1、会计硕士专业学位联考英语(二)-20 (1)及答案解析(总分：100.00，做题时间：90 分钟)一、Reading Comprehensio(总题数：5，分数：100.00)A hundred years ago it was assumed and scientifically “proved“ by economists that the laws of society made it necessary to have a vast army of poor and jobless people in order to keep the economy going. Today, ha
2、rdly anybody would dare to voice this principle. It is generally accepted that nobody should be excluded from the wealth of the nation, either by the laws of nature or by those of society. The opinions, which were current a hundred years ago, that the poor owed their conditions to their ignorance, l
3、ack of responsibility, are outdated. In all Western industrialized countries, a system of insurance has been introduced which guarantees everyone a minimum of subsistence in case of unemployment, sickness and old age. I would go one step further and argue that, even if these conditions are not prese
4、nt, everyone has the right to receive the means to subsist, in other words, he can claim this subsistence minimum without having to have any “reason“. I would suggest, however, that it should be limited to a definite period of time, let“s say two years, so as to avoid the encouraging of an abnormal
5、attitude which refused any kind of social obligation. This may sound like a fantastic proposal, but so, I think; our insurance system would have sounded to people a hundred years ago. The main objection to such a scheme would be that if each person were entitled to receive minimum support, people wo
6、uld not work. This assumption rests on the fallacy of the inherent laziness in human nature, actually, aside from abnormally lazy people, there would be very few who would not want to earn more than the minimum, and who would prefer to do nothing rather than work. However, the suspicions against a s
7、ystem of guaranteed subsistence minimum are not groundless, from the standpoint of those who want to use ownership of capital for the purpose of forcing others to accept the work conditions they offer. If nobody were forced to accept work in order not to starve, work would have to be sufficiently in
8、teresting and attractive to induce one to accept it. Freedom of contract is possible only if both parties are free to accept and reject it; in the present capitalist system is not the case. But such a system would not only be the beginning of real freedom of contract between employers and employees,
9、 its principal advantage would be the improvement of freedom in interpersonal relationships in every sphere of daily life.（分数：20.00）(1).People used to think that poverty and unemployment were due to _.（分数：4.00）A.the slow development of the economyB.the poor and jobless people“s own faultsC.the lack
10、of responsibility on the part of societyD.the large number of people who were not well-educated(2).Now it is widely accepted that _.（分数：4.00）A.the present system of social insurance should be improvedB.everybody should be granted a minimum of subsistence without any “reason“C.everybody has the right
11、 to share in the wealth of the countryD.people have to change their attitude towards the poor(3).What does the underlined phrase “these conditions“ refer to in Para.1?（分数：4.00）A.Guarantees everyone a minimum of subsistence.B.Unemployment, sickness and old age.C.Everyone has the right to receive the
12、means to subsist.D.Everyone can claim the subsistence minimum without having to have any “reason“.(4).The writer argues that a system of social insurance should _.（分数：4.00）A.provide benefits for the sick, old and unemployedB.encourage people to take on more social obligationsC.guarantee everyone the
13、 right to be employedD.provide everyone with the right to a minimum subsistence for a certain period(5).According to the writer, a system of guaranteed subsistence minimum _.（分数：4.00）A.demands too much from societyB.makes freedom of contract impossibleC.helps people take interest in their workD.help
14、s bring about changes in the relationship among peopleI remember meeting him one evening with his pushcart. I had managed to sell all my papers and was coming home in the snow. It was that strange hour in downtown New York when the workers were pouring homeward in the twilight. I marched among thous
15、ands of tired men and women whom the factory whistles had unyoked. They flowed in rivers through the clothing factory districts, then down along the avenues to the East Side. I met my father near Cooper Union. I recognized him, a hunched, frozen figure in an old overcoat standing by a banana cart. H
16、e looked so lonely; the tears came to my eyes. Then he saw me, and his face lit with his sad, beautiful smileCharlie Chaplin“s smile. “Arch, it“s Mickey,“ he said. “So you have sold your papers! Come and eat a banana.“ He offered me one. I refused it. I felt it crucial that my father sell his banana
17、s, not give them away. He thought I was shy, and coaxed and joked with me, and made me eat the banana. It smelled of wet straw and snow. “You haven“t sold many bananas today, pop,“ I said anxiously. He shrugged his shoulders. “What can I do? No one seems to want them.“ It was true. The work crowds p
18、ushed home morosely over the pavements. The rusty sky darkened over New York building, the tall street lamps were lit, innumerable trucks, street cars and elevated trains clattered by. Nobody and nothing in the great city stopped for my father“s bananas. “I ought to yell,“ said my father dolefully.
19、“I ought to make a big noise like other peddlers, but it makes my throat sore. Anyway, I“m ashamed of yelling, it makes me feel like a fool.“ I had eaten one of his bananas. My sick conscience told me that I ought to pay for it somehow. I must remain here and help my father. “I“ll yell for you, pop,
20、“ I volunteered. “Arch, no,“ he said, “go home; you have worked enough today. Just tell momma I“ll be late.“ But I yelled and yelled. My father, standing by, spoke occasional words of praise, and said I was a wonderful yeller, Nobody else paid attention. The workers drifted past us wearily, endlessl
21、y; a defeated army wrapped in dreams of home. Elevated trains crashed; the Cooper Union clock burned above us; the sky grew black, the wind poured, the slush burned through our shoes. There were thousands of strange, silent figures pouring over the sidewalks in snow. None of them stopped to buy bana
22、nas. I yelled and yelled, nobody listened. My father tried to stop me at last. “Nu,“ he said smiling to console me, “that was wonderful yelling, Mickey. But it“s plain we are unlucky today! Let“s go home.“ I was frantic, and almost in tears. I insisted on keeping up my desperate yells. But at last m
23、y father persuaded me to leave with him.（分数：20.00）(1).“Unyoked“ in the first paragraph is closest in meaning to _.（分数：4.00）A.sent outB.releasedC.dispatchedD.removed(2).Which of the following is intended to be a pair of contrast in the passage?（分数：4.00）A.Huge crowds and lonely individuals.B.Weather c
24、onditions and street lamps.C.Clattering trains and peddlers“ yells.D.Moving crowds and street traffic.(3).Which of the following words is NOT suitable to describe the character of the son?（分数：4.00）A.Compassionate.B.Responsible.C.Shy.D.Determined.(4).What is the theme of the story?（分数：4.00）A.The mise
25、ry of the factory workers.B.How to survive in a harsh environment.C.Generation gap between the father and the son.D.Love between the father and the son.(5).What is the author“s attitude towards the father and the son?（分数：4.00）A.Indifferent.B.Sympathetic.C.Appreciative.D.Difficult to tell.Every year
26、thousands of people are arrested and taken to court for shop-lifting. In Britain alone, about HK $ 3,000,000“s worth of goods are stolen from shops every week. This amounts to something like HK $150 million a year, and represents about 4 percent of the shops“ total stock. As a result of this “shrink
27、age“ as the shops call it, the honest public has to pay higher prices. Shop-lifters can be divided into three main categories, the professionals, the deliberate amateur, and the people who just can“t help themselves. The professionals do not pose much of a problem for the store detectives, who, assi
28、sted by closed circuit television, two-way mirrors and various other technological devices, can usually cope with them. The professionals tend to go for high value goods in parts of the shops where security measures are tightest. And, in any case, they account for only a small percentage of the tota
29、l losses due to shop-lifting. The same applies to the deliberate amateur who is, so to speak, a professional in training. Most of them get caught sooner or later, and they are dealt with severely by the courts. The real problem is the person who gives way to a sudden temptation and is in all other r
30、espects an honest and law-abiding citizen. Contrary to what one would expect, this kind of shop-lifter is rarely poor. He does steal not because he needs the goods and cannot afford to pay for them. He steals because he simply cannot stop himself. And there are countless others who, because of age,
31、sickness or plain absent-mindedness, simply forget to pay for what they take from the shops. When caught, all are liable to prosecution and the decision whether to send for the police or not is in the hands of the store manager. In order to prevent the quite incredible growth in ship-lifting offence
32、s, some stores, in fact, are doing their best to separate the thieves from the confused by prohibiting customers from taking bags into the store. However, what is most worrying about the whole problem is, perhaps, that it is yet another instance of the innocent majority being penalized and inconveni
33、enced because of the actions of a small minority. It is the aircraft hijack situation in another form. Because of the possibility of one passenger in a million boarding an aircraft with a weapon, the other 999,999 passengers must subject themselves to searches and delays. Unless the situation in the
34、 shops improves, in ten years“ time we may all have to subject ourselves to a body-search every time we go into a store to buy a tin of beans!（分数：20.00）(1).Why does the honest public have to pay higher prices when they go to the shops?（分数：4.00）A.There is “shrinkage“ in market values.B.Many goods are
35、 not available.C.Goods in many shops lack variety.D.There are many cases of shop-lifting.(2).The third group of people steal things because they _.（分数：4.00）A.are mentally illB.are quite absent-mindedC.can not resist the temptationD.can not afford to pay for goods(3).Which of the following statements
36、 is NOT true about the main types of shop-lifting?（分数：4.00）A.A big percentage of the total losses are caused by the professionals.B.The deliberate amateurs will be punished severely if they get caught.C.People would expect that those who can“t help themselves are poor.D.The professionals don“t cause
37、 a lot of trouble to the store detectives.(4).In author“s opinion, which one is the most worried thing?（分数：4.00）A.Countless consumer forget to pay.B.Incredible growth in shop-lifting.C.Separate thieves from normal customers.D.Innocent majority punished for minority“s action.(5).The aircraft hijack s
38、ituation is used in order to show that _.（分数：4.00）A.“the professionals do not pose much of a problem for the stores“B.some people “simply forget to pay for what they take from the shops“C.“the honest public has to pay higher prices“D.the third type of shop-lifters is dangerous peopleNobody actually
39、wants to cause offence but, as business becomes ever more international, it is increasingly easy to get it wrong. There may be a single European market but it does not mean that managers behave the same in Greece as they do in Denmark. In many European countries handshaking is an automatic gesture.
40、In France good manners require that on arriving at a business meeting a man should shake hands with everyone present. This can be a demanding task and, in a crowded room, may require gymnastic ability if the farthest hand is to be reached. Handshaking is almost as popular in some other countries, bu
41、t Northern Europeans, such as the British and Scandinavians, are not quite so fond of physical demonstrations of friendliness. In Europe the most common challenge is not the content of the food, but the way you behave as you eat. Some things are just not done. In France it is not good manners to rai
42、se tricky questions of business over the main course. Business has its place: after the cheese course. Unless you are prepared to eat in silence you have to talk about somethingsomething, that is, other than the business deal which you are continually chewing over in your head. In Germany, as you wa
43、lk sadly back to your hotel room, you may wonder why your apparently friendly hosts have not invited you out for the evening. Don“t worry, it is probably nothing personal. Germans do not entertain business people with quite the same enthusiasm as some of their European counterparts. The Germans are
44、also notable for the amount of formality they bring to business. As an outsider, it is often difficult to know whether colleagues have been working together for 30 years or have just met in the lift. If you are used to calling people by their first names this can be a little strange. To the Germans,
45、 titles are important. Forgetting that someone should be called Herr Doktor or Frau Direktorin might cause serious offence. It is equally offensive to call them by a title they do not possess. In Italy the question of title is further confused by the fact that everyone with a university degree can b
46、e called Doctorand engineers, lawyers and architects may also expect to be called by their professional titles. These cultural challenges exist side by side with the problems of doing business in a foreign language. Language, of course, is full of difficultiesdisaster may be only a syllable away. Bu
47、t the more you know of the culture of the country you are dealing with, the less likely you are to get into difficulties. It is worth the effort. It might be rather hard to explain that the reason you lost the contract was not the product or the price, but the fact that you offended your hosts in a
48、light-hearted comment over an aperitif (开胃酒). Good manners are admired, they can also make or break the deal.（分数：20.00）(1).In which country are you not expected to shake hands with everyone you meet?（分数：4.00）A.France.B.Germany.C.Norway.D.Italy.(2).In which country people consider it a serious offenc
49、e not to call their titles?（分数：4.00）A.Britain.B.France.C.Scandinavians.D.Germany.(3).Which of the following statements is TRUE?（分数：4.00）A.People in Britain shake hands just as many as people in France.B.In France people prefer talking about business during meals.C.Italian professionals expect to be called by their titles.D.German business people don“t like to be called by their surnames.(4).If you are not invited out for the evening by your business counterparts in Germany, that means _.（分数：4.00）A.they still haven“t taken you as their friend yetB.the
