【正文】 e pressure to fold when it pletes its reconstruction of rules later this year is strong. Charlie McCreevy, a European missioner, warned the IASB that it did “not live in a political vacuum” but “in the real world” and that Europe could yet develop different rules.歐洲的部長(zhǎng)們立刻要求國(guó)際會(huì)計(jì)準(zhǔn)則委員會(huì)(IASB)也這么做。IASB表示它不想沒有完整計(jì)劃就冒然行動(dòng)，但它在今年下半年完成規(guī)則修訂時(shí)必須屈服的壓力十分巨大。歐洲委員會(huì)委員Charlie McCreevy警告IASB說(shuō)：它不是“處在政治真空中”而是“在現(xiàn)實(shí)世界里”，并表示歐洲可能最終會(huì)發(fā)展出不同的會(huì)計(jì)規(guī)則。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 banks’ 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.正是這些銀行呆錯(cuò)了星球，它們的賬目上充斥著估值過(guò)高的資產(chǎn)?，F(xiàn)在他們認(rèn)為市場(chǎng)價(jià)格高估了損失，因?yàn)槭袌?chǎng)價(jià)格主要反映了市場(chǎng)的暫時(shí)性流動(dòng)性不足，而非壞賬的可能程度。幾年內(nèi)不會(huì)有人能了解到真相。但是，銀行股票以低于賬面價(jià)值的價(jià)格交易，這一點(diǎn)反應(yīng)了投資者的懷疑。死寂的市場(chǎng)一定程度上反應(yīng)了癱瘓的銀行由于怕賬面損失既既不愿出售資產(chǎn)，也不愿意去購(gòu)買那些看似不錯(cuò)的廉價(jià)資產(chǎn)。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 bative standardsetters. 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.為了讓銀行系統(tǒng)重新運(yùn)轉(zhuǎn)起來(lái)，損失必須被確認(rèn)和處理。美國(guó)收購(gòu)有毒資產(chǎn)的新計(jì)劃只有在銀行將資產(chǎn)定價(jià)在足夠吸引買家的水平上才會(huì)有效。成熟的市場(chǎng)需要獨(dú)立的，甚至是好斗的準(zhǔn)則制定者。FASB和IASB以往正是這樣對(duì)抗特殊利益集團(tuán)的敵意的，例如改進(jìn)股權(quán)和退休金的相關(guān)規(guī)則。但是現(xiàn)在向批評(píng)者妥協(xié)是自尋壓力，他們會(huì)進(jìn)一步做出讓步。36. Bankers plained 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.正確答案：[A] follow unfavorable asset evaluation rules【分析】：B錯(cuò)誤理解原文，文章是value不是collect。C無(wú)中生有，文章沒有強(qiáng)調(diào)與pricemanagers合作的概念，其實(shí)在文章中managers and regulators would like them to fetch作price的定語(yǔ)。 D錯(cuò)誤是因?yàn)槲恼聸]有強(qiáng)調(diào)要他們重新評(píng)估，而是強(qiáng)調(diào)必須按照rules辦事，不能自已隨意估計(jì)資產(chǎn)價(jià)格，要以第三方出價(jià)的方式來(lái)估計(jì)資產(chǎn)。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’ longterm asset losses[D] the weakening of its independence正確答案：[D] the weakening of its independence【分析】：BC錯(cuò)的原因是文章作者其實(shí)是批評(píng)銀行家陰謀得逞，即：“在使用模型評(píng)估非流動(dòng)資方面用有更大的自由，而且在確認(rèn)長(zhǎng)期資產(chǎn)損失時(shí)更為靈活”。A迷惑性較大，是主觀推導(dǎo)項(xiàng)。文章強(qiáng)調(diào)FASB的獨(dú)立性現(xiàn)在受國(guó)會(huì)和銀行家的脅迫妥協(xié)了，這對(duì)于金融市場(chǎng)的正確運(yùn)行是不利的。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 rulesetting.[D] take gradual measures in reform.正確答案：[C] act on their own in rulesetting.【分析】：A錯(cuò)誤的原因是McCreevy說(shuō)道的一個(gè)細(xì)節(jié)而已，但本段主要強(qiáng)調(diào)的是IASB想保持標(biāo)準(zhǔn)制定獨(dú)立，不想像FASB那樣改規(guī)則；從這個(gè)角度來(lái)說(shuō)，所以C是正確的。B錯(cuò)誤的原因是peers（即美國(guó)的FASB）并沒有給IASB施壓。D無(wú)中生有。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.正確答案：B【分析】：本題干是過(guò)去時(shí)，而且四個(gè)選項(xiàng)均為過(guò)去時(shí)，所以只需看文章第五段第一句即可。所以選B，exaggerated the real value和 overvalued同義替換。但C迷惑性較強(qiáng)，因?yàn)椴簧倏忌凑宅F(xiàn)在時(shí)態(tài)，即看文章第五段第二句話：Today they argue that market prices overstate losses, because they largely reflect the temporary illiquidity of markets, not the likely extent of bad . author’s attitude towards standardsetters is one of __________.[A] satisfaction.[B] skepticism.[C] objectiveness[D] sympathy正確答案D【分析】：本文作者一直支持會(huì)計(jì)準(zhǔn)則必須獨(dú)立，標(biāo)準(zhǔn)制定者要捍衛(wèi)準(zhǔn)則，政客和銀行家的陰謀是不應(yīng)該得逞的。所以作者支持同情標(biāo)準(zhǔn)制定者。