TEXT 4

　　(注：本文含有的生詞和難句較多，考研閱讀的原則是過難的單詞和句子一定不會出題，在考場上緊緊抓住能看懂的句子即可，因為文章上下文的意思都是有密切關(guān)聯(lián)的。筆者把本文無需看懂的句子用刪除線標(biāo)出來，以便于學(xué)生更好的復(fù)習(xí)。示例：not the price managers and regulators would like them to fetch。)

　　第一部分：36題

　�、貰ankers have been blaming themselves for their troubles in public. ②Behind the scenes, they have been taking aim at someone else: the accounting standard-setters. ③Their rules, moan the banks, have forced them to report enormous losses, and it's just not fair. ④These rules say they must value some assets at the price a third party would pay, not the price managers and regulators would like them to fetch。

　　【考點分析】①②“臺面上，銀行家們將他們的麻煩歸咎于己身，臺面下，他們一直把目標(biāo)對準他人：會計準則制定者�！迸_上臺下，表里不一，暗含了作者對銀行家的虛偽的否定，對無辜者standard-setters的同情。③講具體的抱怨的內(nèi)容�！般y行業(yè)抱怨會計規(guī)則迫使他們報告巨大損失，認為這不公平�！� ④二者相比必出考點。出36題。進一步描述會計規(guī)則的內(nèi)容�！耙�(guī)則認為他們必須以第三方付出價格來評估部分資產(chǎn)的價值，而非按照管理者和監(jiān)管者期望該資產(chǎn)能夠獲得的價格。”本句其實只要看懂“These rules say they must value some assets at the price a third party would pay, not”not后面無需看懂，只要知道是與not前面不一樣的方法。

　　36. Bankers complained that they were forced to __________。

　　[A] follow unfavorable asset evaluation rules

　　[B] collect payments from third parties

　　[C] cooperate with the price managers

　　[D] reevaluate some of their assets。

　　【正確選項解析】[A] 36題 complain= moan ，not fair(③) = unfavorable , value some assets(④)= asset evaluation 所以本題屬于根正苗紅的同義替換。

　　【干擾選項分析】[B] 對④偷梁換柱。把value 偷換為collect。

　　[C] 與原文相反。錯誤一：原文④說：“These rules say they must value some assets at the price 。。。， not the price managers and regulators would like them to fetch”明確說“規(guī)則不讓按照managers的期待的價格評估”，所以這與cooperate(合作)相反。

　　錯誤二：原文中沒有提到price manager 這個概念，④managers and regulators would like them to fetch。是定語從句來修飾price。

　　[D] reevaluate(重新評估)無中生有。

　　第二部分：37題

　　①Unfortunately, banks’ lobbying now seems to be working. ②The details may be unknowable, but the independence of standard-setters, essential to the proper functioning of capital markets, is being compromised. ③And, unless banks carry toxic assets at prices that attract buyers, reviving the banking system will be difficult。

　　【考點分析】①否定常考(unfortunately)+段首�？肌３�40題。Unfortunately，是強烈的表示情感的詞�！安恍业氖�，銀行的游說活動看來已起作用了�！北砻髯髡呤欠磳︺y行，支持同情standard-setters。②轉(zhuǎn)折�？�，出37題。But之前不看，之間看后面“標(biāo)準制定者的獨立性——這資產(chǎn)市場正常運行十分重要——已經(jīng)削弱了。”

　�、貯fter a bruising encounter with Congress, America’s Financial Accounting Standards Board (FASB) rushed through rule changes. ②These gave banks more freedom to use models to value illiquid assets and more flexibility in recognizing losses on long-term assets in their income statement. ③Bob Herz, the FASB’s chairman, cried out against those who “question our motives�！� ④ Yet bank shares rose and the changes enhance what one lobby group politely calls “the use of judgment by management。”

　　【考點分析】①bruising encounter根本不需認識。rushed through 只需要認識through，表示 “通過”。注意：動詞+介詞的短語，有時候只要通過介詞就可以把握句子所表達的大致方向是支持還是反對。本句只需明白“FASB通過了規(guī)則變化” 即可。 ②只需看懂：These gave banks more freedom to… value …assets and more flexibility… in their income statement。省略號所省略的內(nèi)容完全可以不看�！凹淬y行在評估資產(chǎn)上有了更多的自由” ③沒看懂，沒關(guān)系，因為后面有轉(zhuǎn)折。④轉(zhuǎn)折常考。出37[A]。本句只需看懂 the changes …enhance the use of judgment by management。“這些變化增加了管理層的判斷的作用”

　　37. According to the author , the rule changes of the FASB may result in __________。

　　[A] the diminishing role of management

　　[B] the revival of the banking system

　　[C] the banks’ long-term asset losses

　　[D] the weakening of its independence

　　【正確選項解析】[D] 本題定位有點難度。從第三段①可知FASB通過了規(guī)則變化。第二段的①的意思是“不幸的是，銀行的游說活動看來已起作用了�！边@就意味著：第一段銀行抱怨的規(guī)則的不公平得到重視，規(guī)則變化了。所以37題題干問的“the rule changes of the FASB”的結(jié)果，也就是第二段②的結(jié)果。

　　《牛津高階英漢雙解詞典》中compromise 的解釋：modify (sth); weaken 修改，更改(某事物);減輕;減弱;緩和。所以這里的compromise= weaken，根正苗紅的同義替換。

　　【干擾選項分析】[A] 與原文相反。diminish與④中的enhance 相矛盾。

　　[B] 第二段③講了銀行復(fù)蘇的條件“銀行如果不以能夠吸引買家的價格計量有毒資產(chǎn)，銀行系統(tǒng)的復(fù)蘇將會非常困難�！倍�本選項說FASB的規(guī)則變化會帶來復(fù)蘇，與③不相符合。

　　[C] 無中生有。

　　第三部分：38題

　�、貳uropean ministers instantly demanded that the International Accounting Standards Board (IASB) do likewise. ②The IASB says it does not want to act without overall planning, but the pressure to fold when it completes it reconstruction of rules later this year is strong. ③Charlie McCreevy, a European commissioner, warned the IASB that it did “not live in a political vacuum” but “in the real word” and that Europe could yet develop different rules。

　　【考點分析】上文講的是美國的情況。本段講歐洲的情況。①“歐洲的部長們立刻要求國際會計準則委員會(IASB)也這么做�！� ②轉(zhuǎn)折常考。出38題。IASB對部長的做法比較反感，但是它在今年下半年完成規(guī)則修訂時必須屈服的壓力十分巨大。③引用McCreevy對IASB不聽話的警告。

　　38. According to Paragraph 4, McCreevy objects to the IASB’s attempt to __________。

　　[A] keep away from political influences。

　　[B] evade the pressure from their peers。

　　[C] act on their own in rule-setting。

　　[D] take gradual measures in reform。

　　【正確選項解析】[C] ①講歐洲部長對IASB的要求，②是IASB對之的抵觸情緒，但是(but)壓力又很大(strong)，③McCreevy對IASB警告它不是“處在政治真空中”而是“在現(xiàn)實世界里”。這三句話的中心是：IASB想自己獨立的制定規(guī)則(act on their own in rule-setting)，而歐洲部長(包括McCreevy)又想命令其按自己意愿行為。所以選擇[C]。

　　【干擾選項分析】[A]是強干擾項，貌似是對“not in a political vacuum”的同義替換。但是與[C]相比，[C]更加符合本段的中心。因為本段并不是強調(diào)IASB不能逃脫政治影響，而是強調(diào)IASB想要自己獨立地制定規(guī)則�？忌�切記：當(dāng)兩個選項無法分清的時候，符合中心的才是正確答案。

　　[B]偷梁換柱。原文沒有提來自同伴的壓力(pressure from their peers)，而是說“在今年下半年完成規(guī)則修訂時必須屈服的壓力”

　　[D]“在改革中采取漸進措施” gradual measures屬于無中生有。

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