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　　(注：本文含有的生词和难句较多，考研阅读的原则是过难的单词和句子一定不会出题，在考场上紧紧抓住能看懂的句子即可，因为文章上下文的意思都是有密切关联的。笔者把本文无需看懂的句子用删除线标出来，以便于学生更好的复习。示例：not the price managers and regulators would like them to fetch。)

　　第一部分：36题

　　①Bankers have been blaming themselves for their troubles in public. ②Behind the scenes, they have been taking aim at someone else: the accounting standard-setters. ③Their rules, moan the banks, have forced them to report enormous losses, and it's just not fair. ④These 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。

　　【考点分析】①②“台面上，银行家们将他们的麻烦归咎于己身，台面下，他们一直把目标对准他人：会计准则制定者。”台上台下，表里不一，暗含了作者对银行家的虚伪的否定，对无辜者standard-setters的同情。③讲具体的抱怨的内容。“银行业抱怨会计规则迫使他们报告巨大损失，认为这不公平。” ④二者相比必出考点。出36题。进一步描述会计规则的内容。“规则认为他们必须以第三方付出价格来评估部分资产的价值，而非按照管理者和监管者期望该资产能够获得的价格。”本句其实只要看懂“These rules say they must value some assets at the price a third party would pay, not”not后面无需看懂，只要知道是与not前面不一样的方法。

　　36. Bankers complained that they were forced to __________。

　　[A] follow unfavorable asset evaluation rules

　　[B] collect payments from third parties

　　[C] cooperate with the price managers

　　[D] reevaluate some of their assets。

　　【正确选项解析】[A] 36题 complain= moan ，not fair(③) = unfavorable , value some assets(④)= asset evaluation 所以本题属于根正苗红的同义替换。

　　【干扰选项分析】[B] 对④偷梁换柱。把value 偷换为collect。

　　[C] 与原文相反。错误一：原文④说：“These rules say they must value some assets at the price 。。。， not the price managers and regulators would like them to fetch”明确说“规则不让按照managers的期待的价格评估”，所以这与cooperate(合作)相反。

　　错误二：原文中没有提到price manager 这个概念，④managers and regulators would like them to fetch。是定语从句来修饰price。

　　[D] reevaluate(重新评估)无中生有。

　　第二部分：37题

　　①Unfortunately, banks’ lobbying now seems to be working. ②The details may be unknowable, but the independence of standard-setters, essential to the proper functioning of capital markets, is being compromised. ③And, unless banks carry toxic assets at prices that attract buyers, reviving the banking system will be difficult。

　　【考点分析】①否定常考(unfortunately)+段首常考。出40题。Unfortunately，是强烈的表示情感的词。“不幸的是，银行的游说活动看来已起作用了。”表明作者是反对银行，支持同情standard-setters。②转折常考，出37题。But之前不看，之间看后面“标准制定者的独立性——这资产市场正常运行十分重要——已经削弱了。” 　

　　①After a bruising encounter with Congress, America’s Financial Accounting Standards Board (FASB) rushed through rule changes. ②These 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. ③Bob Herz, the FASB’s chairman, cried out against those who “question our motives。” ④ Yet bank shares rose and the changes enhance what one lobby group politely calls “the use of judgment by management。”