1、会计硕士专业学位联考英语(二)-22 (1)及答案解析(总分：100.00，做题时间：90 分钟)一、Translation(总题数：5，分数：100.00)1.Our hypothesis is that immigrants, who often do not speak the language and do not master the culture and norms of the host country, are concentrated in more manual-routine tasks (especially among less educated groups).
2、The inflow of immigrants thus increases the supply of manual skills relative to the supply of abstract skills with two effects: Due to the complementarity between these types of skills, the increase in the supply of manual tasks boosts relative compensation for complex skills, making them better pai
3、d. Exploiting their comparative advantage, natives move to occupations requiring a relatively higher level of these skills. This positive reallocation and the complementarity of tasks can explain the lack of negative employment effects as well as the potential positive wage effects of immigration on
4、 native workers. So here“s how it all shakes out. Low-skilled immigration reduces economic inequality when we set aside nationalist assumptions and focus on people instead of populations. Even if we cling to analytical and moral nationalism, low-skilled immigration doesn“t happen to increase measure
5、d inequality. On the contrary, complementaries between the skills of migrant and native workers can leave natives better off than they would have been with less immigration. 注释： (1)hypothesis n. 假设 (2)account for 动词短语固定搭配，解释的原因 (3)positive a. 积极的/正面的 negative a. 消极的/反面的 (4)host a. 主人，主持 host country
6、 在文中指移民寄居国 (5)boost v. 向上推，推起 (6)reallocation n. 重新分配 allocate v. 分配，配给 allocation n. 前缀 re-，有“重新、再”的意思 (7)complementarity n. 互补性 complementary a. (8) .than they would have been with less immigration. would have+过去分词，表示对过去发生动作或状态的可能性推测的虚拟用法 （分数：20.00）_2.Two to three times more people die in alcohol-
7、related vehicle crashes during that time than during comparable periods the rest of the year, the National Institute on Alcohol Abuse and Alcoholism says. And 40% of traffic fatalities during winter holidays involved an alcohol-impaired driver, compared with 28% for other dates in December. Fueling
8、the underage drinking problem, especially at this time of the year, is “a combination of greater access to alcohol, less parental oversight and mixed messages“ about celebrating with alcohol, Delany says. Young people are told “don“t drink, don“t do that, but in every third commercial in recent week
9、s, we see something linked to alcohol and drinking,“ he says. And there“s also the issue of “what kind of message parents may give,“ Delany adds. “Maybe they“re drinking a lot. Kids see that it“s OK.“ What is needed is a long-term message “that underage drinking is not OK,“ he says. “But adolescents
10、 don“t do well with “Just say no.“ We have to find ways to help young people make good decisions.“ 注释： (1)comparable a. 由词根 compare v. 变化词尾而来，英语后缀-ble，-able 变化的形容词都有被动含义，翻译时可考虑译成动词 (2)fatality n.(由意外或灾祸导致的)死亡 (3)alcohol-impaired 由连字符连接的合成词连字符前后没有修饰关系，impaired 为过去分词，有被动意，可翻译成“酗酒导致的” (4)combination n.
11、 结合 v. combine 结合 (5)commercial n. 商业广告，由 commerce 一词变化而来 (6)adolescent n. 青少年 (7)oversight n. 失察、疏忽和小心照顾，根据语境这里取小心照顾之意 （分数：20.00）_3.In much of the developing world, lack of water is at the center of a vicious circle of inequality. Some women in Foro come down to the river five times a daywith one o
12、r two of the trips devoted to getting water to make a beer-style home brew for their husbands. When I first came to Foro, some 60 men were sitting in the shade of a metal-roofed building, drinking and talking. It was midmorning. Women, says Binayo, “never get five seconds to sit down and rest.“ On a
13、 hot late afternoon I go with her to the river, carrying an empty jerry can. The trail is steep and in places slippery. We scramble down large rocks alongside cacti and thornbushes. After 50 minutes we reach the riveror what is a river at certain times of the year. Now it is a series of black, muddy
14、 pools, some barely puddles. The banks and rocks are littered with the excrement of donkeys and cows. There are about 40 people at the river, enough so that Binayo decides that the wait might be shorter upstream. The wait is especially long early in the morning, so Binayo usually makes her first tri
15、p before it is light, leaving her son Kumacho, a serious-faced little man who looks even younger than his four years, in charge of his younger brothers. 注释： (1)vicious circle 恶性循环 (2)shade n. 阴，阴凉处 (3)metal-roofed 连字符连接的合成词，(带)金属屋顶的 (4)jerry n.俚语，便壶、简易的容器，文中 jerry can 连用，表示同一意思 (5)scramble v. 攀缘，爬行(
16、于陡峭或不平之路) (6)cacti n. 仙人掌，cactus 的复数形式 (7)thornbushes 合成名词，相当于 thorny bushes，荆棘丛 (8)puddle n. 小水潭，根据上下文，比 muddy pools 更泥泞、更小，可翻译成“泥潭” (9)excrement n. 动物排泄的粪便 (10)upstream n.河流的上游 （分数：20.00）_4.The Empire State Building, the world“s tallest for four decades and still the tallest in New York City, will
17、 buy 100% wind power from Texas-based Green Mountain Energy Company. “It was a natural fit for us to combine 100% clean energy with our nearly completed, groundbreaking energy efficiency retrofit work,“ Anthony E. Malkin, president of Malkin Holdings, which runs the building, said in the announcemen
18、t. “Clean energy and our nearly 40% reduced consumption of watts gives us a competitive advantage in attracting the best credit tenants at the best rents.“ The two-year contract for 55 million kilowatt hours of renewable energy annually will prevent nearly 100 million pounds of carbon dioxide emissi
19、ons each year, according to Green Mountain. The company estimates the CO 2 reduction is the equivalent of nearly every house in New York state turning off their lights for a week or planting nearly 150,000 treesmore than six times the number in Central Park. As part of its green retrofit, the Empire
20、 State Building has hired Serious Materials to remove, retrofit and replace each of its 6,514 double-hung, dual-pane windows. It“s also adding insulation and other upgrades. 注释： (1)the Empire State 美国纽约帝国大厦 (2)decade n. 十年 (3)combine.with 与结合 (4)groundbreaking 复合形容词，前所未有的 (5)retrofit n. 改装，修缮 (6)hol
21、dings 也可以为 holding company，控股公司 (7)consumption n. 动词形式 consume，消费，消耗 (8)renewable a. 由词根 new 加前缀 re-，renew 更新，再生，加后缀-able 有被动意，即可再生的。renewable energy 可再生能源 (9)carbon dioxide 二氧化碳 (10)emission n. 排放 emit v. 排放 (11)equivalent n. 等量 (12)insulation n. 绝热，绝缘 insulate v. from 使与隔离 （分数：20.00）_5.In my opini
22、on, we are living on borrowed time. We have 3 or 4 days“ worth of food in the city. And if that food supply is disrupted, we“ll be in a lot of trouble. We should have something in the city that replaces this very tenuous food supply and it should be growing in the city. The bulk of the world“s popul
23、ation are going to be urban and are going to be living in high-rise accommodation. How do you make sustainable living solutions for the real world? By the year 2050, over 3/4 of the world“s population is expected to live in cities. The trend towards urbanization is greater now than at any time in hi
24、story. And as population grows, it poses a unique problem: how best to grow food and supply it to the cities? We are looking at the exciting and unconventional field of agriculture, that is vertical farming. It could radically change the view across the Thames here in London. 注释： (1)disrupt v. 分裂，破坏
25、 (2)tenuous a. 薄的，细的 (3)bulk n. 大量，大批，the bulk of 大半，大部分 (4)accommodation n. 泛指房间，住所 accommodate v. 向提供住处 (5)urban a. 都市的，在都市的 urbanization n. 城市化，urban 加后缀-ize 变动词，表示化，在此基础上加后缀-ation 变为名词 (6)sustainable a. 可持续的 sustain v. 后缀-able 有被动之意 (7)trend n. 倾向，趋势 (8)pose n. 造成，提出 (9)unconventional a. 非传统的，非惯
26、例的，由 conventional 加前缀 un-构成 (10)vertical a. 垂直的，直立的 vertical farming 垂直农业 （分数：20.00）_会计硕士专业学位联考英语(二)-22 (1)答案解析(总分：100.00，做题时间：90 分钟)一、Translation(总题数：5，分数：100.00)1.Our hypothesis is that immigrants, who often do not speak the language and do not master the culture and norms of the host country, are
27、 concentrated in more manual-routine tasks (especially among less educated groups). The inflow of immigrants thus increases the supply of manual skills relative to the supply of abstract skills with two effects: Due to the complementarity between these types of skills, the increase in the supply of
28、manual tasks boosts relative compensation for complex skills, making them better paid. Exploiting their comparative advantage, natives move to occupations requiring a relatively higher level of these skills. This positive reallocation and the complementarity of tasks can explain the lack of negative
29、 employment effects as well as the potential positive wage effects of immigration on native workers. So here“s how it all shakes out. Low-skilled immigration reduces economic inequality when we set aside nationalist assumptions and focus on people instead of populations. Even if we cling to analytic
30、al and moral nationalism, low-skilled immigration doesn“t happen to increase measured inequality. On the contrary, complementaries between the skills of migrant and native workers can leave natives better off than they would have been with less immigration. 注释： (1)hypothesis n. 假设 (2)account for 动词短
31、语固定搭配，解释的原因 (3)positive a. 积极的/正面的 negative a. 消极的/反面的 (4)host a. 主人，主持 host country 在文中指移民寄居国 (5)boost v. 向上推，推起 (6)reallocation n. 重新分配 allocate v. 分配，配给 allocation n. 前缀 re-，有“重新、再”的意思 (7)complementarity n. 互补性 complementary a. (8) .than they would have been with less immigration. would have+过去分词
32、，表示对过去发生动作或状态的可能性推测的虚拟用法 （分数：20.00）_正确答案：()解析：参考译文 我们假设这些移民在寄居国由于在语言、文化及社会规范方面存在差异，更多地集中于体力工作上(受教育程度较低的移民群体更是如此)。因此这些移民的涌入增加了体力劳动力供给，从而相对于脑力劳动力产生了以下两种影响： 一、由于体力与脑力劳动的互补性，体力劳动力的增加相对补偿了脑力劳动，使得脑力劳动的报酬有所增加。 二、寄居国劳动力利用自身优势更多地流向劳动技术水平要求相对较高的职位。 这种对劳动力积极的重新分配和互补性不仅抵消了移民带来的就业冲击，而且对寄居国劳动力的工资上涨带来积极的影响。 所以移民的影
33、响可见一斑。如果我们撇开民族因素，将视角集中于人而非人口层面，低技术移民确实有助于减轻经济的不平等性。即使用分析法从民族道义看待此问题，低技术移民也未免会加重有形的不平等性。相反，移民工人与寄居国工人劳动的互补性，使得寄居国工人从大量移民中获得了更多的利益。 解析 先通读全文，前两段是论点，最后一段是结论，三段文字紧密联系。第一句较长，who 引导的非限制性定语从句在句中相当于插入语成分，这样句子主干成分就明确了。翻译成汉语可分成两句话：“假设这些移民更多地集中于体力工作上，(源于)他们的语言不同，而且文化及社会规范与寄居国也有异。”但从简洁角度出发，可以将两句并为一句“我们假设这些移民由于语
34、言、文化及社会规范的差异，更多地集中于体力工作上。”abstract skills 与 manual skills 相对应，后者意义明确为体力劳动，从而反推前者译成脑力劳动较字面的抽象劳动更合适。类似下文又出现了 complex skills 与 labor skills 对应，比较：复杂的劳动与脑力劳动两种译法哪一种更为合适。 第三段第一句话很短，“So here“s how it all shakes out.”但翻译起来有一定难度，首先是 it 指代什么?应该是移民问题及其影响；其次 shake out 这一非正式用法，如果局限于字面意义“散开/抖开、摊开”，则翻译过来显得不知所云，需要
35、通过上下文语境理解其引申词义，翻译成“综上所述/由此可见”等。最后一句话也是翻译的难点“On the contrary, complementaries between the skills of migrant and native workers can leave natives better off than they would have been with less immigration.”这里我们需要调整一下汉语的表达方式，同时要注意两种语言的差异，不要局限于字面的死译，英文用了两个比较级 better off 和 less，翻译成汉语如果都译出就显得有些画蛇添足了，不如把后一
36、个“比之较少移民”省去不译，意思没有受到影响，反而更简洁，可读性也更强。省译或减译是翻译中常用的一种方法。2.Two to three times more people die in alcohol-related vehicle crashes during that time than during comparable periods the rest of the year, the National Institute on Alcohol Abuse and Alcoholism says. And 40% of traffic fatalities during winter
37、holidays involved an alcohol-impaired driver, compared with 28% for other dates in December. Fueling the underage drinking problem, especially at this time of the year, is “a combination of greater access to alcohol, less parental oversight and mixed messages“ about celebrating with alcohol, Delany
38、says. Young people are told “don“t drink, don“t do that, but in every third commercial in recent weeks, we see something linked to alcohol and drinking,“ he says. And there“s also the issue of “what kind of message parents may give,“ Delany adds. “Maybe they“re drinking a lot. Kids see that it“s OK.
39、“ What is needed is a long-term message “that underage drinking is not OK,“ he says. “But adolescents don“t do well with “Just say no.“ We have to find ways to help young people make good decisions.“ 注释： (1)comparable a. 由词根 compare v. 变化词尾而来，英语后缀-ble，-able 变化的形容词都有被动含义，翻译时可考虑译成动词 (2)fatality n.(由意外
40、或灾祸导致的)死亡 (3)alcohol-impaired 由连字符连接的合成词连字符前后没有修饰关系，impaired 为过去分词，有被动意，可翻译成“酗酒导致的” (4)combination n. 结合 v. combine 结合 (5)commercial n. 商业广告，由 commerce 一词变化而来 (6)adolescent n. 青少年 (7)oversight n. 失察、疏忽和小心照顾，根据语境这里取小心照顾之意 （分数：20.00）_正确答案：()解析：参考译文 国家酒精滥用与酗酒问题研究中心公布的数据显示，每年冬季节假日期间酗酒导致的交通事故死亡的人数是其他节假日期
41、间的 2 至 3 倍。冬季节假日 40%的交通伤亡与驾驶员酗酒有关，而这一比率在 12 月份的非节假日时期只占 28%。 Delany 认为未成年人饮酒问题，尤其是在每年冬季节假日的饮酒问题，是多方面因素刺激造成的：有节假日期间未成年人更容易得到酒精饮品的因素，也有父母在节假日放松了对子女监管以及成年人的所谓“无酒不成席”思想对子女的误导有关。Delany 说，家长告诉年轻人“不许喝酒，不许接触酒精，但每逢冬季圣诞节和新年的几周假期间平均每三个广告中就有一个与酒精和饮酒相关的广告”。Delany 进一步补充，“同时，未成年人饮酒问题也与父母对此问题的态度有关，或许父母本身经常饮酒，孩子们看到大
42、人饮酒就会去效仿。我们需要向未成年人传递一种未成年人不许饮酒的长效如一的信息。但是对青少年简单地说不许做是不够的，我们需要想办法帮助年轻人对饮酒问题做出正确的判断。” 解析 这段文字翻译首先要注意的一点是一些名词、代词的前后对应指代关系，考试时我们要翻译的文章篇幅不大，大多为一篇文章的节选，虽然节选与其他部分相对独立，但段落内部与段落之间的相互指代，尤其是名词、代词的前后对应对于我们准确理解原文意思非常重要。动词也有前后指代，也就是对一个不熟悉的词，可能通过前后文的解释，或近义、同义、反义等词推断出词义来；还有一点需要考生注意的是英语的习惯是忌讳同一词上下文重复出现(特殊修辞要求除外)，而代之
43、以代词或近义、同义词。本文就多次出现underage，young people，adolescent，kids 等不同说法来指代未成年人。 第一段中用了两个比较的表达方法：comparable 和 compared，都有被动意义，翻译时可根据汉语表达要求进行词类转换选择适当的词性，而不一定拘泥于英语的词性限制。第二段第一句话 Fueling the underage drinking problem, especially at this time of the year, is “a combination of greater access to alcohol, less parenta
44、l oversight and mixed messages“ about celebrating with alcohol, Delany says. 英语意思较为简单，翻译时需要注意有时原文由于有上下文关系省略的部分，翻译时根据需要可以进行适当的增译或补译，这也是翻译中常使用的一种技巧。第二段的 long-term message 翻译时也应考虑这一技巧，结合上下文语境翻译成“长效如一的信息”虽有重复之嫌，但语义更为完整、准确，表达上也符合汉语习惯。第二段中的直接引语(“”中部分)翻译时也未必一定要译成直接引语，可根据表达需要酌情变通，应以准确表达原文意思为主要考虑。3.In much o
45、f the developing world, lack of water is at the center of a vicious circle of inequality. Some women in Foro come down to the river five times a daywith one or two of the trips devoted to getting water to make a beer-style home brew for their husbands. When I first came to Foro, some 60 men were sit
46、ting in the shade of a metal-roofed building, drinking and talking. It was midmorning. Women, says Binayo, “never get five seconds to sit down and rest.“ On a hot late afternoon I go with her to the river, carrying an empty jerry can. The trail is steep and in places slippery. We scramble down large
47、 rocks alongside cacti and thornbushes. After 50 minutes we reach the riveror what is a river at certain times of the year. Now it is a series of black, muddy pools, some barely puddles. The banks and rocks are littered with the excrement of donkeys and cows. There are about 40 people at the river, enough so that Binayo decides that the wait might be shorter upstream. The wait is especially long early in the morning, so Binayo usually makes her first trip before it is light, leaving her son Kumacho, a serious-faced little man who looks
