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。

　　Unfortunately, banks' lobbying now seems to be working. The details may be unknowable, but the independence of standard-setters, essential to the proper functioning of capital markets, is being compromised. And, unless banks carry toxic assets at prices that attract buyers, reviving the banking system will be difficult.

不幸的是，银行的游说现在似乎开始奏效了。具体细节也许无法获知，但是规则制定者的独立性正在收到损害，额这种对于资本市场的正确运行是很关键的。而且，除非银行以能吸引买家的价格将有毒资产售出，否则，复苏银行系统将会非常困难。

　　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."

在美国国会和FASB的一场激烈交锋之后，匆忙通过了准则修改。他们给银行足够的自由去使用模型对非流动性资产进行评估，在损益表上确认长期资产的流失更具有灵活性，FASB的主席，B说，强联反对那些“怀疑我们动机的人”，然而，银行股价上涨了并且这些修改增强了某些游说团体说“判断和管理的应用”

选D.文中提到FASB修改了准则，银行的游说生效，规则制定者即FASB的独立性受到损害。，a管理功能的削弱，没有说是银行的还是fasb的，而且文中提到 银行股价上涨了并且这些修改增强了某些游说团体说“判断和管理的应用”，说明是增强了，所以排除a。B选项银行的复苏，文中说除非能够出售有毒资产，否则复苏银行系统将会变得非常困难。C选项，文中说对于银行长期性资产的流失更具有灵活性，说明不会导致银行的长期资产的消失，反而会帮助其减少损失。

　　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 it 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 word" and that Europe could yet develop different rules.

欧洲各国的部长随机要求IASB也这样做。IASB表示他不想再没有整体规划的前提下采取行动，但是当他完成今年晚些时候自身规则的重建时，将会面临巨大的压力。委员会的MC说，警告IASB并非处在政治的真空而是真实的世界，并且欧洲将会发展出不同的规则。

D选项，没有说改革的事，IASB是说想有全面的计划的情况下进行规则制定，而不是说逐步改革。

　　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.

是银行的想法不切实际，他们的账目严重高估了资产。现在，银行认为市场价格夸大了损失，因为他们极大的反映的是市场的暂时的流动性不足，而不是大规模的坏账。真相将在多年后知晓，但是银行的股票低于账面价格，这表明投资者对其持有怀疑态度。并且毫无生气的市场也部分反应了银行的瘫痪，银行担心账面损失而不愿意出售资产，也不情愿去买那些廉价资产

　　

 后一句说了 他们的账目严重高估了资产 选B。

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.