2010年考研阅读文章T4精读——解析版.docx

2010年考研阅读文章精读——解析版Text 4Bankers 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 its 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.* blame sb for sth 因某事而责骂某人* in public 公开* Behind the scene (电影、戏剧、广播电视节目的制作)在幕后,在后台；私下里scene 指任何“景象”或“情景”* take aim at 攻击* force sb to do sth 强迫某人做某事* enormous losses 巨大的损失* value some assets at the price a third party would pay 以第三方会支付的价格来评估一些资产* fetch 拿 far-fetched 不切实际的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.* now seems to be working 现在似乎起作用了 * unknowable 不可知的The specific impact of the greenhouse effect is unknowable.温室效应的具体影响无法知道。 * independence of standard-setters 标准制定者的独立性* essential to sth 对某事极为重要He had acquired the skills essential to his later success in politics.The strict laws approved Monday was portrayed as essential to restoring social order.* the proper functioning of capital markets 资本市场的正常运转* is being compromised 正在被损害compromise 妥协 * reviving the banking system 复苏银行业 After a bruising encounter with Congress, Americas 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 FASBs 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 encoun