1、CCTALK 考研英语 MICHAEL 壹英语社团1Michael 考研英语纯干货阅读真题精读 6本节课需掌握的文章：2010 年 TEXT 4使用方法：1. 括号标出的为阅读时需注意的字里行间技巧；2. 加粗字为写作积累背诵词汇；3. 蓝色字为阅读积累背诵词汇；4. 存在既加粗又蓝色的词汇；5. 文件最后配无任何标注的文章，供词汇背会后自测。复习步骤 1：根据上课所讲，自己把文章后的题目重新做一遍，每个选项告诉自己为什么对，为什么错。（略）复习步骤 2：读烂文章，让表达烂在脑子里。Text 4Bankers have been blaming themselves for 写作积累：因某事而
2、责备某人 their troubles in public. Behind the scenes 在幕后：一般指的是某人真实想法，目的, they have been taking aim at 目的是指向someone else: 此处注意冒号的用法 the accounting 会计 standard-setters 标准制定者. Their rules, moan 抱怨 the banks, have forced them to report enormous 极大的：写作积累：用于表示某事影响极大 losses 损失 , and its just not fair 注意此处表态 .
3、These 问自己此处是指的那些规则 rules say they must value some assets 资产 at the price a third party 第三方 would pay, not the price managers and regulators 管CCTALK 考研英语 MICHAEL 壹英语社团2理者 would like them to fetch 出售.Unfortunately 注意此处作者表态, banks lobbying 游说 now seems to be working. The details may be unknowable 不清楚,
4、but the independence 独立性 of standard-setters, essential 重要 to the proper合适的 functioning 运转 of capital markets 资本市场, is being compromised 妥协、损害 . And, unless 注意此处逻辑 banks carry toxic assets 有毒资产 at prices that 定语从句识别 attract buyers, reviving 复兴 the banking system will be difficult.After a bruising 激烈
5、的 encounter 对抗 with Congress 议会, Americas Financial Accounting Standards Board 委员会 (FASB) rushed through 仓促做某事 rule changes. These 此处注意代词指代 gave banks more freedom to use models 模式 to value 评估 illiquid assets 非流动资产 and more flexibility 灵活性 in recognizing losses on long-term assets in their income st
6、atement. Bob Herz, the FASBs chairman, cried out against 强烈反对 those who “question 质疑 our motives 动机.“ Yet 但是 bank shares 份额：此处指股价 rose and the changes enhance what one lobby group politely calls “the use of judgment by management.“管理判断应用：倒着直接翻译即可European ministers 部长 instantly 立即 demanded 要求 that th
7、e International Accounting Standards Board (IASB) do likewise 同样的. The IASB says it does not want to act 行动 without overall planning 总体规划, but the pressure to fold 折叠，此处指屈服 when it completes CCTALK 考研英语 MICHAEL 壹英语社团3it reconstruction of rules later this year 状语做插入语 is strong 注：划横线为本句主干. Charlie McC
8、reevy, a European commissioner, 同位语warned 警告 the IASB that it did “not live in a political vacuum 真空“ but “in the real word“ and that Europe could yet 很可能会. develop different rules.It was banks that 强调句 were on the wrong planet 写作积累：错的离谱, with accounts that vastly overvalued 估价过高 assets.注意：with 独立结构
9、表示事实背景 Today they argue 认为 that market prices overstate 过度反映 losses 损失, because 因果关系注意 they largely reflect 很大程度上 the temporary illiquidity of markets, not the likely 可能的 extent 程度 of bad debts 坏账 . The truth will not be known for years. But banks shares trade below their book value,账面价值 suggesting
10、暗示出 that investors are skeptical 怀疑：此处指投资者们缺乏信心. And dead markets partly reflect 一定程度上反映 the paralysis 瘫痪 of banks 定语从句 which will not sell assets for fear of以防 booking losses, yet are reluctant to 写作积累：不情愿做某事 buy all those supposed 所谓的 bargains 便宜货 .To get the system working 写作积累：get.working 使得某事正常
11、运作 again, losses must be recognized and dealt with 处理 写作积累：表示我们必须承认并且解决某事. Americas new plan to buy up 收购 toxic assets 有毒资产 will not work 起作用 unless banks mark 标记，确定 assets to levels 水平 which buyers find attractive. Successful CCTALK 考研英语 MICHAEL 壹英语社团4markets require independent and even combative
12、有战斗性的 standard-setters. The FASB and IASB have been exactly that 注意此处代词的指代, cleaning up 清除，此处为整顿的意思 rules on stock options 股票优先认股权 and pensions 养老金, for example, against 反对 hostility敌意，反对 from special interests 特殊利益链条. But by giving in to向.妥协 critics 批评 now they are inviting 招致 pressure to make more
13、 concessions.让步36. Bankers complained that they were forced to 被逼做某事A follow unfavorable 不利的 asset evaluation 评估 rulesB collect payments 款项 from third partiesC cooperate with 与.合作 the price managersD reevaluate 重新评估 some of their assets.37. According to the author , the rule changes of the FASB may
14、result in导致（vs.result from ）A the diminishing 下降的 role of managementB the revival 复苏 of the banking systemC the banks long-term 长期 asset lossesD the weakening 削弱 of its independence38. According to Paragraph 4, McCreevy objects to 反对 the IASBs attempt 打算 toA keep away from 远离 political influences.CC
15、TALK 考研英语 MICHAEL 壹英语社团5B evade 逃避 the pressure from their peers 同龄人.C act on their own in rule-setting.D take gradual measures 采取缓和措施 in reform 改革.39. The author thinks the banks were “on the wrong planet“ in that 因为 theyA misinterpreted 误解 market price indicators 指示物B exaggerated 夸大 the real value
16、 of their assetsC neglected 忽视 the likely existence 存在 of bad debts.D denied 否认 booking losses in their sale 销售 of assets.40. The authors attitude towards standard-setters is one ofA satisfaction.B skepticism 怀疑.C objectiveness 客观D sympathy 同情复习步骤 3：读烂文章后，重点攻击这些倒霉句子，练习翻译！注：语法基础较薄弱的同学可以忽略语法术语，看懂才是王道！
17、1.These rules say they must value some assets at the price a third party CCTALK 考研英语 MICHAEL 壹英语社团6would pay,作 price 的定语 not the price managers and regulators would like them to fetch.2.The details may be unknowable, but the independence of standard-setters, essential to the proper functioning of ca
18、pital markets,插入语识别 is being compromised. 3.These gave banks more freedom to use models to value illiquid assets and 并列 more flexibility in recognizing losses on long-term assets in their income statement. 4.The IASB says it does not want to act without overall planning, but the pressure to fold whe
19、n it completes it reconstruction of rules later this year 状语做插入语 is strong. 5.And dead markets partly reflect the paralysis of banks 定语从句，修饰 banks which will not sell assets for fear of booking losses, yet are reluctant to buy all those supposed bargains.6.The FASB and IASB have been exactly that, 同
20、位语 cleaning up rules on stock options and pensions, for example, against hostility from special interests. CCTALK 考研英语 MICHAEL 壹英语社团7复习步骤 4：凭自己的力量把文章大概顺意着译下来，你就离成功只差一步了！Text 4Bankers have been blaming themselves for their troubles in public. Behind the scenes, they have been taking aim at someone el
21、se: the accounting standard-setters. Their rules, moan the banks, have forced them to report enormous losses, and its just not fair. These 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.Unfortunately, banks l
22、obbying now seems to be working. The details may be unknowable, but the independence of standard-setters, essential to the proper functioning of capital markets, is being compromised. And, unless banks carry toxic assets at prices that attract buyers, reviving the banking system will be difficult.Af
23、ter a bruising encounter with Congress, Americas Financial Accounting Standards Board (FASB) rushed through rule changes. These 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. Bob Herz, the FASBs
24、 chairman, cried out against those who “question our motives.“ Yet bank shares rose and the changes enhance what one lobby group politely calls “the use of judgment by management.“CCTALK 考研英语 MICHAEL 壹英语社团8European ministers instantly demanded that the International Accounting Standards Board (IASB)
25、 do likewise. The 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. Charlie McCreevy, a European commissioner, warned the IASB that it did “not live in a political vacuum“ but “in the real word
26、“ and that Europe could yet develop different rules.It was banks that were on the wrong planet, with accounts that vastly overvalued assets. Today they argue that market prices overstate losses, because they largely reflect the temporary illiquidity of markets, not the likely extent of bad debts. Th
27、e truth will not be known for years. But banks shares trade below their book value, suggesting that investors are skeptical. 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.To get the s
28、ystem working again, losses must be recognized and dealt with. Americas new plan to buy up toxic assets will not work unless banks mark assets to levels which buyers find attractive. Successful markets require independent and even combative standard-setters. The FASB and IASB have been exactly that,
29、 cleaning up rules on stock options and pensions, for example, against hostility from special interests. But by giving in to critics now they are inviting pressure to make more CCTALK 考研英语 MICHAEL 壹英语社团9concessions.36. Bankers complained that they were forced toA follow unfavorable asset evaluation
30、rulesB collect payments from third partiesC cooperate with the price managersD reevaluate some of their assets37. According to the author , the rule changes of the FASB may result inA the diminishing role of managementB the revival of the banking systemC the banks long-term asset lossesD the weakeni
31、ng of its independence38. According to Paragraph 4, McCreevy objects to the IASBs attempt toA 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.39. The author thinks the banks were “on the wrong planet“ in t
32、hat theyA misinterpreted market price indicatorsB exaggerated the real value of their assetsC neglected the likely existence of bad debts.CCTALK 考研英语 MICHAEL 壹英语社团10D denied booking losses in their sale of assets.40. The authors attitude towards standard-setters is one ofA satisfaction.B skepticism.
33、C objectivenessD sympathy复习步骤 5：把文章蓝色加粗的句型用于下面作文真题中，你就成功了！2009 年考研英语一真题Part B52.Directions:Write an essay of 160-200 words based on the following drawing .In your essay, you should1) describe the drawing briefly.2) interpret its intended meaning ,and3) give your comments.You should write neatly on the ANSWER SHEET. (20 points)
