2010 英语一 Text 4｜会计准则制定者不该向银行低头
主旨
银行家公开自责，背地里却把矛头指向会计准则制定者，抱怨规则逼他们按第三方愿付的价格给资产估值、报出巨额亏损 → 银行的游说似乎奏效了：准则制定者的独立性正受到损害，而除非银行以能吸引买家的价格计价有毒资产，银行体系很难复苏 → 美国会计准则委员会在国会压力下匆忙修改规则，欧洲也要求国际会计准则理事会效仿，后者面临屈服的压力 → 其实活在”错误星球”上的是银行：它们大大高估了资产；银行股低于账面价值，说明投资者并不买账；市场停滞部分源于银行既不肯卖、又不愿买 → 要让体系重新运转，必须确认并处理损失；成功的市场需要独立甚至敢于对抗的准则制定者，现在让步只会招来更多让步的压力。
原文：2010 Text 4 · 话题：金融 / 会计监管 · 答案：36 A｜37 D｜38 C｜39 B｜40 B
一、核心词
| 词 | 本文义 | 原文搭配 | 拆解 / 记忆 |
|---|---|---|---|
| accounting n. | 会计 | the accounting standard-setters | account 账 |
| standard-setter n. | 标准制定者 | the accounting standard-setters | standard + setter |
| moan v. | 抱怨 | moan the banks | |
| enormous adj. | 巨大的 | have forced them to report enormous losses | |
| regulator n. | 监管者 | the price managers and regulators would like them to fetch | regulate |
| lobbying n. | 游说 | banks’ lobbying now seems to be working | lobby 大厅 → 游说 |
| unknowable adj. | 不可知的 | The details may be unknowable | un- + know + -able |
| functioning n. | 运转 | essential to the proper functioning of capital markets | function |
| toxic adj. | 有毒的 | unless banks carry toxic assets at prices that attract buyers | tox 毒 |
| bruising adj. | 激烈的，伤人的 | After a bruising encounter with Congress | bruise 淤青 |
| encounter n. | 交锋 | After a bruising encounter with Congress | en- + counter 对着 |
| illiquid adj. | 难以变现的 | to use models to value illiquid assets | il- 不 + liquid 流动的 |
| motive n. | 动机 | question our motives | |
| minister n. | 部长 | European ministers instantly demanded | |
| reconstruction n. | 重建 | its reconstruction of rules | re- + construct |
| commissioner n. | 委员 | a European commissioner | |
| vacuum n. | 真空 | not live in a political vacuum | vac 空 |
| overvalue v. | 高估 | accounts that vastly overvalued assets | over + value |
| overstate v. | 夸大 | market prices overstate losses | over + state 陈述 |
| illiquidity n. | 流动性不足 | the temporary illiquidity of markets | |
| paralysis n. | 瘫痪 | the paralysis of banks | para 旁 + lysis 松开 |
| reluctant adj. | 不情愿的 | are reluctant to buy all those supposed bargains | |
| bargain n. | 便宜货 | are reluctant to buy all those supposed bargains | |
| combative adj. | 好斗的，敢于对抗的 | independent and even combative standard-setters | combat 战斗 |
| pension n. | 养老金 | cleaning up rules on stock options and pensions | |
| hostility n. | 敌意 | against hostility from special interests | hostile |
| concession n. | 让步 | they are inviting pressure to make more concessions | concede 让步 |
二、搭配与写作迁移
| 原文表达 | 含义 | 写作迁移 |
|---|---|---|
| blame oneself for | 为……自责 | |
| in public / behind the scenes | 公开地 / 在幕后 | |
| take aim at | 把矛头指向 | take aim at critics |
| force sb to do | 迫使某人做 | |
| It’s just not fair. | 这就是不公平 | |
| be essential to | 对……必不可少 | Trust is essential to the proper functioning of society. |
| the proper functioning of | ……的正常运转 | |
| be compromised | 受到损害 | Our privacy is being compromised. |
| rush through | 匆忙通过 | rush through a new law |
| cry out against | 大声抗议 | |
| question one’s motives | 质疑某人的动机 | |
| demand that sb do | 要求某人做（虚拟） | |
| do likewise | 照着做 | Other schools should do likewise. |
| live in a vacuum | 与世隔绝 | Students do not live in a vacuum. |
| be on the wrong planet | 完全脱离现实 | 阅读表达 |
| trade below book value | 以低于账面价值交易 | |
| for fear of doing | 唯恐 | for fear of making mistakes |
| be reluctant to do | 不愿意做 | |
| get A working again | 让 A 重新运转 | get the economy working again |
| deal with | 处理 | |
| buy up | 全部买下 | |
| clean up rules | 清理规则 | |
| give in to | 向……屈服 | Don’t give in to pressure. |
| make concessions | 做出让步 |
三、熟词僻义
- scene n. 幕后（behind the scenes，≠场景）：Behind the scenes, they have been taking aim at someone else
- value v. 给……估价（≠价值 n.）：they must value some assets at the price a third party would pay
- fetch v. 卖得（某价）（≠去拿）：the price managers and regulators would like them to fetch
- compromise v. 损害（≠妥协）：is being compromised
- carry v. 以……计价持有（≠携带）：unless banks carry toxic assets at prices that attract buyers
- recognize v. 确认入账（≠认出）：more flexibility in recognizing losses on long-term assets in their income statements
- fold v. 让步，屈服（≠折叠）：the pressure to fold
- book v. 记入账目（≠预订）：for fear of booking losses
- mark v. 给……定价（≠标记）：unless banks mark assets to levels which buyers find attractive
- invite v. 招致（≠邀请）：they are inviting pressure to make more concessions
四、题目与选项词
| 词 / 搭配 | 义 | 出处 | 拆解 / 记忆 |
|---|---|---|---|
| unfavorable adj. | 不利的 | Q36 [A] | |
| evaluation n. | 评估 | Q36 [A] | |
| reevaluate v. | 重新评估 | Q36 [D] | re- + evaluate |
| diminishing adj. | 减弱的 | Q37 [A] | diminish |
| revival n. | 复苏 | Q37 [B] | |
| evade v. | 逃避 | Q38 [B] | |
| act on one’s own | 自行其是 | Q38 [C] | |
| gradual adj. | 逐步的 | Q38 [D] | |
| misinterpret v. | 误解 | Q39 [A] | |
| exaggerate v. | 夸大 | Q39 [B] | |
| objectiveness n. | 客观 | Q40 [C] | |
| sympathy n. | 同情 | Q40 [D] | sym 共同 + pathy 感受 |
五、同义替换：原文 → 正确项
| 题 | 原文 | 正确项 |
|---|---|---|
| 36 A | they must value some assets at the price a third party would pay / have forced them to report enormous losses | follow unfavorable asset evaluation rules |
| 37 D | essential to the proper functioning of capital markets / is being compromised | the weakening of its independence |
| 38 C | warned the IASB that it did “not live in a political vacuum” | act on their own in rule-setting |
| 39 B | accounts that vastly overvalued assets | exaggerated the real value of their assets |
| 40 B | by giving in to critics now / they are inviting pressure to make more concessions | skepticism |
六、长难句
① 省略关系词的定语从句 + not 对比（Q36 出处）
These 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.
- 主干：These rules say (that) they must value some assets at the price …
- a third party would pay：省略关系词的定语从句，修饰 price
- not the price (that) managers and regulators would like them to fetch：对比，fetch 表”卖得某价”
- 译：这些规则规定，银行必须按第三方愿意支付的价格给某些资产估值，而不是按管理层和监管者希望这些资产卖出的价格。
② 让步 + 同位插入 + 进行时被动（Q37 出处）
The details may be unknowable, but the independence of standard-setters, essential to the proper functioning of capital markets, is being compromised.
- 主干：the independence of standard-setters is being compromised
- The details may be unknowable：让步，“细节也许无从得知”
- essential to …：形容词短语插入，修饰 independence
- is being compromised：现在进行时被动，“正在受到损害”
- 译：细节也许无从得知，但准则制定者的独立性对资本市场的正常运转至关重要，而它正受到损害。
③ which 定语从句 + for fear of + yet 转折（Q39 背景）
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.
- 主干：dead markets partly reflect the paralysis of banks
- which will not sell …, yet are reluctant to buy …：定语从句修饰 banks，两个谓语用 yet 连接
- for fear of booking losses：唯恐记入亏损
- 译：市场停滞在一定程度上反映出银行的瘫痪：它们既因为怕记入亏损而不愿出售资产，又不愿买进那些所谓的便宜货。
七、句型
- A have been doing B in public. Behind the scenes, they have been taking aim at C.（台前幕后对比） 原句：Bankers have been blaming themselves for their troubles in public. Behind the scenes, they have been taking aim at someone else 套用：Companies praise green policies in public. Behind the scenes, they have been taking aim at environmental rules.
- Unfortunately, A now seems to be working.（负面效果显现） 原句：Unfortunately, banks’ lobbying now seems to be working. 套用：Unfortunately, the misleading ads now seem to be working.
- Unless …, reviving A will be difficult.（条件警示） 原句：And, unless banks carry toxic assets at prices that attract buyers, reviving the banking system will be difficult. 套用：Unless young people take an interest, reviving traditional crafts will be difficult.
- It was A that were on the wrong planet.（强调句反击） 原句：It was banks that were on the wrong planet, with accounts that vastly overvalued assets. 套用：It was the critics who were out of touch with reality.
- To get A working again, B must be recognized and dealt with.（提出前提） 原句：To get the system working again, losses must be recognized and dealt with. 套用：To get the community working again, problems must be recognized and dealt with.
- By giving in to A now, they are inviting pressure to make more concessions.（警告让步后果） 原句：But by giving in to critics now they are inviting pressure to make more concessions. 套用：By giving in to children’s demands now, parents are inviting pressure to make more concessions.