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  lOMoAR cPSD| 48632119 REWRITE SENTENCES 
1. Our level of service is better than Sand Co.’s. 
Sand Co.’s level of service isn’t as good as ours 
2. We could not afford to purchase that construction building. 
That construction building is too expensive for us to purchase 
3. John Speke failed to find the broker for the company’s IPO. 
John Speke didn’t succeed in finding the… 
4. She started working as a CFO in Mulberry Co. five years ago. 
She has worked as a CFO in Mullerry Co. for five years 
5. Turn off all switches before leaving the workshop. All the switches must be turned 
off before you leave the workshop 
6. Nobody can deny that she is able to lead the team. 
It can’t be denied that she is … 
7. People find the Mayor’s policies of wages difficult to implement. 
It is difficult to implement the Mayor’s policies of wages 
8. Why don’t you diversify your products in the market? 
I suggest …diversifying your products in the market 
9. It is possible that the company won’t go camping this weekend 
The company may not go camping this weekend 
10. It was such a dirty cheque that the bank refused to honor it. 
The cheque was so dirty that the bank… 
11. It is necessary for Abella Co. to reinforce its position. 
Abella Co needs to reinforce its position 
12. The architect has drawn plans for an extension to the house.Plans for for an 
extension to the house have been drawn by the architect 
13. Our R&D Department has discovered a promising new drug.A promising new 
drug has been discovered by our R&D Department 
14. Reaching $4 million profit is essential for the company. 
It is essential for the company to reach $4 million profit 
15. Samuel trains every day in order to improve his performance.    lOMoAR cPSD| 48632119
Samuel trains every day so that he can improve his performance 
16. It took us about 2 years to overcome the financial crisis. 
We spent 2 years overcoming the financial crisis 
17. The manager claims that she has succeeded in resolving the financial problem. 
The manager claims that she has managed to resolve the financial problem 
18. You need to submit your report by tomorrow morning.It is necessary for you to 
submit your report by tomorrow morning 
19. I’ve just received a very nice gift from one of my suppliers. 
One of my suppliers has sent to me a very nice gift 
20. We stopped ordering from them, because their products were badly designed 
We stopped ordering from them because of their badly designed product 
21. The bank decided that the project was not commercially viable (ko khả thi về mặt 
thương mại), so they refused to give them a loan 
Because the project was not commercially viable, they refused to give them a loan 
22. I have never been to such a long meeting. 
That was the first time I’ve been to such a long meeting 
23. Your quotation (báo giá) wasn’t low enough for us to accept. 
Your quotation was too high for us to accept 
24. Our tax laws are not simple enough for most people to understand. 
Our tax laws are too difficult for most people to understand 
25. He manages the company very well. 
 He is a good at managing the company 
26. It takes him almost an hour to write his report every day. 
He spends almost an hour writing his report every day 
27. What is the price of this electrical product? 
How much is this electrical product? 
28. Our new boss is friendlier than our previous one. 
Our previous boss isn’t as friendly as our new boss 
29. He didn’t take the job because the salary was low. 
He didn’t take the job because of the low salary    lOMoAR cPSD| 48632119
30. I don’t think you should change your job. 
In my opinion you shoudn’t change your job 
31. “Why don’t you put better lock on the door, Barbara?” said Tom 
John suggested that Barry should put a better look on the door 
32. She started working as a secretary 5 years ago 
She has been working as a secretary for 5 years 
33. I haven’t eaten this kind of food before 
This is the first I have eaten ths kind of food 
34. It isn’t necessary for u to finish by Saturday 
You don’t have to finish by Saturday