【考研类试卷】会计硕士专业学位联考英语(二)真题2011年及答案解析.doc

1、会计硕士专业学位联考英语(二)真题 2011年及答案解析(总分：100.00，做题时间：90 分钟)一、Section Use Englis(总题数：1，分数：10.00)The Internet affords anonymity to its users, a blessing to privacy and freedom of speech. But that very anonymity is also behind the explosion of cyber-crime that has 1 across the Web. Can privacy be preserved 2 br

2、inging safety and security to a world that seems increasingly 3 ? Last month, Howard Schmidt, the nation“s cyber-czar, offered the federal government a 4 to make the Web a safer placea “voluntary trusted identity“ system that would be the high-tech 5 of a physical key, a fingerprint and a photo ID c

3、ard, all rolled 6 one. The system might use a smart identity card, or a digital credential 7 to a specific computer, and would authenticate users at a range of online services. The idea is to 8 a federation of private online identity systems. User could 9 which system to join, and only registered us

4、ers whose identities have been authenticated could navigate those systems. The approach contrasts with one that would require an Internet driver“s license 10 by the government. Google and Microsoft are among companies that already have these “single sign-on“ systems that make it possible for users t

5、o 11 just once but use many different services. 12 , the approach would create a “walled garden“ in cyberspace, with safe “neighborhoods“ and bright “streetlights“ to establish a sense of a 13 community. Mr. Schmidt described it as a “voluntary ecosystem“ in which “individuals and organizations can

6、complete online transactions with 14 , trusting the identities of each other and the identities of the infrastructure 15 which the transaction runs.“ Still, the administration“s plan has 16 privacy rights activists. Some applaud the approach; others are concerned. It seems clear that such a scheme i

7、s an initiative push toward what would 17 be a compulsory Internet “driver“s license“ mentality. The plan has also been greeted with 18 by some computer security experts, who worry that the “voluntary ecosystem“ envisioned by Mr. Schmidt would still leave much of the Internet 19 They argue that all

8、Internet users should be 20 to register and identify themselves, in the same way that drivers must be licensed to drive on public roads.（分数：10.00）A.sweptB.skippedC.walkedD.riddenA.forB.withinC.whileD.thoughA.carelessB.lawlessC.pointlessD.helplessA.reasonB.reminderC.compromiseD.proposalA.informationB

9、interferenceC.entertainmentD.equivalentA.byB.intoC.fromD.overA.linkedB.directedC.chainedD.comparedA.dismissB.discoverC.createD.improveA.recallB.suggestC.selectD.realizeA.releasedB.issuedC.distributedD.deliveredA.carry onB.linger onC.set inD.log inA.In vainB.In effectC.In returnD.In contrastA.truste

10、dB.modernizedC.thrivingD.competingA.cautionB.delightC.confidenceD.patienceA.onB.afterC.beyondD.acrossA.dividedB.disappointedC.protectedD.unitedA.frequentlyB.incidentallyC.occasionallyD.eventuallyA.skepticismB.relevanceC.indifferenceD.enthusiasmA.manageableB.defendableC.vulnerableD.invisibleA.invited

11、B.appointedC.allowedD.forced二、Section Reading Co(总题数：0，分数：0.00)三、Part A(总题数：0，分数：0.00)四、Text 1(总题数：1，分数：10.00)Ruth Simmons joined Goldman Sachs“s board as an outside director in January 2000; a year later she became president of Brown University. For the rest of the decade she apparently managed bot

12、h roles without attracting much criticism. But by the end of 2009 Ms. Simmons was under fire for having sat on Goldman“s compensation committee; how could she have let those enormous bonus payouts pass unremarked? By February the next year Ms. Simmons had left the board. The position was just taking

13、 up too much time, she said. Outside directors are supposed to serve as helpful, yet less biased, advisers on a firm“s board. Having made their wealth and their reputations elsewhere, they presumably have enough independence to disagree with the chief executive“s proposals. If the sky, and the share

14、 price is falling, outside directors should be able to give advice based on having weathered their own crises. The researchers from Ohio University used a database that covered more than 10,000 firms and more than 64,000 different directors between 1989 and 2004. Then they simply checked which direc

15、tors stayed from one proxy statement to the next. The most likely reason for departing a board was age, so the researchers concentrated on those “surprise“ disappearances by directors under the age of 70. They found that after a surprise departure, the probability that the company will subsequently

16、have to restate earnings increased by nearly 20G. The likelihood of being named in a federal class-action lawsuit also increases, and the stock is likely to perform worse. The effect tended to be larger for larger firms. Although a correlation between their leaving and subsequent bad performance at

17、the firm is suggestive, it does not mean that such directors are always jumping off a sinking ship. Often they “trade up,“ leaving riskier, smaller firms for larger and more stable firms. But the researchers believe that outside directors have an easier time of avoiding a blow to their reputations i

18、f they leave a firm before bad news breaks, even if a review of history shows they were on the board at the time any wrongdoing occurred. Firms who want to keep their outside directors through tough times may have to create incentives. Otherwise outside directors will follow the example of Ms. Simmo

19、ns, once again very popular on campus.（分数：10.00）(1).According to Paragraph 1, Ms. Simmons was criticized for _.（分数：2.00）A.gaining excessive profitsB.failing to fulfill her dutyC.refusing to make compromisesD.leaving the board in tough times(2).We learn from Paragraph 2 that outside directors are sup

20、posed to be _.（分数：2.00）A.generous investorsB.unbiased executivesC.share price forecastersD.independent advisers(3).According to the researchers from Ohio University after an outside director“s surprise departure, the firm is likely to _.（分数：2.00）A.become more stableB.report increased earningsC.do le

21、ss well in the stock marketD.perform worse in lawsuits(4).It can be inferred from the last paragraph that outside directors _.（分数：2.00）A.may stay for the attractive offers from the firmB.have often had records of wrongdoings in the firmC.are accustomed to stress-free work in the firmD.will decline i

22、ncentives from the firm(5).The author“s attitude toward the role of outside directors is _.（分数：2.00）A.permissiveB.positiveC.scornfulD.critical五、Text 2(总题数：1，分数：10.00)Whatever happened to the death of newspaper? A year ago the end seemed near. The recession threatened to remove the advertising and re

23、aders that had not already fled to the internet. Newspapers like the San Francisco Chronicle were chronicling their own doom. America“s Federal Trade Commission launched a round of talks about how to save newspapers. Should they become charitable corporations? Should the state subsidize them? It wil

24、l hold another meeting soon. But the discussions now seem out of date. In much of the world there is the sign of crisis. German and Brazilian papers have shrugged off the recession. Even American newspapers, which inhabit the most troubled corner of the global industry, have not only survived but of

25、ten returned to profit. Not the 20% profit margins that were routine a few years ago, but profit all the same. It has not been much fun. Many papers stayed afloat by pushing journalists overboard. The American Society of News Editors reckons that 13,500 newsroom jobs have gone since 2007. Readers ar

26、e paying more for slimmer products. Some papers even had the nerve to refuse delivery to distant suburbs. Yet these desperate measures have proved the right ones and, sadly for many journalists, they can be pushed further. Newspapers are becoming more balanced businesses, with a healthier mix of rev

27、enues from readers and advertisers. American papers have long been highly unusual in their reliance on ads. Fully 87% of their revenues came from advertising in 2008, according to the Organization for Economic Cooperation in the inner core alone, Germany fears, a small majority favour French interfe

28、rence. A “southern“ camp headed by French wants something different. “European economic government“ within an inner core of euro-zone members. Translated, that means politicians intervening in monetary policy and a system of redistribution from richer to poorer members, via cheaper borrowing for gov

29、ernments through common Eurobonds or complete fiscal transfers. Finally, figures close to the French government have murmured, euro-zone members should agree to some fiscal and social harmonization, e. g., curbing competition in corporate-tax rates or labour costs. It is too soon to write off the EU

30、 It remains the world“s largest trading block. At its best, the European project is remarkably liberal, built around a single market of 27 rich and poor countries, its internal borders are far more open to goods, capital and labour than any comparable trading area. It is an ambitious attempt to blu

31、nt the sharpest edges of globalization, and make capitalism benign.（分数：10.00）(1).The EU is faced with so many problems that _.（分数：2.00）A.it has more or less lost faith in marketsB.even its supporters begin to feel concernedC.some of its member countries plan to abandon euroD.it intends to deny the p

32、ossibility of devaluation(2).The debate over the EU“s single currency is stuck because the dominant powers _.（分数：2.00）A.are competing for the leading positionB.are busy handling their own crisesC.fail to reach an agreement on harmonizationD.disagree on the steps towards disintegration(3).To solve th

33、e euro problem, Germany proposed that _.（分数：2.00）A.EU funds for poor regions be increasedB.stricter regulations be imposedC.only core members be involved in economic co-ordinationD.voting rights of the EU members be guaranteed(4).The French proposal of handling the crisis implies that _.（分数：2.00）A.p

34、oor countries are more likely to get fundsB.strict monetary policy will be applied to poor countriesC.loans will be readily available to rich countriesD.rich countries will basically control Eurobonds(5).Regarding the future of the EU, the author seems to feel _.（分数：2.00）A.pessimisticB.desperateC.co

35、nceitedD.hopeful八、Part B(总题数：1，分数：10.00)Leading doctors today weigh in on the debate over the government“s role in promoting public health by demanding that ministers impose “fat taxes“ on unhealthy food and introduce cigarette-style warnings to children about the dangers of a poor diet. The demands

36、 follow comments made last week by the health secretary, Andrew Lansley, who insisted the government could not force people to make healthy choices and promised to free businesses from public health regulations. But senior medical figures want to stop fast-food outlets opening near schools, restrict

37、 advertising of products high in fat, salt or sugar, and limit sponsorship of sports events by fast-food producers such as McDonald“s. They argue that government action is necessary to curb Britain“s addiction to unhealthy food and help halt spiraling rates of obesity, diabetes and heart disease. Pr

38、ofessor Terence Stephenson, president of the Royal College of Paediatrics and Child Health, said that the consumption of unhealthy food should be seen to be just as damaging as smoking or excessive drinking. “Thirty years ago, it would have been inconceivable to have imagined a ban on smoking in the

39、 workplace or in pubs, and yet that is what we have now. Are we willing to be just as courageous in respect of obesity? I would suggest that we should be,“ said the leader of the UK“s children“s doctors. Lansley has alarmed health campaigners by suggesting he wants industry rather than government to

40、 take the lead. He said that manufactures of crisps and candies could play a central role in the Change for Life Campaign, the centerpiece of government efforts to boost healthy eating and fitness. He has also criticized the celebrity chef Jamie Oliver“s high-profile attempt to improve school lunche

41、s in England as an example of how “lecturing“ people was not the best way to change their behavior. Stephenson suggested potential restrictions could include banning TV advertisements for foods high in fat, salt or sugar before 9 pm and limiting them on billboards or in cinemas. “If we were really b

42、old, we might even begin to think of high-calorie fast food in the same way as cigarettesby setting strict limits on advertising, product placement and sponsorship of sports events,“ he said. Such a move could affect firms such as McDonald“s, which sponsors the youth coaching scheme run by the Footb

43、all Association. Fast-food chains should also stop offering “inducements“ such as toys, cute animals and mobile phone credit to lure young customers, Stephenson said. Professor Dinesh Bhugra, president of the Royal College of Psychiatrists, said: “If children are taught about the impact that food ha

44、d on their growth, and that some things can harm, at least information is available up front.“ He also urged councils to impose “fast-food-free zones“ around schools and hospitalsareas within which takeaways cannot open. A Department of Health spokesperson said: “We need to create a new vision for p

45、ublic health where all of society works together to get healthy and live longer. This includes creating a new “responsibility deal“ with business, built on social responsibility, not state regulation. Later this year, we will publish a white paper setting out exactly how we will achieve this.“ The f

46、ood industry will be alarmed that such senior doctors back such radical moves, especially the call to use some of the tough tactics that have been deployed against smoking over the last decade. A. “fat taxes“ should be imposed on fast-food producers such as McDonald“s. B. the government should ban f

47、ast-food outlets in the neighborhood of schools. C. “lecturing“ was an effective way to improve school lunches in England. D. cigarette-style warnings should be introduced to children about the dangers of a poor diet. E. the producers of crisps and candies could contribute significantly to the Chang

48、e for Life Campaign. F. parents should set good examples for their children by keeping a healthy diet at home. G. the government should strengthen the sense of responsibility among businesses.（分数：10.00）(1).Andrew Lansley held that（分数：2.00）(2).Terence Stephenson agreed that（分数：2.00）(3).Jamie Oliver s

49、eemed to believe that（分数：2.00）(4).Dinesh Bhugra suggested that（分数：2.00）(5).A Department of Health spokesperson proposed that（分数：2.00）九、Section Translatio(总题数：1，分数：15.00)1.Who would have thought that, globally, the IT industry produces about the same volume of greenhouse gases as the world“s airlines doroughly 2 percent of all CO 2 emissions? Many everyday tasks take a surprising toll on the environment. A Google search can leak between 0.2 and 7.0 grams of CO 2 depending on how many attempts are needed to get the “right“ answer. To de