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Expenses Policy & Join A Workplace Walking Group - IELTS Reading Answers & Explanations

From Collins Practice Tests For IELTS 1 General Training Reading Test 2 · Part 2 · Questions 14–26

Reading Passage

Read the text below and answer Questions 14-20.

Expenses Policy

All candidates invited for interview at Masons Finance are invited to claim back expenses for costs that are, by the HM Revenue and Customs definition, WHOLLY, NECESSARILY AND EXCLUSIVELY incurred during the process of attending the interview.

In general, for candidates travelling from within the UK, expenses covered include those for travel such as mileage or train tickets. Expenses are paid on the basis of the cost of second-class rail travel or 25p per mile for car travel. Mileage will be paid up to but not more than the equivalent cost of second-class rail travel. We request that when travelling by train an off-peak service is used whenever possible. Candidates can also claim taxi fares to and from Sharnfield Station to the company head office. In exceptional circumstances the company is prepared to reimburse candidates from the UK requiring hotel accommodation. However, this must be agreed with our HR department first.

For candidates travelling from overseas, subsistence and hotel costs can be reimbursed in addition to travel expenses. Candidates should contact our HR department regarding accommodation as we will pre-book and pay for a room at a local hotel. Please note that the company will not normally reimburse the costs of accommodation that has been booked independently by the candidate. As a general guide, candidates travelling from overseas can claim the cost of an economy airfare. Meals and refreshments consumed during travel can be claimed to a maximum of £20 per day. In exceptional cases we understand that further nights of accommodation might be required for candidates travelling from overseas. In such cases additional expenses may be claimed but only after written agreement has been received from our HR department.

Candidates must retain all receipts and submit these with the expense report we ask you to fill in when making a claim. Please note that the company will not reimburse any costs the candidate incurs in the form of tips paid nor will it pay for fines such as parking tickets or speeding tickets issued during travel.

If you have a question regarding an expense, please contact your interview contact or our HR team.

______________

The text below has seven paragraphs, A-G.

Join a Workplace Walking Group

A Several members of staff have been busy planning a series of lunchtime walks that we are sure you and your colleagues will soon become addicted to. Why join? The reasons are endless. You'll get the chance to chat with close friends and colleagues who participate as you would if you were stuck in your office. But what about all those other people you are on nodding terms with but have yet to get into conversation with? A lunchtime walk will be the perfect opportunity to get to know each other better.

B We rarely get the chance to experience work outside of our own department, which obviously isn't healthy for an organisation like ours. So apart form the pleasure you'll get from talking to new people, these lunchtime walks will also give you the chance to get an insight into how other teams and departments work and share experiences of how teams work together, including situations where problems sometimes arise. This may hopefully lead to better communication and more efficient internal systems.

C We also appreciate that many of you may want to completely switch off from work during your lunch break so we've tried to organise walks that will appeal to everyone. We are situated close to many historical landmarks and one of our walks takes in several of these sites. We've already had one or two employees with an interest in local history volunteer to act as guides, so now's your chance to discover more about where you work.

D For those who prefer a gentle stroll through the great outdoors we have countryside walks taking in some of the beautiful lanes and fields at the back of the building. You'll be amazed at how tranquil this area can be - experience some lovely views and the sound of birdsong to help you relax before returning to work fully revitalised after lunch. By the way, these walks take in a stop at the local café for those who'd like to end with a tea or coffee. And there's no need for walking boots as we'll follow landscaped routes.

E Of course an added benefit is the chance to get away from your desk, clear your head and keep fit. Walking, even at a gentle pace, is regarded as a great way to get into shape and help reduce stress. We also like to think it a pleasurable way to do this for those who don't like the idea of a gym or an aerobics session.

F We appreciate that people take their lunch breaks at different times and so have organised a staggered timetable so there will always be a spot at least once a week for everyone. However, please feel free to organise a walk independently if you'd like to make it a daily event.

G All departmental secretaries and managers have signed up already and will be more than pleased to give you any information you need. We also have a 'walking ambassador' in each department who will be able to answer any questions. See the departmental notice board to check for names or watch out for our next email on the subject. If you're convinced and are ready to sign up see if you can encourage some of your colleagues to join you. The more the merrier!

Questions

Questions 14–16 Multiple Choice (Three Answers)

Choose THREE letters, A-G.

Which THREE of the following are true?

14 15 16 Which THREE of the following are true?
  1. The company uses an official definition for allowable expenses.
  2. Candidates can claim more than the cost of a second-class ticket if they travel by car.
  3. Candidates should try to avoid travelling at busy times of the day.
  4. The company has special rates with a local taxi firm.
  5. Accommodation expenses for UK candidates are not usually paid.
  6. UK candidates must agree all expenses with HR before travelling.
  7. Candidates must choose a hotel close to the company offices.

Questions 17–20 Multiple Choice (One Answer)

Choose the correct letter, A, B, C or D.

17 Candidates from overseas
  1. find travel in the UK expensive.
  2. always need hotel accommodation.
  3. are allowed to claim for more items than candidates from the UK.
  4. should contact HR about travel expenses.
18 Candidates from overseas can claim for food and drinks
  1. if they were consumed in a hotel.
  2. up to the value of £20 in total.
  3. for more than one day.
  4. on the outward journey only.
19 The company believe that candidates from overseas
  1. sometimes need accommodation for more than one night.
  2. should avoid booking additional nights' accommodation.
  3. may find it difficult to reach agreement for expenses.
  4. are likely to need accommodation for several nights.
20 When claiming expenses candidates should
  1. include any additional expenses such as fines incurred during the trip.
  2. notify HR about motoring offences.
  3. report to the HR department on arrival.
  4. supply evidence of things they have purchased.

Questions 21–26 Matching Headings

Choose the correct heading for sections B-G from the list of headings below.

Write the correct number, i-ix, next to Questions 21-26.

i. Help improve our working practices

ii. Become an ambassador

iii. How to get involved

iv. Get to know your colleagues

v. No need to work up a sweat

vi. The equipment you need

vii. Discover our fascinating town

viii. A time to suit everyone

ix. Get back to nature

21 Paragraph B
22 Paragraph C
23 Paragraph D
24 Paragraph E
25 Paragraph F
26 Paragraph G

Answers & Explanations Summary

# Answer Evidence Explanation
Q14
Q15
Q16 A / C / E All candidates invited for interview at Masons Finance are invited to claim back expenses for costs that are, by the HM Revenue and Customs definition, WHOLLY, NECESSARILY AND EXCLUSIVELY incurred during the process of attending the interview
We request that when travelling by train an off-peak service is used whenever possible
In exceptional circumstances the company is prepared to reimburse candidates from the UK requiring hotel accommodation
Excerpt/Passage Explanation:
The passage states that the company uses a specific government tax definition (HM Revenue and Customs) to decide what costs they will pay back. It also asks people to travel at quiet times (off-peak) and notes that paying for a hotel for someone from the UK only happens in very special cases (exceptional circumstances).
Answer Explanation:
The answer identifies three true statements from the text: first, the company follows a government tax rule for expenses; second, they ask people to travel when trains are less crowded; and third, they rarely pay for hotels for people living in the UK.
Reason For Correctness:
The correct answer is derived from several parts of the Expenses Policy. For choice A, the text mentions the 'HM Revenue and Customs definition', which is an official government standard for taxes in the UK. For choice C, the text asks people to use an 'off-peak service' when taking the train; 'off-peak' refers to times that are not the busiest part of the day. For choice E, the text says the company only pays for UK candidates' hotels in 'exceptional circumstances', which means it is not the usual or normal thing to do.
Q17 C For candidates travelling from overseas, subsistence and hotel costs can be reimbursed in addition to travel expenses Excerpt/Passage Explanation:
The passage explains that people visiting from other countries can get their money back for food and a hotel room on top of their travel costs.
Answer Explanation:
The answer says that people who travel from another country can get money back for more types of costs than people who live in the UK.
Reason For Correctness:
The correct answer is correct because the travel policy allows people from overseas to claim money for things that locals cannot easily get. For example, while UK candidates mostly get travel costs back, overseas candidates get travel costs PLUS money for food (subsistence) and a hotel. The phrase 'in addition to' shows that their list of things they can be paid back for is longer.
Q18 C Meals and refreshments consumed during travel can be claimed to a maximum of £20 per day Excerpt/Passage Explanation:
The passage states that there is a daily limit for money spent on food and drinks, which means a person can get money back for these items for every day they are traveling.
Answer Explanation:
The answer means that people traveling from other countries are allowed to get money back for food and drinks even if their stay or travel takes more than one day.
Reason For Correctness:
The correct answer is correct because the text says that food and drinks (meals and refreshments) have a limit of £20 'per day'. Using the words 'per day' indicates that the company expects people traveling from overseas might spend several days traveling or attending the interview, allowing them to claim costs for each of those days. This contradicts choice B, which suggests a total limit regardless of time.
Q19 A In exceptional cases we understand that further nights of accommodation might be required for candidates travelling from overseas Excerpt/Passage Explanation:
The passage explains that in special situations, the company understands that people traveling from other countries might need extra nights of hotel stay.
Answer Explanation:
The answer means that the company knows that people coming from other countries might need to stay in a hotel for more than just one night.
Reason For Correctness:
The correct answer is A because the text says that in unusual or "exceptional cases," visitors from abroad might need "further nights" of a hotel stay. The word "sometimes" in the answer matches the phrase "exceptional cases," and "more than one night" matches the phrase "further nights." This shows that while it doesn't happen every time, the company acknowledges it is a possibility.
Q20 D Candidates must retain all receipts and submit these with the expense report we ask you to fill in when making a claim Excerpt/Passage Explanation:
The passage says that you must keep all your receipts (the papers that show what you paid) and give them to the company when you ask to be paid back for your travel costs.
Answer Explanation:
The answer means that people who want to be paid back for their costs must provide proof, such as receipts, of what they bought.
Reason For Correctness:
The correct answer is D because the text explicitly states that candidates need to keep and provide proof of their spending. It says they must 'retain all receipts' and 'submit these' to get their money back. In this context, 'receipts' are the 'evidence' of 'things they have purchased' (like train tickets or meals). The passage also clearly states that the company will not pay for things like 'fines,' which makes option A incorrect.
Q21 i This may hopefully lead to better communication and more efficient internal systems Excerpt/Passage Explanation:
The passage says that these walks might help people talk to each other more easily and make the company's way of working faster and better.
Answer Explanation:
The answer i means that the walking group can help make the way people do their jobs at the company better.
Reason For Correctness:
The correct answer is i because Paragraph B describes how joining the walks allows employees from different departments to talk and share their experiences. This interaction helps staff understand each other's roles and solve problems. The text specifically mentions that this can lead to 'better communication' and 'more efficient internal systems,' which are ways of saying 'improving working practices.'
Q22 vii We are situated close to many historical landmarks and one of our walks takes in several of these sites. We've already had one or two employees with an interest in local history volunteer to act as guides, so now's your chance to discover more about where you work Excerpt/Passage Explanation:
The passage states that some walks go past old, important buildings and places. It says that co-workers who know about the history of the area will help you learn new things about the place where you work.
Answer Explanation:
The answer means that Paragraph C focuses on exploring and learning about interesting historical parts of the local area near the office.
Reason For Correctness:
The correct answer is vii because Paragraph C mentions that the office is near 'historical landmarks' and that one walk visits these 'sites'. It also notes that employees interested in 'local history' will lead the walks. This matches the heading 'Discover our fascinating town' because 'fascinating' relates to the interesting history and 'town' relates to 'where you work'.
Q23 ix For those who prefer a gentle stroll through the great outdoors we have countryside walks taking in some of the beautiful lanes and fields at the back of the building. You'll be amazed at how tranquil this area can be - experience some lovely views and the sound of birdsong to help you relax before returning to work fully revitalised after lunch Excerpt/Passage Explanation:
The passage explains that staff can walk in quiet, natural areas outside the building to see nice views and hear birds.
Answer Explanation:
The answer ix means that the best heading or title for Paragraph D is 'Get back to nature'.
Reason For Correctness:
The correct answer is ix because Paragraph D describes walks that take place in the countryside, using words from nature like 'fields', 'birdsong', and 'lovely views'. The phrases 'great outdoors' and 'countryside' are synonyms for 'nature'.
Q24 v Walking, even at a gentle pace, is regarded as a great way to get into shape and help reduce stress. We also like to think it a pleasurable way to do this for those who don't like the idea of a gym or an aerobics session Excerpt/Passage Explanation:
The passage explains that walking slowly is a good way to stay healthy and relax, especially for people who do not want to do difficult exercises like gym fitness classes.
Answer Explanation:
The answer 'v' means the heading for Paragraph E is 'No need to work up a sweat'.
Reason For Correctness:
The correct answer is section 'v' because Paragraph E discusses the health benefits of walking without needing a high-intensity workout. The phrase 'work up a sweat' is an idiom that means to exercise very hard. Paragraph E suggests that walking at a 'gentle pace' (walking slowly) is still a 'great way to get into shape' (become fit) and is a better option for people who do not enjoy high-effort activities like a 'gym' or 'aerobics'.
Q25 viii We appreciate that people take their lunch breaks at different times and so have organised a staggered timetable so there will always be a spot at least once a week for everyone Excerpt/Passage Explanation:
The passage explains that since employees eat at different times, the group made a schedule with many different starting times so that every person can find a time to join at least once a week.
Answer Explanation:
The answer viii means that Paragraph F focuses on how the walking group's schedule is flexible enough to fit into any worker's lunch break.
Reason For Correctness:
The correct answer is viii because Paragraph F explains that because people take their lunch breaks at various times, they have created a 'staggered timetable' (a schedule where events start at different times). This ensures that there is 'a spot... for everyone,' meaning there is a time available that works for every individual worker's schedule.
Q26 iii All departmental secretaries and managers have signed up already and will be more than pleased to give you any information you need. We also have a 'walking ambassador' in each department who will be able to answer any questions. See the departmental notice board to check for names or watch out for our next email on the subject. If you're convinced and are ready to sign up see if you can encourage some of your colleagues to join you Excerpt/Passage Explanation:
The passage explains that people can get help from specific staff members, find names on boards, or read emails to understand the steps needed to join the group and begin walking.
Answer Explanation:
The answer means that Paragraph G provides information on how a person can begin participating or join the walking group.
Reason For Correctness:
The correct answer is "iii" because this section of the text focuses on the actions employees should take if they want to join. It lists sources of information like managers, secretaries, and "walking ambassadors," and it mentions checking notice boards or emails to find out how to "sign up." To "get involved" is a synonym for joining or starting to take part in an activity.

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