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书山有路勤为径,学海无涯苦作舟!住在富人区的她考研考博-英语-景德镇陶瓷大学考试押题卷含答案详解(图片大小可自由调整)全文为Word可编辑,若为PDF皆为盗版,请谨慎购买!第I卷一.综合题库-全考点押密(共100题)1.单选题
TheFrenchwordrenaissancemeansrebirth.Itwasfirstusedin1855bythehistorianJulesicheletinhisHistoryofFrance,thenadoptedbyhistoriansofculture,byarthistorians,andeventu-allybymusichistorians,allofwhomappliedittoEuropeancultureduringthe150yearsspanning450-1600.TheconceptofrebirthwasappropriatetothisperiodofEuropeanhistorybecauseoftheewedinterestinancientGreekandRomanculturethatbeganinItalyandthenspreadthroughouturope.ScholarsandartistsofthefifteenthandsixteenthcenturieswantedtorestorethelearninganddealsoftheclassicalcivilizationsofGreeceandRome.Tothesescholarsthismeantareturntohu-man—asopposedtospiritual—values.Fulfillmentinlife—asopposedtoconcernaboutanafter-life—becameadesirablegoal,andexpressingtheentirerangeofhumanemotionsandenjoyingtheleasuresofthesenseswerenolongerfrownedon.Artistsandwritersnowturnedtosecularaswellaseligioussubjectmatterandsoughttomaketheirworksunderstandableandappealing.
ThesechangesinoutlookdeeplyaffectedthemusicalcultureoftheRenaissanceperiod—howpeoplethoughtaboutmusicaswellasthewaymusicwascomposed,experienced,discussed,anddis-seminated.Theycouldseethearchitecturalmonuments,sculptures,plays,andpoemsthatwerebe-ingrediscovered,buttheycouldnotactuallyhearancientmusic—althoughtheycouldreadthewrit-ingsofclassicalphilosophers,poets,essayists,andmusictheoriststhatwerebecomingavailableintranslation.Theylearnedaboutthepowerofancientmusictomovethelistenerandwonderedwhymodernmusicdidnothavethesameeffect.Forexample,theinfluentialreligiousleaderBernardinoCirilloexpresseddisappointmentwiththelearnedmusicofhistime.Heurgedmusicianstofollowtheexampleofthesculptors,painters,architects,andscholarswhohadrediscoveredancientartandlit-erature.
ThemusicalRenaissanceinEuropewasmoreageneralculturalmovementandstateofmindthanaspecificsetofmusicaltechniques.Furthermore,musicchangedsorapidlyduringthiscenturyandahalf—thoughatdifferentratesindifferentcountries—thatwecannotdefineasingleRenaissancestyle.
1.Whatisthepassagemainlyabout?
2.ItcanbeinferredfromthepassagethatthinkersoftheRenaissancewereseekingarebirthof().
3.Accordingtothepassage,RenaissanceartistsandwritershadallofthefollowingintentionsEX-CEPT().
4.Theword“disseminated”inline16isclosestinmeaningto()
5.WhichofthefollowingismentionedinthepassageasareasonfortheabsenceofasingleRenais-sancemusicalstyle?
问题1选项
A.ThemusicalcompositionsthatbestillustratethedevelopmentsduringtheEuropeanRenais-sance.
B.ThemusicaltechniquesthatwereinuseduringtheEuropeanRenaissance.
C.TheEuropeanRenaissanceasaculturaldevelopmentthatincludedchangesinmusicalstyle.
D.TheancientGreekandRomanmusicalpracticesusedduringtheEuropeanRenaissance.
问题2选项
A.communicationamongartistsacrossEurope
B.spiritualityineverydaylife
C.aculturalemphasisonhumanvalues
D.religiousthemesinartthatwouldaccompanythetraditionalsecularthemes
问题3选项
A.usingreligiousthemes
B.portrayingonlythepleasantpartsofhumanexperience
C.producingartthatpeoplewouldfindattractive
D.creatingworksthatwereeasilyunderstood
问题4选项
A.played
B.documented
C.spread
D.analyzed
问题5选项
A.ThemusicalRenaissancewasdefinedbytechniqueratherthanstyle.
B.ThemusicalRenaissancewastooshorttogiverisetoanewmusicalstyle.
C.RenaissancemusiciansadoptedthestylesofbothGreekandRomanmusicians.
D.DuringtheRenaissance,musicneverremainedthesameforverylong.
【答案】第1题:C
第2题:C
第3题:B
第4题:C
第5题:D
【解析】1.文章开头介绍了“复兴”一词的来源及兴起。第二段写文艺复兴影响人们音乐思考和音乐创作的方式。第三段写这一时期的音乐风格多变,很难定义为单一的音乐类型。C项对文意的概括比较全面,所以C项正确。
2.第一段指出:Tothesescholarsthismeantareturntohuman—asopposedtospiritual一values(对于这些学者而言,文艺复兴意味着对人类价值而非精神方面的回归)。C项“重视人类价值观的主张”符合原文意思。
3.B项“仅仅描述人生经历中快乐的部分”不是艺术家和作家的目的,故选B。
4.“disseminated”出现在第二段:ThesechangesinoutlookdeeplyaffectedthemusicalcultureoftheRenaissanceperiod—howpeoplethoughtaboutmusicaswellasthewaymusicwascomposed,experienced,discussed,anddisseminated.(这些观点的改变深深地影响了文艺复兴时期的音乐文化——人们思考音乐的方式以及音乐的创作、体验、争议和)。所以,C项spread“传播”正确。
5.第三段指出:musicchangedsorapidlyduringthiscenturyandahalf—thoughatdifferentratesindifferentcountries—thatwecannotdefineasingleRenaissancestyle(在本世纪半叶,音乐变化如此之快,尽管在不同的国家以不同的速度变化,但我们无法定义一种文艺复兴风格)。所以“changedsorapidly”是原因,D项“音乐无法长时间的保持一种形式”正确。
2.单选题
Theadvancementofscienceandtechnologyhasdemonstratedthatafactappearingtocontradicttocertaintheorymayactuallybe()amoreadvancedformulationofthattheory.
问题1选项
A.consistentwith
B.eliminatedby
C.inoppositionto
D.incompatiblewith
【答案】A
【解析】考查固定搭配。beconsistentwith与…一致,符合;inoppositionto与…相反;beincompatiblewith与…不相容的;句意:先进的科学技术证明了如果一个看似与某一理论相悖的事实,实际可能与一个更先进的理论形式相符。由actually可知前后有相反的意味,故此空意思应与contradict意义相反,故A项正确。
3.单选题
Shetookhim()andledhimacrosstheroad.
问题1选项
A.byhishand
B.bythehand
C.withhand
D.withthehand
【答案】B
【解析】takesb.bythehand为习惯搭配,意为牵着某人的手。
4.单选题
Shesuddenlysawacougarperchedonthefencereadytoswooponherson.
问题1选项
A.pounceon
B.aimat
C.glideupon
D.attackagainst
【答案】A
【解析】【选项释义】
A.pounceon猛扑;突然袭击B.aimat针对;瞄准
C.glideupon滑翔在……上D.attackagainst袭击
【考查点】词组辨析。
【解题思路】根据关键词cougar(美洲狮)可推知,这只狮子是猛扑向她儿子,所以swoopon表示“猛扑”的意思,A项词义与之相近,故该题选择A项。
【干扰项排除】B、C、D项词义不符合句中所选词汇。
【句意】她突然看见一只美洲狮停在篱笆上,准备扑向她儿子。
5.单选题
Onelessonofthefinancialcrisisisthis:whentheentirefinancialsystemsuccumbstopanic,onlythegovernmentispowerfulenoughtopreventacompletecollapse.Panicssignifythetriumphoffear.TroubledAssetsRelieveProgram(TARP)waspartoftheprocessbywhichfearwasovercome.Itwasn’ttheonlypart,butitwasanessentialpart.WithoutTARP,we’dbeworseofftoday.Noonecansaywhetherunemploymentwouldbe11%or14%;itcertainlywouldn’tbe8.9%.
ThatbenefitedallAmericans.TARP,saysDouglasElliottoftheBrookingsInstitution,“isthebestlargefederalprogramtobedespisedbythepublic.”Thesourceofoutrageisnosecret.Bankersareblamedforthecrisisandreviled.Thebankbailout-TARP’sfirstandmostimportantpurpose-wasunpopular.MostAmericans,saysElliott,“believethattaxpayersspent$700billionandgotnothinginreturn.”
Whatthisignoresisthatanalternativebeingpromotedatthetimewaswidespreadnationalizationofbanks.Thecostwouldhavebeenmanytimeshigher;thepracticalproblemswouldhavebeenenormous.Asitwas,TARPinvested$245billioninbanks.Theextracapitalhelpedrestoretrust.Meanwhile,theFederalReserveincreaseditslending;theFederalDepositInsuranceCorp,guaranteed$350billionofbankborrowings.Banksresumeddealingwitheachotherbecausetheyregainedconfidencethatcommitmentswouldbehonored.Ofthe$245billioninvestedinbanks,theTreasuryhasalreadyrecoveredabout$244billion,includinginterestpayments,dividends,andcashfromsoldbankstockwarrants.Sothebankrescuehasroughlybrokeneven.WhenTARP’Sremainingbankinvestmentsareclosed,theTreasuryexpectsanoverallprofitofabout$20billion.
AlmostallofTARP’Sactivitieshavebeendistasteful.ThiswassurelytrueoftherescueofGeneralMotorsandChrysler.Buttheautomakers5collapsewouldclearlyhaveworsenedalreadygloomyunemployment.Didwereallywantthesecompaniestoshutdown,withsomeplantssoldtoforeignautomakers?WeneedtorememberthatTARPwasadesperateprogramfordesperatetimes.Butsomecriticismsarebroadgeneralitiesthat,oninspection,arehighlysuspect.OnecommonassertionisthatTARPwillencouragemorerecklessrisk-takingbecausebigfinancialfirmsknowthey’llbebailedoutiftheirgamblesbackfire.Bankerskeepprofitsbutareprotectedagainstlosses,whichareassumedbythepublic.
Thisisaseriousissue,butTARPSlegacyisactuallytheopposite.Duringthecrisis,investorsinbanksandfinancialinstitutionssufferedhugelosses.Itwasn’tpredictablewhichinstitutionswouldsurviveandwhichwouldn’t-oronwhatterms.Thesamewouldbetrueinthefuture.Indeed,TARP’Sextremeunpopularitycompoundsuncertainty,becauseitsuggeststhatpoliticianswillrecoilfrommorebailouts.Themoralhazardismoreimaginedthanreal.
1.WhatdowelearnaboutTARPfromthefirstparagraph?
2.TheprimarypurposeoflaunchingTARPisto______.
3.WhatdidTARP’s$245billioninvestmentinbanksbringabout?
4.What’stheauthorsattitudetowardstherescueofGeneralMotorsandChrysler?
5.Whatdoestheauthorimplybysaying“TARP’sextremeunpopularitycompoundsuncertainty”inthelastparagraph?
问题1选项
A.Itplayedanimportantroleincombatingfearinthefinancialcrisis.
B.Itwasconsideredasthelastresortusedbythefederalgovernment.
C.Itmademorepeoplelosetheirjobsandmorefirmsgobankrupt.
D.ItcausedgreatpanicandconfusionamongtheUScitizens.
问题2选项
A.easetheemploymentpressure
B.helpbankssurvivethecrisis
C.improvepeople’slivingstandards
D.removetaxpayer’sanxiety
问题3选项
A.Numerouspracticalproblemsremainedunsolved.
B.Thegovernmentsufferedasevereeconomicloss.
C.Morethoughtlessrisk-takingappearedinfinancialfirms.
D.Banksgottrustagainandbegantotakeonanewlook.
问题4选项
A.Indifferent
B.Doubtful
C.Supportive
D.Concerned
问题5选项
A.TARPwon’teffectivelysolvethemajorproblemfacedbyUSeconomy.
B.Politician’sdecisiononbailoutsmaybesubjecttopublicopinions.
C.It’llbefairlyeasytopredictwhichbankwouldsurvivewithTARP.
D.Thelackofthefederalbailoutprogramwillleadtomorelosses.
【答案】第1题:A
第2题:B
第3题:D
第4题:C
第5题:B
【解析】1.【试题答案】A
【试题解析】细节事实题。根据题干可以定位到文中第一段第四句TroubledAssetsRelieveProgram(TARP)waspartoftheprocessbywhichfearwasovercome.(问题资产救助计划(TARP)是克服恐惧的过程的一部分),A选项“在金融危机中,它在战胜恐惧方面发挥了重要作用。”符合文章内容,因此A选项正确。B选项“这被认为是联邦政府最后的手段”,文章所说,这不是唯一的一部分,因此可排除B选项。C选项“它使更多的人失去工作,更多的公司破产”,文章所说没有资助计划,情况可能会更糟,因此C选项可排除。D选项“这在美国公民中引起了极大的恐慌和混乱”,不符合题意,可排除。因此正确答案为A选项。
2.【试题答案】B
【试题解析】细节事实题。由题干可以定位到文章第三段第三句Asitwas,TARPinvested$245billioninbanks.Theextracapitalhelpedrestoretrust.(事实上,TARP向银行投资了2450亿美元。额外的资本帮助重建了信任)。B选项“帮助银行度过危机”,文章所说,TARP计划向银行投资了2450亿美元,银行恢复了相互间的交易,可推测TARP帮助银行渡过了危机,因此B选项正确。A选项“缓解就业压力”,文章没有提到这个内容,可排除。C选项“提高了人们的生活水平”,文章没有提到这个内容,可排除。D选项“消除纳税人的焦虑”,文章所说TARP的活动令人反感,因此不会消除纳税人的焦虑,可排除D选项。因此正确答案为B选项。
3.【试题答案】D
【试题解析】细节事实题。由题干可以定位到文章第三段第七句Banksresumeddealingwitheachotherbecausetheyregainedconfidencethatcommitmentswouldbehonored.(银行恢复了相互间的交易,因为它们重新相信,承诺将得到履行)。D选项“银行再次获得了信任,并开始以新的面貌出现”,符合文章内容,因此D选项正确。A选项“许多实际问题仍未解决”,文章所说,TARP解决了银行问题,因此A选项可排除。B选项“政府遭受了严重的经济损失,文章所说,银行和金融机构的投资者遭受了巨大损失,因此B选项可排除。C选项“金融公司出现了更多轻率的冒险行为”,文章所说,大型金融公司知道,如果他们的赌博适得其反,他们将得到救助,但是并没有提到他们出现了更多的冒险行为。因此正确答案为D选项。
4.【试题答案】C
【试题解析】观点态度题。由题干可以定位到文章第四段第六句WeneedtorememberthatTARPwasadesperateprogramfordesperatetimes(我们需要记住,不良资产救助计划是在危急时刻推出的危急计划)。由此可推测,作者对“拯救通用汽车和克莱斯勒”是积极的,支持的,因此C选项“支持的”正确。
5.【试题答案】B
【试题解析】推理判断题。根据题干,可以定位到文章最后一段。A选项“TARP不会有效地解决美国经济面临的主要问题”,文章所说,TARP帮助银行渡过了危机,因此A选项可排除。B选项“政客们对紧急援助的决定可能会受到公众舆论的影响”,文章所说TARP是在危急时刻推出的危急计划,但是会令人反感,公众可能会受到损失,因此可推测,政客们对TARP的决定可能会受到公众的舆论,因此B选项正确。C选项“很容易就能预测哪家银行会通过TARP存活下来”,文章只是提到人们无法预测哪些机构能够生存下来,因此C选项可排除。D选项“缺乏联邦救助计划将导致更多的损失”,文章所说政客们将不愿接受更多的救助,没有提到会造成损失,因此D选项可排除。因此正确答案为B选项。
6.单选题
Ineconomics,demandimpliessomethingslightlydifferentfromthecommonmeaningoftheterm.Thelayman,forexample,oftenusedthetermtomeantheamountthatisdemandedofanitem.Thus,ifthepriceweretodecreaseandindividualswantedmoreoftheitem,itiscommonlysaidthatdemandincreases.Toaneconomist,demandisarelationshipbetweenaseriesofpricesandaseriesofcorrespondingquantitiesthataredemandedattheseprices.I£oneroadstheprevioussentencescarefully,itshouldbecomeapparentthatthereisadistinctionbetweenthequantitydemandedanddemand.Thisdistinctionisoftenapointofconfusionandweallshouldbeawareofandunderstandthedifferencebetweenthesetwoitems.Werepeat,therefore,thatdemandisarelationshipbetweenpriceandquantitiesdemanded,andthereforesuggeststheeffectofone(e.g.,price)ontheother(e.g.quantitydemanded).Therefore,knowledgeofthedemandforaproductenablesonetopredicthowmuchmoreofaproductwillbepurchasedifpricedecreases.Buttheincreaseinquantitydemandeddoesnotmeandemandhasincreased,sincetherelationshipbetweenpriceandquantity(i.e.,thedemandfortheproduct)hasnotchanged.Demandshiftswhenthereisachangeinincome,expectations,tastes,etc.,suchthatadifferentquantityoftheproductisdemandedatthesameprice.
Inalmostallcases,aconsumerwantsmoreofanitemifthepricedecreases.Thisrelationshipbetweenpriceandquantitydemandedissostrongthatitisreferredtoasthe“lawofdemand”.This“law”canbeexplainedbytheincomeandsubstitutioneffects.Theincomeeffectoccursbecausepriceincreasesreducethepurchasingpoweroftheindividualand,thus,thequantitydemandedofgoodsmustdecrease.Thesubstitutioneffectreflectstheconsumer’sdesiretogetthe“bestbuy”.Accordingly,ifthepriceofproductAincreases,theindividualwilltendtosubstituteanotherproductandpurchaselessofgoodsAThenegativecorrelationbetweenpriceandquantitydemandedisalsoexplainedbythelawofdiminishingmarginalutility.Accordingtothislaw,theadditionalutilitytheconsumergainsfromconsumingaproductdecreasesassuccessivelymoreunitsoftheproductareconsumed.Becausetheadditionalunitsyieldlessutilityorsatisfaction,theconsumeriswillingtopurchasemoreonlyifthepriceoftheproductdecreases.
Economistsdistinguishbetweenindividualandmarketdemand.Asthetermimplies,individualdemandconcernstheindividualconsumerandillustratethequantitiesthatindividualsdemandatdifferentprices.Marketdemandincludesthedemandofallindividualsforaparticulargoodsandisfoundbysummingthequantitiesdemandedbyallindividualsatthevariousprices.
Theothersideofthepricesystemissupply.Asinthecaseofdemand,supplyisarelationshipbetweenaseriesofpricesandtheassociatedquantitiessupplied.Itisassumedthataspriceincreasestheindividualorfirmwillsupplygreaterquantitiesofaproduct.Thereisapositivecorrelationbetweenquantitysuppliedandproductprice.
Economistsalsodistinguishbetweenachangeinsupplyandquantitysupplied.Thedistinctionissimilartotheonemadewithrespecttodemand.Also,asinthecaseofdemand,economistsdistinguishbetweenindividualfirmsupplyandmarketsupply,whichisthesummationofindividualsupply.
Takentogether,supplyanddemandyieldequilibriumofpriceandquantity.Equilibriumisastateofstability,withbalancedforcesinwhichpricesandquantitywillremainconstant.Moreover,thereareforcesinthemarketthatwillacttoestablishequilibriumifchangesindemandorsupplycreatedisequilibrium.Forexample,ifpricesareaboveequilibrium,thequantitysuppliedexceedsquantitydemandedandsurplusesoccurthathaveadownwardpressureonprices.Thesepressureswillpersistuntilequilibriumisestablished.Ifpricesarebelowequilibrium,theproductwillbecomescareandtherewillbeanupwardpressureonprice.
1.Accordingtothepassage,demand_____.
2.Accordingtothepassage,thelawofdiminishingmarginalutility_____.
3.Theword“equilibrium”(Line1,Para.6)mostprobablymeans_____.
4.Whatcanyouinferfromthepassage?
5.Thepurposeofthispassageistoillustrate_____.
问题1选项
A.increasesaspricedecreases
B.canbepredictedifthereisachangeinprice
C.remainsconstantatthesameprice
D.isinfluencedbychangesintheconsumer’sincomeandtastes
问题2选项
A.isexplainedbyincomeandsubstitutioneffects
B.explainswhytheadditionalunitsyieldlessutility
C.showsthattheadditionalunitsyieldlesssatisfaction
D.reflectstheconsumer’sdesiretogetthecheapestbuy
问题3选项
A.stability
B.balance
C.summation
D.consistency
问题4选项
A.Pricedecreasesasmoreproductsaresupplied.
B.Thereisapositivecorrelationbetweensupplyanddemand.
C.Thereisanupwardpressureonpriceifmoreproductsaredemanded.
D.Bothquantitydemandedandquantitysuppliedaredependentonproductprices.
问题5选项
A.thetwosidesofpricesystem
B.therelationshipbetweendemandandsupply
C.therelationshipbetweenpriceandquantity
D.thedistinctionbetweendemandandquantitydemanded
【答案】第1题:D
第2题:C
第3题:B
第4题:C
第5题:A
【解析】1.细节理解题。根据第一段最后一句,“Demandshiftswhenthereisachangeinincome,expectations,tastes,etc.,suchthatadifferentquantityoftheproductisdemandedatthesameprice.”,可知需求随着收入、预期和品味等因素而改变,造成相同价格下产品的需求量不同。选项D符合题意。
2.细节理解题。根据文章第二段,“Becausetheadditionalunitsyieldlessutilityorsatisfaction,theconsumeriswillingtopurchasemoreonlyifthepriceoftheproductdecreases.”,可知在边际效用递减规则中,因为额外产品产生的效用和满意度较低,只有该产品的价格降低,消费者才愿意购买更多的产品。选项C符合题意。
3.词义理解题。根据文章最后一段第二句,“Equilibriumisastateofstability,withbalancedforcesinwhichpricesandquantitywillremainconstant.”,根据本句对equilibrium的解释,可知,它是一种稳定状态,价格和数量在平衡力下保持不变。可推测equilibrium应该有平衡的意思,和balance同义,选项B符合题意。
4.推断题。根据文章最后一段,“…Ifpricesarebelowequilibrium,theproductwillbecomescareandtherewillbeanupwardpressureonprice.”,可知如果价格低于平衡值,产品会稀缺,又对价格产生上压力。选项C符合题意。
5.主旨题。本文先后讨论了供给和价格之间的关系,以及需求和价格之间的关系,供给和需求是市价格体系的两个方面,最后提到了市场体系中供需平衡的调控,选项A符合题意。
7.单选题
Manysocialproblemsarecausedbytheuneven()ofwealth.
问题1选项
A.distribution
B.peace
C.justice
D.section
【答案】A
【解析】考查名词辨析。A选项distribution“分配,分布”;B选项peace“和平”;C选项justice“公平,公正”;D选项section“部分,部门”。句意:许多社会问题是由财富()不均引起的。这句话要表达的意思是“财富的分配不均导致了社会问题”,因此A选项符合题意。
8.单选题
Oursondoesn’tknowwhatto()attheuniversity:hecan’tmakeuphismindabouthisfuture.
问题1选项
A.takein
B.takeover
C.takeafter
D.takeup
【答案】D
【解析】词组辨析。takein“理解,吸收”;takeover“接管”;takeafter“与……相像”;takeup“占据,开始,从事”。句意:我们的儿子不知道在大学里该做什么:他对自己的未来拿不定主意。选项D符合题意。
9.单选题
Asthepost-EnronwaveofcorporatescandalswashedoverAmericalastyear,acommonresponseinEuropewas:itcouldn’thappenhere.Farfromhavingtheworld’sbest-policedmarkets,theUnitedStates,manyEuropeanpoliticiansclaimed,suffereduniquelyfromalethalcombinationofgreedyandoverpaidbosses:conflictedauditorsandinvestmentbankers,relianceonaccountingrulesnotprinciples,andanobsessionwithquarterlyprofitnumbers.InAmerica,asmanyas1,200companieshavebeenforcedtorestatetheiraccountsinthepastfiveyears,inEuropethenumberisbarelyindoubledigits.Soitisoutrageous,manyEuropeansnowargue,thatAmericaisseekingtoimposetheunwieldySarbanes-Oxleyact,passedinthewakeofEnron,onEuropeancompanieslistedinNewYork.
AsmoresensibleEuropeanregulatorsrecognize,thissmugnesswasneverjustified;itisonlynecessarytorecallscandalssuchasVivendiandElan.ButEurope’sclaimofimmunityfromcorporateslacknesshasnowbeenblownoutofthewaterbythisweek’srevelationsthatRoyalAholdoftheNetherlandsoverstateditsprofitsfor200-02byasmuchas$500m.Thecompany’sAmsterdam-basedauditors,Deloitte&Touche,failedtopicktheproblemsupin2001,eventhoughworriesaboutAhold’saccountswerewidelyexpressedinthemarketsformostoflastyear.TheDutchmarketregulatoradmittedthisweekthatithadnopowersofdisciplineoverfaultyauditing.
Whatabouttherelativenumbersofrestatements?BecauseAmerica’sGAAPaccountingsystemreliesonthousandsofpagesofrules,itismorevulnerabletomanipulationthanEurope’smoreprinciples-basedapproach.Butgiventhelargelynon-existentregulationofauditorsandthepoorcorporategovernanceprevalentinmuchofEurope:amoreplausibleconclusionisthatEuropehashadfeweraccountingscandalsthanAmericamainlybecausenobodyhasseriouslylookedforthem,notbecausetheyarenotthere.
ThisisnottosaythatEuropeshouldadoptSarbanes-Oxleyintoto.ThathastilydraftedlawwasdesignedforAmerica’sverydifferentsystem.Manyofthelaw’srulesonmanagersandboardsseemundulyintrusiveevenforAmerica.Butstatutoryindependentregulationofauditors,asprescribedbySarbanes-Oxley,makessenseeverywhere.Sodorulestostopaccountingfirmsdoingconsultingworkforauditclients:anditisalsoworthconsideringmandatoryrotationofauditors.
ThecaseforindependentregulationisthestrongerbecauseEuropeanUnioncompaniesareduetoadoptinternationalaccountingstandardsby2005.Itislittleusetakingthiswelcomesteptowardstougherstandards,whichtheEuropeansareurgingonAmericaintheinterestsofglobalharmonization,ifthereisnobodytooverseetherules.YettheEuropeanFederationofAccountantsadmitsthat,insixEUcountries,thereisineffectnoenforcementatall.
21.Whichoffollowingit’strueaccordingtoParagraph1?
22.Thephrase“intoto”inParagraph4mostprobablymeans().
23.IncontrasttoAmerican,Europe,incopingwithfaultycorporateauditing,wouldattachimportanceto().
24.Itseemthattheultimatesolutiontotheproblemofcorporatescandalsliesin().
25.Accordingtotheauthor,theEuropeancorporatesituationis().
问题1选项
A.ManyEuropeanpoliticianswouldboastofimmunityfromAmerica’scorporateills.
B.Manycompaniessufferedfromtheirabsoluterelianceuponaccountingrules.
C.ManyEuropeansprotestedagainstAmerica’sprinciplesimposeduponEuropeanfirms.
D.ManyEuropeanregulatorsrespondedsensiblytothewaveofcorporatescandals.
问题2选项
A.baseduponsensibility
B.followinginahaste
C.givenadifferencesystem
D.actinginasimilarfashion
问题3选项
A.ruleenforcement
B.reliableprinciples
C.justifiedprescription
D.frequentrestatements
问题4选项
A.theinterestsofglobalharmonization
B.theindependentregulationofauditors
C.theadoptionoftougherstandards
D.thesupervisionofconsultingwork
问题5选项
A.fairlyoptimistic
B.quitepromising
C.somewhatdepressing
D.veryastonishing
【答案】第1题:A
第2题:D
第3题:B
第4题:B
第5题:C
【解析】21.推理判断题。定位在首句Asthepost-EnronwaveofcorporatescandalswashedoverAmericalastyear,acommonresponseinEuropewas:itcouldn’thappenhere.(关于去年安然公司的丑闻,欧洲人的共同反应是:这种情况不可能在欧洲发生。)以及原文中的举例InAmerica,asmanyas1,200companieshavebeenforcedtorestatetheiraccountsinthepastfiveyears,inEuropethenumberisbarelyindoubledigits.(在美国,在过去的五年里,有1200家公司被迫重述他们的账目,而在欧洲,这个数字仅仅是两位数。)由此可以推论欧洲人都对自己国家很有信心。所以A选项“许多欧洲政客会吹嘘可以免疫美国企业的弊病”正确。B选项“许多公司因完全依赖会计准则而蒙受损失”说法过于绝对,错误,C选项“许多欧洲人抗议美国强加给欧洲公司的原则”,由C选项可以定位到第一段的最后一句Soitisoutrageous,manyEuropeansnowargue,thatAmericaisseekingtoimposetheunwieldySarbanes-Oxleyact,passedinthewakeofEnron,onEuropeancompanieslistedinNewYork.(因此,许多欧洲人现在认为,美国正试图把安然事件后通过的繁琐的萨班斯-奥克斯利法案强加给在纽约上市的欧洲公司,这是令人气愤的。)可知这只是一个想法,并未落实。因此C项不符合原文,错误。D选项“许多欧洲监管机构对公司丑闻浪潮做出了明智的反应”,根据原文acommonresponseinEuropewas:itcouldn’thappenhere.(欧洲人的共同反应是:这种情况不可能在欧洲发生。)可知欧洲人是有些太过肯定与自信的,不符合明智的这一说法,所以D错误。故选A。
22.词义推测题。A选项“基于感性”,B选项“急忙仿效”,C选项“给出一个不同的系统”,D选项“以类似的方式行动的”。定位到原文ThisisnottosaythatEuropeshouldadoptSarbanes-Oxleyintoto.(这并不是说欧洲就应该……采取萨班斯-奥克斯利法案。),后一句ThathastilydraftedlawwasdesignedforAmerica’sverydifferentsystem.(这份匆忙起草的法律是为美国非常不同的体系设计的。)由此可知,作者认为这项法案只适用于美国,对欧洲而言,是不需要和美国一样采取这项法案的。因此D选项符合题意。故选D。
23.客观细节题。定位到原文BecauseAmerica’sGAAPaccountingsystemreliesonthousandsofpagesofrules,itismorevulnerabletomanipulationthanEurope’smoreprinciples-basedapproach.(因为美国的GAAP会计体系依赖于数千页的规则,它比欧洲的更基于原则的方法更容易被操纵。)由此可知,欧洲相比于规则而言,更倾向于基于原则的方式。A选项“规则的执行”,由关键句可知,美国才是更注重规则的执行的,偷换主语,错误。B选项“可靠的原则”符合题意,正确。C选项“合理的处方”,D选项“频繁的重述”,C,D选项在文中并未涉及,可排除。故选B。
24.推理判断题。根据原文Butstatutoryindependentregulationofauditors,asprescribedbySarbanes-Oxley,makessenseeverywhere.(但是,《萨班斯-奥克斯利法》规定的对审计师的法定独立监管,在任何地方都是行得通的。)而且定位在最后一段的首句ThecaseforindependentregulationisthestrongerbecauseEuropeanUnioncompaniesareduetoadoptinternationalaccountingstandardsby2005.(独立监管的情况更强大,因为欧盟公司将于2005年采用国际会计准则。)由此可推出解决公司丑闻问题的最终办法是对审计师的法定独立监管。所以B选项“对审计师的独立监管”正确。A选项“全球和谐的利益”在文中只是小部分陈述,与题意无关,可排除。C选项“采用更严格的标准”,根据原文Itislittleusetakingthiswelcomesteptowardstougherstandards,whichtheEuropeansareurgingonAmericaintheinterestsofglobalharmonization,ifthereisnobodytooverseetherules.(如果没有人来监督这些规则,朝着更严格的标准迈出这受欢迎的一步是没有用的,欧洲为了全球协调的利益正敦促美国这样做。)可知更严格的标准在无人监督的情况下,也是无效的。因此可排除C选项。D选项“咨询工作的监督”,定位到原文Sodorulestostopaccountingfirmsdoingconsultingworkforauditclients:anditisalsoworthconsideringmandatoryrotationofauditors.(所以规定禁止会计师事务所为审计客户提供咨询服务也是值得考虑强制轮换审计人员的。)对咨询工作的监督只是其中的一类,不能作为最终的解决办法。故选B。
25.推理判断题。定位到原文Butgiventhelargelynon-existentregulationofauditorsandthepoorcorporategovernanceprevalentinmuchofEurope:amoreplausibleconclusionisthatEuropehashadfeweraccountingscandalsthanAmericamainlybecausenobodyhasseriouslylookedforthem,notbecausetheyarenotthere.(但是考虑到审计机构的监管基本上不存在,以及欧洲大部分地区普遍存在的糟糕的公司治理,所以有一个更可信的结论是,欧洲的会计丑闻比美国少,主要是因为没有人认真地去寻找这些丑闻,而不是因为它们不存在。)而第一段开始时就有说到欧洲人一致认为这种事情绝对不可能在他们国家发生。由此可知欧洲公司的现状是有些堪忧的。A选项“相当乐观”,B选项“很有前途的”,C选项“有点令人沮丧”,D选项“非常惊人的”,因此C选项符合题意,故选C。
10.单选题
()elephantsaredifferentfromwildelephantsinmanyaspects,includingtheirtempers.
问题1选项
A.Cultivated
B.Regulated
C.Civil
D.Tame
【答案】D
【解析】考查形容词辨析。cultivated“有教养的,栽培的”;regulated“约束,调节”;civil“有礼貌的”;tame“驯服的,乏味的”。句意:被驯服的大象与野生大象在许多方面有差异,包括性格。由wild可知此空应填与之意思相反的单词,故D项正确。
11.单选题
Bobisso()tohisappearancethatheneverhashisclothespressedorhisshoesshined.
问题1选项
A.hardy
B.intense
C.indifferent
D.bewildered
【答案】C
【解析】考查形容词辨析。A选项hardy“坚强的”;B选项intense“强烈的”;C选项indifferent“不关心的”;D选项bewildered“困惑的”。句意:鲍勃对自己的外表漠不关心,他从不熨衣服或擦鞋。本句表示对外表不在意、漠不关心。因此C选项正确。
12.单选题
Icanappreciatethe(
)thatpromptsyoutomakethisoffer.
问题1选项
A.magnet
B.intellect
C.motion
D.motive
【答案】D
【解析】考查名词辨析。magnet意为“磁铁,磁石”;intellect意为“智力,理解力”;motion意为“运动”;motive意为“动机,原因”。
句意:我能理解促使你做出这个提议的动机。
13.不定项选择题
Throughoutextensiveareasofthetropicsthetallandstatelyprimevalforesthasgivenwaytoerodedland,scrubandthejumbleofsecondarygrowth.JustasthevirginforestsofEuropeandNorthAmericawerelaidlowbyman’simprov
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