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25 October 2026 Share on X Share on LinkedIn
Subject: ReadingPart 7 β€” Multiple Passage Reading ComprehensionUnderstanding the relationship between two business documents β€” identifying how two texts (e.g. a job posting and a cover letter, or an inquiry and a response) relate to each other
Question

INVOICE

From: Sterling Accounting Services
140 Financial Tower, Metropolis, 12345
To: Koto Innovations
500 Corporate Way, Metropolis, 12345
Invoice Number: SAC-2023-11-007
Date: November 15, 2023
Payment Due: December 15, 2023

Services Rendered:
- Quarterly Tax Filing Consultation (Q3 2023): $1,500
- Annual Financial Report Preparation: $2,500
- Payroll Processing (Oct-Nov 2023): $1,000
Total Due: $5,000

Please remit payment by the due date. For any inquiries, contact billing@sterlingacc.com.

---

From: Kenji Tanaka
To: billing@sterlingacc.com
Date: December 12, 2023
Subject: Inquiry regarding Invoice SAC-2023-11-007

Dear Sterling Accounting,

I am writing concerning the attached invoice, SAC-2023-11-007. While reviewing our records, I noticed that the "Payroll Processing" charge for October-November 2023 seems to overlap with a separate service agreement we have for ongoing payroll. Could you please clarify if this charge accounts for additional services or if there might be a duplication? We aim to ensure accurate record-keeping.

Thank you,
Kenji Tanaka
Accounts Payable Department
Koto Innovations

What is the primary purpose of Mr. Tanaka's email?

Select an Answer
Rationale:

Mr. Tanaka's email explicitly asks, "Could you please clarify if this charge accounts for additional services or if there might be a duplication?" regarding the "Payroll Processing" line item on the invoice. This directly supports that the primary purpose is to request clarification about a specific itemized charge. The email does not indicate any intention to inform Sterling Accounting of a payment delay; instead, it seeks information before payment. While Mr. Tanaka is reviewing the invoice, his main goal is not simply to confirm receipt for payment processing, but to investigate a potential discrepancy. Lastly, the content of the email focuses on a single invoice charge, not on proposing changes or updates to his company's service agreement with Sterling Accounting.

24 October 2026 Share on X Share on LinkedIn
Subject: ListeningPart 1 β€” PhotographsDescribing objects and locations in a workplace photograph β€” identifying the position, state, or arrangement of objects (furniture, equipment, documents) in a business setting
Question

Narrator: Listen to a conversation between a new employee and an HR representative.

Woman: Hi Mark, thanks again for the offer. I'm really looking forward to joining the team next month.

Man: You're very welcome, Sarah. We're excited to have you. Have you had a chance to review the onboarding schedule I emailed you last week?

Woman: Yes, I did. Most of it looks clear, but I had a quick question about the orientation session. It says "Virtual Orientation - 9:00 AM to 12:00 PM." Is that Eastern Standard Time, or our local Philippine Standard Time?

Man: Good question! For all new hires starting in July, the virtual sessions are indeed scheduled in Eastern Standard Time to align with our main office in New York. You'll need to adjust for your local time. I'll make sure that's explicitly stated in future communications.

Woman: Got it. So, that would be 9:00 PM here then. Thanks for clarifying!

Man: No problem at all. We want to ensure a smooth transition for everyone.

What does the woman need to consider regarding the orientation session?

Select an Answer
Rationale:

The correct answer is "The time difference for her local region." The woman asks if the virtual orientation time is Eastern Standard Time or Philippine Standard Time, and the man confirms it's Eastern Standard Time, requiring her to "adjust for your local time." She then calculates the local time (9:00 PM).

"Whether the session can be rescheduled" is incorrect; the conversation is about understanding the existing schedule, not changing it. "The required software for participation" is a plausible concern for a virtual session but is not mentioned or discussed by either speaker. "Her attendance at the main office" is incorrect because the session is explicitly stated as "Virtual Orientation," meaning physical attendance at an office is not required.

23 October 2026 Share on X Share on LinkedIn
Subject: ReadingPart 6 β€” Text CompletionSelecting a grammatically correct sentence to insert into a business memo β€” choosing the sentence that fits logically and grammatically into a gap in a short business memo
Question

To: All Staff
From: Facilities Management
Date: October 26
Subject: Meeting Room 3B A/V System Upgrade

Please be advised that Meeting Room 3B's audio-visual system will undergo a major upgrade next Tuesday, November 2nd. This improvement is part of our ongoing effort to enhance presentation capabilities across all conference spaces. The upgrade is expected to take the entire business day, during which the room will be completely inaccessible. [______] We appreciate your understanding and cooperation as we work to provide you with the best possible tools for your meetings.

Select an Answer
Rationale:

The correct answer, "Therefore, please reschedule or relocate any appointments previously booked for Room 3B on that date," logically completes the sentence, providing a direct and necessary instruction based on the preceding statement that the room will be "completely inaccessible." The transitional word "Therefore" correctly indicates a consequence or required action, making the sentence flow smoothly and logically within the context of the memo's purpose to inform staff about the upgrade and its immediate impact.

Distractor 1, "This means all scheduled meetings in Room 3B had to be moved," uses the past tense "had to be moved." However, the memo clearly states the upgrade is "next Tuesday, November 2nd," indicating a future event. This creates a grammatical and logical inconsistency with the established timeline. Distractor 2, "The new system will greatly improve the efficiency of our video conferencing equipment," discusses a future benefit of the upgrade. While relevant to the overall topic, it does not provide an immediate instruction or consequence related to the room's unavailability on the specific day of the upgrade, thus failing to fill the logical gap in the paragraph. Distractor 3, "Staff should always ensure meeting rooms are left tidy after use," is a general policy reminder about facility usage. It is entirely unrelated to the specific event of an A/V system upgrade or the temporary inaccessibility of a room, making it irrelevant to the context of the memo.

22 October 2026 Share on X Share on LinkedIn
Subject: ListeningPart 3 β€” Short ConversationsUnderstanding a speaker's intention or implication β€” determining what a speaker means by a phrase that is not stated literally in a business conversation
Question

(Narrator) Listen to a conversation between two human resources managers.

Man: So, about our final candidate for the Head of Talent Acquisition, Ms. Evans. She certainly has a strong background in recruitment strategy, and her presentation yesterday was quite impressive.
Woman: I agree, her experience with large-scale hiring initiatives is exactly what we're looking for. However, when she spoke about integrating new hires into the company culture, she focused a lot on standardized procedures and compliance. It just left me thinking, 'Is she genuinely passionate about fostering a truly inclusive environment, or is she more about ticking boxes?'
Man: That's a fair point. Our new strategic plan places a significant emphasis on culture alignment from day one.
Woman: Precisely. We need someone who can go beyond the manual and actively champion our values. I'm just not entirely convinced she has *that particular spark*.

What does the woman imply when she says, "I'm just not entirely convinced she has *that particular spark*"?

Select an Answer
Rationale:

The woman's statement, "I'm just not entirely convinced she has *that particular spark*," comes after she expresses concern that Ms. Evans focused too much on "standardized procedures and compliance" rather than "fostering a truly inclusive environment" and going "beyond the manual" to "actively champion our values." The phrase "that particular spark" refers to the genuine enthusiasm and proactive approach needed to champion company values, which the woman feels Ms. Evans might lack. Therefore, she implies a doubt about Ms. Evans's genuine passion for promoting the company's core values.

"She believes Ms. Evans is not capable of following standardized procedures" is incorrect because the woman observed Ms. Evans *focused heavily* on procedures, implying she can follow them, but perhaps to an excessive degree for the role's needs. "She thinks Ms. Evans lacks any experience in recruitment strategy whatsoever" is incorrect; both speakers agree Ms. Evans has a "strong background" and "experience with large-scale hiring initiatives." "She feels Ms. Evans did not prepare adequately for her presentation" is incorrect; the man found her presentation "quite impressive," and the woman's concern arose from the *content* and *focus* of her discussion, not her preparedness.

21 October 2026 Share on X Share on LinkedIn
Subject: ListeningPart 1 β€” PhotographsDescribing multiple people in a workplace setting β€” accurately identifying the actions of two or more people shown together in a professional environment
Question
[IMAGE: Two office colleagues, a man and a woman, are standing next to a desk. An open laptop is on the desk, along with several printed documents. The woman is holding a pen and pointing to a section of the documents. The man is looking down at the same documents, his hand resting near the laptop's keyboard. The papers appear to be an itinerary or a report related to business travel.]
Select an Answer
Rationale:

The correct answer accurately describes the scene: the woman is using a pen to point to a specific part of the documents, which are described as possibly being an itinerary, fitting the business travel scenario. The man is observing, so 'indicating a detail' is a precise description of the woman's action.

Distractor 1 is incorrect because neither individual is shown actively typing on the keyboard; the woman is pointing, and the man is observing. Distractor 2 is wrong as they are at a desk, not at a copying machine. Distractor 3 misrepresents the action and roles; the woman is the one pointing, implying she is highlighting or explaining, while the man is observing, not vice-versa.