2010年 考研英语一阅读理解（四选一） 第 4 篇 · 36–40 题答案与解析

Bankers complained that they were forced to____ 把答案锁定在一件具体行为上，不涉及推断或主旨。

Bankers complained that they were forced to____ 是“主句 + that 宾语从句”，从句里用“were forced to + do”被动结构，空格填动词原形短语；整句无陷阱，关键是 forced to 暗示“非自愿”。

• A)✓ 正确
  • These rules say they must value some assets at the price a third party would pay↔follow unfavorable asset evaluation rules

  预判“被迫执行不利于自己的估值规则”=follow unfavorable asset evaluation rules，follow=must do、unfavorable=not fair、asset evaluation rules=value assets 的规则，三处皆同义对齐，故选 A。

• B)偷换概念

  collect payments from third parties 把 the price a third party would pay 里仅作“估值参照”的 third party 偷换成了“第三方付款方”，原文从未说银行真的向第三方收钱。

• C)偷换概念

  cooperate with the price managers 凭空造出一个职业身份 the price managers，原文 the price managers and regulators would like them to fetch 里的 managers 指银行自己的管理层、不是“定价经理”，更没有合作关系。

• D)答非所问

  reevaluate some of their assets 与 value some assets at the price a third party would pay 看似都涉及“给资产估值”，但题干问的是“被迫做了什么遭抱怨之事”，答案应是“按某规则估值”，不是“重新估值”这一中性动作。

may result in 表明答案是作者对 FASB 改动后果的判断，文中可能不会原句给出结论，需要根据立场句推断。

the rule changes of the FASB may result in____ 主干 the rule changes may result in X，of the FASB 是后置定语限定 changes 归属；空格填名词性短语作 result in 的宾语。

• A)与原文相反

  原文 enhance what one lobbying group politely calls "the use of judgment by management" 明确说管理层判断权被“增强”，the diminishing role of management 恰好与原文相反。

• B)与原文相反

  第 2 段 unless banks carry toxic assets at prices that attract buyers, reviving the banking system will be difficult 表明在作者眼中，目前的让步只会让复苏更难，the revival of the banking system 与作者判断相反。

• C)偷换概念

  more flexibility in recognizing losses on long-term assets in their income statements 谈的是损失“在报表上如何确认”，是会计处理问题；the banks' long-term asset losses 把规则改动错误地等同为“引发”了银行的长期资产损失。

• D)✓ 正确
  • the independence of standard-setters, essential to the proper functioning of capital markets, is being compromised↔the weakening of its independence
  • the use of judgment by management↔the weakening of its independence

  预判“准则制定者独立性被削弱”=the weakening of its independence，its 回指 the FASB；其它三项均与原文事实或作者立场相违。

McCreevy objects to the IASB's attempt to____ 锁定到 McCreevy 反对的具体行为，是事实细节，限定 According to Paragraph 4。

McCreevy objects to the IASB's attempt to____ 中 attempt 后接不定式 to do 表“试图做某事”；空格填动词原形短语，注意 objects to 后的对象是“IASB 的尝试”，反对的是该尝试本身。

• A)张冠李戴

  keep away from political influences 是 not live in a political vacuum 的同义陈述，但这恰恰是 McCreevy 警告 IASB 不能做的事，不是 IASB 自己 attempt to 做的事；题干问的是 McCreevy 反对 IASB 想做什么。

• B)无中生有

  evade the pressure from their peers 中的 peers（同行）在原文找不到对应——压力来自欧洲部长与委员会，是政治/监管压力，不是“同行压力”。

• C)✓ 正确
  • it does not want to act without overall planning↔act on their own in rule-setting
  • not live in a political vacuum↔act on their own in rule-setting

  预判“反对 IASB 不顾政治现实、按自己节奏出规则”=act on their own in rule-setting：on their own 抓住“独自”这一核心，与 McCreevy “你不在真空里”的反讽完全对位。

• D)无中生有

  take gradual measures in reform 谈“渐进改革”，原文 IASB 的表态是“要总体规划再动”而非“分步走”；gradual 在原文无对应。

in that they____ 是因果连词 in that，要求从形象句推出作者所指的实际事实，答案是对原句的解释性同义替换。

The author thinks the banks were "on the wrong planet" in that they____ 主干 The author thinks (that) the banks were ...；in that 是因果连词，相当于 because；空格填动词短语解释“为何错”。

• A)答非所问

  misinterpreted market price indicators 对应的是 they argue that market prices overstate losses——这是银行如今为自己辩解的话，而非作者用来论证 banks were on the wrong planet 的依据；题干问的是“为什么走错星球”，不是“银行如今怎么辩护”。

• B)✓ 正确
  • with accounts that vastly overvalued assets↔exaggerated the real value of their assets

  预判“严重高估资产”=exaggerated the real value of their assets：exaggerated 对应 overvalued，real value of their assets 对应 accounts 高估的对象，正向一一对位。

• C)过度推断

  原文 not the likely extent of bad debts 只说银行如今认为市价不能反映坏账规模，没有说银行“忽视坏账的存在”；neglected the likely existence of bad debts 把 the extent of（规模）偷换为 the existence of（存在与否），并把原本的 likely extent 抽象成完全忽视，过度推断。

• D)答非所问

  denied booking losses in their sale of assets 对应 banks which will not sell assets for fear of booking losses——这是文章对当前市场停滞的解释，发生在“走错星球”之后，与题干问的原因属于不同时间线。

The author's attitude towards standard-setters is one of____ 直接问态度，是典型态度题，走特殊路径。

The author's attitude towards standard-setters is one of____ 主干为 attitude is one of X，one of 后接抽象名词；选项均为情感色彩名词，需根据全文情感极性匹配。

• A)与原文相反

  satisfaction 要求作者对 standard-setters 当前状况感到满意，但 is being compromised 与 inviting pressure to make more concessions 都是负面处境描述，作者并不满意现状。

• B)张冠李戴

  skepticism 要求作者对 standard-setters 的能力或动机存疑，但 cleaning up rules on stock options and pensions, for example, against hostility from special interests 是明显的赞许；作者怀疑的是“让步会带来更多让步”的趋势，并非怀疑对象本身。

• C)答非所问

  objectiveness 要求作者保持不偏不倚，但全文从 essential to the proper functioning of capital markets 到 Successful markets require independent and even combative standard-setters 都明显站在 standard-setters 一边，并对其当下让步明确表达忧虑——这是带立场的同情，非客观中立。

• D)✓ 正确
  • the independence of standard-setters, essential to the proper functioning of capital markets, is being compromised↔sympathy
  • by giving in to critics now they are inviting pressure to make more concessions↔sympathy

  预判“认可对象、惋惜其处境”=sympathy：作者既高声肯定 independent and even combative standard-setters 的价值，又为其在压力下被迫让步而抱憾，整体语气与“同情”最贴。