Section Ⅱ Reading Comprehension
Of all the changes that have taken place in English-language newspapers during the past quarter-century, perhaps the most far-reaching has been the inexorable decline in the scope and seriousness of their arts coverage.
It is difficult to the point of impossibility for the average reader under the age of forty to imagine a time when high-quality arts criticism could be found in most big-city newspapers. Yet a considerable number of the most significant collections of criticism published in the 20th century consisted in large part of newspaper reviews. To read such books today is to marvel at the fact that their learned contents were once deemed suitable for publication in general-circulation dailies.
We are even farther removed from the unfocused newspaper reviews published in England between the turn of the 20th century and the eve of World War II, at a time when newsprint was dirt-cheap and stylish arts criticism was considered an ornament to the publications in which it appeared. In those far-off days, it was taken for granted that the critics of major papers would write in detail and at length about the events they covered. Theirs was a serious business, and even those reviewers who wore their learning lightly, like George Bernard Shaw and Ernest Newman, could be trusted to know what they were about. These men believed in journalism as a calling, and were proud to be published in the daily press. “So few authors have brains enough or literary gift enough to keep their own end up in journalism,” Newman wrote, “that I am tempted to define ‘journalism’ as ‘a term of contempt applied by writers who are not read to writers who are’.”
Unfortunately, these critics are virtually forgotten. Neville Cardus, who wrote for the Manchester Guardian from 1917 until shortly before his death in 1975, is now known solely as a writer of essays on the game of cricket. During his lifetime, though, he was also one of England’s foremost classical-music critics, a stylist so widely admired that his Autobiography (1947) became a best-seller. He was knighted in 1967, the first music critic to be so honored. Yet only one of his books is now in print, and his vast body of writings on music is unknown save to specialists.
Is there any chance that Cardus’s criticism will enjoy a revival? The prospect seems remote. Journalistic tastes had changed long before his death, and postmodern readers have little use for the richly upholstered Vicwardian prose in which he specialized. Moreover, the amateur tradition in music criticism has been in headlong retreat.
1、21. It is indicated in Paragraphs 1 and 2 that ________.
A arts criticism has disappeared from big-city newspapers
B English-language newspapers used to carry more arts reviews
C high-quality newspapers retain a large body of readers
D young readers doubt the suitability of criticism on dailies
答案解析：
答案精析：根据题干可定位至文章第一、二段。文章第一段指出英国报纸的艺术报道在范围和严肃性方面都已经衰落，第二段指出现在人们对于日报上刊登大量的文艺评论感到惊讶，由此可知，现在的报纸上很少像过去一样刊登文艺评论，因此选择B项。
错项排除：文章二段第一句指出，过去大多数大城市的报纸上都刊登高质量的文艺评论，但这并不意味着艺术评论已从大城市的报纸上消失，因此排除A项。文章第二段提及high-quality arts criticism并未提及high-quality newspapers，因此排除C项。第二段最后一句指出人们对于日报上刊登大量的文艺评论感到惊讶，但并不能推断出年轻人对这种做法产生质疑，因此排除D项。
2、22. Newspaper reviews in England before World War II were characterized by ________.
A free themes
B casual style
C elaborate layout
D radical viewpoints
答案解析：
答案精析：根据题干中的World War II可定位至文章第三段。根据文章第三段第一句可知，20世纪初期到二战前夕的英国报纸文章的特点是unfocused。unfocused在此处可理解为“没有重点的”，也就是主题自由。因此选择A项。
错项排除：文章第三段第三句提及当时的作家将新闻评论看做是严肃的事业，因此英国报纸评论应为严谨的，故B项错误。文章未提及当时新闻评论的布局和观点，因此排除C项和D项。
3、23. Which of the following would Shaw and Newman most probably agree on?
A It is writers’ duty to fulfill journalistic goals.
B It is contemptible for writers to be journalists.
C Writers are likely to be tempted into journalism.
D Not all writers are capable of journalistic writing.
答案解析：
答案精析：根据题干中的Shaw and Newman可定位至文章第三段第三至五句。根据第三段最后一句中So few authors have brains enough or literary gift enough to keep their own end up in journalism可知，很少有作家拥有足够的头脑或文学天赋保证他们在新闻业坚持下去。由此可以看出，并非所有的作家都有能力进行新闻写作，因此选择D项。
错项排除：A项在文章中未提及，故排除。文章提出作家把新闻工作当成一种使命，并为自己的文章能刊登而感到自豪，由此可知，两人并不认为新闻工作是可鄙的。原文提及I am tempted to define ‘journalism’ as…（不禁想把‘新闻业’定义为……），并未说明作家可能被吸引到新闻工作之中，因此排除C项。
长难句分析：We are even farther removed from the unfocused newspaper reviews published in England between the turn of the 20th century and the eve of World War II, at a time when newsprint was dirt-cheap and stylish arts criticism was considered an ornament to the publications in which it appeared.
本句的主干为We are even farther removed…，from the unfocused newspaper reviews为状语，published in…World War II为过去分词短语作后置定语，逗号之后为状语，when引导定语从句，修饰a time，in which引导定语从句，修饰the publications。
句意为：从20世纪初到二战前夕，在英国发表的那些报纸评论话题广泛，这与现在就更不相同了。当时，新闻用纸非常便宜，辞藻华丽的文艺评论被认为是对刊登这种内容出版物的装饰。
4、24. What can be learned about Cardus according to the last two paragraphs?
A His music criticism may not appeal to readers today.
B His reputation as a music critic has long been in dispute.
C His style caters largely to modern specialists.
D His writings fail to follow the amateur tradition.
答案解析：
答案精析：根据题干中的人名Cardus可定位至文章第四段。第四段首句指出，令人遗憾的是，这些评论家几乎被人们遗忘了。该段最后一句提及卡达斯是英国重要的音乐评论人，除了专业人士之外，他的大量作品如今都不为人知。由此可推测出卡达斯的音乐评论对当今读者没有太大的吸引力，因此选择A项。
错项排除：文章只提及卡达斯作为音乐评论家的声誉，后来逐渐淡出人们的视线，并未提及他的声誉饱受争议，因此排除B项。根据第四段最后一句可知，卡达斯在音乐评论方面的大量作品多为专业人士所了解，但是并不能说明他的风格主要迎合专业人士，因此排除C项。文章最后一段提及业余爱好者撰写音乐评论的传统已经逐渐衰落，并不是说他的文章未遵循业余传统，因此排除D项。
5、25. What would be the best title for the text?
A Newspapers of the Good Old Days
B The Lost Horizon in Newspapers
C Mournful Decline of Journalism
D Prominent Critics in Memory
答案解析：
答案精析：文章第一段指出英国报纸上的艺术报道在范围和严肃性方面都已经衰落，随后介绍了过去艺术评论的辉煌，也介绍了报纸文艺评论的现状：曾经的评论家们被人们渴望，但文艺评论复现的前景令人担忧。由此可知，艺术评论已经不是报刊的一个重要的领域和板块了，故B项正确。
错项排除：文章提及报刊评论在过去饱受关注，随后谈论了该行业发生的变化和文艺评论复现的前景渺茫，因此A项以偏概全，不能作为文章的标题。文章讨论的是报刊文艺评论的衰落，而非新闻的衰落，因此排除C项。文章揭示了报纸文艺评论逐渐走向衰退，而不是回忆杰出的评论家，因此排除D项。
Section Ⅱ Reading Comprehension
Over the past decade, thousands of patents have been granted for what are called business methods. Amazon.com received one for its “one-click” online payment system. Merrill Lynch got legal protection for an asset allocation strategy. One inventor patented a technique for lifting a box.
Now the nation’s top patent court appears completely ready to scale back on business-method patents, which have been controversial ever since they were first authorized 10 years ago. In a move that has intellectual-property lawyers abuzz, the U.S. Court of Appeals for the Federal Circuit said it would use a particular case to conduct a broad review of business-method patents. In re Bilski, as the case is known, is “a very big deal”, says Dennis D. Crouch of the University of Missouri School of Law. It “has the potential to eliminate an entire class of patents.”
Curbs on business-method claims would be a dramatic about-face, because it was the Federal Circuit itself that introduced such patents with its 1998 decision in the so-called State Street Bank case, approving a patent on a way of pooling mutual-fund assets. That ruling produced an explosion in business-method patent filings, initially by emerging Internet companies trying to stake out exclusive rights to specific types of online transactions. Later, more established companies raced to add such patents to their files, if only as a defensive move against rivals that might beat them to the punch. In 2005, IBM noted in a court filing that it had been issued more than 300 business-method patents, despite the fact that it questioned the legal basis for granting them. Similarly, some Wall Street investment firms armed themselves with patents for financial products, even as they took positions in court cases opposing the practice.
The Bilski case involves a claimed patent on a method for hedging risk in the energy market. The Federal Circuit issued an unusual order stating that the case would be heard by all 12 of the court’s judges, rather than a typical panel of three, and that one issue it wants to evaluate is whether it should “reconsider” its State Street Bank ruling.
The Federal Circuit’s action comes in the wake of a series of recent decisions by the Supreme Court that has narrowed the scope of protections for patent holders. Last April, for example, the justices signaled that too many patents were being upheld for “inventions” that are obvious. The judges on the Federal Circuit are “reacting to the anti-patent trend at the Supreme Court”, says Harold C. Wegner, a patent attorney and professor at George Washington University Law School.
6、26. Business-method patents have recently aroused concern because of ________.
A their limited value to businesses
B their connection with asset allocation
C the possible restriction on their granting
D the controversy over their authorization
答案解析：
答案精析：根据题干中的Business-method和recently可定位至文章第二段。第二段首句指出，国家最高专利法院为减少商业方法专利做好了准备。由此可知，商业方法由于授予被限制，最近备受关注，因此选择C项。
错项排除：文章首段指出，过去十年里，企业争相申请这个专利，由此可见商业方法专利有十分重要的商业价值，A项与此相悖，故排除。文章在举例时提及Merrill Lynch公司为了资产分配策略申请了专利，但不能说明商业方法必须与资产配置有联系，因此排除B项。文章第二段首句指出，这项专利从十年前首次获得批准就饱受争议，并非最近发生的事情，因此排除D项。
7、27. Which of the following is true of the Bilski case?
A Its ruling complies with the court decisions.
B It involves a very big business transaction.
C It has been dismissed by the Federal Circuit.
D It may change the legal practices in the U.S.
答案解析：
答案精析：根据题干中的Bilski case可定位至文章第二段第三句。根据定位句可知，比尔斯基案关系到商业方法专利是否会被废除，而一旦商业方法专利被废除，对此类案例的法律裁决也会改变，因此正确答案为D项。
错项排除：文章第二段提及，美国联邦巡回上诉法院声称会用一起特定的案例对商业方法专利进行广泛的复审。由此可知，法院尚未对此案件进行判决，因此A项和C项错误，故排除。文章第二段第三句提及a very big deal（一个大事件），此处指案件的影响非常大，但不能推断出是一宗非常大的商业交易，因此排除B项。
长难句分析：In a move that has intellectual-property lawyers abuzz, the U.S. Court of Appeals for the Federal Circuit said it would use a particular case to conduct a broad review of business-method patents.
本句的主语为the U.S. Court of Appeals for the Federal Circuit said…，句首的介词短语作状语，that has intellectual-property lawyers abuzz为定语从句，修饰a move。it would use…business-method patents为宾语从句，其中to conduct a broad review of business-method patents为目的状语。
句意为：美国联邦巡回上诉法院的一个提案引得知识产权律师们议论纷纷。在该提案中，美国联邦巡回上诉法院表示，它将借审理一个特殊的待审案件为契机，对商业方法专利进行广泛审查。
8、28. The word “about-face” (Line 1, Para. 3) most probably means ________.
A loss of good will
B increase of hostility
C change of attitude
D enhancement of dignity
答案解析：
答案精析：根据题干可定位至文章第三段第一行。根据文章第二段第一句可知，现在最高专利法院准备缩减商业方法专利权，而第三段第一句指出商业方法专利权是联邦巡回法院在1998年引入的。联邦法院前后对商业方法专利的态度不同，由此可知“about-face”意思是“态度转变”，因此选择C项。
错项排除：A项和B项语义重复，不可能同时正确，故排除；原文没有提及法院的尊严问题，故排除D项。
9、29. We learn from the last two paragraphs that business-method patents ________.
A are immune to legal challenges
B are often unnecessarily issued
C lower the esteem for patent holders
D increase the incidence of risks
答案解析：
答案精析：根据题干可定位至文章最后两段。根据第五段可知，最高法院的法官表示，已经有太多的专利权授予给了平淡无奇的发明，由此可见，法官对商业方法专利持负面态度，认为商业方法专利往往是没有必要的，B项正确。
错项排除：文章多次提及商业方法专利有可能被法院限制甚至取消，由此可见商业方法专利会受到法律的挑战，因此排除A项。文章未提及专利对人的尊重，因此排除C项。文章第四段第一句提及，比尔斯基案涉及一项能源市场中风险规避方法的专利，并不能推测出商业方法专利会增加风险，因此排除D项。
10、30. Which of the following would be the subject of the text?
A A looming threat to business-method patents.
B Protection for business-method patent holders.
C A legal case regarding business-method patents.
D A prevailing trend against business-method patents.
答案解析：
答案精析：通读全文可知，本文主要讨论商业方法专利的问题。文章围绕法院对商业专利权的态度转变展开，法院由认可、授予到质疑、准备缩减甚至取消，可见商业方法专利面临着潜在的威胁，因此选择A项。
错项排除：文章未提及商业方法专利的持有人问题，因此排除B项。文章提及比尔斯基案意义重大，关于它的判决结果可能会影响到商业方法专利的废除，但这一案例只是一个引子，用来引出文章的主题，并非文章的主题，所以排除C项。最后两段虽然涉及法院的新举措，但这一举措是对最高法院反专利趋势的回应，并未提及行动尚处于流行的趋势，故D项排除。
Section Ⅱ Reading Comprehension
In his book The Tipping Point, Malcolm Gladwell argues that “social epidemics” are driven in large part by the actions of a tiny minority of special individuals, often called influentials, who are unusually informed, persuasive, or well connected. The idea is intuitively compelling, but it doesn’t explain how ideas actually spread.
The supposed importance of influentials derives from a plausible-sounding but largely untested theory called the “two-step flow of communication”: Information flows from the media to the influentials and from them to everyone else. Marketers have embraced the two-step flow because it suggests that if they can just find and influence the influentials, those selected people will do most of the work for them. The theory also seems to explain the sudden and unexpected popularity of certain looks, brands, or neighborhoods. In many such cases, a cursory search for causes finds that some small group of people was wearing, promoting, or developing whatever it is before anyone else paid attention. Anecdotal evidence of this kind fits nicely with the idea that only certain special people can drive trends.
In their recent work, however, some researchers have come up with the finding that influentials have far less impact on social epidemics than is generally supposed. In fact, they don’t seem to be required at all.
The researchers’ argument stems from a simple observation about social influence: With the exception of a few celebrities like Oprah Winfrey—whose outsize presence is primarily a function of media, not interpersonal, influence—even the most influential members of a population simply don’t interact with that many others. Yet it is precisely these non-celebrity influentials who, according to the two-step-flow theory, are supposed to drive social epidemics, by influencing their friends and colleagues directly. For a social epidemic to occur, however, each person so affected, must then influence his or her own acquaintances, who must in turn influence theirs, and so on; and just how many others pay attention to each of these people has little to do with the initial influential. If people in the network just two degrees removed from the initial influential prove resistant, for example, the cascade of change won’t propagate very far or affect many people.
Building on the basic truth about interpersonal influence, the researchers studied the dynamics of social influence by conducting thousands of computer simulations of populations, manipulating a number of variables relating to people’s ability to influence others and their tendency to be influenced. They found that the principal requirement for what is called “global cascades”—the widespread propagation of influence through networks—is the presence not of a few influentials but, rather, of a critical mass of easily influenced people.
11、31. By citing the book The Tipping Point, the author intends to ________.
A analyze the consequences of social epidemics
B discuss influentials’ function in spreading ideas
C exemplify people’s intuitive response to social epidemics
D describe the essential characteristics of influentials
答案解析：
答案精析：根据题干中的The Tipping Point可定位至第一段首句。作者开篇引用了该书的观点，随后以此为例子对有影响力的人士在风尚传播中的作用进行讨论。由此可见，作者的意图是借此引出话题，讨论影响力人士在社会风尚传播中的影响究竟有多大，因此选择B项。
错项排除：文章讨论社会风尚的推动力，而不是讨论社会风尚的后果，因此排除A项。文章第二段中提及从直觉上讲，这种观点令人信服，但是并不是说明作者例证人们对社会风尚的直觉反应，因此排除C项。文章虽然提及有影响力的人士的几种特征，但只是举例带过，下文没有就这些特征展开讨论，故排除D项。
12、32. The author suggests that the “two-step-flow theory” ________.
A serves as a solution to marketing problems
B has helped explain certain prevalent trends
C has won support from influentials
D requires solid evidence for its validity
答案解析：
答案精析：根据题干中的“two-step-flow theory”可定位至文章第二段第一句。根据定位句可知，作者在介绍“两级传播”理论时谈到了自己对这一理论的评价：a plausible-sounding but largely untested theory（听起来合理，但很大程度上未经验证）。由此可知，作者认为该理论需要进行更多的验证，所以选择D项。
错项排除：A项将营销人员对“两级流动传播理论”的看法说成作者的看法，故错误。文章使用 seems to explain而并非helped explain，故排除B项。文章第二段第二句提及，营销人员已经接受了两级传播理论，并介绍了原因，由此可见支持和欢迎两级传播理论的人是营销人员，而不是有影响力的人士，故排除C项。
13、33. What the researchers have observed recently shows that ________.
A the power of influence goes with social interactions
B interpersonal links can be enhanced through the media
C influentials have more channels to reach the public
D most celebrities enjoy wide media attention
答案解析：
答案精析：根据题干中的researchers have observed可定位至文章第四段。根据定位句可知，正是这些不出名但是有影响力的人通过直接影响他们的朋友和同事，促进了社会风尚的发展。第三句指出，每个受影响的人随后都去影响自己熟悉的人，然后这些被影响的人必须继而去影响他们所熟悉的人。由此可知，随着社会交往的增加，受影响的人会越来越多，因此影响力也会变得越来越大，因此选择A项。
错项排除：文章指出很多名人的影响力主要是媒体影响的作用，但不能推测出人际关系可以通过新闻媒体得以增强，因此排除B项。文章未提及接触公众的渠道，因此排除C项。文章第四段第一句提及，像奥普拉·温弗瑞这样的少数名人的强大影响力主要是媒体的作用，但是这并不等同于大多数名人受到媒体的广泛关注，因此排除D项。
14、34. The underlined phrase “these people” in Paragraph 4 refers to the ones who ________.
A stay outside the network of social influence
B have little contact with the source of influence
C are influenced and then influence others
D are influenced by the initial influential
答案解析：
答案精析：根据题干可定位至文章第四段。根据第四段第三句中each person so affected must then influence his or her own acquaintances, who must in turn influence theirs可知，需要每个受到影响的人随后都去影响他们熟悉的人，这些人必须继而去影响他们所熟悉的人。划线短语指那些受到他人影响，继而又去影响他人的人，因此选择C项。
错项排除：文章提及这些人与最初有影响力的人存在两个层级的距离，而并未提及这些人是远离社会影响网络的人，故排除A项。B项利用原文内容设置干扰，原文has little to do with the initial influential的主语不是these people，因此选项B错误。文章指出，在传播过程中，并非所有人都是被最初那位有影响力的人所影响的，该选项忽视了后来受影响且影响别人这一方面，因此排除D项。
15、35. What is the essential element in the dynamics of social influence?
A The eagerness to be accepted.
B The impulse to influence others.
C The readiness to be influenced.
D The inclination to rely on others.
答案解析：
答案精析：根据题干中的dynamics of social influence可定位至文章第五段。根据第五段第二句可知，出现全球性影响链的最主要因素不是个别影响力人士的存在，而是因为有相当数量易受影响的人群，因此选择C项。
错项排除：文章讨论了社会风尚的发展靠人来推动和传播，而不是人本身被接受的问题，因此排除A项。文章提及如果在影响链中有一个环节的人们抵制流行的趋势，不愿被影响，那么潮流的影响力就会极大地降低，因此重要的不在于是否愿意影响别人，而在于是否愿意被别人影响，因此B项错误。原文未提及依赖他人，故排除D项。
长难句分析：They found that the principal requirement for what is called “global cascades”—the widespread propagation of influence through networks—is the presence not of a few influentials but, rather, of a critical mass of easily influenced people.
本句的主干为They found…that引导宾语从句。宾语从句中的主语为the principal requirement，两个破折号之间的部分为“global cascades”的同位语。
句意为：研究人员发现，实现“全球影响链”，即影响力通过人际网络实现广泛传播，其主要条件并非存在少数有影响力的人，而是存在很多容易受他人影响的人。
Section Ⅱ Reading Comprehension
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 lobbying 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 it 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 illiquidity of markets, not the likely extent of bad debts. The truth will not be known for years. But bank’s 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 concessions.
16、36. 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
答案解析：
答案精析：根据关键词bankers complained和they were forced可定位到第一段第二句。定位句的下一句中可以得知银行抱怨的内容：他们制定的准则迫使自己汇报巨额损失，以第三方出价而非经理或监管部门定价来估值资产。由此可知，standard-setters给出的规定是用来资产评估（value assets）的，与A项的asset evaluation同义，而这种估值方式却受到抱怨，与A含义吻合。
错项排除：B项关键词third parties在原文中对应的句子是关于出价标准的，与collect payments无关。原文没有体现C项的cooperate所以排除。D项的reevaluate也不是银行家的行为，银行家对应的谓语是value，所以D排除。
17、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
答案解析：
答案精析：根据关键词rule changes of the FASB可定位到第三段第一、二句。定位句指出，FASB修改的准则包括给银行更多评估非流动资产的自由和长期资产中承认损失的灵活性。第三段指出规则修改的细则，第二段对修改的理论进行了分析。第三段第二句指出，对资本市场重要的标准的独立性被削弱，其中compromise与weakening为同义词，所以D正确。
错项排除：原文提到FASB的措施还增强了the use of judgment by management，与A项的diminishing相反，故排除A项。B项的revival在第二段中提到是会变难的，所以排除。C项利用原文第三段第二句中出现的losses和long term asset进行干扰，但原文说的是这会使银行在确认收益表中的长期资产损失中有更大的灵活性，并不是说这一措施会导致银行长期的财产损失，故排除C项。
18、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
答案解析：
答案精析：根据关键词McCreevy和IASB可定位到第四段第三句。第四段开头表明了欧洲官员和IASB在会计准则和制定问题的态度：暂时不进行改革，仍保持独立性，但其妥协的压力非常大。最后麦克雷维表示IASB不处在政治真空中，而是在现实中。由此可知，人们不能凭借自己的意志做决定，可见他反对委员会独自做决定。
错项排除：A项对应McCreevy说的not live in a political vacuum，但这是他的观点而非IASB客观正在做的事，所以排除。B项的peer pressure在原文中未提及，pressure指的是来自准则修订而非同行间。D项的“逐步的改革措施”也在原文未提及。
19、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
答案解析：
答案精析：根据题干中的on the wrong planet可定位至第五段第一句划线部分。该句意为：作者认为银行不切实际，因为银行广泛存在高估财产的现象。B项的exaggerated是原文overvalued的同义替换。因此选择B项。
错项排除：A项的关键词misinterpret没有在文中体现，故排除。文章第五段第二句提到bad debts，但此处表示市价没有反映出坏账的程度，因此排除C项。原文只提及银行不愿提及账面损失，而非否认账面损失，故排除D项。
20、40. The author’s attitude towards standard-setters is one of ________.
A satisfaction
B skepticism
C objectiveness
D sympathy
答案解析：
答案精析：文章开头提及银行家对会计标准颇有怨言，随后说明保持会计准则制定者的独立性非常重要，然后对其在压力面前做出的让步表示无奈。由此可知，作者反对银行的做法，与会计准则制定者观点一致。因此选择D项。
错项排除：作者并未表现出对标准制定者现在的工作是否满意，所以A和B两项排除。作者也明确表示出了反对银行呼吁、支持标准制定者履行职责，所以也并非客观态度，C项排除。
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