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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
36. 银行家们抱怨说，他们被迫___________。
[A] 遵循不利的资产评估规则
[B] 向第三方收取款项
[C] 与价格管理人员合作
[D] 重新评估其部分资产
词汇
banker [ˑbæŋkə(r)] n. 银行家
complain [kəmˑpleɪn] v. 抱怨；埋怨
force [fɔːs] v. 迫使；强迫
un favorable [ʌnˑfeɪvərəb(ə)l] a. 不利的；有害的；不喜欢的
evaluation [ɪˌvæljʊˑeɪʃn] n. 评价；评估
rule [ruːl] n. 规章；准则 v. 统治；支配；裁定
payment [ˑpeɪmənt] n. 支付，付款；报答
cooperate [kəʊˑɒpəreɪt] v. 合作；协作；配合
reevaluate [ˌriːɪˑvæljʊeɪt] v. 再度评估
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
37. 作者认为，美国财务会计标准委员会的规则变化可能导致___________。
[A] 管理部门的作用越来越小
[B] 银行系统的复兴
[C] 银行的长期资产损失
[D] 其独立性被削弱
词汇
result in 导致；产生
diminish [dɪˑmɪnɪʃ] v. 减弱；降低；轻视
management [ˑmænɪdʒmənt] n. 管理部门；经营
revival [rɪˑvaɪv(ə)l] n. 复兴；复苏
banking [ˑbæŋkɪŋ] n. 银行业
long-term [ˌlɒŋ ˑtɜːm] a. 长期的
weaken [ˑwiːkən] v. 削弱；衰弱
independence [ˌɪndɪˑpendəns] n. 独立；自主
38. According to Paragraph 4, McCreevy objects to the IASB’s attempt to___________.
[A] 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
38. 根据第4段得知，麦克里维对国际会计标准委员会试图对___________表示反对。
[A] 远离政治影响
[B] 逃避同侪的压力
[C] 在制定规则方面自行采取行动
[D] 在改革中采取渐进措施
词汇
object to 反对
attempt [əˑtempt] n. 试图；企图
keep away from 远离；回避
political [pəˑlɪtɪkl] a. 政治的；政府的
evade [ɪˑveɪd] v. 逃避；逃脱
peer [pɪə(r)] n. 身份（或地位）相同的人 v. 仔细看
on one’s own 自己一个人地；独立地
gradual [ˑɡrædʒʊəl] a. 渐进的；逐渐的
measure [ˑmeʒə(r)] n. 措施；尺度 v. 测量
reform [rɪˑfɔːm] n. 改革；改良
39. The author thinks the banks were“on the wrong planet” in that they___________.
[A] 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
39. 作者认为银行“脱离实际”，因为它们_____ _____。
[A] 曲解了市场价格指标
[B] 夸大了其资产的实际价值
[C] 忽视了可能存在的坏账
[D] 否认其出售资产时的账面亏损
词汇
on the wrong planet 脱离实际
misinterpret [ˌmɪsɪnˑtɜːprət] v. 误解；误释
indicator [ˑɪndɪkeɪtə(r)] n. 指示信号；标志
exaggerate [ɪɡˑzædʒəreɪt] v. 夸大；夸张
neglect [nɪˑɡlekt] v. 忽视；疏漏
existence [ɪɡˑzɪstəns] n. 存在；实有
bad debt 坏账
deny [dɪˑnaɪ] v. 否认；否定；拒绝
booking losses 账面亏损
40. The author’s attitude towards standard-setters is one of___________.
[A] satisfaction
[B] skepticism
[C] objectiveness
[D] sympathy
40. 作者对标准制定者的态度是___________。
[A] 满意
[B] 怀疑
[C] 客观
[D] 同情
词汇
satisfaction [ˌsætɪsˑfækʃn] n. 满意；满足
skepticism [ˑskeptɪsɪzəm] n. 怀疑态度
objectiveness [əbˑdʒektɪvnəs] n. 客观性
sympathy [ˑsɪmpəθi] n. 同情；赞同