閱讀對于大家一直是難以言說的痛，尤其是非常專業(yè)的題材。對于這種文章大家還是要緊跟做題步驟，定位、替換、排除，對于文章中專業(yè)知識我們沒有必要知道，因?yàn)樵谀敲炊痰膸追昼姇r(shí)間內(nèi)，我們無法去參透內(nèi)容，所以在平時(shí)需要大家去擴(kuò)充知識，多多益善。
今天老師給大家講解2010年text4文章中的兩道細(xì)節(jié)題，看看我們?nèi)绾卧诓惶私鈱I(yè)的情況下去把題目做對。
2010 Text 4
Bankers have been blaming themselves for their troubles in public. Behind the scenes, they have been taking aim at someone else: the accounting standard-setters. Their rules, moan the banks, have forced them to report enormous losses, and it’s 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’ lobbying 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.
After a bruising encounter with Congress, America’s 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 FASB’ s 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.”
European ministers instantly demanded that the International Accounting Standards Board (IASB) 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” 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. The truth will not be known for years. But bank’s 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 system working again, losses must be recognized and dealt with. America’s 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, cleaning up rules on stock options and pensions, for example, against hostility form special interests. But by giving in to critics now they are inviting pressure to make more concessions.
這篇文章是作者對目前會計(jì)準(zhǔn)則因?yàn)殂y行家們的游說而改變表示不認(rèn)同，并指出了銀行存在虧損的根本原因和解決方法。
36. Bankers complained that they were forced to .
A. Follow unfavorable asset evaluation rules遵守對他們不利的不動(dòng)產(chǎn)評估規(guī)則
B. Collect payment from third parties從第三方那里獲得支付
C. Cooperate with the price managers和價(jià)格管理者合作
D. Reevaluate some of their assets重新評估他們的一些不動(dòng)產(chǎn)
由題干定位到原文第一段第三句：Their rules, moan the banks, have forced them to report enormous losses, and it is just not fair.(銀行方面抱怨道，這些規(guī)則強(qiáng)迫他們匯報(bào)巨額的損失，這是不公平的)。在四個(gè)選項(xiàng)中，只有A涉及到rules,其他三個(gè)選項(xiàng)雖然在第一段都有出現(xiàn)，但均是視覺干擾。所以關(guān)鍵還是定位準(zhǔn)確，再去分析線索句。
37. According to the author, the rule changes of the FASB may result in .
A. the diminishing role of management管理作用的降低
B. the revival of the banking system銀行系統(tǒng)的復(fù)蘇
C. the banks’ long-term asset losses銀行長期的不動(dòng)產(chǎn)損失
D. the weakening of this independence使它的獨(dú)立性受到削弱
從題干關(guān)鍵詞rule changes和FASB可以定位到第三段，但是第三段中與題干設(shè)問相關(guān)的語句在第二句：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.這句是和銀行相關(guān)，對應(yīng)到選項(xiàng)中只有B選項(xiàng)，但是B的意思和該句話又有出入，況且通過對上一段的理解，我們大概能夠看出作者對于銀行的態(tài)度是一種微微的譴責(zé)，對這個(gè)機(jī)構(gòu)是持同情態(tài)度。因此從另一方面來看，給予銀行更多自由意味著自己越發(fā)妥協(xié)，自己的獨(dú)立性受到威脅，對應(yīng)著第二段中 the independence of standard-setters, essential to the proper functioning of capital markets, is being compromised.
不管文章內(nèi)容如何紛繁復(fù)雜，哪怕我們對所涉及的專業(yè)知識一無所知，但做對題是王道，我們還是可以根據(jù)我們的定位及相關(guān)分析把題目做對。所以要做好有可能讀不懂文章內(nèi)容的心理準(zhǔn)備，但不變的應(yīng)對是需要我們一直謹(jǐn)記的。