考研英语一｜阅读理解真题每日一篇6

【第6期】

懂得+精读+背单词

随着真题过单词

简单快速又高效

真题打卡 day 2

2010 年全国硕士研讨生入学同一测验

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①Bankers have been blaming themselves for their troubles in public. ②Behind the scenes, they have been taking aim at （对准）someone else: the accounting standard-setters. ③Their rules, moan （呻吟）the banks, have forced them to report enormous （庞年夜的）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（得到，取来）.

①Unfortunately, banks' lobbying now seems to be working. ②The details may be unknowable, but the independence of standard-setters, essential（本色的，需要的） to the proper functioning of capital markets, is being compromised（让步）. ③And, unless banks carry toxic （有毒的）assets at prices that attract buyers, reviving（使复苏/使回复） the banking system will be difficult.

①After a bruising（碰伤，收到危害的） encounter （遭受/偶尔碰着）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（机动性） in recognizing losses on long-term assets in their income statement. ③Bob Herz, the FASB's chairman, cried out against those who 公众question our motives（念头）.公众 ④ Yet bank shares rose and the changes enhance what one lobby group politely calls "大众the use of judgment by management."大众

①European ministers instantly demanded that the International Accounting Standards Board (IASB) do likewise. ②The IASB says it does not want to act without overall planning, but the pressure to fold when it completes it reconstruction （重修/重组）of rules later this year is strong. ③Charlie McCreevy, a European commissioner, warned the IASB that it did "大众not live in a political vacuum（真空）公众 but "大众in the real word"大众 and that Europe could yet develop different rules.

①It was banks that were on the wrong planet, with accounts that vastly overvalued assets. ②Today they argue that market prices overstate（夸年夜） losses, because they largely reflect the temporary liquidity of markets, not the likely extent of bad debts. ③The truth will not be known for years. ④But bank's shares trade below their book value, suggesting that investors are skeptical（狐疑）. ⑤ And dead markets partly reflect the paralysis （瘫痪/麻木）of banks which will not sell assets for fear of booking losses, yet are reluctant（不甘心的） to buy all those supposed bargains. （协定/廉价货）

①To get the system working again, losses must be recognized and dealt with. ②America's new plan to buy up toxic assets will not work unless banks mark assets to levels which buyers find attractive. ③Successful markets require independent and even combative（好斗的） standard-setters. ④The FASB and IASB have been exactly that, cleaning up rules on stock options and pensions（养老金/抚恤金/退休金）, for example, against hostility （不友善/敌意）from special interests. ⑤But by giving in to critics now they are inviting pressure to make more concessions.（妥协/扣头）

（向上滑动启阅）

汉译

台面上，银行家们将他们的麻烦归罪于己身，台面下，他们一直把目的瞄准他人：会计准则订定者。银行业埋怨会计规矩迫使他们申报伟大损失，以为这不公道。规矩划定他们必需以第三方支付价钱来评估部门资产的代价，而非依照治理者和监管者期望该资产可以或许得到的价钱。

不幸的是，银行的游说运动看来已显成效。此中细节可能无法获知，然则准则订定者在自力性方面——这恰是资产市场正常运行的症结——已经做出让步了。银行假如不以可以或许吸引买家的价钱计量有毒资产，银行体系的苏醒将会异常艰苦。

美国 FASB（财政会计准则委员会）在与国会剧烈摩擦之后，促经由过程了规矩的改动。这些改动使得银行在使用模子评估非流动资产方面用有更年夜的自由，同时使得它们确认收益表中历久资产损失机更为机动。FASB 主席 Bob Herz年夜声否决那些“狐疑我们的念头”的人们。然而银行股票上涨了，这些改动强化了“治理层使用理性断定”的说法，这种说法是一个游说团的虚心之言。

欧洲的部长们立即要求国际会计准则委员会(IASB)也这么做。IASB 表现它不想没有完备方案就冒然行为，但它在本年下半年完陈规则修订时必需服从的压力十分伟大。欧洲委员会委员 Charlie McCreevy 警告 IASB 说：它不是“处在政治真空中”而是“在实际天下里”，并表现欧洲可能终极会成长出分歧的会计规矩。

恰是这些银行呆错了星球，它们的账目上充满着估值过高的资产。如今他们争论道时价高估了损失，由于时价主要反映了市场的临时性流动性不敷，而非坏账的可能规模。几年中没人会知道真相。然则，银行股票以低于账面代价的价钱生意业务，这一点反响了投资者的狐疑。死寂的市场必定水平上反响了瘫痪的银行因为怕账面损失既既不肯出售资产，也不肯意去购置那些看似不错的便宜资产。

为了让银行体系从新运转起来，损失必需被确认和处置。美国收购有毒资产的新方案只有在银行将资产订价在足够吸引买家的程度上才会有用。成熟的市场必要自力的，乃至是好斗的准则订定者。FASB和 IASB 以往恰是如许反抗特殊好处团体的敌意的，例如改良股权和退休金的相关规矩。然则如今向批驳者让步是自寻压力，他们会进一步做出妥协。

文章中的单词你记住了么

回想一下

必背单词自测

1️⃣ fetch（得到，取来）

2️⃣ essential（本色的，需要的）

3️⃣ compromised（让步）

4️⃣ reviving（使复苏/使回复）

5️⃣ bruising（碰伤，收到危害的）

6️⃣ encounter （遭受/偶尔碰着）

7️⃣ overstate（夸年夜）

8️⃣ concessions.（妥协/扣头）

9️⃣ hostility （不友善/敌意）f

pensions（养老金/抚恤金/退休金）

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