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2010考研阅读的参考答案（text 4）

2010-01-10 16:10阅读：

http://blog.sina.cn/dpool/blog/u/1197909477

Banks and mark-to-market accounting
The Economist
April 8th, 2009


36. Bankers complained that they were forced to
[A] follow unfavorable asset uation rules
[B]collect payments from third parties
[C]cooperate with the price managers
[D]reuate some of their assets.

37.According to the author , the rule changes of the FASB may result in
[A]the diminishing role of management
[B]the revival of the banking system
[C]the banks’long-term asset losses
[D]the weakening of its independence

38.According to Paragraph 4, McCreevy objects to the IASB’s attempt to
[A]keep away from political influences.
[B]evade the pressure from their peers.
[C]act on their own in rule-setting.
[D]take gradual measures in reform.

39.The author thinks the banks were “on the wrong planet ”in that they
[A]misinterpreted market price indicators
[B]exaggerated the real value of their assets
[C]neglected the likely existence of bad debts.
[D]denied booking losses in their sale of assets.

40.The author’s attitude towards standard-setters is one of
[A]satisfaction.
[B]skepticism.
[C]objectiveness
[D]sympathy
Text 4 参考答案36-40题 ADCBD

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