实用英语写作教程(16)

The format of news reporting
News reporting usually includes sections such as title, introduction, main text, and conclusion. The main text should be organized in chronological or logical order, including background, events, and impacts.
Incorrectly using parents instead of common or vice verse
Incorrect use of color or silicone
The tone of business letters
The tone of business letters should be polite and respectful, and the appropriate tone should also be chosen based on the nature of the letter (such as invitation letters, thank-you letters, apology letters, etc.).
Language of the report
The language of the report should be objective and professional, avoiding the use of subjective language. At the same time, it is important to ensure the accuracy and clarity of language to avoid ambiguity.

3.2.1 概述
1. 开头。 在记叙文的开头，作者往往需要交代事件发生的时间、地点、有关人物和人与人之间的关系 等内容，这些内容包含导致未来变化和发展的因素，为下文情节的展开作铺垫。例如：
Last Saturday evening when my father was away on a business trip, I dropped and broke a bowl in the kitchen around midnight, causing a noise that created a chain reaction of misunderstandings.
3.2.1 概述
一般来说，叙述个人经历的段落都是按照时间顺序来组织的。 该部分就是严格按时间顺序来写的， 文章用了 “on June 27, 1880，in March of 1887，seven years old，a 20-year-old，In 1900，in 1904，In 1936， on June 1, 1968” 等一些表述事件时间发展顺序的词语将文章串在一起，条理清楚、叙述流畅。 另外，常 用的时间短语还有as, after, while, as soon as, soon, just as, upon等。
② 以地点为线索，按地点的转移来发展。 以“A Trip to a Village”为例： One Sunday afternoon, we took a bicycle trip to a small village several miles from the city. The weather was fair and the breeze gentle. On arriving the village, the beautiful sight immediately made us the tiredness from the journey. Most of the houses were built of red bricks and white stones. In the center of the village, there is a small pond with a few geese swimming to and from on the water. We walked to a level spot on a hill and took a rest there. We listened to the songs of the birds and the murmur of the streams. When the sun was going down, we saw at a distance a few little boys on cow backs, singing and laughing happily on their way home.

3. 货物数量不符 (Larger/smaller quantities)
• 3.1Surplus goods delivered 超量交货
• 当供货商交付的货物超出订量时，买方有权拒收所有的货物或仅拒收 超额部分。或者，买方可以接收全部货物，并对超额部分按相同价格 付费。
• 3.2Shortage in delivery 交货不足
• In daily life, it is quite normal that we make (or receive) complaints and claims for various reasons. For example, sometimes we complain the quality of the goods and claim for the refund; while sometimes we have to deal with complaints and claims from our customers, though in fact we have done our best to serve them. In order to make sure these issues could be done properly and keep a good relationship with the interlocutor, we have to know how to deal with the issues with our words and skills.
•
• • •
包装不当 (Bad packing)
货物未按时送达 (Late delivery) 卖家服务差 (Poor service)
What Is the General Structure of Complaints/Claims

2.1.3.3 Writing Practice
Practice 2
说明：罗杰·克拉克先生及夫人接受了托马斯·罗伯特博士及夫人的邀请将于 9 月 20 日星期四晚8点出席 晚宴，据此内容写一份接受邀请的回柬。
2.1.3.3 Writing Practice
Practice 2
Mr. and Mrs. Roger Clack accept with pleasure
2850 Pudong Avenue Shanghai
2.1.3.1 Samples
译文
孙志伟先生邀请张华夫妇出席于 3 月 5 日星期一上午 9 点至 11 点在上海浦 东大道2850 号举行的开业典礼。
2.1.3.1 Samples
Sample 2
Thomas Smith requests the pleasure of Mr. and Mrs. William Green’s
不管你是否接受邀请，都应该表示感谢。 如接受邀请，就该提一下你是多么盼望去参加；如果你不得 已需要谢绝邀请，就应该以适当的理由表示歉意。
2.1.3.1 Samples
Sample 1
Mr. Sun Zhiwei requests the pleasure of Mr. and Mrs. Zhang Hua’s company at the opening ceremony on Monday morning, the fifth of March from nine to eleven o’clock
2.1.3.1 Samples
Sample 3
Mr. and Mrs. William Green accept with pleasure
Mr. and Mrs. Thomas Smith’s kind invitation for dinner on Friday, June 25th at seven o’clock

Who Writes Instructions
• In order to make your readers know your instructions, before you write the instructions,
you may ask yourself the following questions:
information to know why and how the instruction works. A good introduction will help readers set up confidence for the instruction and the product they will use.
• Who are the main target readers of my instructions? Are they engineers, leaders or customers? • How will they use my instructions? • How are their language skills? • How much do they already know about the product? • How much background knowledge do I have to give them? • What steps will most likely make them confused? • How often will they need my instructions?
the relevant knock-out needs to be pushed out using a hammer and screwdriver.

实用英语写作教材Title: Effective English Writing Skills for Practical ApplicationIntroductionIn today's globalized world, the ability to communicate effectively in English is a crucial skill that can open doors to countless opportunities. Whether you are a student, a professional, or someone looking to improve your personal communication, mastering practical English writing skills is essential. This guide aims to provide you with a comprehensive understanding of the key components of English writing and offer strategies to enhance your writing skills for practical application.Chapter 1: The Fundamentals of English WritingTo become a proficient writer in English, it is essential to have a solid grasp of the fundamentals. This includes anunderstanding of grammar, sentence structure, vocabulary, and punctuation.1.1 GrammarGrammar is the set of rules that govern the structure of sentences, phrases, and words in English. Mastering grammaris crucial as it ensures that your writing is clear, coherent, and easy to understand. Some key areas to focus on include subject-verb agreement, tense consistency, and proper use of articles.1.2 Sentence StructureVarying your sentence structure can make your writingmore engaging and interesting to read. Simple sentencesconsist of a subject, verb, and object. Compound sentencesjoin two or more independent clauses using coordinating conjunctions like 'and,' 'but,' or 'or.' Complex sentences include one or more dependent clauses introduced bysubordinating conjunctions such as 'because,' 'although,' or'since.'1.3 VocabularyA rich vocabulary allows you to express your ideas more precisely and vividly. To expand your vocabulary, read widely, use a dictionary to look up unfamiliar words, and practice using new words in your writing.1.4 PunctuationPunctuation helps to organize your thoughts and clarify your meaning. Common punctuation marks include periods, commas, apostrophes, colons, and semicolons. Each mark has a specific function and should be used appropriately to ensure clear communication.Chapter 2: Planning and Organizing Your WritingBefore you begin writing, it is important to plan and organize your ideas. This will help you to write with clarity and coherence.2.1 BrainstormingBrainstorming is a technique used to generate ideas and stimulate creativity. You can brainstorm by jotting down any thoughts that come to mind related to your topic, without worrying about their relevance or order.2.2 OutliningOutlining involves creating a framework for your writing by organizing your ideas into main points and supporting details. This can be done in a traditional outline format or in a more flexible mind map.2.3 Thesis StatementYour thesis statement is a clear, concise statement that summarizes the main point or argument of your writing. Itshould be included in your introduction and serve as a guide for the rest of your text.Chapter 3: Writing Techniques for Clarity and Coherence Once you have planned your writing, it is time to focus on the techniques that will make your text clear and easy to follow.3.1 Paragraph StructureA well-structured paragraph typically includes a topic sentence, supporting sentences, and a concluding sentence. The topic sentence introduces the main idea of the paragraph, while the supporting sentences provide evidence or elaboration. The concluding sentence summarizes the paragraph's main point or transitions to the next paragraph.3.2 Cohesive DevicesCohesive devices are words or phrases that connect ideas within and between paragraphs. They include transitionalwords (e.g., 'however,' 'therefore'), pronouns (e.g., 'it,' 'they'), and conjunctions (e.g., 'and,' 'but'). Using cohesive devices effectively can improve the flow and comprehensibility of your writing.3.3 Editing and RevisingEditing and revising are essential steps in the writing process. Editing involves checking for errors in grammar, spelling, and punctuation. Revising involves reevaluating the content and structure of your writing to ensure that your message is clear and effective. It may involve adding or deleting information, reorganizing paragraphs, or refining your thesis statement.Chapter 4: Advanced Writing StrategiesAs you become more comfortable with the basics of English writing, you can start to explore more advanced strategies to enhance your writing skills.4.1 Rhetorical DevicesRhetorical devices are techniques used to create a powerful impact on your reader. Examples include metaphors, similes, alliteration, and personification. These devices can add depth and interest to your writing, making it more memorable and persuasive.4.2 Tone and StyleThe tone of your writing reflects the attitude you take toward your subject and your audience. It can range from formal to informal, serious to humorous. Your style is the way you express yourself through your writing, including your word choice, sentence length, and organization. Being aware of your tone and style allows you to tailor your writing to suit different contexts and purposes.4.3 Persuasive WritingPersuasive writing aims to convince the reader to accept a particular viewpoint or take a specific action. To write persuasively, you need to present compelling arguments supported by evidence, address counterarguments, and use emotional appeals when appropriate.ConclusionMastering practical English writing skills is a journey that requires dedication, practice, and an understanding of the key principles outlined in this guide. By focusing on the fundamentals of grammar, sentence structure, vocabulary, and punctuation, and by planning and organizing your writing with clarity and coherence, you can develop your writing skills to a high level. Additionally, by incorporating advanced strategies such as rhetorical devices, adjusting your tone and style, and learning persuasive techniques, you canfurther enhance your writing and adapt it to various contexts and purposes. Remember, practice makes perfect, so continueto write regularly and seek feedback to refine your skills. With commitment and effort, you can become a highly skilled and effective English writer.。

Yours sincerely, Mary Brown
2.6.1 Samples
译文
发件人：John Smith（js456@） 收件人：假日酒店（电子邮箱 marketing@） 发件时间：2011年3月11日 主题：取消酒店预订 事由：因行程改变，取消 3 月 7 日以 Mary Brown 的名义在贵酒店预订的 3 月 13日到16日的一间双人房。 并为对此带来的不便表示歉意，同时询问是否需支付违约金。 请求尽快回复确认。
我已收到你发来的信息。 有些照片要寄给你，该发送到哪里？ 请保持联系。
2.6.3 Writing Practice
Practice
说明：假设你是技术部经理。 根据以下内容给一位职员写一封电子邮件。 发件人：Peter Cooper 收件人：Mr. John Black 发件人邮件地址：petercooper@ 收件人电子邮件地址：black22@ 日期：2010年5月 10日 事由： 1）下周要在广州分公司安装新的软件和硬件；
2.6.2 Language Points
Key Words and Phrases
Cc=Carbon Copy 抄送（是把同一个邮件同时抄送给其他的收信人的意思，你可以填写
另一个人的邮件地址，同一份邮件就可以同时也发到他的邮箱了，一
般是让其了解邮件内容的情况，那么两个收信人都可以看到这份邮件
都发给了谁。）
I am writing to inform you that we are going to install the new software and hardware in Guangzhou branch and I want to know when you can start to do it. In addition, it has been decided that a teleconference will be held in two days. Please reply as soon as possible.

If there is any need for more information regarding Mr. Liu, please do not hesitate to get in touch with me. Yours faithfully,
Li Jian(Personnel Manager) South Trading Co., Guangzhou
Certificates 证明
证明信（Letters of Certification） 是指出具的能证明一种事实的凭据，用于证明有关 人员的身份、职务、经历、身体状况、婚姻状况等有关事项。证明信与一般书信的格式 相似，但不必写收信人姓名和地址，也不需要结束语。称呼一般用 “ To whom it may concern”， 有时也不用称呼，只写年月日就行。
2.9.2 Language Points
Useful Sentence Patterns
This is to certify that Wang Lili was duly admitted to the degree of Bachelor of Arts in Shanghai City University on 18 June, 2009. 兹证明王丽丽于2009年6月18日正式取得上海城市大学文学学士学位。 This is to certify that Mr. Milton aged 35, is suffering from acute appendicitis. 兹证明密尔顿先生，男，35岁，患有急性阑尾炎。 This is to certify that Mr. Zhang Yan，male, aged 26, examined by me, has not got any infectious disease. 兹证明张彦先生，男性，26岁，经检查无任何传染性疾病。

10. Which of the following applies to you? My teachers underline / circle all of my errors. My teachers underline / circle some of my errors. My teachers do not underline / circle any of my errors.
Thank you for your help!
Sample 2
Survey on Chinese Postgraduates’ Perceptions of Feedback on Second Language Writing
Instructions My name is Zhenzhen Ye and I am doing MA in TESOL (Teaching English to Speakers of Other Languages) in the University of York. Thank you for your willingness to participate in this survey. This questionnaire aims to investigate the Chinese postgraduates’ perceptions of feedback on second language writing. Please answer the questions with reference to how your present teachers mark your essays and give relevant feedback in this academic year. All your answers will be treated confidentially. There is no risk for you to participate in this research. If you have any queries do not hesitate to contact me by e-mail: zy565@. Thank you for your cooperation!

10. Which of the following applies to you? My teachers underline / circle all of my errors. My teachers underline / circle some of my errors. My teachers do not underline / circle any of my errors.
3. How many times do you go to restaurant a week? □ 1 □ 2 □ 3 □4 or 5
4. How many will you expense on your food a month? □ less than300 □ 300-500 □ 500-800 □ more than 8000
Section Two Sarvey on the Canteen Service
As many students complain about the food and service in our canteen, this questionnaire aims to find out the reasons and improve the service. Please tick
the answer you like.
1. Which part of are you from: □ north □ east □ west □ south □overseas
2. What is your favorite flavor : □ bland □ salty □ spicy □ sweet □ don't care
Sample 3
Psychology Survey

实用英语写作教程Dive into the world of effective communication with our practical English writing guide, a treasure trove of tips and tricks designed to elevate your writing skills to new heights. Whether you're a student aiming to ace your essays, a professional seeking to polish your business correspondence,or simply a language enthusiast looking to express yourself with clarity and flair, this tutorial is your go-to resource.Embark on a journey through the fundamentals, startingwith the art of crafting compelling sentences that capturethe reader's attention. Learn how to weave together verbs and nouns with finesse, avoiding common pitfalls like passivevoice and wordiness. Discover the power of the active voiceto make your writing more dynamic and engaging.As you progress, explore the nuances of paragraph construction, where coherence and flow are key. Master theart of topic sentences that set the stage for each paragraph, and practice the seamless transition between ideas to keepyour reader hooked.Venture into the realm of style and tone, understanding how to adapt your writing to suit different audiences and purposes. From the formal tone of academic writing to the conversational style of social media, learn to adjust your voice to resonate with your readers.Our guide doesn't stop there; it also delves into the intricacies of grammar, punctuation, and spelling, ensuring that your writing is not only impactful but also error-free. With exercises and examples to practice what you've learned, you'll be well-equipped to tackle any writing challenge that comes your way.So, are you ready to transform your writing from ordinary to extraordinary? Let's get started on this enlightening adventure that promises to unlock your full potential as a writer.。

新时代核心英语教程写作2答案unit16课后习题答案1、I paint a lot of pictures. [单选题] *A. 评论B. 注意C. 悬挂D. 画(正确答案)2、Julia’s on holiday in Shanghai _______. [单选题] *A. in a momentB. after a momentC. at the moment(正确答案)D. at any moment3、75．Why not________ for a walk? [单选题] *A．go out(正确答案)B．to go outC．going outD．goes out4、We had a(an)_____with him about this problem last night. [单选题] *A.explanationB.impressionC.exhibitionD.discussion(正确答案)5、The reason I didn't attend the lecture was simply _____ I got a bad cold that day. [单选题] *A. becauseB. asC. that(正确答案)D. for6、—Mum, could you buy a schoolbag ______ me when you go shopping?—No problem.（）[单选题] *A. ofB. toC. inD. for(正确答案)7、I have worked all day. I'm so tired that I need _____ . [单选题] *A. a night restB. rest of nightC. a night's rest(正确答案)D. a rest of night8、How many subjects are you _______ this year? [单选题] *A. takesB. takeC. taking(正确答案)D. took9、The manager demanded that all employees _____ on time. [单选题] *A. be(正确答案)B. areC. to beD. would be10、What’s your _______ for the coming new year? [单选题] *A. playB. plantC. plan(正确答案)D. plans11、We _______ play basketball after school. [单选题] *A. were used toB. used to(正确答案)C. use toD. are used to12、Don’t ______. He is OK. [单选题] *A. worriedB. worry(正确答案)C. worried aboutD. worry about13、Words are windows（）you can look into the past. [单选题] *A. through which(正确答案)B. through thatC. whichD. whose14、( )Keep quiet, please. It’s ________ noisy here. [单选题] *A. many tooB. too manyC. too muchD. much too(正确答案)15、_____ of the land in this area _____ covered with forest. [单选题] *A. Two-fifth; isB. Two fifth; areC. Two fifths; is(正确答案)D. Two fifths; are16、—______?—He can do kung fu.（）[单选题] *A. What does Eric likeB. Can Eric do kung fuC. What can Eric do(正确答案)D. Does Eric like kung fu17、( ) .Would you please ______me the gifts from your friends? [单选题] *A.to showB. showingC. show(正确答案)D. shown18、Tomorrow is Ann’s birthday. Her mother is going to make a _______ meal for her. [单选题] *A. commonB. quickC. special(正确答案)D. simple19、In the past, Mary _______ listening to music in her spare time. [单选题] *A. will likeB. likesC. likeD. liked(正确答案)20、_____ of the teachers in this district are women teachers. [单选题] *A. Four fifthB. Four fifths(正确答案)C. Fourth fifthsD. Four five21、I want something to eat. Please give me a _______. [单选题] *A. bookB. watchC. shirtD. cake(正确答案)22、Mary is interested ______ hiking. [单选题] *A. onB. byC. in(正确答案)D. at23、Which do you enjoy to spend your weekend, fishing or shopping? [单选题] *China'shigh-speed railways _________ from 9,000 to 25,000 kilometers in the past fewyears.A. are growing(正确答案)B. have grownC. will growD. had grown24、Although the story is written for children, it can be read by adult, _____. [单选题] *A. alsoB. eitherC. as wellD. too(正确答案)25、Grandfather lives with us. We all _______ him when he gets ill. [单选题] *A. look after(正确答案)B. look atC. look forD. look like26、My brother is too shy. He _______ speaks in front of lots of people. [单选题] *A. alwaysB. usuallyC. seldom(正确答案)D. sometimes27、Jack would rather spend time complaining than_____the problem by himself. [单选题] *A.solve(正确答案)B.solvedC.solvesD.to solve28、The Spring Festival is on the way.Many shops have _______ huge posters with the word sales. [单选题] *A. put up(正确答案)B. put onC. put outD. put off29、You might not like the way Sam behaves, but please be kind to him. _____, he is your grandfather. [单选题] *A. After all(正确答案)B. Above allC. In allD. At all30、You could hardly imagine _______ amazing the Great Wall was. [单选题] *A. how(正确答案)B. whatC. whyD. where。

T
01 Memo’s Functions
O
P
02 Memo Format
I
03 Memo Style and Tone
C
S
04 Organizing a Memo
I. Memo’s Function
to change a policy or procedure; to call a meeting; to offer information or make a request; to explain a procedure or give instructions; to offer suggestions or recommendations; to clarify or summarize an issue; to alert readers to a problem or a deadline; to confirm the outcome of a conversation; to summarize a long report or proposal.
MEMO TO: Sales Staff FROM: Linda Woo
Sales Supervisor DATE: February 7, 2017 SUBJECT: Staff Meeting, February 9, 2017, Room 605 Please check your calendars and be sure that you keep 15:00 P.M. free for our full staff meeting. The agenda is short but has two important issues for discussion and your information.

wrong quality of the ordered goods
• Ex. The buyer complains that the goods were defective before shipment.
• Ex. The material seems to be too loosely woven and is inclined to pull out of shape. By separate mail we have sent you a cutting from this material, also one from cloth of an early consignment, so that you can compare the two and see the difference in texture.
• Ex. If the goods are not shipped in June, we shall be compelled to purchase elsewhere and may have to countermand our order.
• Ex. For some time past we have been urging you for an immediate dispatch of these goods, and unless this order is already on the way, it will arrive too late for the season, and so be of no use to us.
9) The delivered goods being damaged
• Ex. According to the Surveyor’s Report, the damage was due to handling rough during transit.

Education choice between contemporary cultural courses and past ones.
2. What is the opinion of the author?
Colleges and universities should offer more contemporary cultural courses, because they have much greater relevance for students than do arts and literature of the past.
Argument：
4. Does this author’s argument make a cogent case for increased resources based on river use?
5. How many other factors has the writer mentioned that government may decide to invest in improving riverside recreational facilities? What are they?
Task Preparation 2
Read Sample 2 and answer the questions.
1. Issue：
1. What is the issue of the essay? 2. What is the opinion of the author? 3. What is the conclusion of the essay?
观点题的基本要素包括： 1. 立论：提出论点。总结作者的观点，某种程度肯定该观点，并指

Lesson 16 Minutes (会议记录)Key to ExercisesPractice 1Complete the following chart with the information given in the samples.Practice 2Read the following minutes and fill in the chart below. Write Y in the box if the item is mentioned in the minutes and N if it is not mentioned.Practice 3Correct any errors in number usage in the following sentences by writing the correction to the left of the sentence. If the sentence is correct, mark C on the line to the left.1. 351 (Three hundred and fifty-one) people attended the performance.C 2. There were 135 pieces in the puzzle.3. Class started at eight-thirty (8:30 a.m.) in Room 20.4. In the sixties there were sit-ins at 100’s (hundreds) of colleges.C 5. Every afternoo n at two o’clock the chimes rang.6. The stock deal, which involved $4.5 billion, paid a twelve and a half percent (12.5%) dividends.7. The Hong Kong Phoenix TV station is Channel Eighteen (18).8. They needed 8 (eight) 10-foot poles for the construction.9. The vote was 126 in favor of the action and only sixteen (16) opposed.10. Only fifty percent (About 50%) of high school students go on to college.Practice 4Give the abbreviation form of the following words in the chart. The first one is done for you.Practice 5Choose proper head for each part of the following minutes.Practice 6Complete the following minutes according to the Chinese in the parentheses.Practice 8Choose the best topic sentence for each topic from the three choices below.1. Topic: types of loans for businessa. There are various kinds of loans available to the business owners.b. Business owners often need loans of different types.c. Franchise loans are those business loans which are given by franchise companies.2. Topic: brand value growtha. Some of the brands such as Hair and Legend are of great value and widelyrecognized in the world.b. Brand value is important for most companies.c. A more open and competitive environment is vital for brand value growth.3. Topic: different traditional treatments in the USa. One traditional treatment people in the US often use is massage.b. People in the US often go to nutritionists for treatments.c. Many people in the US are using traditional treatments instead of modernmedicine to treat a variety of problems.4. Topic: Exxon Mobile Corporationa. Exxon Mobile is a petroleum company.b. Exxon Mobile is one of the world’s largest companies when measured byrevenue and market capitalization.c. Exxon Mobile was founded on November 30, 1999.5. Topic: the role of team leadershipa. In an organization characterized by excellent leadership, employees will looktowards the leaders for a number of things.b. Employees can have great faith in the abilities of leaders with good leadership.c. During drastic change times, employees will expect effective planning from theirleader.Practice 9Read the following passages and underline the topic sentences in the passages.1. This week the Japanese Government embarks on an ambitious scheme to reinvent the appearance of Japanese businessman. Cool and casual dresses instead of formal suits and ties are advocated at offices in hot months so as to save energy by setting their air-conditioners for a higher temperature. The scheme is initiated by fashion designers, famous department stores and even the former Prime Minister himself.2. The idea behind the initiative—named with “Cool Biz”—is simple and serious. Japan is lamentably behind in reaching its targets for reduction of ozone-depleting gases, despite hosting the 1997 Kyoto Conference at which they were set. The stated goal is to reduce 1990 levels by 6% by the year 2012. But in 2003, emissions were up by 8% on the base year.3. In May 1985, Coca-Cola chairman Robert Goizueta announced one of the boldest gambles in marketing history: Coca-Cola would make a significant flavor change in Coke, the world’s best-selling soft drink. The 99-year-old formula would be modified. Coca-Cola introduced “New Coke”in an attempt to win back market share from Pepsi. Supermarket sales of Coke had slipped behind Pepsi by almost 2%, and Pepsi was consistently winning blind taste tests.4. During the first month of New Coke introduction, shipments to Coke bottlers set a record, and more people tried the new product than had ever sampled any new product. However, the entire picture changed suddenly. Consumers began todemand the old Coke. Sales were dropping rapidly. There was even talk of a class-action suit by a Seattle-based organization, Old Coke Drinkers of America. Coca-Cola headquarters received thousands of protest letters. Coca-Cola bottlers meeting in Dallas signed a petition demanding that the company restore the traditional formula.5. The key to successful budgeting is both flexibility and inflexibility. Certain expenses are fixed, so payment of those bills should be an inflexible element. Nothing is more important than paying those particular bills in full. In business, departments need to know the absolute ceiling on spending. Budgeting works best when very few exceptions are made to the upper limits. The idea of fiscal responsibility is to form a workable budget and stick to it as well as possible.。