考研英语历年真题阅读要点之2010-Text 4（三）
“吾尝终日而思矣，不如须臾之所学也；吾尝跂而望矣，不如登高之博见也。”与其盲目憧憬未来，不如赶紧行动起来。文都英语老师继续为大家梳理历年考研英语真题阅读文章中涉及的要点，包括词汇、短语、长难句以及简单的阅读方法。接下来看一下2010年考研英语真题阅读Text 4，这篇文章主要探讨了会计准则制定者的独立性面临威胁。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.
it is...that...为强调句型；on the wrong planet“脱离实际”；account“账目”；vastly“极大地”；overvalue“高估”；market price“市场价格”；overstate“夸大”；reflect“反映”；temporary“暂时的”；extent“程度”；bad debt“坏账”；truth“真相”；trade“交易”；book value“账面价值”；investor“投资者”；skeptical“怀疑的，持有怀疑态度的”；dead market“萧条的市场”；paralysis“瘫痪”；for fear of“唯恐”；be reluctant to do“不愿做某事”；supposed“所谓的”；bargain“便宜货”。
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.
work“运作”；recognize“确认”；deal with“处理”；buy up“全面收购”；mark可以表示“降低（某物）价格”；attractive“有吸引力的”；require“需要”；even表示沿着同一方向递进，即程度的加深，所以combative（好斗的）不认识也无所谓，只要知道其程度比independent（独立的）深即可；clean up“整治”；stock option“股票期权”；pension“退休金”；hostility“强烈的反对”；special interests“特殊利益群体”；give in to“屈服于，向...让步”；critic“批评家”；invite“招致”；make concession“做出让步”。
以上就是文都考研英语老师为大家梳理的2010年考研英语真题阅读Text 4后两段的要点。能力的提升不可能一蹴而就。“操千曲而后晓声，观千剑而后识器。”各位同学，平时一定注重积累，循序渐进，在量变的基础上实现质变。结果固然重要，但是过程同样重要。从某种程度上来说，什么样的过程带来什么样的结果。
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