and  
not to partnerships or ....... proprietorships.  
(a) simple  
(b) single  
(c) sole  
(d) strict  
Q4 The federal tax is levied at three different rates on different ....... of income: 15 percent on taxable income  
under $50,000; 25 percent on income between $50,000 and $75,000; and 34 percent on income above that.  
(a) brackets  
(b) components  
(c) portions  
(d) segments  
Q5 A good reason that state and local corporate income taxes remain low is that corporations could easily .......  
out of states that imposed unusually high taxes.  
(a) reinstate  
(b) relegate  
(c) relocate  
(d) replace  
Q6 Except for emergency taxes in wartime, corporate profits were first taxed in 1909, when Congress ....... a 1  
percent tax on corporation income.  
(a) decided  
(b) enacted  
(c) proscribed  
(d) retracted  
Q7 The Tax Reform Act of 1986 was designed to increase the share of federal revenues collected via the  
corporate income tax and to decrease the share from the ....... income tax.  
(a) individual  
(b) personnel  
(c) private  
(d) single  
Q8 While the top corporate tax rate was cut, deductions for capital expenditures were severely ......., and as a  
result the effective tax rate for many corporations rose.  
(a) amended  
(b) curtailed  
(c) examined  
(d) extended  
Q9 The central problem with the corporate income tax from an economic point of view is that, ultimately, only .......  
can pay taxes.  
(a) entities  
(b) companies  
(c) people  
(d) some  
Q10 As early as the 17th century, Sir William Petty, one of the ....... of modern economics, argued that a tax on the  
production and sale of commodities would eventually be shifted by producers to consumers, who would pay it  
in the form of higher prices.  
(a) planners  
(b) precursors  
(c) predecessors  
(d) progenitors  
100  
TOEIC tests / Incomplete Sentences / Advanced level # 95  
Answers Index  
Detecting Competition  
Q1 Mark Hennricks in Entrepreneur magazine (December 1999) warns that you should not count on friendly  
competition; if you do, your rivals might just steal your customers from under your ........  
(a) feet  
(b) files  
(c) nose  
(d) table  
Q2 Potential competitors for Sparks.com, an online retailer of real greeting cards, run the ......., from the corner gift  
shop to Amazon.com.  
(a) gambit  
(b) gamut  
(c) gannet  
(d) gauntlet  
Q3 That awareness was ....... home during a recent meeting with executives of another company, supposedly to  
explore setting up a strategic alliance with Lindau's 70-person firm.  
(a) brought  
(b) carried  
(c) sent  
(d) taken  
Q4 "One of them laid down a briefcase and out popped one of our business plans from a year ago, which they  
had clearly obtained through ....... we had not intended," recalls Lindau.  
(a) angles  
(b) channels  
(c) doors  
(d) mediums  
Q5 "Someone to whom we had given a ....... copy of our business plan had shared it with our competition."  
a) clandestine (b) confidential (c) critical (d) cryptic  
(
Q6 Query vendors, customers, consultants and others who ....... business with companies in and around your field  
to find out if and when new competitors are likely to emerge.  
(a) do  
(b) have  
(c) make  
(d) talk  
Q7 Lindau says venture capitalists represent a fruitful source for competitive information for her because due .......  
requires investors to research related businesses before backing a company.  
(a) deportment  
(b) determination  
(c) diligence  
(d) discernment  
Q8 Companies that occupy spots on your value chain often understand your business and customers well enough  
to become ....... rivals.  
(a) patent  
(b) patterned  
(c) positive  
(d) potent  
Q9 Carefully ....... firms that have mastered technology similar to yours, even if they appear to operate in distant  
sectors.  
(a) castigate  
(b) circumvent  
(c) excoriate  
(d) scrutinize  
Q10 No one wins every sale, but if you start to lose sales to companies you've never heard of, you may be ....... the  
birth of new and unexpected competitors, and your early warning system may be faulty.  
(a) feeling  
(b) noticing  
(c) undergoing  
(d) witnessing  
101  
TOEIC tests / Incomplete Sentences / Advanced level # 96  
Answers Index  
Dotcom Retail Stores  
Q1 Melissa Campanelli, a marketing and technology writer in Brooklyn, comments on the reasons for dotcoms to  
open a physical store to extend their life ........  
(a) lengths  
(b) lines  
(c) spans  
(d) streams  
Q2 In the traditional realm of business, you open a retail store first and then launch a website, but since the  
dotcom revolution, many surviving dotcoms that skipped that first step are realizing the benefits of opening a  
.
...... location.  
a) brick-and-mortar  
(
(b) plaster-of-paris  
(c) rock-solid  
(d) set-in-stone  
Q3 Anyone that has a business plan with a goal of e-commerce needs to ....... that business plan with a retail  
reality.  
(a) augment  
(b) engineer  
(c) generate  
(d) offset  
Q4 "We realized very early that we could not exist purely as a dotcom," says Sal Perisano, of iParty Corp, "We  
knew we needed some terrestrial link, some reality other than a virtual company, to ....... what we were doing."  
(a) belay  
(b) belie  
(c) bolster  
(d) brook  
Q5 Physical stores give your customers a more convenient way to return goods and try out products — two  
options analysts say are ....... missing from Net stores.  
(a) rashly  
(b) roughly  
(c) sorely  
(d) stiffly  
Q6 Owning a store offers a natural ....... flow into and out of the store, which allows an entrepreneur to gather  
names and begin direct-to-consumer marketing programs.  
(a) goods  
(b) pedestrian  
(c) physical  
(d) traffic  
Q7 However, opening a retail store is an expensive ........  
a) exploration (b) exposition  
(
(c) imposition  
(d) proposition  
Q8 For those of you who lack the funding needed to open a retail store right now, try renting a ....... in a local  
shopping mall.  
(a) barrow  
(b) hut  
(c) kiosk  
(d) table  
Q9 If you do want to set up ......., you should do whatever you can to learn about launching and running a  
traditional retail business before you do so.  
(a) business  
(b) operation  
(c) shop  
(d) store  
Q10 Your best ....... is to determine ahead of time whether a multichannel strategy is a good move for your dotcom.  
a) bet (b) chance (c) effort (d) thought  
(
102  
TOEIC tests / Incomplete Sentences / Advanced level # 97  
Answers Index  
Electronic Commerce  
Q1 This paper by Derek Miers received critical ....... when it was published in 1996, and the issues highlighted are  
just as relevant today.  
(a) acclaim  
(b) applause  
(c) attention  
(d) awareness  
Q2 Over recent years information technology has experienced an unprecedented degree of change, enabling the  
transformation of the basic ....... of business.  
(a) machinations  
(b) machines  
(c) mechanics  
(d) mechanisms  
Q3 Within the next years we will see the emergence of secure, cost-effective electronic payment systems to .......  
these technologies.  
(a) accent  
(b) accept  
(c) augment  
(d) augur  
Q4 Those waiting for clear signs of this new age before acting will forever be destined to observe from the ........  
a) back seat (b) bleachers (c) caboose (d) sidelines  
(
Q5 The fundamental opportunity offered by the Internet is for suppliers to gain direct access to consumers without  
the attendant costs associated with the maintenance of physical distribution channels-- people, bricks and  
.
.......  
a) bats  
(
(b) concrete  
(c) mortar  
(d) sticks  
Q6 Markets and marketing concepts will change radically, driven by those companies who successfully ....... the  
challenge.  
(a) forge through  
(b) rise to  
(c) set up  
(d) take in  
Q7 11th-century Europe saw the emergence of credit-based banking systems and financial instruments such as  
bills of exchange, and these concepts remain with us, in their modified form, ........  
(a) day after day  
(b) nowadays  
(c) to this day  
(d) up until today  
Q8 These basic concepts ....... all modern forms of commerce.  
a) overhaul (b) overspread (c) underpin  
(
(d) underscore  
Q9 The rise of the Internet since the ....... of the World Wide Web has provided an easy-to-use communication  
channel for businesses to contact current and potential customers.  
(a) advent  
(b) convention  
(c) event  
(d) provenance  
Q10 The emergence of the Internet as a general communication channel has also given ....... to the possibility of  
widespread electronic commerce.  
(a) hope  
(b) rise  
(c) thought  
(d) voice  
103  
TOEIC tests / Incomplete Sentences / Advanced level # 98  
Answers Index  
Email Do's and Don't's  
Q1 Joan Lloyd, of Joan Lloyd & Associates, writes that email is a medium of communication ....... for sheer  
convenience.  
(a) uncompared  
(b) undivided  
(c) unequal  
(d) unparalleled  
Q2 However, she warns that it also carries many ....... and even dangers in the office environment.  
a) deadfalls (b) freefalls (c) pitfalls (d) pratfalls  
(
Q3 Delivering a negative message is difficult, even when it is spoken face-to-face; ....... is almost guaranteed  
when it's received by email.  
(a) decisiveness  
(b) defensiveness  
(c) derisiveness  
(d) discursiveness  
Q4 What's worse, email can be printed and saved: both parties will often haul out their "documentation" to prove  
how the other party has ....... them.  
(a) decried  
(b) missed  
(c) reviled  
(d) wronged  
Q5 If you receive an email that ....... you off, and your first reaction is to counterattack, don't; close it and wait 24  
hours before you respond.  
(a) checks  
(b) fires  
(c) seizes  
(d) ticks  
Q6 Because the tone and ....... are missing, it is more important to use friendly language, descriptive adjectives  
and carefully chosen words.  
(a) inflection  
(b) intention  
(c) reflection  
(d) retraction  
Q7 If you don't consider how it will sound on the other end and take steps to shape the delivery so the meaning is  
understood, you could be doing ....... control later.  
(a) communication  
(b) courtesy  
(c) damage  
(d) passion  
Q8 When I get a sloppy email, with poor punctuation, misspelled words or in lower case letters, it tells me the  
person just doesn't realize that what and how they write ....... their credibility to others.  
(a) denies  
(b) exaggerates  
(c) telegraphs  
(d) underlines  
Q9 Email feels private, but it's anything ........  
a) at all (b) available  
(
(c) but  
(d) public  
Q10 Write every email for your boss's eyes: it's a great way to keep you honest and ....... sensitive.  
a) politically (b) positively (c) practically (d) probably  
(
104  
TOEIC tests / Incomplete Sentences / Advanced level # 99  
Answers Index  
GAAP  
Q1 Generally Accepted Accounting Principles are a set of accounting ....... approved by the professional  
accounting industry.  
(a) standards  
(b) suggestions  
(c) syllabuses  
(d) systems  
Q2 GAAP are a combination of ....... rules set by policy boards and the commonly accepted ways of recording and  
reporting financial information.  
(a) authoritative  
(b) guideline  
(c) optional  
(d) overriding  
Q3 They can become accepted either as a result of due ....... or as a result of long term practice.  
a) placement (b) polling (c) procedure (d) process  
(
Q4 Accountants cannot express the opinion that financial statements are "in conformity with generally accepted  
accounting principles" if such information includes any ....... from these principles.  
(a) departures  
(b) duplications  
(c) projections  
(d) quotations  
Q5 After the Stock Market ....... of 1929, the American Institute of Accountants introduced five broad principles of  
accounting which have won fairly general acceptance.  
(a) Bubble  
(b) Bust  
(c) Crash  
(d) Plunge  
Q6 It is relatively unimportant to investors what reporting method is used by a company, so long as they are  
assured that it is followed ....... every year.  
(a) conclusively  
(b) consistently  
(c) constantly  
(d) cooperatively  
Q7 In 1934, the U.S. Congress created the Securities and ....... Commission (SEC), giving it the authority to  
prescribe the methods used in preparing financial statements.  
(a) Earnings  
(b) Economic  
(c) Evaluation  
(d) Exchange  
Q8 In 1938, Congress permitted companies to use a new ....... method, lifo, for income tax purposes.  
a) inclusive (b) introductory (c) inventory (d) investment  
(
Q9 In 1939, the AIA recommended the phrasing, "present fairly in conformity with generally accepted accounting  
principles" in the standard form of the ....... report.  
(a) auditor's  
(b) financial  
(c) management  
(d) stockholders'  
Q10 The P & L monograph of 1940 promulgated the "....... principle", which places primary emphasis on the  
correspondence of costs with the revenues that they produce.  
(a) alignment  
(b) approximation  
(c) concord  
(d) matching  
105  
TOEIC tests / Incomplete Sentences / Advanced level # 100  
Answers Index  
Internal Communications  
Q1 According to the Government Communication Network (GCN), a plan for internal communications should be  
...... into every communication strategy.  
a) initiated (b) integrated  
.
(
(c) interwoven  
(d) involved  
Q2 Winning the support of internal ....... can be as important as reaching key external audiences, and will be vital  
to the success of your communication programme.  
(a) jobholders  
(b) placeholders  
(c) stakeholders  
(d) stockholders  
Q3 Internal communications need exactly the same kind of analysis and strategy as external communications:  
there will be distinct audience groups who should be ......., and the same processes of information collection  
and insight generation apply to internal as to external groups.  
(a) sectioned  
(b) segmented  
(c) segregated  
(d) sequestered  
Q4 Far from being the poor ....... of external communication, internal communication performs a crucial role within  
government.  
(a) neighbor  
(b) offspring  
(c) relative  
(d) sibling  
Q5 By ....... staff with the departmental vision and values so that they can apply them in their day-to-day work, it  
creates a culture that does two things: it improves policy delivery and it increases the chance of meeting  
departmental objectives.  
(a) endearing  
(b) engaging  
(c) inducing  
(d) inoculating  
Q6 Organisations that have a strong communications function frequently ....... those that don't; private sector  
companies that communicate effectively have a 19.4 per cent higher market premium than companies that do  
not.  
(a) outperform  
(b) outrank  
(c) overdo  
(d) overrule  
Q7 As with external communications, it is not enough to have a tactical approach; every department should have  
an internal communications strategy that is developed, implemented and monitored according to industry .......  
practice and the needs of staff.  
(a) best  
(b) in  
(c) made  
(d) style  
Q8 Printed or online surveys might be your first port of ....... when it comes to understanding communication  
needs within your department.  
(a) action  
(b) call  
(c) entry  
(d) resort  
Q9 Before selecting a research method, produce a ....... that sets out clear objectives and explains what you are  
trying to achieve.  
(a) brief  
(b) draft  
(c) mission  
(d) portfolio  
Q10 You might also need to set up a different dialogue with each team within your department to take on .......  
cultural differences.  
(a) board  
(b) other  
(c) serious  
(d) viewing  
106  
Index  
TOEIC Preparation  
(Answer Keys)  
107  
TOEIC tests / Incomplete Sentences / Advanced level # 1 (Answer Keys)  
Questions Index  
Bearing Information  
A1  
A2  
Try and be a little more cheerful because if you don't bear up soon, you'll make everyone else miserable.  
answer: (c) up  
We were in a small rowing boat and were terrified that the steamer hadn't seen us as it was bearing down on  
us.  
answer: (a) down  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
I fully understand your comments and bearing those in mind, I have made the appropriate decision.  
answer: (b) mind  
As we have all worked very hard this year, I'm hoping that our efforts will bear fruit.  
answer: (d) fruit  
We all have our crosses to bear so I should be grateful if you would stop complaining all the time.  
answer: (c) crosses  
There is really nothing much you can do to stop it and I'm afraid you'll just have to grin and bear it.  
answer: (b) grin  
I hope you can be patient for a little longer and bear with me while I try and solve the problem.  
answer: (d) with  
She has been proved right in everything she did as the report quite clearly bears out.  
answer: (a) out  
The judge dismissed the new evidence completely because it had no bearing on the trial.  
answer: (b) on  
A10 Quite honestly the two cases are so completely different that they really don't bear comparison.  
answer: (d) comparison  
108  
TOEIC tests / Incomplete Sentences / Advanced level # 2 (Answer Keys)  
Questions Index  
Cinemas  
A1  
A2  
A3  
Her latest film attained its object in a very short space of time, which was to shock.  
answer: (c) attained  
The critics continue to praise the work of this director whatever films he makes.  
answer: (b) continue  
The film was the first to show conditions in which poor people lived and as such was to influence future  
directors.  
answer: (a) influence  
A4  
A5  
A6  
The only reason for them going to the cinema on that day was to find some form of entertainment.  
answer: (d) entertainment  
The director's intention in making the film was to try and represent simplicity as seen by a child.  
answer: (c) represent  
The fans outside the cinema on the first showing of the film were unwilling to disperse until all the stars had  
gone home.  
answer: (d) disperse  
A7  
A8  
A9  
The delay in releasing the film to the general public was because certain scenes were considered tasteless.  
answer: (c) releasing  
The theme of the second film is quite simply a continuation of the first.  
answer: (b) continuation  
In the making of the film the direction is quite separate from the financing of the project.  
answer: (a) separate  
A10 Very often someone will give a description of a film and when you see it for yourself, it's quite different.  
answer: (d) description  
109  
TOEIC tests / Incomplete Sentences / Advanced level # 3 (Answer Keys)  
Questions Index  
Cliches  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
She's got the kind of job that seems to keep her occupied all the time — 24-7.  
answer: (d) 7  
Absolutely, I couldn't agree with you more.  
answer: (d) Absolutely  
I really think we should talk about the subject we wanted to in the first place and address the issue.  
answer: (c) address  
It's difficult to say exactly how many people are involved but I would say around 50.  
answer: (a) around  
It was one of those sights that you never forget it was awesome.  
answer: (b) awesome  
We don't know precisely how much it will cost but I could give a ball park figure of 6 million dollars.  
answer: (c) ball park  
I agree with what you say, basically but ...  
answer: (b) basically  
You fill in those forms on a weekly basis.  
answer: (d) basis  
I hope you will be patient and bear with me a minute.  
answer: (c) bear  
A10 It's difficult to see how to get out of this situation because we're between a rock and a hard place.  
answer: (b) hard  
110  
TOEIC tests / Incomplete Sentences / Advanced level # 4 (Answer Keys)  
Questions Index  
Mistaken Identity  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
Interviewer: Perhaps you could start by telling us why you've applied for this job.  
answer: (b) applied for this job  
Candidate: I think the main reason is because I like working in the open air.  
answer: (d) the open air  
Interviewer: You mean you like the idea of an office with air conditioning.  
answer: (c) air conditioning  
Candidate: I'm sorry I don't understand what you're on about.  
answer: (b) on about  
Interviewer: I should have thought this was pretty obvious.  
answer: (c) pretty obvious  
Candidate: Not to me, it isn't.  
answer: (a) it isn't  
Interviewer: I think there must be a mistake, I take it you're Mr Johnson.  
answer: (b) take it you're Mr Johnson  
Candidate: I'm Mr Jensen. I'm afraid it's a case of mistaken identity.  
answer: (d) mistaken identity  
Interviewer: So you're not after the job of guardian, I presume.  
answer: (a) I presume  
A10 Candidate: No, sorry as I said I like working outside, I want to be a gardener, if you don't mind.  
answer: (c) if you don't mind  
111  
TOEIC tests / Incomplete Sentences / Advanced level # 5 (Answer Keys)  
Questions Index  
Speaking: At the Station  
A1  
A2  
A3  
A4  
A5  
A6  
The train now standing at the platform 6 is the 10.45 for London.  
answer: (b) standing  
Unfortunately it is now 11 o'clock and so there is a delay of 15 minutes already.  
answer: (d) delay  
The train at platform 14 cannot leave because there is a power failure on that particular line...  
answer: (a) failure  
The train for London at platform 6 is still there and is not expected to leave for at least 20 minutes.  
answer: (b) expected  
The small cafe situated near platform 6 is now offering free cups of tea to those waiting for the London train.  
answer: (c) offering  
Severe storms last night together with heavy rainfall means that some of the lines of the station are now  
waterlogged.  
answer: (a) waterlogged  
A7  
A8  
A9  
We thought for a moment that the 10.45 for London might be about to catch fire but it was a false alarm.  
answer: (b) false  
This is a general notice for all passengers: the restaurant in the main concourse is now open.  
answer: (c) concourse  
There was in fact a small fire in the train on platform 6 but we're glad to tell you that the flames have been  
extinguished.  
answer: (d) extinguished  
A10 We regret to announce that the 10.45 for London is now out of service because the driver is having a nervous  
breakdown.  
answer: (a) breakdown  
112  
TOEIC tests / Incomplete Sentences / Advanced level # 6 (Answer Keys)  
Questions Index  
Speaking: At the Supermarket  
A1  
A2  
A3  
Will the driver of the blue Ford Fiesta XYZ 343 please move their car.  
answer: (b) move  
The reason for this is that the Fiesta is preventing our delivery lorry from leaving the premises.  
answer: (c) preventing  
We ask the owner of this vehicle to go back to their car as soon as possible and park their car in another  
space.  
answer: (d) owner  
A4  
A5  
A6  
This is a customer announcement. We have a special offer at the moment on bananas.  
answer: (b) announcement  
For the next hour it will be possible to buy just one bunch of bananas and get one more free.  
answer: (a) bunch  
Further to our request for the Ford Fiesta to be reparked, this matter is now very urgent. Our lorry cannot get  
out.  
answer: (c) request  
A7  
A8  
We have to inform our customers that the store will be closing in half an hour's time.  
answer: (b) time  
We would like to remind our customers that over the Christmas period we will be closing an hour earlier than  
usual.  
answer: (d) remind  
A9  
There are now only ten minutes remaining for you to make your purchases and go to the checkout.  
answer: (a) purchases  
A10 A final message for the driver of the Ford Fiesta: there is no need now to repark as our delivery lorry has done  
that for you!  
answer: (b) message  
113  
TOEIC tests / Incomplete Sentences / Advanced level # 7 (Answer Keys)  
Questions Index  
Speaking: At the Theatre  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
Ladies and gentlemen, I want to thank you for your appreciation of our performance.  
answer: (b) appreciation  
We have done this play many times in different towns but your applause has been the greatest so far.  
answer: (d) applause  
We will always remember the way you stood up and clapped at some of the speeches in the play.  
answer: (a) clapped  
Our leading actor is unable to come on the stage at the moment because he is overcome with emotion.  
answer: (c) overcome  
Don't worry I'm sure it's only temporary and that he'll soon recover before the next performance.  
answer: (b) temporary  
That is the reason why I am standing here and making this short speech.  
answer: (d) speech  
The leading lady is also absent from our stage and you can probably hear her sobbing her heart out as I  
speak.  
answer: (a) sobbing  
A8  
A9  
I think that the main reason for all this emotion is probably the way you have reacted to the play.  
answer: (b) reason  
You see throughout our current season we have never received so much laughter as we have from you.  
answer: (c) current  
A10 The reason for this is possibly that you thought it was a comedy but in fact it is a tragedy.  
answer: (b) comedy  
114  
TOEIC tests / Incomplete Sentences / Advanced level # 8 (Answer Keys)  
Questions Index  
Speaking: The Broadcast  
A1  
A2  
Welcome to Radio News and now over to our reporter who's covering the procession this morning.  
answer: (b) reporter  
Hi listeners, I should explain that I have a bird's eye view of this magnificent sight as the parade passes  
underneath me.  
answer: (c) bird's  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
To tell you the truth I shouldn't be perched up here on top of this large statue of Field Marshal Smith.  
answer: (d) perched  
There is a long line of soldiers on horseback marching to the sound of a brass band.  
answer: (b) brass  
It really is quite uncomfortable up here and there's a policeman staring at me, which I don't like.  
answer: (c) staring  
After the soldiers I can see a group of circus performers who are jumping and dancing as they go.  
answer: (d) performers  
Next I can see some pensioners slowly moving along the road and some can't walk and are in wheelchairs.  
answer: (c) wheelchairs  
That policeman is getting out his notebook and walking near the statue I'm sitting on.  
answer: (a) notebook  
It has started to rain and I shall get soaked to the skin if I stay much longer up here.  
answer: (d) soaked  
A10 Oh dear, listeners, I shall have to return you to the studio because the policeman says he is going to arrest  
me.  
answer: (b) arrest  
115  
TOEIC tests / Incomplete Sentences / Advanced level # 9 (Answer Keys)  
Questions Index  
What comes next (the bill)  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
This is most embarrassing. I can't pay the bill for my meal. I'm afraid I've left my wallet at home.  
answer: (b) I've left my wallet at home  
I would be most obliged if you allow me to pay later.  
answer: (c) allow me to pay later  
The other thing I could do is leave my watch as a deposit.  
answer: (d) leave my watch as a deposit  
I can see by the expression on your face you don't really like the idea.  
answer: (c) you don't really like the idea  
I could phone someone to bring me the money.  
answer: (b) bring me the money  
I see. So what you are saying is I'm holding up your trade.  
answer: (a) I'm holding up your trade  
Well, I did say I was sorry and I think you're being very unreasonable.  
answer: (d) you're being very unreasonable  
You say you have no choice but to call the manager.  
answer: (b) call the manager  
That sounds a good idea. I'm sure he'll sympathise.  
answer: (c) sympathise  
A10 All right, all right Mr manager. Just as you say, of course I'll wash the dishes in the kitchen.  
answer: (a) of course I'll wash the dishes in the kitchen  
116  
TOEIC tests / Incomplete Sentences / Advanced level # 10 (Answer Keys)  
Questions Index  
Accounts  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
In order to check all the telephone calls made during the month I want the account to be itemized.  
answer: (d) itemized  
All the representatives are allowed to spend money for entertaining with their expense account.  
answer: (c) expense  
To spread the cost of spending on articles you buy many big departments let you open a credit.  
answer: (b) credit  
Once you are earning money and you want to keep it safe, you can always open an account with a bank.  
answer: (a) open  
At the end of thirty days the company will ask you to settle the account.  
answer: (d) settle  
The finance director is responsible for keeping the accounts for the business.  
answer: (b) keeping  
At the end of the financial year it is the responsibility of the chief finance officer to publish the accounts.  
answer: (c) publish  
Before they got married, they decided to open a joint account.  
answer: (b) joint  
If you have saved some money, it is a good idea to put the money into a deposit account.  
answer: (d) deposit  
A10 However hard I try, I find it impossible to account for this missing sum of money.  
answer: (c) for  
117  
TOEIC tests / Incomplete Sentences / Advanced level # 11 (Answer Keys)  
Questions Index  
Advertising  
A1  
A2  
In order to make a sensible comparison among the different vacuum cleaners available, it is important to do  
some research.  
answer: (b) comparison  
The local department store has to make a sustained effort at this time of the year to satisfy customer demand  
for summer clothing.  
answer: (a) satisfy  
A3  
A4  
A5  
A6  
A7  
A good team leader must be able to inspire his colleagues to face the challenge of a downturn in business.  
answer: (d) inspire  
The current trend in children's desire to wear designer label clothes should be exploited.  
answer: (b) current  
You have to convince the public that it is in their own interest to read the instructions on all our medicines.  
answer: (c) convince  
In order to survive in this business you must adopt a competitive stance.  
answer: (d) competitive  
The consumption of alcohol is not allowed in any of the company's premises in order to present a clean  
image.  
answer: (b) consumption  
A8  
A9  
When you are setting out to attract new customers in an advertisement, choose the right words.  
answer: (c) attract  
The really effective television commercial is the one that persuades you of its authenticity.  
answer: (a) persuades  
A10 I can strongly recommend this product as the best available on the market today.  
answer: (b) product  
118  
TOEIC tests / Incomplete Sentences / Advanced level # 12 (Answer Keys)  
Questions Index  
Agreements  
A1  
A2  
A3  
A4  
A5  
A6  
The contract was signed by the three partners who thus agreed to abide by terms and conditions contained in  
it.  
answer: (c) abide  
There was nothing in the contract that specified who would be responsible in the event that one of the partners  
became seriously ill.  
answer: (b) specified  
An independent adviser was called in after the collapse of the company to resolve some of the issues that  
were not clear.  
answer: (d) resolve  
One of the parties mentioned in the original agreement has decided that she does not want to continue with  
the profit-sharing scheme.  
answer: (d) parties  
In view of the serious problems associated with the takeover the newspaper company has decided to cancel  
its offer of financial help.  
answer: (c) cancel  
The main problem was that the newly formed organisation was not attracting enough work and so they  
decided to engage the services of a public relations expert.  
answer: (b) engage  
A7  
A8  
That company has been in business for over 100 years and in fact was established in 1899.  
answer: (b) established  
After the complaint had been received from the customer about poor service, she was given a written  
assurance that the matter would be put right.  
answer: (c) assurance  
A9  
They were very careful to make sure in the original agreement that provision would be made to pay for staff  
redundancies.  
answer: (d) provision  
A10 We decided to employ a solicitor who would be able to determine the extent of our liability in this matter.  
answer: (d) determine  
119  
TOEIC tests / Incomplete Sentences / Advanced level # 13 (Answer Keys)  
Questions Index  
Applying for that Job  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
I would be very interested in applying for that job.  
answer: (c) applying  
Do you want to stand as a candidate in the local elections?  
answer: (a) stand  
They are completely fed up with all the noise in the centre of town.  
answer: (b) fed  
The reason there are no buses is because the drivers are on strike.  
answer: (c) strike  
The government has changed its policy and had a complete change of heart.  
answer: (d) heart  
This supermarket is trying to target young shoppers by offering fashionable clothes.  
answer: (a) target  
You should have bought up those shares when they were cheap.  
answer: (c) bought up  
You must try and hurry up because my patience is running out.  
answer: (a) running  
Have you ever tried your hand at running a business?  
answer: (c) hand  
A10 After all these years she has decided to take early retirement.  
answer: (d) retirement  
120  
TOEIC tests / Incomplete Sentences / Advanced level # 14 (Answer Keys)  
Questions Index  
Are You in Debt?  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
Going on a spending spree with your credit card and no concern about how you pay back the money you  
borrow, is a growing habit these days.  
answer: (b) spree  
There is a popular demand for the system that allows credit companies to offer unlimited credit to young  
people to be overhauled.  
answer: (a) overhauled  
It has been disclosed by a government agency that the percentage of under 25 year olds owing large sums to  
companies is on the increase.  
answer: (d) disclosed  
One director of a major credit company has already been forced to step down because of the bad publicity his  
company has attracted.  
answer: (c) step down  
One solution that has been suggested to control credit is to step up the regulations to make it more difficult to  
get credit in the first place.  
answer: (b) step up  
The main problem is that a debt culture has developed recently believing that it is cool to owe large sums of  
money.  
answer: (d) culture  
Recent reports have revealed that being in debt is not now looked upon as a disgrace but rather as an  
attractive way of life.  
answer: (a) revealed  
A8  
A9  
In reality it's a very long haul to get from owing to paying off all your debts.  
answer: (c) haul  
There are frequently clashes in the family home between parents and children about whether you should enter  
into credit agreements.  
answer: (b) clashes  
A10 What concerns people most are the mounting fears among governments that it will take at least a generation  
for us to be rid of excessive debt.  
answer: (c) fears  
121  
TOEIC tests / Incomplete Sentences / Advanced level # 15 (Answer Keys)  
Questions Index  
At the Computer  
A1  
A2  
Without the right software I'm afraid you can't access that particular program.  
answer: (b) access  
The aim of the office manager is to allocate enough room on the building plans so that each employee can  
have space for a personal computer.  
answer: (c) allocate  
A3  
A4  
Remember that before you leave your workstation, always shut down your computer.  
answer: (d) shut down  
It's quite easy if you want to find folders and files on the computer, all you do is click here and it immediately  
starts searching.  
answer: (b) searching  
A5  
A6  
A7  
I have tried and tried again and again and no matter what I do it still shows "error" — I just can't figure out  
what's wrong.  
answer: (c) figure out  
I spent hours writing that report and checking all the information was correct and then without thinking I  
pressed the 'delete' button.  
answer: (b) 'delete'  
It's a really clever piece of software because it enables you to display on your screen all the information in  
columns.  
answer: (c) display  
A8  
A9  
Unfortunately this program is not compatible with the operating system on my computer.  
answer: (b) compatible  
When you see that particular symbol on the screen, you have to take that as a warning that something is  
wrong.  
answer: (d) warning  
A10 With this program you can always check your spelling and grammar and if you don't want to accept what it  
shows, you simply press 'ignore'.  
answer: (a) 'ignore'  
122  
TOEIC tests / Incomplete Sentences / Advanced level # 16 (Answer Keys)  
Questions Index  
At the Office (1)  
A1  
A2  
Concern was expressed by the office manager that the company would buy an affordable financial package.  
answer: (b) affordable  
The main provider of stationery for the office suddenly announced there would be an overall increase in their  
prices.  
answer: (d) provider  
A3  
A4  
The chief administrative officer disliked lack of attention to detail and insisted that such mistakes should never  
recur.  
answer: (a) recur  
Once again the company has had to make a reduction in the number of office staff to try and recoup their  
losses.  
answer: (b) reduction  
A5  
A6  
A7  
A8  
A9  
The stock of zip discs in the office is running dangerously low.  
answer: (c) stock  
If the managers want to stay employed, they will have to learn how to stay on top of their jobs.  
answer: (b) top  
It's not worth paying for an annual service when you can simply call the supplier on an as-needed basis.  
answer: (a) needed  
The new office manager will be in charge of all the IT requirements that the company uses.  
answer: (d) charge  
Currently there is a shortage of clerical staff but it is hoped that by the end of the year they will be up to full  
capacity.  
answer: (b) capacity  
A10 Staff are always encouraged to work by themselves and whenever they meet a problem, they should use their  
own initiative.  
answer: (a) initiative  
123  
TOEIC tests / Incomplete Sentences / Advanced level # 17 (Answer Keys)  
Questions Index  
At the Office (2)  
A1  
A2  
On her retirement she was given a substantial cheque in appreciation of all the work she had done over the  
last 20 years.  
answer: (c) appreciation  
Having attended the office procedures course all employees were expected to reinforce what they had learned  
and introduce it into their daily routine.  
answer: (a) reinforce  
A3  
A4  
Visiting clients had commented on the casual dress code of most of the clerical staff.  
answer: (d) code  
The practice of staff doing physical exercises before the start of the day is well established in Japanese  
companies.  
answer: (c) practice  
A5  
There is a lengthy procedure used in this office for staff who have produced shoddy work and it begins with a  
verbal warning.  
answer: (b) verbal  
A6  
A7  
There was no fixed agenda for that particular day as it was to be regarded simply as a casual meeting.  
answer: (d) casual  
At the interview all the candidates were shown round the building but could only really catch a glimpse of the  
sort of work being carried out.  
answer: (c) glimpse  
A8  
A9  
They really need to keep a check on the stationery supplies as they've run out of A4 paper once again.  
answer: (c) out of  
Managers prefer to select people who have been exposed to many different types of office environments.  
answer: (b) exposed  
A10 A troubleshooter was brought into the office from another firm to get rid of some very outdated procedures.  
answer: (a) outdated  
124  
TOEIC tests / Incomplete Sentences / Advanced level # 18 (Answer Keys)  
Questions Index  
At the Shops  
A1  
A2  
A3  
We got there early so that we could get the best bargains in the sale before anyone else.  
answer: (c) bargains  
If you bear with me, I'll go and see whether we have that in your size.  
answer: (c) bear  
The trouble with these huge superstores is that they don't have enough checkouts to deal with customers at  
busy times.  
answer: (d) checkouts  
A4  
It started off as a small street corner shop over 30 years ago but it has now expanded into a massive  
department store.  
answer: (a) expanded  
A5  
A6  
A7  
A8  
A9  
Take a good look at the receipt when you leave so that you can see that all the items have been listed.  
answer: (b) items  
Whenever I go to the old part of a city, I like to explore all the shops selling antiques.  
answer: (d) explore  
Are you aware of the latest trend in children's clothing?  
answer: (b) trend  
They're quite strict in their policy of not giving refunds without a receipt in this store.  
answer: (c) strict  
They have a mandatory restriction in the shop with regard to the number of items of clothing that you can try  
on at one time.  
answer: (d) mandatory  
A10 The extent of the merchandise available in this one store is more than you can possibly imagine.  
answer: (a) merchandise  
125  
TOEIC tests / Incomplete Sentences / Advanced level # 19 (Answer Keys)  
Questions Index  
Business  
A1  
A2  
I was pleased to receive your response to my proposal but there are one or two points that need clarification.  
answer: (c) clarification  
A report has just been published that gives details of the causes of this trend towards informality in the  
business sector.  
answer: (a) published  
A3  
According to the findings in the report it is clear that employees under the age of 35 prefer to dress casually at  
work.  
answer: (c) findings  
A4  
A5  
A6  
Thirty years ago this kind of informality would not have been tolerated.  
answer: (d) tolerated  
All employees are kindly requested to refrain from smoking in the presence of customers.  
answer: (c) refrain  
The meeting went on for three hours and as a result there was no time left to discuss all the topics on the  
agenda.  
answer: (d) agenda  
A7  
There's really no point in hoping to add important topics right at the end of the meeting under the heading of  
any other business.  
answer: (a) business  
A8  
A9  
The chairman was obliged to bring the meeting to a halt because a fire broke out in the adjoining room.  
answer: (d) halt  
It is absolutely essential that the clerk takes care to minute any decisions that have been reached during the  
meeting.  
answer: (b) minute  
A10 As so few members had turned up at the meeting, it was decided to postpone it until further notice.  
answer: (c) postpone  
126  
TOEIC tests / Incomplete Sentences / Advanced level # 20 (Answer Keys)  
Questions Index  
Business Expressions (1)  
A1  
A2  
A3  
A4  
A5  
A6  
I heard of a new company today with which we should co-operate and do business with.  
answer: (d) do  
Shortly after he was dismissed from the firm he decided to set himself up in his own business.  
answer: (b) set  
They went into business shortly after their children had left home and got married.  
answer: (c) into  
As soon as they heard what had happened, they made it their business to find out the truth.  
answer: (a) made  
I would ask you kindly not to interfere with what I'm doing as in all honesty it's none of your business.  
answer: (c) none  
Despite all the alternations that are taking place in the department store, the management wanted to explain it  
was business as usual.  
answer: (d) usual  
A7  
A8  
A9  
She knew that there was some kind of funny business going on because strange things were happening.  
answer: (c) funny  
We really can't delay any more with our plans and must get down to business as soon as possible.  
answer: (b) get  
When the bomb went off, most of the injured were just ordinary people going about their business.  
answer: (a) about  
A10 Although they had high hopes that they would be successful, they went out of business within six months.  
answer: (c) went  
127  
TOEIC tests / Incomplete Sentences / Advanced level # 21 (Answer Keys)  
Questions Index  
Business Expressions (2)  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
I've warned you before that you shouldn't get involved in this matter and you have no business discussing it.  
answer: (c) no  
That's really not my concern at all and I'm certainly not in the business of telling others what to do.  
answer: (a) in  
She was very enthusiastic about her new job and was making rapid progress like nobody's business.  
answer: (d) like  
I really wouldn't joke about it because these people are deadly serious and mean business.  
answer: (b) mean  
He didn't hesitate to tell me that I wasn't wanted and just told me to mind my own business.  
answer: (d) mind  
I'm afraid it won't be possible to talk to the boss today because he's away on business till Tuesday.  
answer: (b) on  
He was very keen that we kept in touch and for that reason he handed me his business card.  
answer: (c) card  
This is the really important part of the machine and that's why we call it the business end.  
answer: (b) end  
The whole site has nothing but offices and administration centres and that's why we call it a business park.  
answer: (d) park  
A10 All the famous film stars, actors, directors and writers were at the festival representing the world of show  
business.  
answer: (c) show  
128  
TOEIC tests / Incomplete Sentences / Advanced level # 22 (Answer Keys)  
Questions Index  
Code of Practice  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
The company had its own code of practice in these matters.  
answer: (b) practice  
This is a prime example of what not to do.  
answer: (d) prime  
Plans have already been drawn up to deal with such situations.  
answer: (c) up  
Thousands of subscribers are already signing up for this new telephone service.  
answer: (b) subscribers  
Job losses are mainly in the blue-collar sectors of the industry.  
answer: (a) blue-collar  
The circular will contain key financial information to help investors.  
answer: (a) key  
The report is likely to show better than expected results.  
answer: (d) likely  
So many of these animals have been shot over the years that they are now classed as endangered species.  
answer: (b) endangered  
Some people are reluctant to learn a foreign language.  
answer: (c) reluctant  
A10 It was a big sacrifice for her to give up her acting career to look after her family.  
answer: (b) sacrifice  
129  
TOEIC tests / Incomplete Sentences / Advanced level # 23 (Answer Keys)  
Questions Index  
Computers  
A1  
A2  
My computer is not capable of saving material on a separate disc because it has no floppy drive.  
answer: (c) disc  
I understand that I can make it possible for both my computers to share the same programs by means of  
networking.  
answer: (d) networking  
A3  
A4  
A5  
A6  
A7  
I had only had my computer for three weeks when I had to have the hard drive replaced.  
answer: (a) replaced  
Laptop computers are becoming more and more popular in the business world.  
answer: (b) popular  
You have to have a really sharp mind in order to get your head round today's computing technology.  
answer: (d) sharp  
The great advantage of having an external zip drive is that you can use it as an extra means of storage.  
answer: (d) storage  
They tried very hard to install the new components on the computer but the language in the manual was too  
technical for them to understand.  
answer: (a) technical  
A8  
A9  
When you look at the modern office today you could compare the changes with those that took place in the  
industrial revolution in the 19th century.  
answer: (b) revolution  
In order to facilitate the method by which staff pay is calculated the company has bought a new software  
package.  
answer: (d) facilitate  
A10 Obviously a computer can take all the hard work out of processing a large mass of data.  
answer: (c) processing  
130  
TOEIC tests / Incomplete Sentences / Advanced level # 24 (Answer Keys)  
Questions Index  
Credit Card Holders  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
The stock market has hit new lows this year.  
answer: (a) lows  
The government has decided to hold an enquiry into the latest financial scandal.  
answer: (b) enquiry  
The animal rights organisation has launched a new campaign to make people aware of cruelty to animals.  
answer: (a) launched  
I was totally unaware of the increased taxes.  
answer: (d) unaware  
The price of petrol has risen again.  
answer: (b) risen  
The ordinary person is again being asked to stump up to pay for dental treatment.  
answer: (a) stump up  
This car is intended for the export market only.  
answer: (c) export  
Credit card holders struggle very hard to reduce the amount they owe.  
answer: (a) reduce  
This charity was set up to collect money for the poor.  
answer: (a) collect  
A10 Everything turned out all right in the end.  
answer: (d) turned out  
131  
TOEIC tests / Incomplete Sentences / Advanced level # 25 (Answer Keys)  
Questions Index  
Employment and Training  
A1  
We're paying for a stand at the new industrial exhibition with a view to generating interest among potential  
employees in our company.  
answer: (b) generating  
A2  
A3  
For the first three months of your employment with the firm you will be under the care of a mentor.  
answer: (d) mentor  
Although she was very tempted to accept the job she was offered, she had to reject the offer because the  
salary would have been insufficient.  
answer: (b) reject  
A4  
A5  
A6  
A7  
A university education is of course important but it is essential that all employees undergo a period of intensive  
training.  
answer: (c) training  
A newsletter is sent out every ten days to all the staff so that they receive a regular update on recent  
appointments.  
answer: (a) update  
Part of the ongoing training is to ensure that a regular time and place are set up for department heads to meet  
their staff.  
answer: (c) set up  
The head of department acknowledged that the success of the section was largely due to high quality support  
staff.  
answer: (a) success  
A8  
A9  
The pace of change in that industry is so fast that staff find it hard to keep up with the latest developments.  
answer: (d) keep up with  
It is the policy of the company to conduct all interviews for new recruits with a member of the trade union  
present.  
answer: (b) conduct  
A10 In view of the excessive workload you have at the moment I won't expect you to keep on track during the next  
few days.  
answer: (c) on track  
132  
TOEIC tests / Incomplete Sentences / Advanced level # 26 (Answer Keys)  
Questions Index  
Finance  
A1  
A2  
It's a gamble at the moment whether the company will make profit in its second year but that nevertheless is  
the desired aim.  
answer: (c) desired  
Each year the Chancellor of the Exchequer stands up in the House of Commons and gives a forecast of what  
is seen as the economic outlook for the country.  
answer: (a) forecast  
A3  
A4  
I think that your financial optimism is not really justified and you should adopt a more realistic attitude.  
answer: (d) realistic  
If you want to increase sales of a particular product, you must be sure that you are targeting the right  
customers.  
answer: (c) targeting  
A5  
The idea caught on very quickly and people were queuing up to buy the goods so that year the company's  
investment yielded substantial profits.  
answer: (b) yielded  
A6  
A7  
Overall it has not been a bad year as our costs are well down on last year's.  
answer: (a) Overall  
Managers complained bitterly at the Annual General Meeting that levels of production had dropped to an all  
time low.  
answer: (d) levels  
A8  
A9  
You have to accept that this kind of expenditure is quite typical in an enterprise of this kind.  
answer: (b) typical  
The figures that have just been published by the company's accountants will give management some kind of  
perspective on how sales are going.  
answer: (d) perspective  
A10 Whenever a member of staff makes a claim for travel expenses, they have to provide a detailed account of  
their journeys.  
answer: (a) detailed  
133  
TOEIC tests / Incomplete Sentences / Advanced level # 27 (Answer Keys)  
Questions Index  
Finance (1)  
A1  
A2  
A3  
A4  
The one big fear of all world economies is that of recession.  
answer: (c) recession  
You are never too young to start investing some money in a savings account.  
answer: (d) investing  
If ever you find you have an unexpected expense, you can always withdraw some money from your savings.  
answer: (d) withdraw  
At certain times of the year your shares will yield a good profit but you must also be prepared for them to go  
down in value.  
answer: (a) yield  
A5  
A6  
A7  
A8  
You can cut the cost of insuring your car if you keep it in a garage.  
answer: (c) cut  
We got a very good deal when we bought that three piece suite for half its usual price.  
answer: (a) deal  
Now that the summer has started, big department stores are hoping that sales of holiday items will take off.  
answer: (c) take off  
The two companies have decided to merge because they believe that their combined resources will produce  
greater profits.  
answer: (a) merge  
A9  
When someone dies and their assets reach a certain figure, their family has to pay an additional tax.  
answer: (c) assets  
A10 The loan you have taken out is for a fixed term, which in your case is 5 years.  
answer: (b) fixed  
134  
TOEIC tests / Incomplete Sentences / Advanced level # 28 (Answer Keys)  
Questions Index  
Finance (2)  
A1  
A2  
When you go to an auction and you want to buy a particular item, you can simply make a bid for it.  
answer: (d) bid  
The larger company did not really want to join with the smaller one because it was more interested in a  
takeover.  
answer: (d) takeover  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
Trading on the stockmarket just before Christmas is usually very slow.  
answer: (b) Trading  
This sport centre has largely been funded by money that has come from the national lottery.  
answer: (d) funded  
The reason for the slowdown in the economy is because there is a great deal of uncertainty at the moment.  
answer: (c) slowdown  
The upturn in the market was seen as a positive sign that the recession was over.  
answer: (a) upturn  
The order books for manufacturers of small cars are now full following the rise in petrol.  
answer: (b) order  
The future of his job was at stake when he made the decision to invest in new machinery.  
answer: (c) stake  
After their house had been valued, they decided to sell it and buy a bigger one.  
answer: (a) valued  
A10 Fifty people were made redundant when the company suffered a severe financial shock.  
answer: (d) redundant  
135  
TOEIC tests / Incomplete Sentences / Advanced level # 29 (Answer Keys)  
Questions Index  
Finance (3)  
A1  
A2  
If you cannot get a job and remain unemployed for a long period, you can claim some money from the state.  
answer: (c) unemployed  
The great thing about this guarantee is that there is never any doubt and there is no quibble about getting your  
money back.  
answer: (c) quibble  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
There is a substantial shortfall between the money you have available and the amount you need to spend.  
answer: (b) shortfall  
When you retire, you should get a pension and a lump sum from your employers.  
answer: (a) lump  
Investors are people who put money into a business in the hope of making a profit.  
answer: (d) Investors  
When you take out a large loan over many years, you don't start paying off the capital for some time.  
answer: (c) capital  
We will make no charge for the catalogue, which you can take with our compliments.  
answer: (c) charge  
It may seem a long way into the future but in the end you will get some benefit from your investment.  
answer: (b) benefit  
There is still an outstanding balance on that account, which must be paid in 30 days.  
answer: (a) balance  
A10 Interest rates are at their lowest level since the 1950's.  
answer: (b) rates  
136  
TOEIC tests / Incomplete Sentences / Advanced level # 30 (Answer Keys)  
Questions Index  
Guarantees and Warranties  
A1  
If you go to an unauthorized garage to have your car serviced, the consequence is that your warranty will be  
invalid.  
answer: (a) consequence  
A2  
A3  
A4  
A5  
The guarantee, as I understood it, implied that everything was covered.  
answer: (b) implied  
I regret to inform you that as your guarantee expired last week, we can't help you.  
answer: (c) expired  
A warranty is to be looked on as a sort of promise between the manufacturer and you.  
answer: (d) promise  
Sometimes people don't bother about guarantees because the reputation of the manufacturer is enough for  
them.  
answer: (d) reputation  
A6  
A7  
Certain warranties require the purchaser to have the item serviced at regular intervals.  
answer: (c) require  
You will find that such warranties are not worth buying because the cover provided is frequently not worth the  
extra expense.  
answer: (b) frequently  
A8  
A9  
This kind of legislation is in existence to protect the customer from worthless warranties.  
answer: (b) protect  
You sometimes have to consider very seriously whether to buy a second hand car which has no guarantee.  
answer: (a) consider  
A10 Sometimes you get a one year warranty, a two year one or even a six month one — they all vary.  
answer: (d) vary  
137  
TOEIC tests / Incomplete Sentences / Advanced level # 31 (Answer Keys)  
Questions Index  
How to agree  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
You can be absolutely sure I'm on your side.  
answer: (d) side  
You can rely on me for your support.  
answer: (b) rely  
Our views clearly coincide at this point I'm pleased to say.  
answer: (d) coincide  
Fortunately the leader and all her members were singing from the same hymn sheet.  
answer: (a) hymn  
It's good that we both have the same way of looking at things.  
answer: (c) looking  
I'm pleased to say that we speak on this matter with one voice.  
answer: (d) voice  
I certainly won't raise any objection when you make your proposal.  
answer: (b) raise  
I'm with you all the way as far as that's concerned.  
answer: (a) with  
I'm happy to endorse those sentiments and wish you every success.  
answer: (c) endorse  
A10 When it comes to the vote I'm willing to put my hand up and support you.  
answer: (d) hand  
138  
TOEIC tests / Incomplete Sentences / Advanced level # 32 (Answer Keys)  
Questions Index  
How to apologize  
A1  
A2  
A3  
A4  
A5  
Please forgive me for interrupting you, I didn't realize you were busy with someone else.  
answer: (d) forgive  
I'm very sorry that I'm late but there is a train strike on at the moment.  
answer: (b) sorry  
Please send my apologies to the meeting as I shan't be able to attend.  
answer: (a) apologies  
There's really no excuse for my behaviour last night. I can only think that I'd had too much to drink.  
answer: (c) excuse  
I know I shouldn't have made those remarks about your work and I hope you now know how deeply I regret  
what I said.  
answer: (b) regret  
A6  
A7  
A8  
A9  
I must beg your pardon, I mistook you for somebody else.  
answer: (d) beg  
If it helps to put things right, please let me take back everything I said earlier.  
answer: (b) back  
Please accept this small present as my way of making amends for all the trouble I've caused.  
answer: (c) amends  
All I can do now is simply beg your indulgence and hope that in time we can get back to where we used to be.  
answer: (d) indulgence  
A10 In their religion as long as they repent, they will be forgiven their sins.  
answer: (a) repent  
139  
TOEIC tests / Incomplete Sentences / Advanced level # 33 (Answer Keys)  
Questions Index  
How to ask the way  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
Am I going in the right direction for the post office?  
answer: (d) direction  
Can you tell me please how I get to the cinema from here?  
answer: (b) get  
Could you please point me in the direction of the motorway?  
answer: (c) point  
I'm making for the M25 motorway — is this road the most direct route?  
answer: (d) direct  
Could you tell me please how far I am from the town centre?  
answer: (b) far  
Can you help please because I've lost my way and need to get to the shops before closing time?  
answer: (a) need  
I'm making for the town hall — am I anywhere near?  
answer: (b) making  
I took the wrong turning at the last road junction, can you tell me how I get back on the motorway?  
answer: (d) turning  
According to this map I should be near the church. Is it near?  
answer: (c) According  
A10 Is this right for the railway station?  
answer: (d) right  
140  
TOEIC tests / Incomplete Sentences / Advanced level # 34 (Answer Keys)  
Questions Index  
How to complain  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
I'm really not satisfied with the way you have handled the situation.  
answer: (b) handled  
I've really had enough of all your excuses, what I want is some action.  
answer: (a) action  
You've refused to help me now for six months and so I shall now have to take the matter further.  
answer: (d) further  
I must insist you do something immediately as I've been patient long enough.  
answer: (c) insist  
I now want some kind of compensation for the total lack of service I've experienced.  
answer: (a) lack  
I'm obviously not getting anywhere with my complaint please let me talk to someone senior to you.  
answer: (d) senior  
I'm very unhappy with the way I've been treated. No one seems at all interested in my case.  
answer: (b) treated  
I believe I have very good grounds for suing your company for negligence.  
answer: (c) grounds  
If you don't do something today, I shall be forced to take legal action.  
answer: (d) forced  
A10 You're the tenth person I've been put through to and I'm on the point of losing my temper.  
answer: (b) temper  
141  
TOEIC tests / Incomplete Sentences / Advanced level # 35 (Answer Keys)  
Questions Index  
How to criticize  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
Quite honestly I didn't think much of the standard of acting in the play.  
answer: (d) much  
If you want my honest opinion, I thought the food tasted revolting.  
answer: (c) honest  
To come straight to the point I think the management team needs replacing.  
answer: (d) point  
There are several matters on which I should like to take issue concerning your report.  
answer: (c) issue  
There's really no virtue in me pussyfooting around because I might as well tell you it's awful.  
answer: (b) footing  
I have a long list of things I think are wrong, where shall I start?  
answer: (d) list  
I'm afraid to tell you that your standard of work has fallen well below what we think is acceptable.  
answer: (c) acceptable  
In all honesty if I said that everything was all right, I'd simply be lying.  
answer: (a) lying  
If you can't improve your level of work, I'm afraid you'll have to look elsewhere for another job.  
answer: (b) elsewhere  
A10 I'm sick and tired of always having to put right your mistakes.  
answer: (d) tired  
142  
TOEIC tests / Incomplete Sentences / Advanced level # 36 (Answer Keys)  
Questions Index  
How to disagree  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
I'm sorry but I can't share your opinion on that.  
answer: (b) share  
I very much regret that we must part company on that issue.  
answer: (c) part  
Let's be honest about it we'll never agree on that because our views are diametrically opposed.  
answer: (d) opposed  
We'll never agree, that's clear so let's beg to differ.  
answer: (c) beg  
You can argue with me till the cows come home but I can't accept that.  
answer: (d) home  
I really see no point in continuing this argument because we have no common ground.  
answer: (c) common  
There's absolutely no way I can meet you on that matter.  
answer: (a) meet  
Nothing in the world will ever make me change my mind on that subject.  
answer: (b) mind  
I would love to meet you half way but I'm afraid I can't because with me it's a matter of principle.  
answer: (d) principle  
A10 Let's face it, you and I will never see eye to eye on this.  
answer: (c) face  
143  
TOEIC tests / Incomplete Sentences / Advanced level # 37 (Answer Keys)  
Questions Index  
How to encourage  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
Well done! This is a very good piece of work.  
answer: (b) done  
I must congratulate you on your efforts. Keep it up!  
answer: (c) Keep  
Don't give up whatever you do. I'm sure you'll make it in the end.  
answer: (d) make  
I'll stand by you no matter what happens.  
answer: (a) stand  
I'm sure if you persevere, you'll succeed.  
answer: (d) persevere  
You've clearly got talent and it's obvious that you'll get to the top.  
answer: (c) talent  
I've watched a lot of young people try to make a success of it, but you're the only one I really believe in.  
answer: (d) believe  
I see no reason why you shouldn't be accepted as an employee.  
answer: (c) reason  
Never give up. That's a good philosophy.  
answer: (a) give  
A10 You mustn't ever be put off by a few setbacks.  
answer: (c) put  
144  
TOEIC tests / Incomplete Sentences / Advanced level # 38 (Answer Keys)  
Questions Index  
How to make exclamations  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
What a wonderful day to see the mountains on!  
answer: (c) on  
How stupid can I get! I left my keys in the door overnight.  
answer: (d) left  
For goodness sake stop complaining about the weather! It'll stop raining soon.  
answer: (c) complaining  
What on earth are you talking about? I can't make head or tail of it.  
answer: (a) tail  
How nice of you to come all this way just to wish me a happy birthday.  
answer: (d) way  
What a disaster! I don't believe anything else could go wrong now.  
answer: (b) wrong  
Wow! You've certainly made a good job of decorating this room.  
answer: (a) job  
Well blow me down! I just can't believe I've actually passed my exam.  
answer: (b) passed  
You could have knocked me down with a feather! You mean to say he's actually cleaned my car.  
answer: (d) actually  
A10 I'll go to the foot of my stairs! It must be at least 20 years since we last met.  
answer: (c) least  
145  
TOEIC tests / Incomplete Sentences / Advanced level # 39 (Answer Keys)  
Questions Index  
Insurance Policy Vocabulary  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
I took out a life insurance policy with State Ranch Insurance Company last week.  
answer: (b) policy  
My insurance premiums are only $70 per month.  
answer: (c) premiums  
In the event of my death, the beneficiary will be my widow.  
answer: (d) beneficiary  
My insurance does not cover me if I commit suicide.  
answer: (b) cover  
The amount of money that my wife will get has already been calculated by State Ranch's actuary.  
answer: (c) actuary  
If I decide that I no longer need my insurance, I can cash it in for the amount of its return value.  
answer: (d) return  
Before I got the insurance, I had to receive a complete physical examination.  
answer: (d) examination  
I am feeling great, because the doctor told me that I have a life expectancy of 82 years!  
answer: (c) expectancy  
Even if I am late in paying, the insurance remains in effect for a grace period of 30 days.  
answer: (a) grace  
A10 The insurance is pretty expensive though: I am a policeman, so there are a lot of occupational hazards.  
answer: (c) hazards  
146  
TOEIC tests / Incomplete Sentences / Advanced level # 40 (Answer Keys)  
Questions Index  
Internet Business (1)  
A1  
A2  
A3  
One of the great advantages of using the Internet is that people can interact more quickly.  
answer: (d) interact  
It's no good spending a small fortune on new IT equipment as it's more cost effective to hire it.  
answer: (c) effective  
One of the fashionable ways of saying you've been sacked is to say that your company is downsizing but  
you've still lost your job.  
answer: (a) down  
A4  
A5  
A6  
The important thing to realise is that your service is not a little island on its own because all the services in this  
company are interconnected.  
answer: (b) inter  
Whereas ten years ago we only dealt with customers in this country nowadays we are truly global with  
branches all over the world.  
answer: (d) global  
One of the most successful tools in your organisation is that of good communication because everybody  
knows what's going on.  
answer: (a) communication  
A7  
A8  
Let me just recap what we have agreed in the agenda so far if nobody minds me going over it all again.  
answer: (c) recap  
You have to realise that not all your clients can reach you online because they don't have access to a  
computer.  
answer: (b) access  
A9  
There are times when you have to force yourself to improve your performance and that's simply called self-  
motivation.  
answer: (d) motivation  
A10 You must think big in this business and not just think short term but what you hope to do in ten years' time.  
answer: (a) term  
147  
TOEIC tests / Incomplete Sentences / Advanced level # 41 (Answer Keys)  
Questions Index  
Internet Business (2)  
A1  
A2  
It's all very well having a dream or an idea but you must know where you're going and what your goal is.  
answer: (c) goal  
Her job in the company was to sort out the relevant information thereby filtering it so that only appropriate  
material was sent to her directors.  
answer: (b) filtering  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
She told him to stop wasting time by coming up with tried and tested ideas and in this way simply re-inventing  
the wheel.  
answer: (d) wheel  
The product had been on the market for some years and was selling well but somehow the image was in need  
of a face lift or enhancement.  
answer: (a) enhancement  
In the hope of finding fresh ideas he used the internet to help him by using as many search portals as he could  
discover.  
answer: (b) portals  
You must increase the sale of this commodity by trying to interest a different age range and by tapping into  
their society.  
answer: (c) tapping  
You'll never make any more money or generate new income if you keep using that unimaginative marketing  
logo.  
answer: (a) generate  
Now that you've explained the scope and dimension of the market, we are very keen to inject some money  
into your project.  
answer: (d) dimension  
There is always a risk in any business venture when your scheme is based on an entirely new concept.  
answer: (a) venture  
A10 Get in there first and don't hesitate to act as the boss and take the lead.  
answer: (b) lead  
148  
TOEIC tests / Incomplete Sentences / Advanced level # 42 (Answer Keys)  
Questions Index  
Interviews and Jobs  
A1  
A2  
A3  
One of the most important qualities which the panel is looking for in a candidate is the ability to work with  
others.  
answer: (d) ability  
Once the applications have been looked at the usual procedure for the panel is to follow up the references of  
those candidates who have been shortlisted.  
answer: (c) up  
They were so impressed with the way she reacted to their questions that they didn't hesitate to offer her the  
job.  
answer: (b) hesitate  
A4  
A5  
A6  
As this job was of a very specialist nature an expert was invited to join the interview panel.  
answer: (a) expert  
After the interview one of the candidates constantly phoned the office to see whether he had been successful.  
answer: (c) constantly  
She was in such a state of extreme nervousness when she was called in for the interview that she burst into  
tears.  
answer: (b) called in  
A7  
A8  
A9  
From the point of view of relevant background she was the ideal candidate at least on paper.  
answer: (d) background  
It is absolutely essential in an interview to give the impression at least that you are full of confidence.  
answer: (c) confidence  
One of the most popular questions asked of interviewees is to explain their strengths and weaknesses.  
answer: (a) weaknesses  
A10 Each candidate was asked to present a short account of how they saw the future of the company.  
answer: (b) present  
149  
TOEIC tests / Incomplete Sentences / Advanced level # 43 (Answer Keys)  
Questions Index  
Invoices  
A1  
A2  
A3  
There is an additional charge added to the price of the product if you want to have it delivered to your house.  
answer: (b) charge  
You should have read the terms of payment as soon as you received the invoice for the goods.  
answer: (d) terms  
In order to cut down the expenses of compiling and sending out the invoices, you need to employ an efficient  
administrator.  
answer: (c) efficient  
A4  
A5  
A6  
A7  
It's always a good idea to get an estimate of what the cost of the work will be before the invoice lands on your  
doormat.  
answer: (b) estimate  
I do like to get a prompt reply to my letters especially when they are referring to the amount of money I'm  
supposed to be paying.  
answer: (a) prompt  
Just as we were about to leave the restaurant, the waiter came running up to apologize there had been a  
mistake in the bill.  
answer: (c) mistake  
The company were very quick to point out it was their fault we had been sent the wrong invoice and they  
rectified it immediately.  
answer: (b) rectified  
A8  
A9  
In view of our previous orders over the last year we were offered a 10% discount on any future dealings.  
answer: (d) discount  
He appreciated the additional welcome and help he received from the department store staff as he had after  
all been a longstanding customer.  
answer: (a) customer  
A10 She got quite angry about the size of the invoice until it was pointed out that it was the government who  
imposed the value added tax.  
answer: (b) imposed  
150  
TOEIC tests / Incomplete Sentences / Advanced level # 44 (Answer Keys)  
Questions Index  
Job Interview  
A1  
A2  
A3  
A4  
A5  
A6  
Tell us something about your background in the engineering industry?  
answer: (b) background  
I see from your application form that you have had three different jobs in the last 5 years.  
answer: (d) application  
What sort of period of time would you stay with us if we offered you the job?  
answer: (c) period  
Describe how you would describe yourself in five years' time.  
answer: (d) yourself  
Give us some idea of what you believe are your strengths and weaknesses.  
answer: (b) strengths  
As this is a managerial post, we must ask you how you deal with bad time keeping or unpunctuality in an  
employee.  
answer: (c) time  
A7  
A8  
A9  
Imagine one of your staff loses her temper and shouts at you in front of others, how would you deal with this?  
answer: (d) deal  
What would you say to a member of your staff who always handed his work in late?  
answer: (b) handed  
I should explain that we would naturally honour any previous holiday arrangements you have made.  
answer: (d) honour  
A10 Finally now that we've asked you several questions, do you want to put any to us?  
answer: (b) put  
151  
TOEIC tests / Incomplete Sentences / Advanced level # 45 (Answer Keys)  
Questions Index  
Legal Expressions  
A1  
A2  
If you drive faster than the stated speed limit, you are simply breaking the law.  
answer: (d) breaking  
However angry you may get at what someone has done to you, the police always advise you not to take the  
law into your own hands.  
answer: (b) hands  
A3  
A4  
A5  
A6  
In London in any underground station it is against the law to smoke.  
answer: (d) against  
Even if you think you may have got away with a crime, in most cases the long arm of the law will catch you.  
answer: (a) arm  
In that particular industry everyone has to look after themselves because the law of the jungle rules.  
answer: (c) jungle  
They have no respect for modern conventions and do exactly what they want — they are a law unto  
themselves.  
answer: (a) unto  
A7  
A8  
Her parents are very strict and frequently lay down the law about the way she behaves.  
answer: (c) lay  
Although technically his judgement was not according to the letter of the law, most people thought the judge  
was right to let the man go free.  
answer: (d) letter  
A9  
I get the impression sometimes that she thinks she can never do anything wrong almost as if she is above the  
law.  
answer: (a) above  
A10 All governments want people to live in peace and comfort and so they try to promote a sense of law and  
order.  
answer: (b) order  
152  
TOEIC tests / Incomplete Sentences / Advanced level # 46 (Answer Keys)  
Questions Index  
Letter of Complaint (1)  
A1  
A2  
A3  
A4  
A5  
A6  
I am writing this letter to you as a sort of last resort since all my attempts to phone you  
answer: (d) resort  
and to try and make an appointment to meet you and discuss my problem with you have been unsuccessful.  
answer: (c) appointment  
I would like to tell you the story from the very beginning.  
answer: (d) very  
In January this year I bought a washing machine from you for which I paid cash  
answer: (a) cash  
and made arrangements for it to be delivered to my home in Southcote on the following Tuesday.  
answer: (b) arrangements  
I stayed in all day on purpose as you had informed me that you could not be sure at what time of day the  
washing machine would arrive.  
answer: (c) purpose  
A7  
A8  
A9  
In the end nobody came that day. When I phoned, I was told it would come the following Tuesday.  
answer: (d) would  
Again I stayed in all day in vain and there was no delivery.  
answer: (a) vain  
After six more phone calls I eventually succeeded in settling on a date  
answer: (c) eventually  
A10 and the machine came on Tuesday February 20th — almost 5 weeks after the promised delivery date.  
answer: (b) promised  
153  
TOEIC tests / Incomplete Sentences / Advanced level # 47 (Answer Keys)  
Questions Index  
Letter of Complaint (2)  
A1  
A2  
I had the washing machine fitted by a reputable plumber but he was unable to make the thing work.  
answer: (c) reputable  
Apparently one of the components was faulty and he recommended that I got back to you so that a  
replacement could be fitted.  
answer: (d) Apparently  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
When I telephoned your store and explained the situation to your receptionist,  
answer: (b) situation  
I was greeted with the comment, 'Oh not you again'  
answer: (d) greeted  
which I found most offensive especially since throughout the protracted period of waiting for the machine  
answer: (c) offensive  
I remained calm although I believe I have every reason for kicking up a fuss.  
answer: (b) kicking  
I eventually got put through to the technical department  
answer: (a) through  
who were most off hand  
answer: (d) off  
and told me there was little that could be done immediately  
answer: (b) little  
A10 since there were a number of people off sick.  
answer: (c) off  
154  
TOEIC tests / Incomplete Sentences / Advanced level # 48 (Answer Keys)  
Questions Index  
Letter of Complaint (3)  
A1  
A2  
A3  
A4  
A5  
We now move on to late March when I imagine that the sick employees were fully recovered  
answer: (d) recovered  
and one of your technical staff came out to see me with the intention of replacing the defective part.  
answer: (a) defective  
Unfortunately he had brought the wrong part with him  
answer: (c) brought  
and was very unsure as to when he would be able to find the right part and get it back to me.  
answer: (b) unsure  
Another visit took place in late April but the engineer, although he had got the right part with him, was unable  
to make the washing machine work.  
answer: (d) place  
A6  
A7  
A8  
A9  
It was at this stage that I was seriously considering getting rid of the machine  
answer: (a) rid  
and asking for a refund  
answer: (b) refund  
When I raised this matter with one of your staff  
answer: (d) raised  
I was informed that this was out of the question  
answer: (c) question  
A10 and they would send someone in the 'near future'.  
answer: (a) near  
155  
TOEIC tests / Incomplete Sentences / Advanced level # 49 (Answer Keys)  
Questions Index  
Letter of Complaint (4)  
A1  
A2  
A3  
At the beginning of May I decided that the only course of action was to pay a visit to your store  
answer: (c) pay  
and meet you face to face so that the matter could be settled once and for all.  
answer: (d) all  
Admittedly I should have checked first since when I reached the shop I was led to believe that you were out for  
the day.  
answer: (a) Admittedly  
A4  
A5  
A6  
A7  
A8  
Throughout this time of course I have been without the facility of a washing machine  
answer: (b) facility  
and have had to use the local launderette.  
answer: (c) launderette  
From the end of May until August I have been away on business and was surprised that during that period  
answer: (d) during  
no effort has been made to write to me and keep me up to date.  
answer: (b) up  
Since returning in September I have made at least a dozen phone calls and quite frankly I have reached the  
end of my tether.  
answer: (a) tether  
A9  
and must insist that you do something immediately to put the matter right.  
answer: (c) insist  
A10 If I do not hear from you by the end of this week I shall be forced to seek legal advice.  
answer: (d) seek  
156  
TOEIC tests / Incomplete Sentences / Advanced level # 50 (Answer Keys)  
Questions Index  
Money  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
It's useful when you go to an auction if you're ready with cash in hand.  
answer: (d) hand  
I prefer to deal in hard cash rather than cheques.  
answer: (b) hard  
Every office has a certain amount of petty cash to pay for things like tea, coffee or stamps.  
answer: (d) petty  
At the moment we are experiencing some cash flow problems because little money is coming in.  
answer: (c) flow  
At the casino you can cash in your chips at the desk.  
answer: (d) in  
Whatever she does, she just can't help making money.  
answer: (b) making  
There doesn't seem to be anyone working really hard for the business and yet they all seem to earn easy  
money.  
answer: (c) easy  
A8  
A9  
If you don't want to use a cheque or postal order, you can always use a money order.  
answer: (a) order  
That new invention has been very successful and has proved to be a money spinner for its creator.  
answer: (c) spinner  
A10 This machine is obviously useless and if I were you I'd get your money back.  
answer: (a) back  
157  
TOEIC tests / Incomplete Sentences / Advanced level # 51 (Answer Keys)  
Questions Index  
Money Matters (1)  
A1  
A2  
Even after their recent heavy expenses, they still found there was a healthy balance in their bank account.  
answer: (c) balance  
As the builder wanted cash for the work he had done, she had to go to the bank personally to take out the  
money herself.  
answer: (b) take out  
A3  
A4  
A5  
It was considered a very good time to apply for a mortgage to buy the house because interest rates were very  
low.  
answer: (c) mortgage  
Before they could borrow a large sum of money to buy the house, they had to make sure they had enough  
money to be able to make a down payment.  
answer: (a) down  
All the transactions you make on your internet account are recorded so that you can check the details at any  
time.  
answer: (d) transactions  
A6  
A7  
A8  
I'm afraid this cheque will be of no value until you have put your signature on it.  
answer: (a) signature  
The bank refused to accept the money order because the customer had no proof of identity.  
answer: (c) accept  
Under the rules laid down by the bank there is a restriction on the amount of money you can get out from a  
cash machine in any one day.  
answer: (b) restriction  
A9  
The bank clerk at the counter did not know the customer and in view of the large amount of money involved  
was naturally cautious about paying out the sum on the cheque.  
answer: (d) cautious  
A10 The bank will simply not let you borrow any money unless you can prove that you have been in regular  
employment for at least three years.  
answer: (c) borrow  
158  
TOEIC tests / Incomplete Sentences / Advanced level # 52 (Answer Keys)  
Questions Index  
Money Matters (2)  
A1  
A2  
A3  
A4  
A5  
Good accounting procedures are very important if you want to run a business profitably and successfully.  
answer: (b) accounting  
The company fell heavily into debt when it took on too many customers and offered them all cheap warranties.  
answer: (a) debt  
Once you have built up your company, you must remember to keep in touch with your original clients.  
answer: (c) clients  
Each department within the organisation is given a budget within which it has to remain for the whole year.  
answer: (d) budget  
When the time came to close the business down, its entire assets had to be calculated so that the creditors  
could be paid off.  
answer: (b) assets  
A6  
A7  
The manager called in her chief clerk because she could not reconcile the figures on the monthly spreadsheet.  
answer: (c) reconcile  
Every year the college finance officer did not look forward to the visit from the government official who came to  
audit the accounts.  
answer: (d) audit  
A8  
A9  
It was a great relief to Charlie when he realized that he had come to the end of his agreement with the bank  
and there was only one outstanding payment left.  
answer: (c) outstanding  
The building society sent a letter to all its savers and borrowers that there would be a reduction in the interest  
rate.  
answer: (b) borrowers  
A10 Shortly after the couple had bought their first house, they saw the number of bills accumulate rapidly.  
answer: (c) accumulate  
159  
TOEIC tests / Incomplete Sentences / Advanced level # 53 (Answer Keys)  
Questions Index  
Money Matters (3)  
A1  
A2  
A3  
A4  
A5  
The representative of the financial consultants assured her that the policy of the firm was that of complete  
commitment.  
answer: (c) commitment  
There is no need to worry about the money side of the project because funds are available from the charity  
sponsoring us.  
answer: (b) funds  
The present finance minister has adopted a very conservative approach towards change and always follows a  
very cautious policy.  
answer: (d) conservative  
As all advisers always do, she stressed that investing in this particular market had to be considered as a long-  
term commitment over at least 10 years.  
answer: (c) long-term  
The best way to develop an income for the future is to invest in a series of companies and in that way to build  
up a portfolio.  
answer: (b) portfolio  
A6  
A7  
I strongly recommend investing in these shares because you will get a very good return after only a few years.  
answer: (c) return  
The question is whether it is wise to sell up all your shares at this stage rather than wait to see how the market  
is next year.  
answer: (b) wise  
A8  
A9  
There is no question that the most important resource in that company is its youthful enthusiasm.  
answer: (c) resource  
If you want to make a good job of selling shares to the public, you must have an element of aggression in your  
approach.  
answer: (b) aggression  
A10 It's a personal matter whether you choose stock from this company or from that because in the end it's an  
attitude of mind.  
answer: (c) attitude  
160  
TOEIC tests / Incomplete Sentences / Advanced level # 54 (Answer Keys)  
Questions Index  
Money Matters (4)  
A1  
There is one date you mustn't forget and that's the deadline for sending in details of your earnings to the tax  
office.  
answer: (b) deadline  
A2  
A3  
A4  
If you are self-employed, you must make sure that you fill out the form indicating how much you have earned.  
answer: (c) fill out  
If the department agrees that you have paid too much tax in the year, you will receive a refund in due course.  
answer: (d) refund  
Each month when you receive your pay, the employer withholds a certain amount to pay towards your  
pension.  
answer: (a) withholds  
A5  
A6  
A7  
A8  
When you take out a loan, you have to pay interest on the amount you owe.  
answer: (c) owe  
In the tax office there will be a file that holds all the documents and papers connected with you.  
answer: (a) file  
There is quite a heavy financial penalty attached to any action that involves late payment of taxes.  
answer: (d) penalty  
Under the new regulations you can agree yourself to calculate the tax you have to pay on the income over the  
previous year.  
answer: (b) calculate  
A9  
As the couple had a joint account, the money to pay the mortage was taken from there.  
answer: (a) joint  
A10 You can decide, if you so wish, to give up your right to take your pension at an earlier date.  
answer: (b) give up  
161  
TOEIC tests / Incomplete Sentences / Advanced level # 55 (Answer Keys)  
Questions Index  
Money Slang Expressions  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
Mary: Did you know there are loads of slang words for money, like bread for example?  
answer: (c) loads  
John: I suppose there are when you come to think about it — like dough, which is similar to your word bread.  
answer: (d) come  
Mary: One of my favourites is dosh. I like the sound of it.  
answer: (a) favourites  
John: Well if you're referring to sound. What about spondulicks?  
answer: (b) referring  
Mary: Yes, that's excellent. Another short sound that appeals to me is brass.  
answer: (c) appeals  
John: Another one that rhymes with jolly is the word lolly.  
answer: (d) rhymes  
Mary: An expression which sounds very decadent of course is filthy lucre.  
answer: (a) decadent  
John: That's true and then there's that word that also has the same meaning as something that's been  
stolen — loot.  
answer: (c) meaning  
A9  
Mary: The one that sounds very grand because it in a way hides the fact that it means money and that's the  
wherewithal.  
answer: (b) hides  
A10 John: Actually, I'm a little embarrassed about this but I haven't any money to pay for the bus home. Do you  
think you could lend me some readies?  
answer: (d) embarrassed  
162  
TOEIC tests / Incomplete Sentences / Advanced level # 56 (Answer Keys)  
Questions Index  
Online Marketing Campaign  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
She was going to discuss the matter either with her colleagues or her family.  
answer: (d) either  
Our project team tried hard to think of all the possible alternatives before making a decision.  
answer: (a) of  
Timing can be extremely crucial when you're considering launching a new online marketing campaign.  
answer: (c) extremely  
Are you able to accept our conditions of delivery in line with our recent invoice?  
answer: (c) accept  
Fortunately for us we're finding our new internet division is showing an increased profit.  
answer: (b) profit  
Following some recent research our engineers found that our index system has scope for fast improvement.  
answer: (c) found  
In our line of business it is vital to host our website on our own server instead of getting someone else to do it.  
answer: (d) instead  
Before you employ new staff you should carry out a careful examination of their personal qualities and  
professional experience.  
answer: (a) careful  
A9  
Thanks to the high standards of service we offer our customers, we have been able to establish an excellent  
reputation.  
answer: (c) reputation  
A10 An interactive website can save your organisation significant amounts of time and money that would otherwise  
be spent on correspondence.  
answer: (b) significant  
163  
TOEIC tests / Incomplete Sentences / Advanced level # 57 (Answer Keys)  
Questions Index  
Pay and Allowances  
A1  
A2  
On the basis of her ten years' service she immediately qualified for the extended annual leave of six weeks.  
answer: (b) basis  
Although he knew it was a sensitive subject, his boss had to ask him the delicate question about his drink  
problem.  
answer: (d) delicate  
A3  
A4  
A5  
At the interview each applicant was able to negotiate the level of remuneration they would be expecting to  
receive.  
answer: (a) negotiate  
Under the new flexible arrangements coming into force soon all employees can decide what time to start and  
when to finish.  
answer: (c) flexible  
According to the contract you are not eligible for the new allowance until you have been with the company one  
year.  
answer: (d) eligible  
A6  
A7  
The only way you can hope to raise the level of your pay is to take on greater responsibility.  
answer: (b) raise  
She is trying to get some form of compensation to make up for the poor working conditions she had to put up  
with for all those years.  
answer: (c) compensation  
A8  
A9  
Of course there is a little extra added to your salary because you will benefit from the inner city allowance.  
answer: (b) benefit  
The hourly wage for all part time clerical assistants has gone up by 40% since 2000.  
answer: (a) wage  
A10 Remember when you stop work and retire, you will be able to receive the company pension.  
answer: (d) retire  
164  
TOEIC tests / Incomplete Sentences / Advanced level # 58 (Answer Keys)  
Questions Index  
Planning a Business  
A1  
A2  
A3  
A4  
It is essential before starting a business to work on a plan to avoid problems later on.  
answer: (c) avoid  
The biggest risk in business can be eliminated if you have sufficient capital to start with.  
answer: (b) risk  
Even when the economic situation is strong, there is always present the need for planning in a new business.  
answer: (d) strong  
Whatever happens in the future there is absolutely no substitute for good market research before you launch a  
new product.  
answer: (c) substitute  
A5  
A6  
Your primary concern is naturally the plan but don't forget your capital or your premises.  
answer: (b) primary  
When people are considering whether to loan your new business a substantial sum, they are going to evaluate  
your potential.  
answer: (c) evaluate  
A7  
A8  
It is worthwhile gathering as much market research information as possible before you work out your plan.  
answer: (d) gathering  
Her next task was to have a meeting with the bank manager to demonstrate that she had a secure enough  
plan to warrant a loan.  
answer: (b) demonstrate  
A9  
There are certain weaknesses in your plan that need to be addressed urgently if you are to succeed.  
answer: (c) addressed  
A10 Since the start of the business many new ideas have developed out of the original plan.  
answer: (a) developed  
165  
TOEIC tests / Incomplete Sentences / Advanced level # 59 (Answer Keys)  
Questions Index  
Product Improvement  
A1  
A2  
Before the product is put on the market, the company must ascertain whether it complies with safety  
standards.  
answer: (c) ascertain  
It is absolutely essential to do some thorough research before you even think of putting a new product on the  
market.  
answer: (b) research  
A3  
A4  
You have a responsibility to the public to ensure your toy products are suitable for children to play with.  
answer: (a) responsibility  
The company is busy trying to solve the problems arising from the sudden drop in sales of their cosmetic  
products.  
answer: (b) solve  
A5  
A6  
The job of the organizer of this particular section is to train the members to deal politely with any complaints  
from the public.  
answer: (b) organizer  
Inspiration has its place in any form of product development but at the same time you also need to adopt  
some kind of systematic approach.  
answer: (a) systematic  
A7  
A8  
A logical approach to new ideas is to be welcomed but you do need a strong element of imagination as well.  
answer: (d) logical  
Since 1993 or if you like within the last decade, there have been many products that have failed because of  
poor marketing.  
answer: (b) decade  
A9  
We would definitely like to examine the proposal you have presented to us with a view to including it in our  
current range of products.  
answer: (c) examine  
A10 As we have enough money in our present budget, we are happy to launch this new product in the nature of an  
experiment.  
answer: (b) experiment  
166  
TOEIC tests / Incomplete Sentences / Advanced level # 60 (Answer Keys)  
Questions Index  
Quality Control  
A1  
The reason why I always buy my clothes at this store is because all the brands they sell are of very high  
quality.  
answer: (c) brands  
A2  
A3  
Before these articles leave the factory to be forwarded to the retailer, each one is thoroughly inspected.  
answer: (d) inspected  
The advantages of working for this company is that all employees perceive themselves as a member of the  
team.  
answer: (c) perceive  
A4  
A5  
A6  
A7  
A8  
A9  
If for any reason customers do not like the item they have bought, they always take it back and get a refund.  
answer: (b) take it back  
The great thing about this particular material is that however much you screw it up, it never wrinkles.  
answer: (a) wrinkles  
The company insists that all their products are uniform in respect of their quality, specification and look.  
answer: (d) uniform  
This is the department for children's clothes and each garment is marked with the recommended age range.  
answer: (b) garment  
The sole purpose of this jacket is to repel water and if you wear it in the rain and still get wet, it's useless.  
answer: (c) repel  
The whole look of the shop front is enhanced by the introduction of bright colours.  
answer: (d) enhanced  
A10 These pots are being sold as seconds because each one has a slight defect in the glaze.  
answer: (a) defect  
167  
TOEIC tests / Incomplete Sentences / Advanced level # 61 (Answer Keys)  
Questions Index  
Super Supermarkets  
A1  
If you ask someone for their stance on supermarkets as opposed to the small corner shop, you will get varying  
replies.  
answer: (c) stance  
A2  
A3  
The first question you have to ask is who are the customers that they are each trying to target.  
answer: (a) target  
When you tell the inhabitants of a small village that the little local store is going to close, many will express  
dismay.  
answer: (d) dismay  
A4  
A5  
A6  
There will naturally be splits in the various sections of the community as to the benefits or disadvantages of  
losing the little store.  
answer: (b) splits  
Of course we all get plagued with endless leaflets through the door telling us of bargains at the local  
supermarket.  
answer: (a) plagued  
Big discussions take place in the area as to whether a supermarket will come to the area and waiting for the  
outcome can be quite nerve racking for the small shop owner.  
answer: (c) nerve racking  
A7  
A8  
A9  
Inquiries are held which seem to go on forever and you only wish that the procedure could be speeded up.  
answer: (c) speeded up  
Protest meetings are held but invariably they end in a shambles because they are not organized properly.  
answer: (b) shambles  
Then the final result is announced that there is to be a merger between EASISHOP and GOSHOP, which will  
then become a super supermarket.  
answer: (d) merger  
A10 The confused customer is now in a terrible dilemma because in the old days there was just one brand of butter  
to buy and now there is a choice of 24.  
answer: (c) dilemma  
168  
TOEIC tests / Incomplete Sentences / Advanced level # 62 (Answer Keys)  
Questions Index  
Taxes  
A1  
A2  
If you are self-employed, it is your responsibility to calculate how much tax you should legally pay.  
answer: (d) calculate  
I had a letter from the office of the Collector of Taxes telling me that I had to pay back all the money I owed  
over the last 3 years.  
answer: (c) owed  
A3  
The arrangement they have is that all the money that has to be paid in tax out of their earnings comes from  
their joint account.  
answer: (d) joint  
A4  
A5  
Under the current legislation if you are late in paying your taxes, then you have to face a financial penalty.  
answer: (a) penalty  
He is in a terrible rush to complete his tax returns by Tuesday otherwise he won't be able to reach the  
deadline.  
answer: (b) deadline  
A6  
It doesn't happen very often but I actually got some money from the tax office and with the refund I'm going to  
treat myself.  
answer: (c) refund  
A7  
A8  
A9  
Before you can claim any money back on overpayment of tax, you have to fill out an application form.  
answer: (b) fill out  
You can elect, if you want, to transfer your tax free allowance to your spouse.  
answer: (a) spouse  
Until it's clearly established which tax group you are in, your employer will be asked to withhold a certain  
amount of your pay.  
answer: (c) withhold  
A10 There have been so many queries about his tax situation that there is now a huge file containing the details in  
the office.  
answer: (d) file  
169  
TOEIC tests / Incomplete Sentences / Advanced level # 63 (Answer Keys)  
Questions Index  
Verbal Communication Skills  
A1  
A2  
A3  
Remember that this happened first and was prior to the episode that happened afterwards.  
answer: (c) prior  
As the police saw the accident themselves, the driver avoided the necessity of having to give a detailed report.  
answer: (d) necessity  
It's a complete waste of time arguing over who was to blame, the main thing we have to do is decide what to  
do next.  
answer: (a) arguing  
A4  
A5  
A6  
It was easy to realise why the machine had stopped working since it was a direct consequence of his failure to  
maintain it.  
answer: (c) consequence  
I am completely confused as to why she did it and so it's not difficult to imagine why other people are  
mystified, too.  
answer: (b) difficult  
If you want to try and influence that political party it's best to become a member yourself and then you can  
argue from the inside.  
answer: (d) inside  
A7  
A8  
I have great sympathy for them at this time because I have had a similar experience.  
answer: (b) sympathy  
Feel free to visit anything of interest to you in the exhibition and also you can partake of any of the  
refreshments available.  
answer: (c) partake  
A9  
Many of the people in the crowd were visibly crying because they all sympathized with those who had lost  
relatives in the disaster.  
answer: (d) sympathized  
A10 I assure you that you will have no problem with the task because it's as easy as can be.  
answer: (a) as  
170  
TOEIC tests / Incomplete Sentences / Advanced level # 64 (Answer Keys)  
Questions Index  
Ways of commenting  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
If you want my honest opinion, I thought the play was rubbish.  
answer: (d) rubbish  
It was quite a good film but I thought the characters were a bit like cardboard.  
answer: (b) cardboard  
It's quite a nice car but there was not very much room in the back.  
answer: (c) room  
She's pleasant enough but not very pretty. In fact I'd say she was rather plain.  
answer: (a) plain  
The first time you see the view you can't believe it. It almost takes your breath away.  
answer: (d) away  
I sat through the concert feeling really bored and sleepy and had to stop myself from yawning several times.  
answer: (b) yawning  
It was one of the most embarrassing moments of my life and I just wanted the ground to open up and swallow  
me.  
answer: (c) open  
A8  
A9  
In my opinion no one in their right mind would ever go and pay to see a play like that.  
answer: (d) like  
The room was good, the bed was comfortable and the service was excellent but the hotel food left a lot to be  
desired.  
answer: (b) desired  
A10 To be perfectly honest with you I think that this is the best test I've ever taken in my entire life.  
answer: (a) life  
171  
TOEIC tests / Incomplete Sentences / Advanced level # 65 (Answer Keys)  
Questions Index  
Ways of disagreeing  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
I'll have to part company with you there, I'm afraid.  
answer: (c) part  
There's no way I can accept that.  
answer: (d) accept  
We'll have to agree to differ over that.  
answer: (a) differ  
Don't even think about it! I can't possibly take that on board.  
answer: (c) board  
No matter how persuasive you are, I won't change my mind.  
answer: (d) persuasive  
You can't talk until the cows come home. I won't accept that scheme.  
answer: (b) cows  
Sorry the subject is now closed.  
answer: (a) closed  
I regret I have no choice but to reject the plan out of hand.  
answer: (c) hand  
No matter how much you object, I am convinced I am right and you're wrong.  
answer: (b) convinced  
A10 You might as well admit it! You haven't a leg to stand on.  
answer: (d) leg  
172  
TOEIC tests / Incomplete Sentences / Advanced level # 66 (Answer Keys)  
Questions Index  
Ways of disapproving  
A1  
A2  
There is no way that I can agree to you leaving early today.  
answer: (c) leaving  
I must object and make it clear that I am totally against any measures that suggest changes to the original  
scheme.  
answer: (c) against  
A3  
A4  
A5  
A6  
A7  
A8  
He has the habit of always rejecting any idea that will change the current arrangements.  
answer: (a) habit  
I cannot condone that sort of behaviour in my establishment and would ask you to remember that in future.  
answer: (d) behaviour  
I have no choice really but to turn down your recent proposal because it is completely unworkable.  
answer: (c) down  
They can't possibly go along with your suggestions because it will involve too much expenditure.  
answer: (b) along  
Quite honestly I'd have to be out of my mind to sanction what is a crazy proposition.  
answer: (d) mind  
When her father discovered that his daughter wanted to marry a pop singer, he decided to put every obstacle  
in their way to prevent the marriage.  
answer: (a) obstacle  
A9  
He told me there was definitely no chance that I would pass my examination until I did some work.  
answer: (b) chance  
A10 You could tell by the way he refused to smile that he didn't like the story.  
answer: (c) way  
173  
TOEIC tests / Incomplete Sentences / Advanced level # 67 (Answer Keys)  
Questions Index  
Ways of greeting  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
Great to see you again. I haven't seen you for ages.  
answer: (d) for  
Welcome to our house. Come in and make yourself comfortable.  
answer: (a) comfortable  
How do you do? I don't think we've met before.  
answer: (d) before  
Hi Mary. Where have you been hiding yourself all this time?  
answer: (b) hiding  
Good morning, sir. I hope you will have an enjoyable stay in our hotel.  
answer: (a) stay  
Good evening to you all. Let me find you a table near the window.  
answer: (c) table  
How are you, David.? I must admit you're looking very well.  
answer: (d) admit  
Hello there. I just don't believe it. You haven't changed a bit since we last met.  
answer: (a) bit  
Ah, you must be Mary's husband. Do come in and meet everyone.  
answer: (d) meet  
A10 Here you are at last! I hope your journey here wasn't too horrible.  
answer: (b) journey  
174  
TOEIC tests / Incomplete Sentences / Advanced level # 68 (Answer Keys)  
Questions Index  
Ways of showing anger  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
I've had just as much as I can stomach from you.  
answer: (c) stomach  
You do that again and I'll bite your head off.  
answer: (d) bite  
I'm sorry but I can't take any more. I'm afraid I've reached screaming point.  
answer: (a) screaming  
You just dare touch that piece of paper and I'll kill you.  
answer: (b) dare  
How many more times do I have to repeat it to you, stupid?  
answer: (c) repeat  
I know you find this highly amusing but to me it's no laughing matter.  
answer: (d) laughing  
I'm warning you. I can take just that much and no more.  
answer: (b) no  
Everybody just get out of my way and leave me alone.  
answer: (a) out  
Not another word from either of you. That's final.  
answer: (b) final  
A10 Right. I'm leaving. You can do whatever you like. I couldn't care less.  
answer: (d) less  
175  
TOEIC tests / Incomplete Sentences / Advanced level # 69 (Answer Keys)  
Questions Index  
Ways of showing pleasure  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
Now that's what I call absolutely perfect.  
answer: (a) perfect  
You couldn't have made that drink better if you'd tried.  
answer: (d) tried  
What a delightful scent those flowers give off when you touch them.  
answer: (c) scent  
Words just fail me when I try to say how happy I am.  
answer: (a) fail  
I can safely say that I don't think I've ever enjoyed myself so much before.  
answer: (b) safely  
There's really nothing like it, is there when you find you've got all the answers to the test right?  
answer: (d) got  
The only problem with your cooking is that the more I eat, the more I want some more.  
answer: (c) some  
I must be dreaming because it's all too good to be true.  
answer: (b) dreaming  
Just let me try one more of your delicious chocolates and then I'll promise not to take any more.  
answer: (a) promise  
A10 It's absolute bliss here. I think I'll stay at this hotel one more week.  
answer: (c) bliss  
176  
TOEIC tests / Incomplete Sentences / Advanced level # 70 (Answer Keys)  
Questions Index  
Ways of thanking  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
Words can't possibly express how grateful I am for what you have done.  
answer: (d) express  
Thank you so much for helping me. I really appreciate it.  
answer: (c) appreciate  
A thousand thanks for all your hard work. I shall never forget it.  
answer: (b) forget  
They showed their great gratitude by sending us a large sum of money.  
answer: (a) sum  
Thank you for all you've done from the bottom of my heart.  
answer: (d) bottom  
I'm sending this bunch of flowers as a small token of my thanks and appreciation.  
answer: (b) token  
How can I possibly thank you enough for all you've done?  
answer: (c) possibly  
On the watch they gave him were the words: in gratitude for 40 years loyal service.  
answer: (d) in  
It's very difficult for children to enclose their gratitude for what their parents have done for them.  
answer: (c) enclose  
A10 Look upon this as a sort of thank you present for all your endeavours on our behalf.  
answer: (b) sort  
177  
TOEIC tests / Incomplete Sentences / Advanced level # 71 (Answer Keys)  
Questions Index  
Ways of threatening  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
If I've told you once, I've done it a hundred times. Don't do it!  
answer: (c) told  
I'll give you just one more chance and after that, you'll be in real trouble.  
answer: (d) chance  
I'm telling you loud and clear that you really must get it right this time.  
answer: (b) clear  
She told him that if his manners didn't improve, he would be sent home.  
answer: (d) improve  
He agreed because he said it was like having a gun held to his head.  
answer: (c) head  
I'll lend you money for the very last time because after that you're on your own.  
answer: (a) own  
I can't tell you how lucky you've been this time but just wait till next time.  
answer: (b) wait  
I'm prepared to overlook your mistake on this occasion but I can't ever do it again.  
answer: (d) overlook  
If you leave me now, you don't need to come back.  
answer: (a) need  
A10 Let me put it simply one more incident like that and you're out on your ear!  
answer: (c) ear  
178  
TOEIC tests / Incomplete Sentences / Advanced level # 72 (Answer Keys)  
Questions Index  
Working Well  
A1  
A2  
A3  
The boss was appointed in the hope that she would be able to achieve results.  
answer: (c) achieve  
In the very beginning she had a meeting with all the staff, which turned out to be extremely productive.  
answer: (a) productive  
Although many people wanted to remain loyal to her predecessor, they soon started to respect her style of  
managment.  
answer: (d) loyal  
A4  
At the first series of interviews the question was whether to appoint a newcomer or promote a current  
employee.  
answer: (b) promote  
A5  
A6  
A7  
A8  
The decision was finally taken that appointments should be based purely and simply on merit.  
answer: (c) merit  
There was a new spirit in the company and for the first time in ages staff at last felt they were being valued.  
answer: (a) valued  
Employees were beginning to receive recognition for the hard work that they had been doing.  
answer: (d) recognition  
It soon became apparent that under the new management people were also starting to contribute some of  
their free time to the company.  
answer: (c) contribute  
A9  
Some of the longest serving staff actually looked forward to coming into work.  
answer: (d) forward  
A10 At the end of her first year it was obvious to everyone that as the new boss she had been totally accepted.  
answer: (a) obvious  
179  
TOEIC tests / Incomplete Sentences / Advanced level # 73 (Answer Keys)  
Questions Index  
A good real estate rental market  
A1  
Ray Alcorn of Park Real Estate Inc remarks that real estate is a capital-intensive industry, and its health rises  
and falls with capital availability; currently the capital markets are so flush with cash, they can't find a place for  
it all.  
answer: (c) flush  
A2  
A3  
A4  
A5  
A6  
A7  
Boom times typically engender oversupply of product, but construction prices have skyrocketed due to natural  
disasters and rising commodity prices, which has tempered new building in all property types.  
answer: (c) tempered  
Rising consumer interest rates will further slow consumer purchasing and the housing market, and may  
produce the desired soft landing.  
answer: (c) landing  
Historically, contractions in capital have a negative effect on valuations, and current rumblings from  
government regulators aiming to trim commercial banks' real estate loan exposure are worrisome.  
answer: (d) rumblings  
Global markets are literally awash in capital, all of it seeking yield and stability; fortunately, commercial real  
estate offers both, and even if banks are constrained there is a surfeit of capital to fill the void.  
answer: (c) surfeit  
Construction costs have gone through the roof in the past year due to natural disasters and increased  
commodity prices.  
answer: (c) roof  
High construction costs and condo conversions have reduced new supply and a slowing housing market  
increases rental demand, so owners can now flex their muscles with rent increases, and those who bought at  
high valuations may yet get the last laugh.  
answer: (d) last laugh  
A8  
A9  
Areas with declining employment and population will experience an acceleration of those trends, and investors  
will not acquire properties in such markets without good reason to believe a comeback is in the offing.  
answer: (d) offing  
Retail properties will suffer as owners rediscover risk as a component of value, but most of these assets are  
owned by well-capitalized private equity groups that can easily ride out the storm.  
answer: (b) ride out  
A10 Acquisition of stabilized properties at low cap rates with little potential for rent growth is a sure recipe for below  
market returns.  
answer: (b) recipe  
180  
TOEIC tests / Incomplete Sentences / Advanced level # 74 (Answer Keys)  
Questions Index  
A Quick History of Advertising  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
Encarta's History of Advertising notes that archaeologists have found evidence of advertising dating back to  
the 3000s BC, among the Babylonians.  
answer: (b) archaeologists  
One of the first known methods of advertising was the outdoor display, usually an eye-catching sign painted  
on the wall of a building.  
answer: (b) eye-catching  
An outdoor advertisement excavated in Rome offers property for rent, and one found painted on a wall in  
Pompeii calls the attention of travelers to a tavern.  
answer: (a) excavated  
In medieval times word-of-mouth praise of products gave rise to a simple but effective form of advertising, the  
use of so-called town criers.  
answer: (b) criers  
These were citizens who read public notices aloud and were also employed by merchants to shout the praises  
of their wares.  
answer: (c) praises  
Although graphic forms of advertising appeared early in history, printed advertising made little headway until  
the invention of the movable-type printing press by German printer Johannes Gutenberg about 1450.  
answer: (b) headway  
In the United States, the advertising profession began in Philadelphia, Pennsylvania, in 1841, when Volney B.  
Palmer set up shop as an advertising agent, the forerunner of the advertising agency.  
answer: (b) set  
The introduction of radio created a new opportunity and by the end of the 1920s, advertising had established  
itself in radio to such a(n) extent that advertisers were producing many of their own programs.  
answer: (b) extent  
The early 1930s ushered in dozens of radio dramatic series that were known as soap operas because they  
were sponsored by soap companies.  
answer: (c) ushered  
A10 Television had been introduced in 1940, but because of the high cost of TV sets and the lack of programming,  
it was not immediately embraced.  
answer: (a) embraced  
181  
TOEIC tests / Incomplete Sentences / Advanced level # 75 (Answer Keys)  
Questions Index  
Accountants  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
Most accounting positions require a bachelor's degree in accounting or a related field or an equivalent  
combination of education and experience.  
answer: (d) an equivalent  
Many companies want graduates with a master's degree in accounting, or a master's degree in business  
administration with a concentration in accounting.  
answer: (a) a concentration  
Some schools offer students a chance for hands-on experience with part-time internship programs in  
accounting or commercial firms.  
answer: (a) internship  
Accountants help make sure that a firm is run efficiently, that its records are maintained accurately, and that its  
taxes are paid properly and in a timely manner.  
answer: (d) timely  
Nowadays, accountants are broadening the services they offer with budget analysis, investment planning, and  
IT consulting.  
answer: (a) broadening  
Public accountants, many of whom are CPAs, generally have their own companies or work for major  
accounting firms.  
answer: (c) Public  
Some accountants specialize in forensic accounting — investigating white-collar crimes such as securities  
fraud and embezzlement.  
answer: (b) forensic  
Many work closely with law enforcement officers and lawyers during investigations and often appear as expert  
witnesses during trials.  
answer: (b) expert  
Management accountants record and analyze the financial information of the firms in which they are  
employed.  
answer: (d) Management  
A10 Government accountants work in the public sector, maintaining and monitoring the recordkeeping of  
government departments and agencies.  
answer: (d) sector  
182  
TOEIC tests / Incomplete Sentences / Advanced level # 76 (Answer Keys)  
Questions Index  
Accounting Information Systems  
A1  
A2  
Accounting information systems are a vital part of an organization's day-to-day operations.  
answer: (d) vital  
Prices can vary from customized multimillion dollar systems to prepackaged software that costs less than  
100.  
$
answer: (c) prepackaged  
A3  
A4  
Customization allows for a good fit to the business's needs, smooth interfacing with other internal systems,  
and the ability to implement special security measures.  
answer: (c) interfacing  
Advantages of non-custom software include low cost, immediate availability, quality, documentation on data  
flow, good compatibility with external systems, and support from the vendor.  
answer: (c) support  
A5  
A6  
Disadvantages include lack of features, paying for unwanted features, and risk of vendor availability.  
answer: (d) unwanted  
Good accounting systems allow users to run informal reports such as aged accounts receivable or to keep  
track of inventory.  
answer: (a) aged  
A7  
Accounting systems have to track transactions in three business processes: order entry/sales, billing/accounts  
receivable/cash receipts, and purchasing/accounts payable/cash.  
answer: (c) transactions  
A8  
A9  
The order entry/sales process captures sales data and records the information.  
answer: (a) captures  
This process starts with a customer order, which initiates a credit check.  
answer: (b) check  
A10 After the customer is approved, the sales order department must let the warehouse know what goods to pick,  
and the shipping department needs to know that an order has been placed.  
answer: (c) placed  
183  
TOEIC tests / Incomplete Sentences / Advanced level # 77 (Answer Keys)  
Questions Index  
Agricultural Market Development  
A1  
The Food and Agriculture Organization of the UN advises that an efficient and adequate marketing system is a  
precondition for agricultural diversification, providing better prices to producers and the availability of  
competitively priced produce to consumers.  
answer: (a) precondition  
A2  
A3  
A4  
Physical improvement is usually addressed in two ways: by providing improved market infrastructure (both  
urban and rural) and by improving rural access roads.  
answer: (a) access  
Rural markets form part of a trade network; they are normally arranged on a periodic basis on specific  
weekdays and are commonly organised at a central place in a village or district centre.  
answer: (d) periodic  
Larger rural markets ('assembly markets') are found where greater quantities of produce are traded, either by  
the producers themselves or by traders, and are normally situated on main highways, or near to ferries and  
other local transport nodes.  
answer: (c) nodes  
A5  
A6  
Terminal wholesale and semi-wholesale markets are located within or near major cities (usually with  
populations exceeding 0.5 million).  
answer: (d) Terminal  
Retail markets directly serve consumers in main urban areas; although primarily retail, they may have some  
semi-wholesale functions, particularly if they allow producers to trade — in which case, they are often called  
farmers' markets.  
answer: (b) farmers'  
A7  
A8  
Internal factors for change include increasing volumes of produce to be handled; alterations to commercial  
practices and trading patterns; and the emergence of professional specialised wholesalers.  
answer: (c) emergence  
The main external causes for change are demographic factors, including increase in population of a city as a  
result of migration and natural growth, population shifts within cities and moves to the suburbs, and changes in  
the location and nature of workplaces.  
answer: (b) demographic  
A9  
A common problem at both wholesale and retail levels is that the markets are viewed as tax instruments rather  
than as means of facilitating the marketing of local produce: the marketing system is 'kidnapped' by  
municipalities, with the sole purpose of collecting taxes.  
answer: (b) instruments  
A10 These factors all need to be taken into account in identifying the best approach to market development.  
answer: (b) account  
184  
TOEIC tests / Incomplete Sentences / Advanced level # 78 (Answer Keys)  
Questions Index  
Annual Report  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
Our annual report was submitted to the shareholders on 31 March.  
answer: (b) submitted  
Turnover remained constant through the fiscal year.  
answer: (b) fiscal  
Profits declined sharply with the devaluation of the currency.  
answer: (c) currency  
Sales fell gradually in the first two quarters, but recovered in the second half of the year.  
answer: (c) recovered  
Costs reached a peak in April.  
answer: (d) a peak  
Demand rose sharply after our major competitor went into bankruptcy.  
answer: (a) bankruptcy  
Overhead levelled off when utility charges were frozen by the government.  
answer: (b) frozen  
Prices were raised with the introduction of our new line of widgets.  
answer: (b) line  
Output kept up with demand.  
answer: (b) kept  
A10 Although the company's overall performance was weak, its bottom line was still in the black.  
answer: (c) performance  
185  
TOEIC tests / Incomplete Sentences / Advanced level # 79 (Answer Keys)  
Questions Index  
Asset Classes  
A1  
A2  
A3  
A4  
A5  
Cathy Smart and the investment analysts at 401k Forum help you get down to the basics with this article  
about the different asset classes.  
answer: (c) basics  
Asset classes are the categories that your different investments fall into — such as cash, bonds, large-cap  
stocks, small-cap stocks, and international stocks.  
answer: (a) fall  
Studies have shown that the key to successful investing is to spread your wealth among different asset  
classes.  
answer: (d) spread  
Market capitalization (market cap) is a measure of the size and value of a company; to determine this, you  
simply multiply the number of the company's outstanding shares of stock by the market price of one share.  
answer: (d) outstanding  
Market capitalization is important because history has shown us that the stocks of companies with different  
market caps behave differently in terms of return and risk.  
answer: (a) behave  
A6  
A7  
Cap-size shift: mid-cap stocks may have once been defined as large cap, but fell out of favor with investors.  
answer: (b) favor  
Mid-cap stock performance usually falls somewhere in between the returns of their large- and small-cap  
counterparts.  
answer: (b) counterparts  
A8  
A9  
However, mid- and small-cap stock returns tend to be more volatile than the returns of large-cap stocks.  
answer: (b) volatile  
If a smaller company loses a few key executives, or if the economy takes a turn for the worse, it only takes a  
few nervous investors to cause the stock to drop drastically.  
answer: (d) turn  
A10 Diversification can reduce your risk and help protect your investment: if one asset class in your portfolio is  
performing poorly, there's a chance that another asset class within your portfolio will be performing well.  
answer: (d) Diversification  
186  
TOEIC tests / Incomplete Sentences / Advanced level # 80 (Answer Keys)  
Questions Index  
Auditing  
A1  
The purpose of an audit is to gather and evaluate evidence in order to form an opinion on the reliability of a  
company's financial statements.  
answer: (c) reliability  
A2  
A3  
A4  
The audit report is usually no more than a page in length and is attached to the financial statements.  
answer: (a) report  
Auditors are not responsible for the preparation of the financial statements of an company.  
answer: (d) preparation  
In the financial statements, the company implicitly states that all items, account balances and transactions are  
materially valid, complete and accurate.  
answer: (c) materially  
A5  
A6  
An error in validity is committed when the financial statements include an item that should not be included.  
answer: (d) validity  
An error in completeness is committed when the financial statements do not include an item which should be  
included.  
answer: (c) completeness  
A7  
An error in accuracy is committed when the financial statements include incorrect information about an item  
that should be included.  
answer: (a) accuracy  
A8  
A9  
One of the principal goals of the auditor is to add credibility to this assertion.  
answer: (b) credibility  
Audit risk is the risk that the auditor expresses an inappropriate audit opinion when the financial statements  
are significantly misstated.  
answer: (a) misstated  
A10 In addition to the financial statements, the auditor also examines the company's internal control procedures for  
effectiveness.  
answer: (c) control  
187  
TOEIC tests / Incomplete Sentences / Advanced level # 81 (Answer Keys)  
Questions Index  
Auto Leasing  
A1  
A2  
LeaseGuide.com author Al Hearn explains that automobile leasing is based entirely on the concept that you  
pay for the amount by which a vehicle's value depreciates during the time you're driving it.  
answer: (a) concept  
Depreciation is the difference between a vehicle's original value and its value at lease-end (residual value),  
and is the primary factor that determines the cost of leasing.  
answer: (c) residual  
A3  
A4  
Generally, European and Japanese automobile makes have lower depreciation than American brands.  
answer: (c) makes  
Manufacturer's Suggested Retail Price (MSRP) is the full price for a vehicle as displayed on its window sticker,  
including optional packages and destination charges.  
answer: (d) Suggested  
A5  
A6  
A7  
A8  
A9  
When you and your dealer sit down and agree on a lease price for a car, this becomes the capitalized cost, or  
"
cap cost".  
answer: (a) capitalized  
Cap cost can be reduced by rebates, factory-to-dealer incentives, trade-in credit, or a cash down payment;  
these are known as cap cost reductions.  
answer: (a) down  
When you lease, you're tying up the leasing company's money while you're driving their car and they rightfully  
expect you to pay interest on that money, the same as with a loan.  
answer: (d) tying up  
This interest is expressed as a money factor, sometimes called lease factor, and is specified as a small  
decimal number such as.00297.  
answer: (a) decimal  
A good rule of thumb: Lease money factors, converted to an annual interest rate, should be comparable to, if  
not lower than local new-car loan interest rates.  
answer: (d) thumb  
A10 However, you may not qualify for great money factors unless if you have a spotless credit rating.  
answer: (c) a spotless  
188  
TOEIC tests / Incomplete Sentences / Advanced level # 82 (Answer Keys)  
Questions Index  
Basic Electronics  
A1  
A2  
Electronics is the study and utilization of systems that function by guiding electron flow in devices such as  
semiconductors.  
answer: (b) devices  
Designing and building electronic circuits to solve practical problems is the mandate of electronics  
engineering.  
answer: (b) practical  
A3  
A4  
Research into innovative semiconductor technology and applications is considered a branch of physics.  
answer: (a) branch  
Electronic circuits are mainly used to control, process and distribute information, and for the conversion and  
distribution of electric power.  
answer: (d) conversion  
A5  
A6  
A7  
A8  
A9  
These two purposes rely on the creation and detection of electromagnetic fields and electrical currents.  
answer: (a) fields  
The rapid modern advancement of electronics began in earnest with the introduction of the radio.  
answer: (a) earnest  
There are three divisions to an electronics system, an example of which is a television set.  
answer: (d) set  
First, the input is a broadcast signal either received by its antenna or fed in through a cable.  
answer: (b) fed  
Second, processing circuits inside the TV extract the brightness, colour and audio data from this signal.  
answer: (c) extract  
A10 Third and last, its output apparatus, a cathode ray tube, changes the electronic signals into a visible image on  
its screen.  
answer: (d) visible  
189  
TOEIC tests / Incomplete Sentences / Advanced level # 83 (Answer Keys)  
Questions Index  
Basic Investment Types  
A1  
Common shareholders have the right to elect directors, to vote on certain corporate matters, and to share in  
any residual assets of the company if it is wound up.  
answer: (d) residual  
A2  
A3  
Common shareholders are the last to claim assets in cases of insolvency.  
answer: (b) insolvency  
Preferred shareholders may have no voting rights, but special features on redemption or conversion of  
preferred shares into common shares exist in many cases.  
answer: (a) conversion  
A4  
A5  
A6  
A7  
A8  
A9  
U.S. Savings Bonds are backed by the general credit and taxation powers of the federal government, so there  
is virtually no risk of default.  
answer: (b) default  
A bond is a loan by an investor to the government or a company, which generally promises to pay a specified  
rate of interest and to repay a certain amount, the face value of the bond, at maturity.  
answer: (b) face  
Certificates of Deposit (CDs) are short-term, interest-bearing savings certificates issued by banks or brokers,  
bearing a maturity date and a specified interest rate; they can be issued in any denomination.  
answer: (b) denomination  
Money-market mutual funds (MMMF) pool money from large numbers of investors and use it to buy short-term  
investments, such as T-Bills and commercial paper.  
answer: (c) paper  
The returns on mutual funds depend on the fund's investment objectives, described in its prospectus, and its  
success in achieving them.  
answer: (c) prospectus  
Closed-end funds are much like mutual funds, but shares are not issued or redeemed on an ongoing basis; a  
set number of shares are issued and then listed on an exchange for trade among investors.  
answer: (a) Closed-end  
A10 Options give the holder the right to buy ('call' option) or sell ('put' option) a security at a specific price for a  
specific period of time.  
answer: (c) put  
190  
TOEIC tests / Incomplete Sentences / Advanced level # 84 (Answer Keys)  
Questions Index  
Budgeting  
A1  
A2  
A3  
Budgeting is a combination of mathematics and guesswork: some factors are precisely known, while others  
are less clear.  
answer: (b) factors  
Every company should prepare a complete budget and constantly monitor its performance against that  
budget.  
answer: (d) monitor  
Any variation from a budget should be investigated and explained, and prompt action should be taken to  
correct any problems.  
answer: (d) prompt  
A4  
A5  
A6  
A7  
A8  
A9  
When you have set a budget, you should stick to it as much as possible, but revise it when necessary.  
answer: (c) stick  
Budgeting itself can help a company reduce costs, because every item in it must be justified beforehand.  
answer: (b) justified  
The wrong way to prepare a budget is to simply include everything at last year's level plus annual inflation.  
answer: (c) inflation  
Focus first on the largest costs, since they should have the greatest potential for reduction.  
answer: (b) potential  
Do not overestimate the projected sales for the budget period.  
answer: (d) projected  
Creating a(n) cash flow forecast requires estimating the expected monthly expenditures and matching those  
against the likely monthly income.  
answer: (a) cash flow  
A10 Many companies maintain a rolling budget, so that they are continually budgeting for this time next year.  
answer: (c) rolling  
191  
TOEIC tests / Incomplete Sentences / Advanced level # 85 (Answer Keys)  
Questions Index  
Business Law  
A1  
The Commission on European Contract Law recognizes that throughout Europe there is great interest in  
developing a common European civil and commercial law.  
answer: (a) civil  
A2  
A3  
The efforts and money which it will cost to unify the private law will be amply repaid when it is there.  
answer: (a) amply  
In 1997, the Third Commission began to prepare rules on subjects which are common to contracts, torts and  
unjust enrichment, such as plurality of creditors and debtors, and assignment of debts and claims.  
answer: (d) assignment  
A4  
A5  
A6  
A7  
A8  
A9  
With a few exceptions the members of the Commission of European Contract Law have been academics, but  
many of the academics are also practicing lawyers.  
answer: (c) practicing  
The Members have not been representatives of specific political or governmental interests, and they have all  
pursued the same objective, to draft the most appropriate contract rules for Europe.  
answer: (a) interests  
The Principles may be compared with the American Restatement of the Law of Contract, which consists of  
non-binding rules, or "soft law".  
answer: (d) soft law  
Some of the Principles of European Contract Law reflect ideas which have not yet materialised in the law of  
any state.  
answer: (c) materialised  
The Commission has made an effort to deal with those issues in contract which face business life of today and  
which may advance the trade.  
answer: (b) advance  
The Council and the Commission of the EU have been invited to prepare new procedural legislation in cross  
border cases, in particular on those elements which are instrumental to a smooth judicial co-operation.  
answer: (c) cross  
A10 It is envisaged that the general principles of the law of contracts provided in the PECL will be integrated in  
what may eventually become a European Civil Code.  
answer: (c) integrated  
192  
TOEIC tests / Incomplete Sentences / Advanced level # 86 (Answer Keys)  
Questions Index  
Business Letter Basics  
A1  
A2  
A3  
The first goal in writing a business letter is to get the recipient's attention.  
answer: (b) attention  
One fundamental principle of effective writing is to put the key information at the beginning.  
answer: (c) principle  
Avoid weighing down the beginning of the letter with abundant information of which the reader is already  
aware, however.  
answer: (c) weighing  
A4  
A5  
A6  
Effective writing is effortless reading that makes the recipient want to read further.  
answer: (b) effortless  
In writing commercial correspondence, it is important to employ a friendly yet efficient tone.  
answer: (d) tone  
Try to aim for a conversational style, but without employing bad grammar, slang, or otherwise questionable  
English.  
answer: (d) conversational  
A7  
Be merciless in eliminating the padding that most people put into letters: it wastes the recipient's time and tries  
his or her patience.  
answer: (d) padding  
A8  
A9  
A good business letter is simple and straightforward without being simplistic or patronizing.  
answer: (d) patronizing  
The conclusion or ending paragraph should bring the communication to a polite and businesslike close.  
answer: (a) businesslike  
A10 Unfortunately, the ending paragraphs in much commercial correspondence employ wordy and overused  
phrases that detract from the letter's impact.  
answer: (d) impact  
193  
TOEIC tests / Incomplete Sentences / Advanced level # 87 (Answer Keys)  
Questions Index  
Business Software Competitors  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
A8  
A9  
Brian Moran writes in SQL Server Magazine (March 2005) that an interesting battle is taking shape between  
Microsoft and Oracle, two titans of the database world, and the prize is business-application software.  
answer: (c) shape  
Pricing for databases and prices for high-end business-application software can be inexorably entwined when  
a vendor controls both the business layer software and the database.  
answer: (b) inexorably  
Vendors who sell both have a lot more margin to play with and can be a lot more creative about how they  
price a total package for customers.  
answer: (c) play  
Microsoft and Oracle are fierce competitors in the database space; competition in other areas inevitably has  
an effect on their database competitions.  
answer: (c) fierce  
Earlier this year, Oracle (the second largest provider of business application software) merged with PeopleSoft  
(the third largest provider), which had already swallowed J. D. Edwards (another major provider) back in 2003.  
answer: (d) swallowed  
SAP is still the dominant provider, but Oracle's PeopleSoft acquisition is intended to grow the company's  
flagging application division.  
answer: (a) flagging  
So a series of acquisitions has led to a(n) oligopoly in which SAP and Oracle share market leadership in the  
world of business application software.  
answer: (d) oligopoly  
At the same time, Microsoft has been making slow but steady strides in building its own competitive offerings  
in this space.  
answer: (b) making  
Microsoft has been on a buying spree since its purchase of Great Plains several years ago, acquiring  
Solomon and several other niche companies to stitch together the Microsoft Business Solutions Business  
Group.  
answer: (d) spree  
A10 The competition between Microsoft and Oracle isn't only about business software; both companies are striving  
to be platform companies.  
answer: (d) striving  
194  
TOEIC tests / Incomplete Sentences / Advanced level # 88 (Answer Keys)  
Questions Index  
Cellular Telephones  
A1  
A2  
A3  
A4  
A5  
A6  
A7  
All around the world, cellular telephones are being used more and more.  
answer: (b) around  
Cell phones are hand- held devices; they are also called wireless or mobile phones.  
answer: (c) held  
Cell phones are popular with users because they are small, light and easily transported.  
answer: (c) popular  
Cellular telephones are actually little different than two- way radios.  
answer: (d) way  
A caller speaks into a cell phone, and it picks up his or her voice, transforming the sound into radio waves.  
answer: (d) up  
Then these radio waves are transmitted through the atmosphere until they meet a nearby base station.  
answer: (b) nearby  
The station sends your phone call through the standard telephone network, where it eventually reaches the  
receiver.  
answer: (d) through  
A8  
A9  
Cell phones provide a vast array of functions these days, and new ones are being added all the time.  
answer: (d) functions  
When someone calls you, your cell phone receiver detects radio waves sent out by the base station.  
answer: (b) detects  
A10 Inside your cell phone, these waves are converted back into the sound of the caller's voice.  
answer: (a) back  
195  
TOEIC tests / Incomplete Sentences / Advanced level # 89 (Answer Keys)  
Questions Index  
Commercial Property  
A1  
A2  
A3  
A4  
According to NAREIT (Yungmann and Taube, 2001), property insurance coverage should be based on fair  
value, i.e., valuing assets at their current market values — actual, if available, or theoretical, if not.  
answer: (d) theoretical  
Much of the fair value debate has had a technical focus on how to place fair values on assets for which no  
market values exist.  
answer: (c) exist  
While the technical issues are important, the real driver should be improving transparency for users of  
financial statements.  
answer: (d) transparency  
A single global standard will increase the consistency of financial presentations, which currently vary  
considerably.  
answer: (c) consistency  
A5  
A6  
A comprehensive standard facilitates comparability across all types of financial institutions.  
answer: (b) facilitates  
When accounting values for assets diverge from their underlying market values, some managements take  
uneconomic actions to protect accounting performance measures.  
answer: (c) diverge  
A7  
A8  
A9  
For example, during the U.S. savings and loan crisis in the 1980s, many institutions sold off assets with  
market values above book and continued to hold assets with book values above market.  
answer: (a) sold off  
In hindsight, users of their financial statements were not well served by the accounting system in place at the  
time.  
answer: (b) in place  
Fair value proponents argue that measuring financial assets as close as possible to their true underlying  
economic values removes these perverse incentives.  
answer: (b) proponents  
A10 Users would also benefit from a clearer picture of the economic health of the enterprise.  
answer: (b) health  
196  
TOEIC tests / Incomplete Sentences / Advanced level # 90 (Answer Keys)  
Questions Index  
Company Benefits  
A1  
A2  
A3  
A4  
Company benefits are often a significant portion of the employee's compensation package.  
answer: (a) package  
When considering an offer, the candidate should examine any benefits offered by the prospective employer.  
answer: (d) prospective  
Generous benefits can contribute up to 35 or 40 percent to the overall compensation for a job.  
answer: (b) overall  
Health insurance is an important benefit; it is less expensive through the employer at group rates than when  
taking it out on one's own.  
answer: (c) group  
A5  
A6  
A7  
Should the employee become ill or have an accident, his or her medical treatment is adequately covered.  
answer: (d) treatment  
Many US employers now help cover the expense of childcare facilities in their communities.  
answer: (a) childcare  
Another important benefit now often offered is flextime, which allows the employee to vary his or her working  
hours, within limits, each day.  
answer: (b) limits  
A8  
A9  
On the other hand, fewer companies are offering pension plans that guarantee a fixed monthly sum to  
retirees.  
answer: (c) retirees  
Another benefit, the stock ownership plan, permits the employee to buy shares of the company's stock at  
subsidized prices.  
answer: (c) shares  
A10 Telecommuting is a work plan that permits the employee to work from his or her home.  
answer: (b) Telecommuting  
197  
TOEIC tests / Incomplete Sentences / Advanced level # 91 (Answer Keys)  
Questions Index  
Conference Advice  
A1  
Being a delegate at conferences and other gatherings is a valuable opportunity whether or not you present a  
paper.  
answer: (c) paper  
A2  
A3  
A4  
A5  
A6  
At such events, you will get an accurate sense of the current direction of the industry.  
answer: (c) sense  
And if you are scheduled to give a talk, you will gain increased visibility.  
answer: (d) visibility  
Actually, it is not very important for you to attend any of the vendor exhibitions.  
answer: (c) vendor  
In order for you to be plugged into your industry and its market, it is important for you to go to such events.  
answer: (a) plugged  
The importance of conferences is not the seminars or workshops, but the refreshment breaks and chatting at  
the bar after the day is done.  
answer: (d) done  
A7  
A8  
A9  
The key feature of a conference is the chance to meet those whom you would not otherwise have met.  
answer: (c) otherwise  
Be sure to carry your business cards, and do not hesitate to exchange cards with anyone you meet.  
answer: (d) exchange  
And finally: do not forget to enjoy your host city: conference information packages often spotlight nearby  
attractions and sightseeing opportunities.  
answer: (d) spotlight  
A10 Well ahead of time, however, you should plan a balance of scheduled conference activities and events that  
suit your needs.  
answer: (d) suit  
198  
TOEIC tests / Incomplete Sentences / Advanced level # 92 (Answer Keys)  
Questions Index  
Consumer Behaviour  
A1  
Dr. Lars Perner explains that as well as the study of how products are purchased, consumer behavior also  
involves their use and disposal, since many environmental problems result from the latter.  
answer: (a) disposal  
A2  
A3  
Consumer behavior involves services and ideas as well as tangible products.  
answer: (d) tangible  
Product use is often of great interest to the marketer, because this may influence how a product is best  
positioned or how we can encourage increased consumption.  
answer: (c) positioned  
A4  
A5  
A6  
For example, by understanding that consumers are more receptive to food advertising when they are hungry,  
we learn to schedule snack advertisements late in the afternoon.  
answer: (c) receptive  
The impact of consumer behavior on society is also of relevance; for example, aggressive marketing of high  
fat foods may have serious repercussions for the national health.  
answer: (c) repercussions  
Since new products are usually initially adopted by a few consumers and only spread later and gradually to  
the rest of the population, companies that introduce new products must be well financed so that they can stay  
afloat until their products become a commercial success.  
answer: (c) afloat  
A7  
A8  
It is important to please initial customers, since they will in turn influence many subsequent customers' brand  
choices.  
answer: (c) subsequent  
Common sense suggests that if you buy a 64-ounce bottle of laundry detergent, you should pay less per  
ounce than if you bought two 32-ounce bottles; in practice, however, you often pay a size premium by buying  
the larger quantity.  
answer: (d) premium  
A9  
Consumer surveys, as any kind of research, are vulnerable to bias: the wording of a question can influence  
the outcome a great deal.  
answer: (b) bias  
A10 Physiological measures are occasionally used to examine consumer response; for example, advertisers may  
want to measure a consumer's level of arousal during various parts of an advertisement.  
answer: (b) Physiological  
199  
TOEIC tests / Incomplete Sentences / Advanced level # 93 (Answer Keys)  
Questions Index  
Contracts and agreements  
A1  
A2  
A contract is a binding agreement that is reached between two individuals or parties.  
answer: (c) binding  
A contract between an individual and his or her employer is for the services s/he will provide in exchange for  
getting paid.  
answer: (a) paid  
A3  
A4  
Signing a rental agreement to live in an apartment for one year is a kind of contract.  
answer: (c) Signing  
The tenant promises to pay a certain amount of rent, and in return, the realty agent promises to supply the  
accommodation.  
answer: (b) certain  
A5  
A6  
A7  
A8  
A customer enters into a contract each time s/he makes a purchase.  
answer: (d) enters  
A contract is initiated when a person makes an offer to buy something and the seller accepts his or her offer.  
answer: (c) accepts  
In order for a contract to be completed, something of value needs to be exchanged.  
answer: (b) value  
A contract has been created when both the buyer and the seller have agreed that there will be some kind of  
consideration.  
answer: (a) consideration  
A9  
Any contract that is made to buy or sell something that is illegal is not enforceable under law.  
answer: (c) illegal  
A10 A contract is required to be made by those who are legally capable, a condition called capacity.  
answer: (b) capacity  
200  
TOEIC tests / Incomplete Sentences / Advanced level # 94 (Answer Keys)  
Questions Index  
Corporate Taxation  
A1  
Rob Norton, of eCompany Now and Fortune magazines, notes in the article quoted below that corporate taxes  
are among the least efficient and least defensible of taxes.  
answer: (c) defensible  
A2  
A3  
The tax is popular with the man in the street, who believes, incorrectly, that it is paid by corporations.  
answer: (b) in the street  
The federal corporate income tax applies only to some businesses — those chartered as corporations — and  
not to partnerships or sole proprietorships.  
answer: (c) sole  
A4  
A5  
A6  
A7  
A8  
A9  
The federal tax is levied at three different rates on different brackets of income: 15 percent on taxable income  
under $50,000; 25 percent on income between $50,000 and $75,000; and 34 percent on income above that.  
answer: (a) brackets  
A good reason that state and local corporate income taxes remain low is that corporations could easily  
relocate out of states that imposed unusually high taxes.  
answer: (c) relocate  
Except for emergency taxes in wartime, corporate profits were first taxed in 1909, when Congress enacted a 1  
percent tax on corporation income.  
answer: (b) enacted  
The Tax Reform Act of 1986 was designed to increase the share of federal revenues collected via the  
corporate income tax and to decrease the share from the individual income tax.  
answer: (a) individual  
While the top corporate tax rate was cut, deductions for capital expenditures were severely curtailed, and as a  
result the effective tax rate for many corporations rose.  
answer: (b) curtailed  
The central problem with the corporate income tax from an economic point of view is that, ultimately, only  
people can pay taxes.  
answer: (c) people  
A10 As early as the 17th century, Sir William Petty, one of the progenitors of modern economics, argued that a tax  
on the production and sale of commodities would eventually be shifted by producers to consumers, who would  
pay it in the form of higher prices.  
answer: (d) progenitors  
201  
TOEIC tests / Incomplete Sentences / Advanced level # 95 (Answer Keys)  
Questions Index  
Detecting Competition  
A1  
A2  
A3  
A4  
Mark Hennricks in Entrepreneur magazine (December 1999) warns that you should not count on friendly  
competition; if you do, your rivals might just steal your customers from under your nose.  
answer: (c) nose  
Potential competitors for Sparks.com, an online retailer of real greeting cards, run the gamut, from the corner  
gift shop to Amazon.com.  
answer: (b) gamut  
That awareness was brought home during a recent meeting with executives of another company, supposedly  
to explore setting up a strategic alliance with Lindau's 70-person firm.  
answer: (a) brought  
"One of them laid down a briefcase and out popped one of our business plans from a year ago, which they  
had clearly obtained through channels we had not intended," recalls Lindau.  
answer: (b) channels  
A5  
A6  
"Someone to whom we had given a confidential copy of our business plan had shared it with our competition."  
answer: (b) confidential  
Query vendors, customers, consultants and others who do business with companies in and around your field  
to find out if and when new competitors are likely to emerge.  
answer: (a) do  
A7  
A8  
A9  
Lindau says venture capitalists represent a fruitful source for competitive information for her because due  
diligence requires investors to research related businesses before backing a company.  
answer: (c) diligence  
Companies that occupy spots on your value chain often understand your business and customers well enough  
to become potent rivals.  
answer: (d) potent  
Carefully scrutinize firms that have mastered technology similar to yours, even if they appear to operate in  
distant sectors.  
answer: (d) scrutinize  
A10 No one wins every sale, but if you start to lose sales to companies you've never heard of, you may be  
witnessing the birth of new and unexpected competitors, and your early warning system may be faulty.  
answer: (d) witnessing  
202  
TOEIC tests / Incomplete Sentences / Advanced level # 96 (Answer Keys)  
Questions Index  
Dotcom Retail Stores  
A1  
A2  
Melissa Campanelli, a marketing and technology writer in Brooklyn, comments on the reasons for dotcoms to  
open a physical store to extend their life spans.  
answer: (c) spans  
In the traditional realm of business, you open a retail store first and then launch a website, but since the  
dotcom revolution, many surviving dotcoms that skipped that first step are realizing the benefits of opening a  
brick-and-mortar location.  
answer: (a) brick-and-mortar  
A3  
A4  
Anyone that has a business plan with a goal of e-commerce needs to augment that business plan with a retail  
reality.  
answer: (a) augment  
"We realized very early that we could not exist purely as a dotcom," says Sal Perisano, of iParty Corp, "We  
knew we needed some terrestrial link, some reality other than a virtual company, to bolster what we were  
doing."  
answer: (c) bolster  
A5  
A6  
Physical stores give your customers a more convenient way to return goods and try out products — two  
options analysts say are sorely missing from Net stores.  
answer: (c) sorely  
Owning a store offers a natural traffic flow into and out of the store, which allows an entrepreneur to gather  
names and begin direct-to-consumer marketing programs.  
answer: (d) traffic  
A7  
A8  
However, opening a retail store is an expensive proposition.  
answer: (d) proposition  
For those of you who lack the funding needed to open a retail store right now, try renting a kiosk in a local  
shopping mall.  
answer: (c) kiosk  
A9  
If you do want to set up shop, you should do whatever you can to learn about launching and running a  
traditional retail business before you do so.  
answer: (c) shop  
A10 Your best bet is to determine ahead of time whether a multichannel strategy is a good move for your dotcom.  
answer: (a) bet  
203  
TOEIC tests / Incomplete Sentences / Advanced level # 97 (Answer Keys)  
Questions Index  
Electronic Commerce  
A1  
A2  
A3  
A4  
A5  
This paper by Derek Miers received critical acclaim when it was published in 1996, and the issues highlighted  
are just as relevant today.  
answer: (a) acclaim  
Over recent years information technology has experienced an unprecedented degree of change, enabling the  
transformation of the basic mechanisms of business.  
answer: (d) mechanisms  
Within the next years we will see the emergence of secure, cost-effective electronic payment systems to  
augment these technologies.  
answer: (c) augment  
Those waiting for clear signs of this new age before acting will forever be destined to observe from the  
sidelines.  
answer: (d) sidelines  
The fundamental opportunity offered by the Internet is for suppliers to gain direct access to consumers without  
the attendant costs associated with the maintenance of physical distribution channels-- people, bricks and  
mortar.  
answer: (c) mortar  
A6  
A7  
Markets and marketing concepts will change radically, driven by those companies who successfully rise to the  
challenge.  
answer: (b) rise to  
11th-century Europe saw the emergence of credit-based banking systems and financial instruments such as  
bills of exchange, and these concepts remain with us, in their modified form, to this day.  
answer: (c) to this day  
A8  
A9  
These basic concepts underpin all modern forms of commerce.  
answer: (c) underpin  
The rise of the Internet since the advent of the World Wide Web has provided an easy-to-use communication  
channel for businesses to contact current and potential customers.  
answer: (a) advent  
A10 The emergence of the Internet as a general communication channel has also given rise to the possibility of  
widespread electronic commerce.  
answer: (b) rise  
204  
TOEIC tests / Incomplete Sentences / Advanced level # 98 (Answer Keys)  
Questions Index  
Email Do's and Don't's  
A1  
Joan Lloyd, of Joan Lloyd & Associates, writes that email is a medium of communication unparalleled for  
sheer convenience.  
answer: (d) unparalleled  
A2  
A3  
However, she warns that it also carries many pitfalls and even dangers in the office environment.  
answer: (c) pitfalls  
Delivering a negative message is difficult, even when it is spoken face-to-face; defensiveness is almost  
guaranteed when it's received by email.  
answer: (b) defensiveness  
A4  
A5  
A6  
A7  
A8  
A9  
What's worse, email can be printed and saved: both parties will often haul out their "documentation" to prove  
how the other party has wronged them.  
answer: (d) wronged  
If you receive an email that ticks you off, and your first reaction is to counterattack, don't; close it and wait 24  
hours before you respond.  
answer: (d) ticks  
Because the tone and inflection are missing, it is more important to use friendly language, descriptive  
adjectives and carefully chosen words.  
answer: (a) inflection  
If you don't consider how it will sound on the other end and take steps to shape the delivery so the meaning is  
understood, you could be doing damage control later.  
answer: (c) damage  
When I get a sloppy email, with poor punctuation, misspelled words or in lower case letters, it tells me the  
person just doesn't realize that what and how they write telegraphs their credibility to others.  
answer: (c) telegraphs  
Email feels private, but it's anything but.  
answer: (c) but  
A10 Write every email for your boss's eyes: it's a great way to keep you honest and politically sensitive.  
answer: (a) politically  
205  
TOEIC tests / Incomplete Sentences / Advanced level # 99 (Answer Keys)  
Questions Index  
GAAP  
A1  
A2  
Generally Accepted Accounting Principles are a set of accounting standards approved by the professional  
accounting industry.  
answer: (a) standards  
GAAP are a combination of authoritative rules set by policy boards and the commonly accepted ways of  
recording and reporting financial information.  
answer: (a) authoritative  
A3  
A4  
They can become accepted either as a result of due process or as a result of long term practice.  
answer: (d) process  
Accountants cannot express the opinion that financial statements are "in conformity with generally accepted  
accounting principles" if such information includes any departures from these principles.  
answer: (a) departures  
A5  
A6  
A7  
After the Stock Market Crash of 1929, the American Institute of Accountants introduced five broad principles of  
accounting which have won fairly general acceptance.  
answer: (c) Crash  
It is relatively unimportant to investors what reporting method is used by a company, so long as they are  
assured that it is followed consistently every year.  
answer: (b) consistently  
In 1934, the U.S. Congress created the Securities and Exchange Commission (SEC), giving it the authority to  
prescribe the methods used in preparing financial statements.  
answer: (d) Exchange  
A8  
A9  
In 1938, Congress permitted companies to use a new inventory method, lifo, for income tax purposes.  
answer: (c) inventory  
In 1939, the AIA recommended the phrasing, "present fairly in conformity with generally accepted accounting  
principles" in the standard form of the auditor's report.  
answer: (a) auditor's  
A10 The P & L monograph of 1940 promulgated the "matching principle", which places primary emphasis on the  
correspondence of costs with the revenues that they produce.  
answer: (d) matching  
206  
TOEIC tests / Incomplete Sentences / Advanced level # 100 (Answer Keys)  
Questions Index  
Internal Communications  
A1  
A2  
A3  
According to the Government Communication Network (GCN), a plan for internal communications should be  
integrated into every communication strategy.  
answer: (b) integrated  
Winning the support of internal stakeholders can be as important as reaching key external audiences, and will  
be vital to the success of your communication programme.  
answer: (c) stakeholders  
Internal communications need exactly the same kind of analysis and strategy as external communications:  
there will be distinct audience groups who should be segmented, and the same processes of information  
collection and insight generation apply to internal as to external groups.  
answer: (b) segmented  
A4  
A5  
Far from being the poor relative of external communication, internal communication performs a crucial role  
within government.  
answer: (c) relative  
By engaging staff with the departmental vision and values so that they can apply them in their day-to-day  
work, it creates a culture that does two things: it improves policy delivery and it increases the chance of  
meeting departmental objectives.  
answer: (b) engaging  
A6  
A7  
Organisations that have a strong communications function frequently outperform those that don't; private  
sector companies that communicate effectively have a 19.4 per cent higher market premium than companies  
that do not.  
answer: (a) outperform  
As with external communications, it is not enough to have a tactical approach; every department should have  
an internal communications strategy that is developed, implemented and monitored according to industry best  
practice and the needs of staff.  
answer: (a) best  
A8  
A9  
Printed or online surveys might be your first port of call when it comes to understanding communication needs  
within your department.  
answer: (b) call  
Before selecting a research method, produce a brief that sets out clear objectives and explains what you are  
trying to achieve.  
answer: (a) brief  
A10 You might also need to set up a different dialogue with each team within your department to take on board  
cultural differences.  
answer: (a) board  
207  
nguon VI OLET