BEC中的writing，对于中国考生来说由于没有在美国的经验，因此很难写的出彩，拿到高分。高顿网校USCPA研究院老师则指出，writing题*4多看、多记例题中的一些好的句子，背下来之后再灵活运用。接下来跟着高顿网校USCPA小编看看这道例题吧。
　　Siler Manufacturing Company produces several products that use basic raw materials that have significant price fluctuations.The CFO of Siler, Heather Wilson, is considering hedging the price of these raw materials.Compose a memorandum to Heather describing how the company might hedge the cost of materials and how the company might benefit from this strategy.
　　REMINDER:Your response will be graded for both technical content and writing skills.Technical content will be *uated for information that is helpful to the intended reader and clearly relevant to the issue.Writing skills will be *uated for development, organization, and the appropriate * of ideas in professional correspondence.Use a standard business memo or letter format with a clear beginning, middle, and end.Do not convey information in the form of a table, bullet point list, or other abbreviated presentation.
　　To:Ms. Heather Wilson, CFO
　　Siler Manufacturing Company
　　From:CPA Candidate
　　解析：
　　This memorandum describes the strategy of hedging the price of raw materials, and the benefits that might be derived from this strategy.Hedging is a technique used in risk management in which the risk of price volatility of a material is shared with another party.To hedge the cost of raw materials, management of Siler Manufacturing Company could forecast raw material needs and purchase forwards or futures to lock in the raw material's price.A forward is a negotiated contract to purchase a specific quantity of a commodity at a fixed price, and a future is a standardized contract to take delivery of a commodity at a future date and at a specified price.
　　The primary benefit of hedging is that the company can fix the price it will pay for a commodity or raw material over an extended period of time.This helps to mitigate the risk of significant fluctuations in raw material prices.Hedging also may be used to ensure sufficient availability of the raw material.
　　If you have any addition questions about hedging as a strategy, please contact me.
　　Keywords: strategy, hedging, materials, risk, management, cost, raw, price, commodity, fix