考研英语历年真题阅读要点之2010-Text 4（二）

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　　“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。
　　After a bruising encounter with Congress, America’s Financial Accounting Standards Board (FASB) rushed through rule changes. These gave banks more freedom to use models to value illiquid assets and more flexibility in recognizing losses on long-term assets in their income statement. Bob Herz, the FASB’s chairman, cried out against those who “question our motives”. Yet bank shares rose and the changes enhance what one lobby group politely calls “the use of judgment by management”.
　　a bruising encounter with“与...的激烈交锋”；Congress“国会”；rush through“仓促完成”；these指代rule changes“准则的改变”；freedom“自由”；illiquid asset“非流动性资产”；flexibility“灵活性”；recognize“确认”；losses on long-term assets“长期资产的损失”；income statement“损益表”；cry out against“大力反对”；question our motives“怀疑我们的动机”；share“股价”；rose原形rise“上升”；enhance“增强”；lobby group“游说团体”；the use of judgment by management“管理层判断力的应用”。
　　European ministers instantly demanded that the International Accounting Standards Board (IASB) do likewise. The IASB says it does not want to act without overall planning, but the pressure to fold when it completes its reconstruction of rules later this year is strong. Charlie McCreevy, a European commissioner, 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.
　　European ministers可以译为“欧洲各国部长”；instantly“立即，马上”；demand“要求”；likewise“同样地”；overall planning“全面规划”，act without overall planning可以理解为“冒然行动”；fold“折叠”，结合语境，可以引申为“屈服”；pressure to fold“屈服的压力”；when引导时间状语从句，因此but后的主干结构是the pressure to fold is strong；warn“警告”；political vacuum“政治真空”；that... and that...两个并列的that引导的宾语从句，为警告的内容；yet可以指“仍然”；develop different rules“制定不同的准则”。
　　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第三四段的要点。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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