今天小编给大家带来2019年剑桥商务英语中级口语解析，希望对大家有所帮助。
WHAT IS IMPORTANT WHEN ……?
Deciding whether to buy or rent office equipment
* Cost
* Speed of technological change
【词汇&短语】
货币因素 monetary factor 纳税优惠 tax benefit
优先权 first priority 加速折旧 accelerated depreciation
提升，更新 upgrade 税金控除 tax write-off
可扣除的 deductible

【句型点击】
* 如何澄清观点
Don’t get me wrong. 不要误会我
My attitude to….. is……
What exactly I’m trying to say is…
I’m afraid you’ve misunderstood me.
【参考范例】
Generally speaking, when getting office equipment, either to buy or to rent have its merits. However, monetary factor is given first priority. Cost should be considered to make sure that you can afford it. Even though either choice would be acceptable for you, it’s necessary to weigh whether or not the cash advantages of buying is greater to the service benefits of renting.
With the high speed of technological change, some office equipments are easy to become outdated and it’s indispensable to upgrade those equipments every couple of years to improve efficiency and boost productivity in this respect, buying new office equipments can be a better solution.
Another way to decide to buy or rent comes from the tax. The renting of office equipments can be fully tax deductible if you use the rented asset in your business. But with a rent, you may have a risk of losing tax benefits for accelerated depreciation. While buying equipments is better as a tax write-off, but both renting and buying can be used on your taxes beneficially.
Last but not least one is useful life. Getting the right equipment for your office not only involves whether it can keep you comfortable, organized and productive, but takes into account the useful life of office equipment , presented as a fundamental financial question which can save you a lot of time and money.