首页 考研考博-英语-浙江师范大学考试押题卷含答案篇详解

考研考博-英语-浙江师范大学考试押题卷含答案篇详解

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考研考博-英语-浙江师范大学考试押题卷含答案篇详解书山有路勤为径,学海无涯苦作舟!住在富人区的她考研考博-英语-浙江师范大学考试押题卷含答案详解(图片大小可自由调整)全文为Word可编辑,若为PDF皆为盗版,请谨慎购买!卷I一.综合题库-全考点押密(共100题)1.单选题Thequestionofwhetherwarisinevitableisonewhichhasconcernedmanyoftheworld’sgreatwriters.Beforeconsideringthisquestion,itwillbeusefultointroducesomerela...

考研考博-英语-浙江师范大学考试押题卷含答案篇详解
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为Word可编辑,若为PDF皆为盗版,请谨慎购买!卷I一.综合题库-全考点押密(共100题)1.单选题Thequestionofwhetherwarisinevitableisonewhichhasconcernedmanyoftheworld’sgreatwriters.Beforeconsideringthisquestion,itwillbeusefultointroducesomerelatedconcepts.Conflict,definedasoppositionamongsocialentitiesdirectedagainstoneanother,isdistinguishedfromcompetition,definedasoppositionamongsocialentitiesindependentlystrivingforsomethingwhichisininadequatesupply.Competitorsmaynotbeawareofoneanother,whilethepartiestoaconflictare.Conflictandcompetitionarebothcategoriesofopposition,whichhasbeendefinedasaprocessbywhichsocialentitiesfunctioninthedisserviceofoneanother.Oppositionisthuscontrastedwithcooperation,theprocessbywhichsocialentitiesfunctionintheserviceofoneanother.Thesedefinitionsarenecessarybecauseitisimportanttoemphasizethatcompetitionbetweenindividualsorgroupsisinevitableinaworldoflimitedresources,butconflictisnot.Conflict,nevertheless,isverylikelytooccur,andisprobablyanessentialanddesirableelementofhumansocieties.Manyauthorshavearguedfortheinevitabilityofwarfromthepremisethatinthestruggleforexistenceamonganimalspecies,onlythefittestsurvive.Ingeneral,however,thisstruggleinnatureiscompetition,notconflict.Socialanimals,suchasmonkeysandcattle,fighttowinormaintainleadershipofthegroup.Thestruggleforexistenceoccursnotinsuchfights,butinthecompetitionforlimitedfeedingareasandfortheoccupancyofareasfreefrommeat-eatinganimals.Thosewhofailinthiscompetitionstarvetodeathorbecomevictimstootherspecies.Thisstruggleforexistencedoesnotresemblehumanwar,butratherthecompetitionofindividualsforjobs,markets,andmaterials.Theessenceofthestruggleisthecompetitionforthenecessitiesoflifethatareinsufficienttosatisfyall.Amongnationsthereiscompetitionindevelopingresources,trades,skills,andasatisfactorywayoflife.Thesuccessfulnationsgrowandproduceeffortstoexpandterritoryattheexpenseofothers,andthusleadtoconflict.Itcannotbesaidthatwar-likeconflictamongnationsisinevitable,althoughcompetitionis.1.Inthefirstparagraph,theauthorgivesthedefinitionsofsometerminorderto()2.Accordingtotheauthor,competitiondiffersfromconflictinthat().3.Thephrase“functioninthedisserviceofoneanother”mostprobablymeans()4.Theauthorindicatesinthepassagethatconflict().5.Thepassageisprobablyintendedtoanswerthequestion“()'问题1选项A.argueforthesimilaritiesbetweenanimalsocietiesandhumansocietiesB.smoothouttheconflictsinhumansocietiesC.distinguishbetweentwokindsofoppositionD.summarizethecharacteristicfeaturesofoppositionandcooperation问题2选项A.itresultsinwarinmostcasesB.itinduceseffortstoexpandterritoryC.itisakindofoppositionamongsocialentitiesD.itisessentiallyastruggleforexistence问题3选项A.betrayeachotherB.harmoneanotherC.helptocollaboratewitheachotherD.benefitoneanother问题4选项A.isaninevitablestruggleresultingfromcompetitionB.reflectsthestruggleamongsocialanimalsC.isanoppositionamongindividualsocialentitiesD.canbeavoided问题5选项A.Whyisthereconflictandcompetition?B.Isconflictdesirable?C.Iswarinevitable?D.Cancompetitionleadtoconflict?【答案】第1题:C第2题:D第3题:B第4题:D第5题:C【解析】1.根据题干定位至第一段。作者给出一些两种对抗术语的定义是为了将两种对抗加以区分。C项正确。2.题干问的是竞争对比冲突的不同在于什么。定位至第二段:Manyauthorshavearguedfortheinevitabilityofwarfromthepremisethatinthestruggleforexistenceamonganimalspecies,onlythefittestsurvive.Ingeneral,however,thisstruggleinnatureiscompetition,notconflict(许多作家根据动物世界为生存而进行的斗争中具有适者生存的规律这一点,认为战争是不可避免的。通常来讲,这种斗争从本质上来说是竞争,而不是冲突)。据此可知,竞争不同于冲突是因为竞争从本质上来说是为了生存。3.根据题干定位至第一段:Conflictandcompetitionarebothcategoriesofopposition,whichhasbeendefinedasaprocessbywhichsocialentitiesfunctioninthedisserviceofoneanother.(冲突和竞争都是对立的范畴,被定义为社会实体互相伤害的过程)。因此,该短语为互相伤害。4.文章最后指出:Itcannotbesaidthatwar-likeconflictamongnationsisinevitable,althoughcompetitionis(尽管竞争不可避免,却不能认为国家间类似于战争的冲突也是不可避免的)。据此可知,作者认为冲突是可以避免的,D项正确。5.文章开篇点明主题:Thequestionofwhetherwarisinevitableisonewhichhasconcernedmanyoftheworld’sgreatwriters(一个让世界上许多伟大的作家忧心的问题是:战争是否不可避免)。后文从各方面论述了“战争是否不可避免”这个问题。2.单选题Eversincehumanshaveinhabitedtheearth,theyhavemadeuseofvariousformsofcommunication.Generally,theexpressionofthoughtsandfeelingshasbeenintheformoforalspeech.Whenthereisalanguagebarrier,communicationisaccomplishedthroughsignlanguageinwhichmotionsstandforletters,wordsandideas.Tourists,thedeaf,andthemutehavehadtoresorttothisformofexpression.Manyofthesesymbolsofwholewordsareverypicturesqueandexactandcanbeusedinternationally;spelling,however,cannot.Bodylanguagetransmitsideasorthoughtsbycertainactions,eitherintentionallyorunintentionally.Awinkcanbeawayofflirtingorindicatingthatthepartyisonlyjoking.Anodsignifiesapproval,whileshakingtheheadindicatesanegativereaction.OtherformsofnonlinguisticlanguagecanbefoundinBraille(asystemofraiseddotsreadwiththefingertips),signalflags,Morsecode,andsmokesignals.Roadmapsandpicturesignsalsoguide,warn,andinstructpeople.Whileverbalizationisthemostcommonformoflanguage,othersystemsandtechniquesalsoexpresshumanthoughtsandfeeling.1.Whichofthefollowingstatementsbestsummarizesthispassage?2.Whichofthefollowingstatementsisnottrue?3.Whichformotherthanoralspeechwouldbemostcommonlyusedamongblindpeople?4.Howmanydifferentformsofcommunicationarementionedhere?5.Signlanguageissaidtobeverypicturesqueandexactandcanbeusedinternationallyexceptfor()问题1选项A.Whenlanguageisabarrier,peoplewillfindotherformsofcommunication.B.Everybodyusesonlyoneformofcommunication.C.Nonlinguisticlanguageisinvaluabletoforeigners.D.Althoughotherformsofcommunicationexist,verbalizationisthefastest.问题2选项A.Therearemanyformsofcommunicationinexistencetoday.B.Verbalizationisthemostcommonformofcommunication.C.Thedeafandmuteuseanoralformofcommunication.D.Ideasandthoughtscanbetransmittedbybodylanguage.问题3选项A.picturesignsB.BrailleC.bodylanguageD.signalflags问题4选项A.5B.7C.9D.11问题5选项A.spellingB.ideasC.wholewordsD.expressions【答案】第1题:A第2题:C第3题:B第4题:C第5题:A【解析】1.主旨大意题。结合全文内容可知,本文主要是讲肢体语言。一般来说,思想和感情的表达都是以口头语言的形式进行的。但当有语言障碍时,交流可以通过其他形式完成,比如肢体语言。所以选项A符合原文。2.细节事实题。根据第一段的三四句可知,游客,盲人和聋哑人使用的是signlanguage,而不是oralformofcommunication。所以选项C表述错误。3.细节事实题。根据原文可知Braille是一种用指尖阅读的凸点系统,即盲文,适合盲人使用。所以选项B正确。4.细节事实题。文章中提到了oralspeech、signlanguage,bodylanguage、Braille、signalflags,Morsecode、smokesignals、roadmaps、picturesigns这9种交际方式,所以选项C正确。5.细节事实题。根据第一段的最后一句“Manyofthesesymbolsofwholewordsareverypicturesqueandexactandcanbeusedinternationally;spelling,however,cannot.”这些完整的文字符号中有许多是非常生动和准确的,可以在国际上使用;然而拼写不能。所以本题选A。3.单选题Everyoneintheauditoriumwasweepingbythetimehefinishedhis()tale.问题1选项A.sympatheticB.patheticC.syntheticD.interesting【答案】B【解析】sympathetic同情的;pathetic悲惨的;synthetic综合的,人造的;interesting有趣的。根据句意可知,观众们都哭了,说明这是一个悲惨的故事。选项B更符合语境。4.单选题WhenIsaidgoodbyetoher,she()thedoor.问题1选项A.sawmeatB.setmeoffC.sentmetoD.showedmeto【答案】C【解析】考查词组辨析。A项seeat“看到在……”,B项setoff“出发,动身”,C项sendto“送……去……”,D项showto“向……展示”。前半句的意思是“当我向她说再见的时候”,那么根据后面的door(门)可以猜测,空格部分表示“送到门口”。句意:当我跟她说再见时,她把我送到门口。因此,该题选择C项正确。5.单选题Havinghadherasaprofessorandadviser,Icantellyouthatsheisan( )forcewhopushesherstudentstoexcelfarbeyondtheirownexpectations.问题1选项A.inspirationalB.educationalC.excessiveD.instantaneous【答案】A【解析】考查形容词辨析。inspirational意为“启发灵感的,鼓舞人心的”;educational意为“教育的”;excessive意为“过度的,极度的”;instantaneous意为“瞬间的”。句意:有了她作为教授和顾问,我可以告诉你,她是一股鼓舞人心的力量,她能鼓励她的学生们发挥出超出他们自己的期望。6.单选题Iamsurprised()thiscityisadullplacetolivein.问题1选项A.thatyoushouldthinkB.bywhatyouarethinkingC.thatyouwouldthinkD.withwhatyouwerethinking【答案】A【解析】句意:你竟然认为这座城市生活起来无趣,这让我感到意外。语法题。考查宾语从句。“whatyouarethinking”或“whatyouwerethinking”后面不能接“thiscityisadullplacetolivein”,故排除。Should本身有“竟然,竟会”的意思,因此选A。7.单选题Visualrecognitioninvolvesstoringandretrievingmemories.Neuralactivity,triggeredbytheeye,formsanimageinthebrain’smemorysystemthatconstitutesaninternalrepresentationoftheviewedobject.Whenanobjectisencounteredagain,itismatchedwithitsinternalrepresentationandtherebyrecognized.Controversysurroundsthequestionofwhetherrecognitionisaparallel,one-stepprocessoraserial,step-by-stepone.PsychologistsoftheGestaltschoolmaintainthatobjectsarerecognizedaswholesinaparallelprocedure:theinternalrepresentationismatchedwiththeretinalimageinasingleoperation.Otherpsychologistshaveproposedthatinternalrepresentationfeaturesarematchedseriallywithanobject’sfeatures.Althoughsomeexperimentsshowthat,asanobjectbecomesfamiliar,itsinternalrepresentationbecomesmoreholisticandtherecognitionprocesscorrespondinglymoreparallel,theweightofevidenceseemstosupporttheserialhypothesis,atleastforobjectsthatarenotnotablysimpleandfamiliar.1.Theauthorisprimarilyconcernedwith().2.Accordingtothepassage,Gestaltpsychologistsmakewhichofthefollowingsuppositionsaboutvisualrecognition?I.Aretinalimageisinexactlythesameformsasitsinternalrepresentation.II.Anobjectisrecognizedasawholewithoutanyneedforanalysisintocomponentparts.III.Thematchingofanobjectwithitsinternalrepresentationoccursinonlyonestep.3.Itcanbeinferredfromthepassagethatthematchingprocessinvisualrecognitionis().问题1选项A.explaininghowthebrainreceivesimagesB.synthesizinghypothesesofvisualrecognitionC.examiningtheevidencesupportingtheserialrecognitionhypothesisD.discussingvisualrecognitionandsomehypothesesproposedtoexplainit问题2选项A.IIonlyB.IIIonlyC.IandIIIonlyD.IIandIIIonly问题3选项A.notaneuralactivityB.notpossiblewhenanobjectisviewedfortheveryfirsttimeC.notpossibleifafeatureofafamiliarobjectischangedinsomewayD.nowfullyunderstoodasacombinationoftheserialandparallelprocesses【答案】第1题:D第2题:D第3题:B【解析】1.主旨大意题。文章第一句为整段的中心句,根据文章第一句,“Visualrecognitioninvolvesstoringandretrievingmemories.”,可知本文的话题为视觉识别。下文对视觉识别的过程和原理通过一系列的假设进行具体的阐释。可判断出作者在本文涉及到的主要问题是讨论视觉识别,并提出一些假设来解释它。选项D符合题意。2.判断推理题。根据文章第五句,“PsychologistsoftheGestaltschoolmaintainthatobjectsarerecognizedaswholesinaparallelprocedure:theinternalrepresentationismatchedwiththeretinalimageinasingleoperation.”,格式塔学派的心理学家认为,物体是通过一个并行的过程被识别为一个整体的:内部表征与视网膜图像是在一个单独的操作中匹配的。可判断出“一个物体作为一个整体被识别,不需要拆解成组成部分”和“物体与其内部图像的匹配只需要一步”都是格式塔学派心理学家对视觉识别做出的假设。选项D符合题意。3.判断推理题。根据文章第二、三句,“Neuralactivity,triggeredbytheeye,formsanimageinthebrain’smemorysystemthatconstitutesaninternalrepresentationoftheviewedobject.Whenanobjectisencounteredagain,itismatchedwithitsinternalrepresentationandtherebyrecognized.”,视觉识别的过程为:由眼睛触发的神经活动在大脑的记忆系统中形成一个图像,这个图像构成了被观察物体的内部表象。当这个物体再次被看到时,物体与它内部的表象进行匹配,从而识别该对象。可判断出根据本文,视觉识别中的匹配过程是不可能发生在一个物体第一次被看到时。选项B符合题意。8.单选题Musiccomesinmanyforms;mostcountrieshaveastyleoftheirown.(1)theturnofthecenturywhenjazzwasborn,Americahadnoprominent(2)ofitsown.Nooneknowsexactlywhenjazzwas(3),orbywhom.Butitbegantobe(4)intheearly1900s.JazzisAmericascontributionto(5)music.Incontrasttoclassicalmusic,which(6)formalEuropeantraditions,jazzisspontaneousandfree-form.Itbubbleswithenergy,(7)themoods,interests,andemotionsofthepeople.Inthe1920sjazz(8)likeAmerica,and(9)itdoestoday.The(10)ofthismusicareasinterestingasthemusic(11).AmericanNegroes,orblacks,astheyarecalledtoday,werethejazz(12).TheywerebroughttoSouthernStates(13)slaves.Theyweresoldtoplantationownersandforcedtoworklong(14).WhenaNegrodiedhisfriendandrelatives(15)aprocessiontocarrythebodytothecemetery.InNewOrleans,abandoftenaccompaniedthe(16).Onthewaytothecemeterythebandplayedslow,solemnmusicsuitedtotheoccasion.(17)onthewayhomethemoodchanged.Spiritslifted.Deathhadremovedoneoftheir(18),butthelivingweregladtobealive.Thebandplayed(19)music,improvisingonboththeharmonyandthemelodyofthetunes(20)atthefuneral.Thismusicmadeeveryonewanttodance.Itwasanearlyformofjazz.问题1选项A.ByB.AtC.InD.On问题2选项A.musicB.songC.melodyD.style问题3选项A.discoveredB.actedC.inventedD.designed问题4选项A.noticedB.foundC.listenedD.heard问题5选项A.classicalB.sacredC.popularD.light问题6选项A.formsB.followsC.approachesD.introduces问题7选项A.expressingB.explainingC.exposingD.illustrating问题8选项A.appearedB.feltC.seemedD.sounded问题9选项A.asB.soC.eitherD.neither问题10选项A.originsB.originalsC.discoveriesD.resources问题11选项A.concernedB.itselfC.availableD.oneself问题12选项A.playersB.followersC.fansD.pioneers问题13选项A.forB.asC.withD.by问题14选项A.monthsB.weeksC.hoursD.times问题15选项A.demonstratedB.composedC.hostedD.formed问题16选项A.demonstrationB.processionC.bodyD.march问题17选项A.EvenB.ThereforeC.FurthermoreD.But问题18选项A.numberB.membersC.bodyD.relations问题19选项A.sadB.solemnC.happyD.funeral问题20选项A.whistledB.sungC.presentedD.showed【答案】第1题:B第2题:D第3题:C第4题:D第5题:C第6题:B第7题:A第8题:D第9题:A第10题:A第11题:B第12题:D第13题:B第14题:C第15题:D第16题:B第17题:D第18题:D第19题:C第20题:C【解析】1.考查介词辨析。A选项By“通过”;B选项At“在……时”;C选项In“在……里面”;D选项On“在……上面”。attheturnofthecentury表示的是“在本世纪初”这一具体时间,只有at符合。句意:在爵士乐诞生的世纪之交。因此B选项符合题意。2.考查名词辨析。A选项music“音乐”;B选项song“歌曲”;C选项melody“旋律”;D选项style“风格”。根据上文所说的大多数国家都有自己的音乐风格“style”,而美国却没有自己突出的,后面也应该是风格。句意:美国没有自己的突出风格。因此D选项符合题意。3.考查动词辨析。A选项discovered“发现”;B选项acted“行动”;C选项invented“发明”;D选项designed“设计”。句意:没有人知道爵士乐是什么时候发明的,由谁发明的。因此C选项符合题意。4.考查动词辨析。A选项noticed“注意”;B选项found“找到”;C选项listened“听”,后面需接介词to;D选项heard“听到”。句意:它是在20世纪初开始被人听到的。因此D选项符合题意。5.考查形容词辨析。A选项classical“古典的”;B选项sacred“神圣的”;C选项popular“流行的”;D选项light“轻的”。popularmusic是指“流行音乐”,与classicalmusic“古典音乐”相对,爵士乐是流行音乐的一种。句意:爵士乐是美国对流行音乐的贡献。因此C选项符合题意。6.考查动词辨析。A选项forms“形成”;B选项follows“遵循”;C选项approaches“接近”;D选项introduces“引入”。句意:与遵循正规的欧洲传统的古典音乐相比。因此B选项符合题意。7.考查动词辨析。A选项expressing“表达”;B选项explaining“解释”;C选项exposing“揭露”;D选项illustrating“说明”。句意:表达人们的情绪、兴趣和情感。因此A选项符合题意。8.考查系动词辨析。A选项appeared“表现得”;B选项felt“感觉是”;C选项seemed“看起来”;D选项sounded“听起来”。句意:20世纪20年代的爵士乐听起来很像美国风格。因此D选项符合题意。9.考查连词辨析。A选项as“正如”;B选项so“所以”;C选项either“或者”;D选项neither“也不”。句意:现在爵士乐也是如此。因此A选项符合题意。10.考查名词辨析。A选项origins“起源”;B选项originals“原创”;C选项discoveries“发现”;D选项resources“资源”。句意:这种音乐的起源。因此A选项符合题意。11.考查反身代词。A选项concerned“关心的”;B选项itself“它自己”;C选项available“可获得的”;D选项oneself“自己”。句意:这种音乐的起源和音乐本身一样有趣。因此B选项符合题意。12.考查名词辨析。A选项players“玩家”;B选项followers“追随者”;C选项fans“粉丝”;D选项pioneers“先锋”。句意:美国黑人是爵士乐的先锋。因此D选项符合题意。13.考查介词辨析。A选项for“为了”;B选项as“作为”;C选项with“和……一起”;D选项by“通过”。句意:他们作为奴隶被带到南方各州。因此B选项符合题意。14.考查名词辨析。A选项months“月份”;B选项weeks“周”;C选项hours“时间”;D选项times“次数”。句意:他们被卖给种植园主,被迫长时间工作。因此C选项符合题意。15.考查动词辨析。A选项demonstrated“论证”;B选项composed“组成”,后面接of;C选项hosted“主持”;D选项formed“形成”。句意:他的朋友和亲戚会形成一个游行队伍。因此D选项符合题意。16.考查名词辨析。A选项demonstration“示范”;B选项procession“队伍”;C选项body“身体”;D选项march“行进”。句意:游行队伍通常由乐队伴奏。上句提到形成队伍,本句意为这样的队伍经常伴随有一支乐队。因此B选项符合题意。17.考查转折关系。A选项Even“甚至”;B选项Therefore“因此”;C选项Furthermore“此外”;D选项But“但是”。句意:但在回家的路上,气氛变了。上句说在去墓地的路上,乐队演奏缓慢的、庄重的音乐以便和悲痛的场合相配合。而本句说在回来的路上,情绪变化了。所以这两句之间应该是转折的关系。因此D选项符合题意。18.考查名词辨析。A选项number“数字”;B选项members“成员”;C选项body“身体”;D选项relations“亲戚”。句意:死神带走了他们的一个亲人。因此D选项符合题意。19.考查形容词辨析。A选项sad“伤心的”;B选项solemn“庄严的”;C选项happy“开心的”;D选项funeral“丧葬的”。句意:在葬礼上,乐队演奏了欢快的音乐。跟上句中提到的slow和solemn相对应。因此C选项符合题意。20.考查动词辨析。A选项whistled“吹口哨”;B选项sung“唱歌”;C选项presented“表演”;D选项showed“展示”。句意:即兴演奏了葬礼上表演的和声和旋律。因此C选项符合题意。9. 翻译 阿房宫赋翻译下载德汉翻译pdf阿房宫赋翻译下载阿房宫赋翻译下载翻译理论.doc 题TranslatethefollowingtextintoChinese.WriteyourtranslationontheANSWERSHEET.AnAmericanstudyplayedpeoplerecordingsofactorsdeliveringspeechesaboutclimatechange.Theversionthatpeoplerespondedtothebesttalkedabout“airpollution”ratherthan“climatechange”—becausepollutionissomethingvisiblethattheycouldrelateto,withstrongconnotationsofdirtinessandpoorhealth.Climatechangeisaboutmuchmorethanjustdirtyair,butfindingwaysofmakingclimatechangemorevisibleiscritical.Peoplesimplydon’tworryaboutthingstheycan’tsee(orevenimagine).Oneapproachthathasbeenusedtoincreasetheamountthatpeopleusepublictransportbreaksdownhabitsintosimple“if…then”plans.Tochangeahabitualbehavior,apersonhastoidentifyagoal(driveless,forexample),abehaviortheywanttoperforminpursuitofthatgoal(getthebustoworkonFridays)andasituationthatwilltriggerthebehavior(havingenoughtimetocatchthebus).【答案】一个美国研究向人们播放演员在做天气转变演讲的录音。人们反应最好的版本谈论的是“空气污染”而不是“气候变化”—因为污染是和他们有关的,可以看见的脏乱和对健康的不良影响。气候变化不仅仅是空气污染的问题,但找到让气候变化更加有形的方法是至关重要的。人们只是不担心他们看不见(甚至想象不到)的事情。一种增加人们使用公共交通工具数量的方法是把习惯分解成简单的“如果……那么” 计划 项目进度计划表范例计划下载计划下载计划下载课程教学计划下载 。为了改变一种习惯性行为,一个人必须确定一个目标(比如少开车),一种他们为了追求这个目标想要做的行为(周五坐公共汽车去上班),以及一种能够触发这种行为的情况(有足够的时间去赶公共汽车)。10.单选题Asthepost-EnronwaveofcorporatescandalswashedoverAmericalastyear,acommonresponseinEuropewas:itcouldn’thappenhere.Farfromhavingtheworld’sbest-policedmarkets,theUnitedStates,manyEuropeanpoliticiansclaimed,suffereduniquelyfromalethalcombinationofgreedyandoverpaidbosses:conflictedauditorsandinvestmentbankers,relianceonaccountingrulesnotprinciples,andanobsessionwithquarterlyprofitnumbers.InAmerica,asmanyas1,200companieshavebeenforcedtorestatetheiraccountsinthepastfiveyears,inEuropethenumberisbarelyindoubledigits.Soitisoutrageous,manyEuropeansnowargue,thatAmericaisseekingtoimposetheunwieldySarbanes-Oxleyact,passedinthewakeofEnron,onEuropeancompanieslistedinNewYork.AsmoresensibleEuropeanregulatorsrecognize,thissmugnesswasneverjustified;itisonlynecessarytorecallscandalssuchasVivendiandElan.ButEurope’sclaimofimmunityfromcorporateslacknesshasnowbeenblownoutofthewaterbythisweek’srevelationsthatRoyalAholdoftheNetherlandsoverstateditsprofitsfor200-02byasmuchas$500m.Thecompany’sAmsterdam-basedauditors,Deloitte&Touche,failedtopicktheproblemsupin2001,eventhoughworriesaboutAhold’saccountswerewidelyexpressedinthemarketsformostoflastyear.TheDutchmarketregulatoradmittedthisweekthatithadnopowersofdisciplineoverfaultyauditing.Whatabouttherelativenumbersofrestatements?BecauseAmerica’sGAAPaccountingsystemreliesonthousandsofpagesofrules,itismorevulnerabletomanipulationthanEurope’smoreprinciples-basedapproach.Butgiventhelargelynon-existentregulationofauditorsandthepoorcorporategovernanceprevalentinmuchofEurope:amoreplausibleconclusionisthatEuropehashadfeweraccountingscandalsthanAmericamainlybecausenobodyhasseriouslylookedforthem,notbecausetheyarenotthere.ThisisnottosaythatEuropeshouldadoptSarbanes-Oxleyintoto.ThathastilydraftedlawwasdesignedforAmerica’sverydifferentsystem.Manyofthelaw’srulesonmanagersandboardsseemundulyintrusiveevenforAmerica.Butstatutoryindependentregulationofauditors,asprescribedbySarbanes-Oxley,makessenseeverywhere.Sodorulestostopaccountingfirmsdoingconsultingworkforauditclients:anditisalsoworthconsideringmandatoryrotationofauditors.ThecaseforindependentregulationisthestrongerbecauseEuropeanUnioncompaniesareduetoadoptinternationalaccountingstandardsby2005.Itislittleusetakingthiswelcomesteptowardstougherstandards,whichtheEuropeansareurgingonAmericaintheinterestsofglobalharmonization,ifthereisnobodytooverseetherules.YettheEuropeanFederationofAccountantsadmitsthat,insixEUcountries,thereisineffectnoenforcementatall.21.Whichoffollowingit’strueaccordingtoParagraph1?22.Thephrase“intoto”inParagraph4mostprobablymeans().23.IncontrasttoAmerican,Europe,incopingwithfaultycorporateauditing,wouldattachimportanceto().24.Itseemthattheultimatesolutiontotheproblemofcorporatescandalsliesin().25.Accordingtotheauthor,theEuropeancorporatesituationis().问题1选项A.ManyEuropeanpoliticianswouldboastofimmunityfromAmerica’scorporateills.B.Manycompaniessufferedfromtheirabsoluterelianceuponaccountingrules.C.ManyEuropeansprotestedagainstAmerica’sprinciplesimposeduponEuropeanfirms.D.ManyEuropeanregulatorsrespondedsensiblytothewaveofcorporatescandals.问题2选项A.baseduponsensibilityB.followinginahasteC.givenadifferencesystemD.actinginasimilarfashion问题3选项A.ruleenforcementB.reliableprinciplesC.justifiedprescriptionD.frequentrestatements问题4选项A.theinterestsofglobalharmonizationB.theindependentregulationofauditorsC.theadoptionoftougherstandardsD.thesupervisionofconsultingwork问题5选项A.fairlyoptimisticB.quitepromisingC.somewhatdepressingD.veryastonishing【答案】第1题:A第2题:D第3题:B第4题:B第5题:C【解析】21.推理判断题。定位在首句Asthepost-EnronwaveofcorporatescandalswashedoverAmericalastyear,acommonresponseinEuropewas:itcouldn’thappenhere.(关于去年安然公司的丑闻,欧洲人的共同反应是:这种情况不可能在欧洲发生。)以及原文中的举例InAmerica,asmanyas1,200companieshavebeenforcedtorestatetheiraccountsinthepastfiveyears,inEuropethenumberisbarelyindoubledigits.(在美国,在过去的五年里,有1200家公司被迫重述他们的账目,而在欧洲,这个数字仅仅是两位数。)由此可以推论欧洲人都对自己国家很有信心。所以A选项“许多欧洲政客会吹嘘可以免疫美国企业的弊病”正确。B选项“许多公司因完全依赖会计准则而蒙受损失”说法过于绝对,错误,C选项“许多欧洲人抗议美国强加给欧洲公司的原则”,由C选项可以定位到第一段的最后一句Soitisoutrageous,manyEuropeansnowargue,thatAmericaisseekingtoimposetheunwieldySarbanes-Oxleyact,passedinthewakeofEnron,onEuropeancompanieslistedinNewYork.(因此,许多欧洲人现在认为,美国正试图把安然事件后通过的繁琐的萨班斯-奥克斯利法案强加给在纽约上市的欧洲公司,这是令人气愤的。)可知这只是一个想法,并未落实。因此C项不符合原文,错误。D选项“许多欧洲监管机构对公司丑闻浪潮做出了明智的反应”,根据原文acommonresponseinEuropewas:itcouldn’thappenhere.(欧洲人的共同反应是:这种情况不可能在欧洲发生。)可知欧洲人是有些太过肯定与自信的,不符合明智的这一说法,所以D错误。故选A。22.词义推测题。A选项“基于感性”,B选项“急忙仿效”,C选项“给出一个不同的系统”,D选项“以类似的方式行动的”。定位到原文ThisisnottosaythatEuropeshouldadoptSarbanes-Oxleyintoto.(这并不是说欧洲就应该……采取萨班斯-奥克斯利法案。),后一句ThathastilydraftedlawwasdesignedforAmerica’
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