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第页共页2023研究生英语试题2023研究生英语试题Text4Bankershavebeenblamingthemselvesfortheirtroublesinpublic.Behindthescenes,theyhavebeentakingaimatsomeoneelse:theaccountingstandard-setters.Theirrules,moanthebanks,haveforcedthemtoreportenormouslosses,andit’sjustnotfair.Theserulessaytheymustvaluesomeassetsatthepriceathirdpartywouldpay,notthepricemanagersandregulatorswouldlikethemtofetch.AfterabruisingencounterwithCongress,America’sFinancialAccountingStandardsBoard(FASB)rushedthroughrulechanges.Thesegavebanksmorefreedomtousemodelstovalueilliquidassetsandmoreflexibilityinrecognizinglossesonlong-termassetsintheirinestatement.BobHerz,theFASB’schairman,criedoutagainstthosewho“questionourmotives.”Yetbanksharesroseandthechangesenhancewhatonelobbygrouppolitelycalls“theuseofjudgmentbymanagement.”EuropeanministersinstantlydemandedthattheInternationalAccountingStandardsBoard(IASB)dolikewise.TheIASBsaysitdoesnotwanttoactwithoutoverallplanning,butthepressuretofoldwhenitpletesitreconstructionofruleslaterthisyearisstrong.CharlieMcCreevy,aEuropeanmissioner,warnedtheIASBthatitdid“notliveinapoliticalvacuum”but“intherealword”andthatEuropecouldyetdevelopdifferentrules.Itwasbanksthatwereonthewrongpla,withaccountsthatvastlyovervaluedassets.Todaytheyarguethatmarketpricesoverstatelosses,becausetheylargelyreflectthetemporaryilliquidityofmarkets,notthelikelyextentofbaddebts.Thetruthwillnotbeknownforyears.Butbank’ssharestradebelowtheirbookvalue,suggestingthatinvestorsareskeptical.Anddeadmarketspartlyreflecttheparalysisofbankswhichwillnotsellassetsforfearofbookinglosses,yetarereluctanttobuyallthosesupposedbargains.36.Bankersplainedthattheywereforcedto[A]followunfavorableassetevaluationrules[B]collectpaymentsfromthirdparties[C]cooperatewiththepricemanagers[D]reevaluatesomeoftheirassets.37.Accordingtotheauthor,therulechangesoftheFASBmayresultin[A]thediminishingroleofmanagement[B]therevivalofthebankingsystem[C]thebanks’long-termassetlosses38.AccordingtoParagraph4,McCreevyobjectstotheIASB’sattemptto[A]keepawayfrompoliticalinfluences.[B]evadethepressurefromtheirpeers.[C]actontheirowninrule-setting.[D]takegradualmeasuresinreform.39.Theauthorthinksthebankswere“onthewrongpla”inthatthey[A]misinterpretedmarketpriceindicators[B]exaggeratedtherealvalueoftheirassets[C]neglectedthelikelyexistenceofbaddebts.[D]deniedbookinglossesintheirsaleofassets.40.Theauthor’sattitudetowardsstandard-settersisoneof[A]satisfaction.[B]skepticism.[C]objectiveness[D]sympathyPartBDirections:ForQuestions41-45,choosethemostsuitableparagraphsfromthelistA-Gandfillthemintothenumberedboxestoformacoherenttext.ParagraphEhasbeencorrectlyplaced.Thereisoneparagraphwhichdosenotfitinwiththetext.MarkyouranswersonANSWERSHEET1.(10points)[B]RetailsalesoffoodanddrinkinEurope’slargestmarketsareatastandstill,leavingEuropeangroceryretailershungryforopportunitiestogrow.Mostleadingretailershavealreadytriede-merce,withlimitedsuccess,andexpansionabroad.Butalmostallhaveignoredthebig,profitableopportunityintheirownbackyard:thewholesalefoodanddrinktrade,whichappearstobejustthekindofmarketretailersneed.[D]Allinall,thisclearlyseemstobeamarketinwhichbigretailerscouldprofitablyapplytheirscale,existinginfrastructureandprovenskillsinthemanagementofproductr

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