閱讀對于大家一直是難以言說的痛，尤其是非常專業的題材。對于這種文章大家還是要緊跟做題步驟，定位、替換、排除，對于文章中專業知識我們沒有必要知道，因為在那么短的幾分鐘時間內，我們無法去參透內容，所以在平時需要大家去擴充知識，多多益善。
今天老師給大家講解2010年text4文章中的兩道細節題，看看我們如何在不太了解專業的情況下去把題目做對。
2010 Text 4
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 statement. 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 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 word” 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 form special interests. But by giving in to critics now they are inviting pressure to make more concessions.
這篇文章是作者對目前會計準則因為銀行家們的游說而改變表示不認同，并指出了銀行存在虧損的根本原因和解決方法。
36. Bankers complained that they were forced to .
A. Follow unfavorable asset evaluation rules遵守對他們不利的不動產評估規則
B. Collect payment from third parties從第三方那里獲得支付
C. Cooperate with the price managers和價格管理者合作
D. Reevaluate some of their assets重新評估他們的一些不動產
由題干定位到原文第一段第三句：Their rules, moan the banks, have forced them to report enormous losses, and it is just not fair.(銀行方面抱怨道，這些規則強迫他們匯報巨額的損失，這是不公平的)。在四個選項中，只有A涉及到rules,其他三個選項雖然在第一段都有出現，但均是視覺干擾。所以關鍵還是定位準確，再去分析線索句。
37. According to the author, the rule changes of the FASB may result in .
A. the diminishing role of management管理作用的降低
B. the revival of the banking system銀行系統的復蘇
C. the banks’ long-term asset losses銀行長期的不動產損失
D. the weakening of this independence使它的獨立性受到削弱
從題干關鍵詞rule changes和FASB可以定位到第三段，但是第三段中與題干設問相關的語句在第二句：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 statement.這句是和銀行相關，對應到選項中只有B選項，但是B的意思和該句話又有出入，況且通過對上一段的理解，我們大概能夠看出作者對于銀行的態度是一種微微的譴責，對這個機構是持同情態度。因此從另一方面來看，給予銀行更多自由意味著自己越發妥協，自己的獨立性受到威脅，對應著第二段中 the independence of standard-setters, essential to the proper functioning of capital markets, is being compromised.
不管文章內容如何紛繁復雜，哪怕我們對所涉及的專業知識一無所知，但做對題是王道，我們還是可以根據我們的定位及相關分析把題目做對。所以要做好有可能讀不懂文章內容的心理準備，但不變的應對是需要我們一直謹記的。