【第6期】
了解+精读+背单词
跟着真题过单词
简略快速又高效
真题打卡 day 2
2010 年全国硕士研讨生入学共同考试
阅览了解 text 4
①bankers have been blaming themselves for their troubles in public. ②behind the scenes, they have been taking aim at （瞄准）someone else: the accounting standard-setters. ③their rules, moan （嗟叹）the banks, have forced them to report enormous （巨大的）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（获得，取来）.
①unfortunately, banks’ lobbying now seems to be working. ②the details may be unknowable, but the independence of standard-setters, essential（本质的，必要的） 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，收到损伤的） encounter （遭受/偶尔碰到）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（活络性） in recognizing losses on long-term assets in their income statement. ③bob herz, the fasb’s chairman, cried out against those who “question our motives（动机）.” ④ yet bank shares rose and the changes enhance what one lobby group politely calls “the use of judgment by management.”
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 （重建/重组）of rules later this year is strong. ③charlie mccreevy, a european commissioner, warned the iasb that it did “not live in a political vacuum（真空）” but “in the real word” 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（夸大） 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（置疑）. ⑤ and dead markets partly reflect 
the paralysis （瘫痪/麻痹）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. （协议/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/歹意）from special interests. ⑤but by giving in to critics now they are inviting pressure to make more concessions.（让步/扣头）
（向上滑动启阅）
汉译
台面上，银行家们将他们的费事归咎于己身，台面下，他们一向把方针对准别人：会计原则拟定者。银作业诉苦会计规则迫使他们陈述无量丢掉，认为这不公正。规则规则他们有必要以第三方付出价格来评价有些资产的价值，而非按看打点者和监管者期望该资产可以获得的价格。
意外的是，银行的游说活动看来已显成效。其间细节可以无法得悉，可是原则拟定者在独立性方面——这正是资产商场正常运转的要害——现已做出让步了。银行假定不以可以招引买家的价格计量有毒资产，银行体系的复苏将会非常困难。
美国 fasb（财务会计原则委员会）在与国会剧烈冲突之后，仓促经过了规则的批改。这些批改使得银行在运用模型评价非活动资产方面用有更大的安适，一起使得它们招认收益表中长时刻资产丢掉时更为活络。fasb 主席 bob herz大声对立那些“置疑咱们的动机”的我们。可是银行股市上涨了，这些批改强化了“打点层运用理性判别”的说法，这种说法是一个游说团的谦让之言。
欧洲的部长们马上需求世界会计原则委员会(iasb)也这么做。iasb 标明它不想没有无缺方案就冒然行为，但它在本年下半年结束规则修订时有必要屈从的压力非常无量。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“在实际世界里”，并标明欧洲可以究竟会打开出不一样的会计规则。
正是这些银行呆错了星球，它们的账目上充溢着估值过高的资产。如今他们争论道市价高估了丢掉，因为市价首要反映了商场的暂时性活动性缺乏，而非坏账的可以规模。几年中没人会晓得底细。可是，银行股市以低于账面价值的价格生意，这一点反应了出资者的置疑。死寂的商场必定程度上反应了瘫痪的银行因为怕账面丢掉既既不愿出售资产，也不愿意去收购那些看似不错的贱卖资产。
为了让银行体系从头作业起来，丢掉有必要被招认和处置。美国收购有毒资产的新方案只需在银即将资产定价在满足招引买家的水平上才会有用。老到的商场需要独立的，甚至是好斗的原则拟定者。fasb和 iasb 以往正是这样敌对特别利益集团的歹意的，例如改进股权和退休金的有关规则。可是如今向批判者让步是自寻压力，他们会进一步做出让步。
文章中的单词你记住了么
回想一下
必背单词自测
1?? fetch（获得，取来）
2?? essential（本质的，必要的）
3?? compromised（让步）
4?? reviving（使复苏/使回复）
5?? bruising（碰伤，收到损伤的）
6?? encounter （遭受/偶尔碰到）
7?? overstate（夸大）
8?? concessions.（让步/扣头）
9?? hostility （不友善/歹意）f
pensions（养老金/抚恤金/退休金）
谈论区回复【没疑问】结束今日打卡哦