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Text 4 Bankers have been blaming themselves for their troubles 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 it's just not fair.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 functioning 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,America's Financial Accounting Standards Board（FASB）rushed through rule changes.These 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.Bob Herz,the FASB's chairman,cried out against those who"question our motives."Yet bank shares rose and the changes enhance what one lobby group politely calls"the use of judgment by management."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 it reconstruction of rules later this year is strong.Charlie McCreevy,a European commissioner,warned the IASB that it did"not live in a political vacuum"but"in the real word"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 argue 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 bank's shares trade below their book value,suggesting that investors are skeptical.And dead markets partly reflect 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.America's new plan to buy up toxic assets will not work unless banks mark assets to levels which 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 pressure to make more concessions.37.According to the author,the rule changes of the FASB may result in
A.the diminishing role of management
B.the revival of the banking system
C.the banks'long-term asset losses
D.the weakening of its independence
B.the revival of the banking system
C.the banks'long-term asset losses
D.the weakening of its independence
参考答案
参考解析
解析：该题难度很大，文章前三段谈到在银行家的压力下，标准的制定者开始出现妥协，对银行不利的规则有所调整，这意味着其独立性的削弱。所以D选项为正确答案。A选项中的diminish与第三段尾句中的enhance相矛盾。第二段末句提到银行的复苏将会非常困难，所以B不对。C文章未提到。【补充】该题属于在否定处、转折处命题，二者属于考研阅读的高频考点。
更多 “Text 4 Bankers have been blaming themselves for their troubles 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 it's just not fair.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 functioning 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,America's Financial Accounting Standards Board（FASB）rushed through rule changes.These 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.Bob Herz,the FASB's chairman,cried out against those who"question our motives."Yet bank shares rose and the changes enhance what one lobby group politely calls"the use of judgment by management."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 it reconstruction of rules later this year is strong.Charlie McCreevy,a European commissioner,warned the IASB that it did"not live in a political vacuum"but"in the real word"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 argue 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 bank's shares trade below their book value,suggesting that investors are skeptical.And dead markets partly reflect 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.America's new plan to buy up toxic assets will not work unless banks mark assets to levels which 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 pressure to make more concessions.37.According to the author,the rule changes of the FASB may result inA.the diminishing role of management B.the revival of the banking system C.the banks'long-term asset losses D.the weakening of its independence” 相关考题
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Text 4 Bankers have been blaming themselves for their troubles 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 it's just not fair.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 functioning 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,America's Financial Accounting Standards Board（FASB）rushed through rule changes.These 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.Bob Herz,the FASB's chairman,cried out against those who"question our motives."Yet bank shares rose and the changes enhance what one lobby group politely calls"the use of judgment by management."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 it reconstruction of rules later this year is strong.Charlie McCreevy,a European commissioner,warned the IASB that it did"not live in a political vacuum"but"in the real word"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 argue 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 bank's shares trade below their book value,suggesting that investors are skeptical.And dead markets partly reflect 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.America's new plan to buy up toxic assets will not work unless banks mark assets to levels which 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 pressure to make more concessions.40.The author's attitude towards standard-setters is one ofA.satisfaction.
B.skepticism.
C.objectiveness
D.sympathy
考题
Text 4 Bankers have been blaming themselves for their troubles 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 it's just not fair.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 functioning 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,America's Financial Accounting Standards Board（FASB）rushed through rule changes.These 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.Bob Herz,the FASB's chairman,cried out against those who"question our motives."Yet bank shares rose and the changes enhance what one lobby group politely calls"the use of judgment by management."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 it reconstruction of rules later this year is strong.Charlie McCreevy,a European commissioner,warned the IASB that it did"not live in a political vacuum"but"in the real word"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 argue 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 bank's shares trade below their book value,suggesting that investors are skeptical.And dead markets partly reflect 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.America's new plan to buy up toxic assets will not work unless banks mark assets to levels which 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 pressure to make more concessions.39.The author thinks the banks were"on the wrong planet"in that theyA.misinterpreted market price indicators
B.exaggerated the real value of their assets
C.neglected the likely existence of bad debts.
D.denied booking losses in their sale of assets.
考题
Text 4 Bankers have been blaming themselves for their troubles 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 it's just not fair.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 functioning 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,America's Financial Accounting Standards Board（FASB）rushed through rule changes.These 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.Bob Herz,the FASB's chairman,cried out against those who"question our motives."Yet bank shares rose and the changes enhance what one lobby group politely calls"the use of judgment by management."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 it reconstruction of rules later this year is strong.Charlie McCreevy,a European commissioner,warned the IASB that it did"not live in a political vacuum"but"in the real word"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 argue 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 bank's shares trade below their book value,suggesting that investors are skeptical.And dead markets partly reflect 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.America's new plan to buy up toxic assets will not work unless banks mark assets to levels which 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 pressure to make more concessions.38.According to Paragraph 4,McCreevy objects to the IASB's attempt toA.keep away from political influences.
B.evade the pressure from their peers.
C.act on their own in rule-setting.
D.take gradual measures in reform.
考题
Text 4 Bankers have been blaming themselves for their troubles 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 it's just not fair.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 functioning 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,America's Financial Accounting Standards Board（FASB）rushed through rule changes.These 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.Bob Herz,the FASB's chairman,cried out against those who"question our motives."Yet bank shares rose and the changes enhance what one lobby group politely calls"the use of judgment by management."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 it reconstruction of rules later this year is strong.Charlie McCreevy,a European commissioner,warned the IASB that it did"not live in a political vacuum"but"in the real word"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 argue 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 bank's shares trade below their book value,suggesting that investors are skeptical.And dead markets partly reflect 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.America's new plan to buy up toxic assets will not work unless banks mark assets to levels which 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 pressure to make more concessions.36.Bankers complained that they were forced toA.follow unfavorable asset evaluation rules
B.collect payments from third parties
C.cooperate with the price managers
D.reevaluate some of their assets.
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—I‘ve been told to pay the rent．
—But it‘s already been paiD．It______by someone else．A.must be
B.may be
C.must be paid
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—I‘ve be en told to pay the rent.
—But it‘s already been paid.It______by someone else.A.must be
B.may be
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Since 1991,the goals set in the plan（）A、have been largely achievedB、have largely not been achievedC、have been achieved in some significant areasD、have not been achieved at all
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While designing your database， you have created the EMPLOYEEStable as an index-organized （IOT）. You want to create a bitmap index on the JOD_IDcolumn to make queries faster. Which task must have been completed so that you are able to create the bitmap index？（）A、 A primary key must have been created.B、 A mapping table must have been created.C、 An overflow tablespace must have been specified.D、 The PCTTHRESHOLD option must have been specified.
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单选题John, how lazy you are! This work ______ three days ago.A
should have doneB
must have been doneC
should have been doneD
might have done
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she isB
he isC
they areD
it is
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单选题夹子用完了。（）A
Clamps have been used up.B
Lashing wires have been used up.C
Twist locks have been used up.D
Turnbuckles have been used up.
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单选题While designing your database， you have created the EMPLOYEEStable as an index-organized （IOT）. You want to create a bitmap index on the JOD_IDcolumn to make queries faster. Which task must have been completed so that you are able to create the bitmap index？（）A
A primary key must have been created.B
A mapping table must have been created.C
An overflow tablespace must have been specified.D
The PCTTHRESHOLD option must have been specified.
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