Text 4

（注：本文含有的生词和难句较多，考研阅读的原则是过难的单词和句子一定不会出题，在考场上紧紧抓住能看懂的句子即可，因为文章上下文的意思都是有密切关联的。笔者把本文无需看懂的句子用删除线标出来，以便于学生更好的复习。示例：not the price managers and regulators would like them to fetch.）

第一部分：36题

     ①Bankers 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.

【考点分析】①②“台面上，银行家们将他们的麻烦归咎于己身，台面下，他们一直把目标对准他人：会计准则制定者。”台上台下，表里不一，暗含了作者对银行家的虚伪的否定，对无辜者standard-setters的同情。③讲具体的抱怨的内容。“银行业抱怨会计规则迫使他们报告巨大损失，认为这不公平。” ④二者相比必出考点。出36题。进一步描述会计规则的内容。“规则认为他们必须以第三方付出价格来评估部分资产的价值，而非按照管理者和监管者期望该资产能够获得的价格。”本句其实只要看懂“These rules say they must value some assets at the price a third party would pay, not”not后面无需看懂，只要知道是与not前面不一样的方法。

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.

【正确选项解析】[A] 36题 complain= moan ，not fair(③) = unfavorable , value some assets(④)= asset evaluation 所以本题属于根正苗红的同义替换。

【干扰选项分析】[B] 对④偷梁换柱。把value 偷换为collect。
[C] 与原文相反。错误一：原文④说：“These rules say they must value some assets at the price 。。。， not the price managers and regulators would like them to fetch”明确说“规则不让按照managers的期待的价格评估”，所以这与cooperate（合作）相反。
错误二：原文中没有提到price manager 这个概念，④managers and regulators would like them to fetch.是定语从句来修饰price。
[D] reevaluate（重新评估）无中生有。

第二部分：37题

   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.

【考点分析】①否定常考（unfortunately）+段首常考。出40题。Unfortunately，是强烈的表示情感的词。“不幸的是，银行的游说活动看来已起作用了。”表明作者是反对银行，支持同情standard-setters。②转折常考，出37题。But之前不看，之间看后面“标准制定者的独立性——这资产市场正常运行十分重要——已经削弱了。”

    ①After 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."

【考点分析】①bruising encounter根本不需认识。rushed through 只需要认识through，表示 “通过”。注意：动词+介词的短语，有时候只要通过介词就可以把握句子所表达的大致方向是支持还是反对。本句只需明白“FASB通过了规则变化” 即可。 ②只需看懂：These gave banks more freedom to… value …assets and more flexibility… in their income statement.省略号所省略的内容完全可以不看。“即银行在评估资产上有了更多的自由” ③没看懂，没关系，因为后面有转折。④转折常考。出37[A].本句只需看懂 the changes …enhance the use of judgment by management.“这些变化增加了管理层的判断的作用”

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

【正确选项解析】[D] 本题定位有点难度。从第三段①可知FASB通过了规则变化。第二段的①的意思是“不幸的是，银行的游说活动看来已起作用了。”这就意味着：第一段银行抱怨的规则的不公平得到重视，规则变化了。所以37题题干问的“the rule changes of the FASB”的结果，也就是第二段②的结果。
《牛津高阶英汉双解词典》中compromise 的解释：modify (sth); weaken 修改，更改（某事物）；减轻；减弱；缓和。所以这里的compromise= weaken，根正苗红的同义替换。

【干扰选项分析】[A] 与原文相反。diminish与④中的enhance 相矛盾。
[B] 第二段③讲了银行复苏的条件“银行如果不以能够吸引买家的价格计量有毒资产，银行系统的复苏将会非常困难。”而本选项说FASB的规则变化会带来复苏，与③不相符合。
[C] 无中生有。

第三部分：38题

   ①European 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.

【考点分析】上文讲的是美国的情况。本段讲欧洲的情况。①“欧洲的部长们立刻要求国际会计准则委员会(IASB)也这么做。” ②转折常考。出38题。IASB对部长的做法比较反感，但是它在今年下半年完成规则修订时必须屈服的压力十分巨大。③引用McCreevy对IASB不听话的警告。

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.

【正确选项解析】[C] ①讲欧洲部长对IASB的要求，②是IASB对之的抵触情绪，但是（but）压力又很大（strong），③McCreevy对IASB警告它不是“处在政治真空中”而是“在现实世界里”。这三句话的中心是：IASB想自己独立的制定规则（act on their own in rule-setting），而欧洲部长（包括McCreevy）又想命令其按自己意愿行为。所以选择[C]。

【干扰选项分析】[A]是强干扰项，貌似是对“not in a political vacuum”的同义替换。但是与[C]相比，[C]更加符合本段的中心。因为本段并不是强调IASB不能逃脱政治影响，而是强调IASB想要自己独立地制定规则。考生切记：当两个选项无法分清的时候，符合中心的才是正确答案。
[B] 偷梁换柱。原文没有提来自同伴的压力（pressure from their peers），而是说“在今年下半年完成规则修订时必须屈服的压力”
[D]“在改革中采取渐进措施” gradual measures属于无中生有。

第四部分：39题

   ①It was banks that were on the wrong planet, with accounts that vastly overvalued assets. ②Today they argue that market prices overstate losses, because they largely reflect the temporary illiquidity of markets, not the likely extent of bad debts. ③The truth will not be known for years. ④But bank's shares trade below their book value, suggesting that investors are skeptical. ⑤ And dead markets partly reflect the paralysis of banks which will not sell assets for fear of booking losses, yet are reluctant to buy all those supposed bargains.

【考点分析】本段非常复杂，充满着金融学专业术语。考研阅读的原则是过难的单词和句子一定不会出题，在考场上紧紧抓住能看懂的句子即可，因为文章上下文的意思都是有密切关联的。就本段而言只要紧紧抓住本段主题句即第一句话即可解题。①强调句必考（it was …that…）+ 段首常考+因果常考（with）。注意with在字典中有一个解释是：because of (sth); on account of (sth) 因为或由於（某事物）。 “正是这些银行呆错了星球，它们的账目上充斥着估值过高的资产。” ②-⑤没有看懂坚决不看。

39. The author thinks the banks were “on the wrong planet” in that they __________.
[A] misinterpreted market price indicators
[B] exaggerated the real value of their assets
[C] neglected the likely existence of bad debts.
[D] denied booking losses in their sale of assets.

【正确选项解析】[B] overvalued = exaggerate the real value，根正苗红的同义替换。可以发现本题只需认识overvalue(高估)和exaggerate（夸大），解题是非常简单的。

【干扰选项分析】本题还有一种解法。39题四个选项都是过去时。而本段原文只有①是过去时。其余全是现在时，所以都不需要看。
　
第五部分：第40题　

　①To get the system working again, losses must be recognized and dealt with. ②America's new plan to buy up toxic assets will not work unless banks mark assets to levels which buyers find attractive. ③Successful markets require independent and even combative standard-setters. ④The FASB and IASB have been exactly that, cleaning up rules on stock options and pensions, for example, against hostility from special interests. ⑤But by giving in to critics now they are inviting pressure to make more concessions.

【考点分析】本段也是充斥着大量的生词，只需要把简单一句话看懂就行了。③“成功的市场需要独立的标准制定者”。注意本句combative不认识没关系，因为A and B 结构中，一般认为A=B，二者看懂一个即可。

40.The author’s attitude towards standard-setters is one of __________.
[A] satisfaction.
[B] skepticism.
[C] objectiveness
[D] sympathy

【正确选项解析】[D] 由本段③，再联系第二段的①②：“不幸的是，银行的游说活动看来已显成效。其中细节可能无法获知，但是标准制定者的独立性——这资产市场正常运行十分重要——已经削弱了。”以及第一段的①②。表明作者对标准的制定者是赞同的。同时面对银行家的咄咄逼人的态势，以及标准的制定者所面临的压力，作者又对他们表示同情。所以无论是同情还是同意，都可以选择[D]

【干扰选项分析】[A] satisfaction 的英文解释：feeling of contentment felt when one has or achieves what one needs or desires。原文并没有提到standard-setters完成了作者所期待它们做的事情（achieves what one needs or desires），反而FASB做出了妥协，修改了规定（第三段的①）所以谈不上satisfaction。
[B]“怀疑”。原文对standard-setters是积极态度，而不是消极态度，所以错。本选项只是利用倒数第二段的④来捏造选项。
[C]“客观”。在考研中选择“客观”态度只有两种情况。（一）全文既讲某物的好处又谈其坏处；（二）通篇未对某物流露出感情和态度。在本文中第二段的①②明确透露出对standard-setter的同情，且后面没有说起缺点，所以不能选本选项。

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