2022年考博英语-中国财政科学研究院考前提分综合测验卷（附带答案及详解）套卷31

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1、2022年考博英语-中国财政科学研究院考前提分综合测验卷（附带答案及详解）1. 单选题Bankers have been blaming themselves for their trouble 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.

2、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 fun

3、ctioning 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, Americas Financial Accounting Standards Board (FASB) rushed through rule changes. These gave

4、banks more freedom to use models to value illiquid assets and more flexibility in recognizing losses on long-term assets in their income statements. Bob Herz, the FASBs chairman, cried out against those who “question our motives”. Yet bank shares rose and the changes enhance what one lobbying group

5、politely calls “the use of judgment by managers.”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 th

6、is year is strong. Charlie McGreevy, a European commissioner, warmed the IASB that it did “not live in a political vacuum” but “in the real world” 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 arg

7、ue 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 reflec

8、t 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. Americas new plan to buy up toxic assets will not work unless banks mark assets to levels wh

9、ich 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

10、pressure to make more concessions.31. Bankers complained that they were forced to _.32. According to the author, the rule changes of the FASB may result in _.33. According to Paragraph 4, McGreevy objects to the IASBs attempt to _.34. The author thinks the banks were “on the wrong planet” in that th

11、ey _.35. The authors attitude towards standard-setters is the one of _.问题1选项A.follow unfavorable asset evaluation rulesB.collect payments from third partiesC.cooperate with the price managersD.reevaluate some of their assets问题2选项A.the diminishing role of managementB.the revival of the banking system

12、C.the banks long-term asset lossesD.the weakening of its independence问题3选项A.keep away from political influencesB.evade the pressure from their peersC.act on their own in rule-settingD.take gradual measures in reform问题4选项A.misinterpreted marked price indicatorsB.exaggerated the real value of their as

13、setsC.neglected the likely existence of bad debtsD.denied booking losses in their sale of assets问题5选项A.satisfactionB.skepticismC.objectivenessD.sympathy【答案】第1题:A第2题:D第3题:C第4题:B第5题:D【解析】31.事实细节题。根据第一段最后一句These rules say they must value some assets at the price a third party would pay, not the price m

14、anagers and regulators would like them to fetch.（这些规则规定，他们必须以第三方愿意支付的价格对某些资产进行估价，而不是按照管理者和监管机构希望他们获得的价格。），可知银行家的主要问题是不能按照正常方式估价，所以A选项“遵循不良资产评估规则”正确。B选项“从第三方收取款项”，C选项“配合价格经理”和D选项“重新评估他们的某些资产”不符合题意。因此A选项正确。32.事实细节题。根据第二段第二句but the independence of standard-setters, essential to the proper functioning o

15、f capital markets, is being compromised.（但对资本市场正常运转至关重要的标准制定者的独立性正在受到损害。），可知D选项“削弱其独立性”正确。A选项“削弱管理层的作用”：根据第三段最后一句Yet bank shares rose and the changes enhance what one lobbying group politely calls “the use of judgment by managers.”（然而，银行股票上涨加强了游说团所敬称的“管理者决断权”。），可知FASB的变化加强了管理层权力，故错误。B选项“恢复银行系统”：根据第二

16、段最后一句unless banks carry toxic assets at prices that attract buyers, reviving the banking system will be difficult.（除非银行以吸引买家的价格持有有毒资产，否则恢复银行体系将会很困难），可知FASB变化不会恢复银行体系，故错误。C选项“银行损失长期资产”：根据第三段第二句more flexibility in recognizing losses on long-term assets in their income statements（也给银行在损益表中确认长期资产损失时更大的灵

17、活性），可知并没有导致长期资产损失，故错误。因此D选项正确。33.语义推测题。根据第四段第二句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.（IASB表示它不想没有完整计划就贸然行动，但它在今年下半年完成规则修订时必须屈服的压力十分巨大。），可知C选项“自己制定规则”正确；没有要逃避压力，故B选项“规避来自同行的压力”错误

18、。A选项“远离政治影响”：根据第四段第三句Charlie McGreevy, a European commissioner, warmed the IASB that it did “not live in a political vacuum”（欧盟委员Charlie McGreevy称赞IASB“不是生活在政治的真空中”。），可知这只是Charlie McGreevy的看法，故错误。D选项“逐步改革措施”：文章没有提到，故错误。因此C选项正确。34.事实细节题。根据第五段第一句It was banks that were on the wrong planet, with account

19、s that vastly overvalued assets.（银行在错误的星球上，他们的账户资产被大大高估了。），可知B选项“夸大他们资产的实际价值”正确。A选项“错误解读标价价格指标”，C选项“忽视了可能存在的坏账”和D选项“否认其出售资产的账面损失”不符合题意，故错误。因此B选项正确。35.观点态度题。根据第二段第二句but the independence of standard-setters, essential to the proper functioning of capital markets, is being compromised.（但对资本市场正常运转至关重要的标

20、准制定者的独立性正在受到损害。），随后对此进行进一步说明，所以作者认为标准制定者的独立性正在受到损害，所以D选项“同情”正确，A选项“满意”，B选项“怀疑”和C选项“客观”不符合题意。因此D选项正确。2. 单选题Most students arrive at college using “discrete, concrete and absolute categories to understand people, knowledge, and values.” These students live with a dualistic view, seeing “the world in po

21、lar terms of we-right-good vs. other-wrong-bad.” These students cannot acknowledge the existence of more than one point of view toward any issue. There is one “right” way. And because these absolutes are assumed by or imposed on the individual from external authority, they cannot be personally subst

22、antiated or authenticated by experience. These students are slaves to the generalizations of their authorities. An eye for an eye! Capital punishment is apt justice for murder. The Bible says so.Most students break through the dualistic stage to another equally frustrating stagemultiplicity. Within

23、this stage, students see a variety of ways to deal with any given topic or problem. However, while these students accept multiple points of view, they are unable to evaluate or justify them. To have an opinion is everyones right. While students in the dualistic stage are unable to produce evidence t

24、o support what they consider to be self-evident absolutes, students in the multiplistic stage are unable to connect instances into coherent generalizations. Every assertion, every point, is valid. In their democracy they are directionless. Capital punishment? What sense is there in answering one mur

25、der with another?The third stage of development finds students living in a world of relativism. Knowledge is relative: right and wrong depend on the context. No longer recognizing the validity of each individual idea or action, relativists examine everything to find its place in an overall framework

26、. While the multiplist views the world as unconnected, almost random, the relativist seeks always to place phenomena into coherent larger patterns. Students in this stage view the world analytically. They appreciate authority for its expertise, using it to defend their own generalizations. In additi

27、on, they accept or reject ostensible authority after systematically evaluating its validity. In this stage, however, students resist decision making. Suffering the ambivalence of finding several consistent and acceptable alternatives, they are almost overwhelmed by diversity and need means for manag

28、ing it. Capital punishment is appropriate justicein some instances.In the final stage students manage diversity through individual commitment. Students do not deny relativism. Rather they assert an identity by forming commitments and assuming responsibility for them. They gather personal experience

29、into a coherent framework, abstract principles to guide their actions, and use these principles to discipline and govern their thoughts and actions. The individual has chosen to join a particular community and agrees to live by its tenets. The accused has had the benefit of due process to guard his

30、civil rights, a jury of peers has found him guilty, and the state has the right to end his life. This is a principle my community and I endorse.31. Students who are “dualistic” thinkers may not be able to support their beliefs convincingly because _.32. Which one of the following assertions is suppo

31、rted by the passage?33. In paragraph two, the author states that in their “democracy” students in the multiplicity stage are directionless. The writer describes multiplicity students as being in a “democracy” because _.34. Which one of the following kinds of thinking is NOT described in the passage?

32、35. Which one of the following best describes the organization of the message?问题1选项A.most of their beliefs cannot be supported by argumentsB.they have accepted their “truths” simply because authorities have said these things are “true”C.they half-believe and half-disbelieve just about everythingD.th

33、eir teachers almost always think that “dualistic” thinkers are wrong问题2选项A.Committed thinkers are not very sure of their positions.B.Relativistic thinkers have learned how to make sense out of the world and have chosen their own positions in it.C.Multiplicity thinkers have difficulty understanding t

34、he relationships between different points of view.D.Dualistic thinkers have thought out the reasons for taking their positions.问题3选项A.there are so many different kinds of people in a democracyB.in an “ideal” democracy, all people are considered equal; by extension, so are their opinionsC.Democrats g

35、enerally do not have a good sense of directionD.in a democracy the individual has ultimate authority over himself, not the state问题4选项A.People who assure that there is no right or wrong in any issue.B.People who make unreasoned commitments and stick by them.C.People who believe that right or wrong de

36、pends on the situation.D.People who think that all behavior can be accounted for by cause and effect relationships.问题5选项A.Four methods of thought are compared and contrasted.B.It is shown how each of four types of thought evolved from each other.C.Four methods of thought are presented, and each is s

37、hown to complement the other.D.The evolution of thought through four stages is presented, and each stage is illustrated by how it views capital punishment.【答案】第1题:B第2题:C第3题:B第4题:D第5题:D【解析】31.【试题答案】B【试题解析】事实细节题。根据第一段第五、六句And because these absolutes are assumed by or imposed on the individual from ext

38、ernal authority, they cannot be personally substantiated or authenticated by experience. These students are slaves to the generalizations of their authorities.（因为这些绝对的东西是由外部权威假定或强加给个人的，不能被个人经验证实或验证。这些学生被权威所概括的东西奴隶。），可知持二元论的人所认为的真理是权威灌输的，不能被个人经验证实或验证，所以可能无法令人信服，B选项“他们视这些东西为真理，仅仅是因为权威说这些是真实的”正确。A选项“他们

39、的大多数信仰都没有论据支持”：根据第二段第五句students in the dualistic stage are unable to produce evidence to support what they consider to be self-evident absolutes（处于二元论阶段的学生无法提供证据来支持他们认为是不言而喻的绝对真理），可知二元论拿不出论据支持，而不是大多数信仰没有论据支持，故错误。C选项“他们对任何事情都是将信将疑”和D选项“他们的老师几乎总是认为二元思想是错误的”文章没有提到，故错误。因此B选项正确。32.【试题答案】C【试题解析】推理判断题。根据第三

40、段第四句the multiplist views the world as unconnected, almost random, the relativist seeks always to place phenomena into coherent larger patterns.（多元论者认为世界是不相连的，几乎是随机的，相对主义者总是试图将现象置于连贯的更大模式中。），可知多元论者不把各个观点联系在一起，所以C选项“多样性思考者很难理解不同观点之间的关系”正确。A选项“承诺性思想家不太确定自己的立场”：根据第四段第一句In the final stage students manage

41、 diversity through individual commitment.（在最后阶段，学生们通过个人承诺来管理多样性。）和倒数第三句The individual has chosen to join a particular community and agrees to live by its tenets.（个人选择加入一个特定的社区，并同意按照它的原则生活。），可知承诺性思想家有自己的立场，故错误。B选项“相对主义思想家已经学会了如何在这个世界上有意义，并选择了他们自己的立场”：根据第三段第三句No longer recognizing the validity of each

42、 individual idea or action, relativists examine everything to find its place in an overall framework.（相对主义者不再承认每个个体的想法或行动的有效性，他们检查每一件事，以在整体框架中找到它的位置。），可知相对主义者没有特定的立场，故错误。D选项“二元论的思考者已经考虑了坚定他们立场的原因”：根据第一段倒数第四句These students are slaves to the generalizations of their authorities.（这些学生是他们权威所概括的东西的奴隶。），二

43、元论者的观点是被灌输的，他们没有想过为什么有这样的立场，故错误。因此C选项正确。33.【试题答案】B【试题解析】推理判断题。根据第二段第四句To have an opinion is everyones right.（发表意见是每个人的权利。）和第六句Every assertion, every point, is valid.（每一个断言，每一个观点，都是有效的。），可知在多元论中，每个人每个观点都一样受到尊重，所以B选项“在理想的民主中，所有的人都被认为是平等的；推而广之，他们的观点也是如此”正确；没有强调人和观点的多样，故A选项“民主主义允许存在不同种类的人”错误。C选项“民主党人通常没

44、有很好的方向感”：根据第二段倒数第三句In their democracy they are directionless.（在他们的民主中，他们是没有方向的。），这里指的是思想的方向，而非物理方向，故错误。D选项“在民主政体中，个人对自己拥有最高权力，而不是国家”：这里的民主讲的是思想，而非政治，故错误。因此B选项正确。34.【试题答案】D【试题解析】推理判断题。A选项“确信任何问题都没有对错之分的人”：根据第二段倒数第四句，持多元论的人认为Every assertion, every point, is valid.（每一个断言，每一个观点，都是有效的。），符合文章意思，故错误。B选项“做出

45、不合理承诺并坚守承诺的人”：根据第一段第五、六句，持二元论的人盲目听从these absolutes are assumed by or imposed on the individual from external authority（由外部权威假定或强加给个人的绝对的东西），继而are slaves to the generalizations of their authorities（被权威所概括的东西奴隶），符合文章意思，故错误。C选项“相信对错取决于情况的人”：根据第三段第二句right and wrong depend on the context（对与错取决于语境），符合文章意思

46、，故错误。D选项“认为所有行为都可以用因果关系来解释的人”：文章没有提及，不符合文章意思，因此D选项正确。35.【试题答案】D【试题解析】主旨大意题。文章层层递进讲解了学生思想发展的四个阶段，每个阶段用对死刑的看法进行具体的说明和区分，所以D选项“通过四个阶段的思想演变，每一个阶段都是通过它如何看待死刑来说明的”正确。A选项“比较和对比了四种思维方法”：概括不全面，故错误。B选项“展示了四种类型的思想是如何相互演化的”和C选项“提出四种思维方式，并且每一种方法都是相辅相成的”：文章没有提到这四种思维方式的具体关系如相互演化或相辅相成，故错误。因此D选项正确。3. 翻译题When a compa

47、ny unexpectedly finds itself losing market share and taking a beating at the hands of its competitors, its a clear signal that a change is needed. For a variety of reasons, any company can suddenly lose the competitive advantage that it previously enjoyed. (36) The mark of a strong business, however

48、, is its ability to overcome such setbacks and reclaim its positions as the front runner in its field.One of the greatest variables in the process, however, is technology, which on one hand makes business more efficient and thus profitable than previously thought possible, but changes at such a rapi

49、d pace that few businesses utilize it to its full potential. Those companies that invest heavily in the latest technology of the day may find their machines out dated and obsolete the next year, thus losing the advantage that they hoped to gain, and also a substantial amount of investment money as w

50、ell. (37) Those who are more cautious and buy less of the latest machine may learn that technology changes more slowly, and their competitors who invested more heavily now hold the upper hand. Its a game of hit or miss.Because of the uneven and unpredictable pace of progress between technological fi

51、elds, (38) companies are devoting more and more resources to not only acquiring more of the latest developments, but researching the factors that determine their production so as to position themselves better to adapt to the next change. This strategy has been producing positive results for those wh

52、o employ it, but it is a massively expensive one, limiting its viability to only the largest companies, who are already enjoying many advantages in the market.Such dynamics make it increasingly difficult for new setup companies to break into established markets, lacking the funding and cash reserves

53、 necessary to play the game way as the big boy do. The same technology that keeps the large companies on top, however, can still topple them. (39) New and smaller companies have less to lose and thus can afford to gamble on new technologies that larger companies consider too risky to devote themselv

54、es to. (40) In the rare occurrences when these risky endeavors bear fruit, providing themselves with the way of future, the rewards to those daring enough, or small enough, to invest in them prove well worth the effort.【答案】36. 然而，一个强大企业的标志是它有能力克服这些挫折，重新成为该领域的领跑者。37. 那些更谨慎、较少购买最新产品的公司可能会发现，技术进步越缓慢，他们

55、竞争对手投资越多现在越占据上风。38. 企业投入越来越多的资源，来换取更多的最新发展和研究生产要素，以便更好地定位自己，从而适应下一次变化。39. 新公司和小公司因为损失更小，所以能够在新技术上赌一把，而大公司会认为风险太大而放弃投入。40. 这些冒险的努力很少会取得成果，继而为他们指明未来的道路。而对于那些非常敢于投资或小型企业来说，回报会证明这样的投资是值得的。4. 单选题Beef cattle _ of all livestock for economic growth in the certain geographic regions.问题1选项A.the most are impor

56、tantB.are the most importantC.is the most importantD.that are most important【答案】B【解析】考查句子成分。句意：在某些地区，肉牛是经济增长最重要的牲畜。根据题目和选项确定句子结构为主语+系动词+表语结构，所以用be动词；根据cattle是集合名词确定用复数形式；根据形容词最高级结构为the most+adj.确定用the most important，所以B选项are the most important符合题意。因此B选项正确。5. 翻译题The price we pay for this salutary cha

57、nge is, no doubt, great. We assemble thousands of operative in the factory, and in the mine, of whom the employer can know little or nothing, and to whom he is little better than a myth. All intercourse between is at an end. Rigid castes are formed, and, as usual, mutual ignorance breeds mutual dist

58、rust. Each caste is without sympathy with the other, and ready to credit anything disparaging in regard to it. 36. Under the law of competition, the employer of thousands is forced into the strictest economies, among which the rates paid to labor figure prominently, and often there is friction betwe

59、en the employer and the employed, between capital and labor, between rich and poor. Human society loses homogeneity.37. The price which society pays for the law of competition, like the price it pays for cheap comforts and luxuries, is also great, but the advantages of this law are greater still tha

60、n its cost, for it is to this law that we owe our wonderful material development, which brings improved conditions in its train. But whether the law be benign or not, we must say of it, as we say of the change in the conditions of men to which we have referred.It is here; we cannot evade it; of the

61、effect of any new substitutes for it proposed we cannot be sure; 38. And while the law may be sometimes hard for the individual, it is best for the race, because it insures the survival of the fittest in every department. 39. We accept and welcome, therefore, as conditions to which we must accommoda

62、te ourselves, great inequality of environment, the concentration of business, industrial and commercial, in the hands of a few; and the law of competition between these, as being not only beneficial, but essential to the future progress of the race. Having accepted these, it follows that there must

63、be great scope for the expertise of special ability in the merchant and in the manufacturer, who has to conduct affairs upon great scale. 40. That this talent for organization and management is rare among men is proved by the fact that it invariably secures enormous regards for its possessors, no ma

64、tter where or under what laws or conditions.【答案】36在竞争法则下，成千上万的雇主不得不实行一些最严厉的措施。在这些节约措施中，付给工人的工资首当其冲。这样，雇主和雇员之间，劳资双方之间以及富人和穷人之间就常有摩擦。37在社会中人类为了竞争所付出的代价，就和为了不需要花钱就能得到的舒适和奢侈品一样代价高昂；但是竞争法则带来的好处高于付出的代价，因为正是这种竞争法则，经济快速发展，生活水平得到提高。38虽然这一法则对个体来说可能很难，但是它适用于人类，因为它保证了人类在各个领域都能适应并生存。39因此，我们接受并欢迎我们必须适应的条件，也就是工业和商业掌握在少数人手中的巨大不平等；而他们之间的竞争法则不仅是良性的，而且对种族的未来发展必不可少。40无论在什么地方，在什么法则或条件下，具有组织管理才能的人都不可避免地得到巨大的尊荣，这一事实证明了只有少数人有这种能力。6. 单选题The teacher said that he wouldnt tolerate _ late every day.问题1选项A.for me to arriveB.me arrivedC