116. If the company _____ a more efficient cash flow management system, it would have been able to avoid the financial crisis it faced last year.
(A)implements
(B)will implement
(C)has been implemented
(D)had implemented

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統計： A(12), B(6), C(17), D(156), E(0) #3084685

詳解 (共 3 筆)

#6130478
    過去事實相反的假設句型（第三條...
(共 369 字，隱藏中）
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#6132264
根據句子的語境，句子使用的是與現實相反...
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#6561481
116. If the company _____ a more efficient cash flow management system, it would have been able to avoid the financial crisis it faced last year.
如果該公司建立更有效率的現金流管理系統，它本可以避免去年面臨的金融危機。
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✅ 正解：(D) had implemented
為什麼不能選 (C) has been implemented？
因為句子是說「如果以前有做某件事，本來就不會出事」，所以是假設過去的語氣。
要用過去完成式 → had implemented
✅ 類似說法：「If I had studied harder, I would have passed.」
(C)「has been implemented」是現在完成被動，不符合語氣跟時態。
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