2010 英语一text4

　　Bankers have been blaming themselves for their troubles in public. Behind the scenes, they have been taking aim at someone else: the accounting standard-setters. Their rules, moan the banks, have forced them to report enormous losses, and it's just not fair. 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.

在公共场合，银行家们一直把他们所遇到的问题归于他们自己的原因。但是在背地里，他们却一直将矛头对准别人：会计规则制定者。各家银行抱怨道，他们的规则，强制他们去报告巨额亏损，但这确实是不公平的。这些准则称他们必须以第三方愿意支付的价格，而不是管理者和监管机构期望他们售得的价格来评估部分资产。

选择a选项。文中说他们必须以第三方愿意支付的价格来评估资产，而不是按照管理者和监管机构期望他们售得的价格来评估。B选项，从第三方出收款错，文中没说。C选项，和价格管理者合作。错。D选项重新评估他们的财产，文中只是说以特定的规则来评估并非重新评估，D错。

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