2010年考研阅读文章T4精读——解析版.docx

老周的考研 | 考研真题精读2010年考研阅读文章精读解析版Text 4Bankers 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 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.* blame sb for sth 因某事而责骂某人* in public 公开* Behind the scene (电影、戏剧、广播电视节目的制作)在幕后,在后台；私下里scene 指任何“景象”或“情景”* take aim at 攻击* force sb to do sth 强迫某人做某事* enormous losses 巨大的损失* value some assets at the price a third party would pay 以第三方会支付的价格来评估一些资产* fetch 拿 far-fetched 不切实际的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.* now seems to be working 现在似乎起作用了 * unknowable 不可知的The specific impact of the greenhouse effect is unknowable.温室效应的具体影响无法知道。 * independence of standard-setters 标准制定者的独立性* essential to sth 对某事极为重要He had acquired the skills essential to his later success in politics.The strict laws approved Monday was portrayed as essential to restoring social order.* the proper functioning of capital markets 资本市场的正常运转* is being compromised 正在被损害compromise 妥协 * reviving the banking system 复苏银行业 After 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 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.* a bruising encounter 激烈冲突* rush through rule changes 迅速通过规则修改* flexibility 灵活性* those who question our motives. 质疑他们动机的那些人检测：1. blame sb for sth 2. in public 3. Behind the scene 4. take aim at 5. force sb to do sth 6. enormous losses 7. value some assets at the price a third party would pay 8. fetch 9. far-fetched 10. now seems to be working 11. unknowable 12. The specific impact of the greenhouse effect is unknowable. 。 13. independence of standard-setters 14. essential to sth 15. He had acquired the skills essential to his later success in politics.16. The strict laws approved Monday was portrayed as essential to restoring social order.17. the proper functioning of capital markets 18. is being compromised 19. compromise 20. reviving the banking system 21. a bruising encounter 22. rush through rule changes 23. flexibility 24. those who question our motives. 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 its 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.* instant 立刻.instant coffee.速溶咖啡* do likewise 做类似的事情Youre always welcome at our house. Likewise.“随时欢迎你来我家作客。”“你也一样。”* it does not want to act without overall planning 不在没有全面计划的时候，进行行动* reconstruction 重建* in a vacuum 在封闭状态中;与外界隔绝 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 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.* vastly overvalued assets 极大地高估资产* The truth will not be known for years. * suggesting that 表明* investors are skeptical 投资人是怀疑的* for fear of 以免 She was afraid to say anything to them for fear of hurting their feelings.她什么都不敢对他们说，以免伤害他们的感情。* be reluctant to do sth 不愿意做某事To get the system 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, 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 concessions.* To get the system working again 为了使系统再次运转* recognize 承认* mark 标记* levels which buyers find attractive 买家发现有吸引力的水平* independent and even combative 独立的，甚至有战斗力的* hostility 敌意* make concessions 做出让步检测：25. instant 26. instant coffee. 27. do likewise 28. Youre always welcome at our house. Likewise.29. it does not want to act without overall planning 30. reconstruction 31. in a vacuum ; 32. vastly overvalued assets 33. The truth will not be known for years. 34. suggesting that 35. investors are skeptical 36. for fear o