四、英语阅读理解题 阅读下列短文，从每题所给的四个选项A、B、C和D中，选出最佳选项。 Bankers 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 it's 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. 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. After a bruising encounter with Congress, America's 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 statements. Bob Herz, the FASB's 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". European ministers instantly demanded that the International Accounting Standards Board (IASB) do likewise. The IASB says it does not want to act without overall planning, but the pressure to fold when it completes its reconstruction of rules later this year is strong. Charlie McCreevy, a European commissioner, warned the IASB that it did "not live in a political vacuum" but "in the real world" and that Europe could yet develop different rules. It was banks that were on the wrong planet, with accounts that vastly overvalued assets. Today they argue that market prices overstate losses, because they largely reflect the temporary illquidity of markets, not the likely extent of bad debts. The truth will not be known for years. But banks' shares trade below their book value, suggesting that investors are skeptical. And dead markets partly reflect the paralysis of banks which will not sell assets for fear of booking losses, yet are reluctant to buy all those supposed bargains. To get the system working again, losses must be recognized and dealt with. America's new plan to buy up toxic assets will not work unless banks mark assets to levels which buyers find attractive Successful markets require independent and even combative standard-setters. The FASB and IASB have been exactly that, cleaning up rules on stock options and pensions, for example, against hostility from special interests. But by giving in to critics now they are inviting pressure to make more concession.
1. Bankers complained that they were forced to ______.
A.follow unfavorable asset evaluation rules
B.collect payments from third parties
C.cooperate with the price managers
D.reevaluate some of their assets
A B C D
A
[解析] 事实细节题。根据题干中的关键词bankers和complained迅速定位至原文第一段。该段第三句中的moan the banks(银行业抱怨)和题干中的bankers complained意义相同。该段第三、四句描述了银行业抱怨的内容，并认为这是不公平的。故选A项。
2. According to the author, the rule changes of the FASB may result in ______.
4. 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
A B C D
B
[解析] 推理判断题。根据题干中的关键词on the wrong planet快速定位至原文第五段第一句。该句指出，银行的账目极大地高估了自己的资产，所以作者认为银行的想法不切实际。故选B项。
5. The author' s attitude towards standard-setters is one of
A.satisfaction
B.skepticism
C.objectiveness
D.sympathy
A B C D
D
[解析] 观点态度题。根据第一段第二句的taking aim at(矛头指向)，第二段第一句的unfortunately(不幸的是)以及第五段第一句的“It was banks that were on the wrong planet.”(事实是银行的想法不切实际)可以推断银行做错了事情却错怪会计准则制定者，由此可知，作者对会计准则制定者的态度是同情的。故选D项。
The journal Science is adding an extra round of statistical checks to its peer-review process, editor-in-chief Marcia McNutt announced today. The policy follows similar efforts from other journals, after widespread concern that basic mistakes in data analysis are contributing to the irreproducibility of many published research findings. "Readers must have confidence in the conclusions published in our journal," writes McNutt in an editorial. Working with the American Statistical Association, the journal has appointed seven experts to a statistics board of reviewing editors (SBoRE). Manuscript will be flagged up for additional scrutiny by the journal's internal editors, or by its existing Board of Reviewing Editors or by outside peer reviewers. The SBoRE panel will then find external manuscripts. Asked whether any particular papers had impelled the change, McNutt said: "The creation of the 'statistics board' was motivated by concerns broadly with the application of statistics and data analysis in scientific research and is part of Science's overall drive to increase reproducibility in the research we publish." Giovanni Parmigiani, a biostatistician at the Harvard School of Public Health, is a member of the SBoRE group. He says he expects the board to "play primarily an advisory role". He agreed to join because he "found the foresight behind the establishment of the SBoRE to be novel, unique and likely to have a lasting impact. This impact will not only be through the publications in Science itself, but hopefully through a larger group of publishing places that may want to model their approach after Science." John Ioannidis, a physician who studies research methodology, says that the policy is "a most welcome step forward" and "long overdue". " Most journals are weak in statistical review, and this damages the quality of what they publish. ! think that, for the majority of scientific papers nowadays, statistical review is more essential than expert review," he says. But he noted that biomedical journals such as Annals of Internal Medicine, the Journal of the American Medical Association and The Lancet pay strong attention to statistical review. Professional scientists are expected to know how to analyze data, but statistical errors are alarmingly common in published research, according to David Vaux, a cell biologist. Researchers should improve their standards, he wrote in 2012, but journals should also take a tougher line, "engaging reviewers who are statistically literate and editors who can verify the process". Vaux says that Science's idea to pass some papers to statisticians "has some merit, but a weakness is that it relies on the board of reviewing editors to identify 'the papers that need scrutiny' in the first place".
6. It can be learned from Paragraph 1 that ______.
A.Science intends to simplify its peer-review process
B.journals are strengthening their statistical checks
C.few journals are blamed for mistakes in data analysis
D.lack of data analysis is common in research projects
8. Giovanni Parmigiani believes that the establishment of the SBoRE may ______.
A.pose a threat to all its peers
B.meet with strong opposition
C.increase Science's circulation
D.set an example for other journals
A B C D
D
[解析] 事实细节题。根据题干中的关键词Giovanni Parmigiani和establishment of the SBoRE快速定位至第四段。该段第三、四句指出成立统计复审编辑委员会是一种新颖独特的想法，而且很可能会有一种持续的影响，这种影响不仅会涉及《科学》杂志的出版物，还可能影响到一大批出版机构，它们可能会模仿《科学》杂志的做法。可见成立统计复审编辑委员会会影响到其他杂志。故选D项。
9. David Vaux holds that what Science is doing now ______.
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