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：A
答案句：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.
参考译文：银行抱怨道，这些规则迫使他们报告巨额亏损，这太不公平了。这些规则规定，他们必须以第三方愿意支付的价格来评估某些资产，而不是管理层和监管机构希望的价格。
定位线索：题干“Bankers complained”→答案句“moan the banks”；文中“forced them to report enormous losses”对应选项A“unfavorable asset evaluation rules”；文中“value some assets at the price a third party would pay”对应选项A中的“asset evaluation rules”。
解析：题干问银行抱怨被迫做什么，答案句直接引用银行抱怨内容：规则迫使他们报告巨额亏损，且必须按第三方价格评估资产，这正是不利的资产评估规则，对应A。B项“collect payments from third parties”偷换概念，文中是“value assets at the price a third party would pay”，并非向第三方收款；C项“cooperate with the price managers”曲解原文，原文说“not the price managers...would like them to fetch”，是反对而非合作；D项“reevaluate some of their assets”范围扩大，文中特指按第三方价格评估，而非一般性重估。
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：D
答案句：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.
参考译文：细节可能无法知晓，但准则制定者的独立性——这对资本市场的正常运作至关重要——正在受到损害。而且，除非银行以能吸引买家的价格持有有毒资产，否则重振银行体系将很困难。
定位线索：题干“the rule changes of the FASB”→答案句“the independence of standard-setters...is being compromised”；文中“compromised”对应选项D“weakening”；文中“independence”对应选项D“its independence”。
解析：题干问FASB规则变化可能导致什么结果，答案句明确指出准则制定者的独立性正在受到损害（compromised），即独立性被削弱，对应D。A项“diminishing role of management”无中生有，文中提到“the use of judgment by management”反而增强；B项“revival of the banking system”与原文相反，原文说除非银行以吸引买家的价格持有资产，否则复兴困难；C项“long-term asset losses”偷换概念，文中说规则变化给了银行更多灵活性来确认长期资产损失，并非导致损失。
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：C
答案句：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.
参考译文：欧洲专员查理·麦克里维警告IASB说，它“并非生活在政治真空中”，而是“在现实世界中”，而且欧洲可能还会制定不同的规则。
定位线索：题干“McCreevy objects to the IASB's attempt”→答案句“warned the IASB that it did 'not live in a political vacuum'”；文中“not live in a political vacuum”对应选项C“act on their own in rule-setting”；文中“Europe could yet develop different rules”暗示IASB不应独立行动。
解析：题干问McCreevy反对IASB的什么企图，答案句显示McCreevy警告IASB不要脱离政治现实，暗示其不应独立制定规则，对应C“act on their own in rule-setting”。A项“keep away from political influences”与原文相反，McCreevy正是批评IASB试图远离政治影响；B项“evade the pressure from their peers”无中生有，文中未提及同行压力；D项“take gradual measures in reform”曲解原文，IASB说“does not want to act without overall planning”是反对仓促行动，而非McCreevy反对渐进措施。
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：B
答案句：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.
参考译文：银行才是脱离现实的一方，它们的账目严重高估了资产。如今它们辩称市场价格夸大了损失，因为价格主要反映市场的暂时流动性不足，而非坏账的可能程度。
定位线索：题干“on the wrong planet”→答案句“with accounts that vastly overvalued assets”；文中“vastly overvalued assets”对应选项B“exaggerated the real value of their assets”；文中“overvalued”对应选项B“exaggerated”。
解析：题干问作者认为银行“on the wrong planet”的原因，答案句直接说明原因是“accounts that vastly overvalued assets”，即高估资产价值，对应B。A项“misinterpreted market price indicators”是银行自己的辩解（“they argue that market prices overstate losses”），并非作者观点；C项“neglected the likely existence of bad debts”偷换概念，文中说银行认为市场价格反映的是流动性不足而非坏账，并非忽视坏账存在；D项“denied booking losses in their sale of assets”无中生有，文中提到银行“will not sell assets for fear of booking losses”，是害怕而非否认。
40. The author’s attitude towards standard-setters is one of
- A. satisfaction.
- B. skepticism.
- C. objectiveness.
- D. sympathy.
答案：D
答案句：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.
参考译文：成功的市场需要独立甚至好斗的准则制定者。FASB和IASB正是如此，例如，它们顶住特殊利益集团的敌意，清理了股票期权和养老金的规则。但现在向批评者让步，它们是在招致更多让步的压力。
定位线索：题干“author's attitude towards standard-setters”→答案句“Successful markets require independent and even combative standard-setters”；文中“require”和“have been exactly that”体现作者肯定态度；文中“cleaning up rules...against hostility”对应选项D“sympathy”（作者同情其处境）。
解析：题干问作者对准则制定者的态度，答案句显示作者认为市场需要独立且好斗的准则制定者，并称赞FASB和IASB正是如此，同时指出它们现在“giving in to critics”是“inviting pressure”，流露出同情，对应D。A项“satisfaction”程度过重，作者虽肯定其过去表现，但对其现在让步表示担忧；B项“skepticism”与原文相反，作者明确支持准则制定者；C项“objectiveness”不准确，作者有明显倾向性，并非纯客观。