1、会计硕士专业学位联考英语(二)-23 (1)及答案解析(总分：100.00，做题时间：90 分钟)一、Translation(总题数：5，分数：100.00)1.Some small traders worry that eBay has lost interest in them. They say it“s increasingly focused on winning business from large retailers instead. “In this six to seven years I“ve been doing it, I have seen it changed q
2、uite a lot as well. It has gone from kind of embracing the smaller sellers to now embracing the larger companies. They are making themselves into more of a marketplace, almost like Amazon. It seems that if what they“re going for, they“re looking to make eBay into this marketplace of major retailers
3、and big sellers. And this has kind of squeezed on small people because when people search, the smaller sellers tend to come up lesser in the ratings or lower in the ratings, so they are harder to find their items. And so eBay has changed into more of a corporation as opposed to the small company.“ E
4、Bay is now pursuing new business models. It“s also facing a radical shift in the way people use its services. It“s started out as a pure auction site, but now most transactions are done at a fixed price which makes eBay more similar to other online retailers. Some say it“s merely adapting to changed
5、 market conditions. Others worry that eBay is in danger of losing its soul. 注释： (1)retailer n. 零售商 (2)kind of(口语表程度)，有几分，有点 (3)embrace v. 拥抱 (4)Amazon 亚马逊交易网站 (5)squeeze v. 压，挤 (6)pursue v. 追赶，追逐 (7)auction n. 拍卖，竞拍 (8)transaction n. (商业)交易 (9)similar a. 类似的，同样的 (10)adapt v. 适应，配合 （分数：20.00）_2.A hug
6、e proportion of the Iranian budget is spent on subsidizing a wide range of goods for Iranian consumers from food to refined petroleum. President Ahmadinejad has been proposing a big cut in that subsidy. His argument is that it should be replaced with cash handouts to the most needy. But the Iranian
7、parliament is worried that Mr Ahmadinejad“s proposal could increase inflation to an annual figure of up to 50%. So members of parliament have halved the proposed cuts. There“s concern that a dramatic rise in prices could provoke a new round of unrest and perhaps lead the poorer classes to give more
8、active support to the opposition. There“re also suspicions that the real motive for the subsidy cut is to make up for a budget shortfall. Clear figures are hard to get hold of, but it seems that Mr Ahmadinejad“s government failed to build up any substantial cash reserves when oil prices were at reco
9、rd levels. For years Iranians have been suffering multiple economic problems including inflation at or above 20%. Blame is placed either on Mr Ahmadinejad“s eccentric management of Iran“s finances or on international sanctions or a combination of both. With new sanctions actively under discussion, t
10、he situation is not about to get any easier. 注释： (1)subsidize v. 资助，给补贴 subsidy n. 补贴 (2)refined petroleum 精炼石油 (3)Ahmadinejad(伊朗总统)内贾德 (4)provoke v. 致使，引起 (5)suspicion n. 怀疑 suspect v. 怀疑 (6)shortfall n. 赤字 deficit 的委婉说法，译为短缺，不足额 (7)substantial a. 实质的，大量的 substance n. 物质 (8)multiple a. 复合的，多样的 (9)e
11、ccentric a. 怪癖的，古怪的 (10)sanction n. 经济制裁 （分数：20.00）_3.Winning is often the result of persistence, of not giving up when your goal appears to be in jeopardy. “When you adopt the attitude that if you do something it will make a difference, that“s confidence,“ Rosabeth Moss Kanter, author of the bestse
12、lling book Confidence says. “Look at your situation and think of yourself as being in the middle of it. The story is rarely over, even when the great majority think it issomething every sports fan knows.“ Kicker Adam Vinatieri helped the New England Patriots football team defeat the Miami Dolphins 2
13、724 on December 29, 2002, when he kicked a 42-yard field goal in the final seconds, after many spectators had already got up from their seats to make their way out of the stadium. This event got fans saying, “It“s not over until Vinatieri kicks.“ Sure enough, in the 2004 Super Bowl, Vinatieri kicked
14、 the game-winning points for the Patriots in the final few seconds. Certainly, there will still be moments and situations that just aren“t going to go your way, and this is the time when confidence needs to be tempered by realism. If you believe in yourself so strongly that you act rashly, confidenc
15、e can actually make you “stupid“. So handle it with careand use your confidence wisely. 注释： (1)persistence n. 坚持 persist v. 坚持 (2)be in jeopardy 陷入危险中 (3)adopt v. 采纳，采取 (4)New England Patriots 美国橄榄球联盟 NFL 球队，新英格兰爱国者队 (5)field goal 目标中的，得分球 (6)spectator n. 观众 (7)Super Bowl 超级碗(美国职业橄榄球联盟冠军奖杯) (8)game-
16、winning points 比赛时制胜的重要得分 (9)temper v. 回火，锻炼，引申义考验 (10)rashly ad. 匆忙地，鲁莽地 2002 年 12 月 29 日在比赛还剩最后几秒钟时，许多球迷已起身走向体育场外，发球手亚当维纳特瑞开出一记 42 码得分球，从而帮助新英格兰爱国者队以 27:24 的比分击败了迈阿密海豚队。这次绝地反击也为球迷所津津乐道，“维纳特瑞还没开球比赛就没有结束。”果然不负众望，2004 年的超级碗决赛中还是维纳特瑞在比赛最后几秒钟的又一脚制胜得分，帮助爱国者队取得最后的胜利。 当然，在有些时候或某些情况下(事情)不会都一帆风顺，这时信心需要接受现实的
17、考验。如果你极度自信而鲁莽行事，“信心”可能会让你“自取其辱”。 所以要谨慎对待，明智地使用信心。 （分数：20.00）_4.Changing one“s diet can be difficult because it requires new food habits and learning about alternative sources of protein and iron. Cultural barriers, such as gender, race, ethnicity, education and where you live are also involved: whit
18、e men in the Midwest eat considerably more beef than their compatriots on the coasts, and education is inversely proportional to beef and meat consumption. There“s also a perceived lack of pleasure associated with going meatless because many carnivores perceive vegetarian diets as boring. In additio
19、n, historical data on rates of people adopting a vegetarian diet have risen from 0.9 percent in 1991 to about 3 percent in the U. S. now, suggesting that actions perceived as involving sacrifices of comfort or pleasure are not adopted widely. Scientists have identified several energy-saving behavior
20、s that share the obstacles of forgoing comfort and pleasure. Line-drying clothing, for instance, results in stiff fabric that can be scratchy on the skin; shorter showers can feel cold and rushed; and setting the thermostat higher in summer can make a person feel too warm. 注释： (1)alternative a. 二者任择
21、其一的，可选择的 (2)barrier n. 障碍物 (3)ethnicity n. 人种，种族 (4)considerably ad. 相当地，十分地 (5)compatriot n. 同国人，同胞 (6)inversely ad. 成反比例地 (7)perceive v. 感觉，察觉 (8)carnivore n. 食肉动物，文中指人即肉食主义者 herbivore 食草动物 (9)obstacle n. 障碍，妨碍物 (10)forgo v. 弃绝，放弃 (11)stiff a. 僵硬的 (12)scratchy a. 感觉瘙痒的 (13)thermostat n. 恒温器，文中指中央空
22、调 （分数：20.00）_5.There“s no such thing as an all-lecture class at Yale, nor at most other undergraduate colleges or business schools. Professors expect and demand engagement and discussion and students will often pipe up with questions in the middle of a salient point. In most cases, this is not consi
23、dered rude; I think American students occasionally think of themselves as consumers of the course material, with the right to get their questions answered or theories explored by the professor. In one early class of ours, the professor even wrote to students who had not been participating to request
24、 that they speak up more in class. Of course, not all participation is valid or particularly helpful. Students will often ask questions they should know the answer to, or attempt to build on a point with an off-base comment. Interestingly, if a group of students is in a class together consistently,
25、the group begins to subtly govern itself and members whose contributions might not be adding to the total experience will get the hint and aim to consider the good of the whole when raising their hand. But shifting between absorbing the lecture and participating in a conversation about it is a key f
26、eature of the classroom experience. 注释： (1)pipe up(口语用法)开始吹奏，开始唱、说 (2)salient a.显著的，突出的 (3)explore v. 探究，仔细探查 (4)participate v. 参与，分享 participation n. (5)valid a. 有充分证据的，正当的 (6)off-base a. 合成词，偏离基础的，偏离中心的 (7)consistently ad. 一致地，一贯地 (8)subtly ad敏锐地，明察秋毫地 (9)hint n.提示，暗示 （分数：20.00）_会计硕士专业学位联考英语(二)-23
27、 (1)答案解析(总分：100.00，做题时间：90 分钟)一、Translation(总题数：5，分数：100.00)1.Some small traders worry that eBay has lost interest in them. They say it“s increasingly focused on winning business from large retailers instead. “In this six to seven years I“ve been doing it, I have seen it changed quite a lot as well.
28、 It has gone from kind of embracing the smaller sellers to now embracing the larger companies. They are making themselves into more of a marketplace, almost like Amazon. It seems that if what they“re going for, they“re looking to make eBay into this marketplace of major retailers and big sellers. An
29、d this has kind of squeezed on small people because when people search, the smaller sellers tend to come up lesser in the ratings or lower in the ratings, so they are harder to find their items. And so eBay has changed into more of a corporation as opposed to the small company.“ EBay is now pursuing
30、 new business models. It“s also facing a radical shift in the way people use its services. It“s started out as a pure auction site, but now most transactions are done at a fixed price which makes eBay more similar to other online retailers. Some say it“s merely adapting to changed market conditions.
31、 Others worry that eBay is in danger of losing its soul. 注释： (1)retailer n. 零售商 (2)kind of(口语表程度)，有几分，有点 (3)embrace v. 拥抱 (4)Amazon 亚马逊交易网站 (5)squeeze v. 压，挤 (6)pursue v. 追赶，追逐 (7)auction n. 拍卖，竞拍 (8)transaction n. (商业)交易 (9)similar a. 类似的，同样的 (10)adapt v. 适应，配合 （分数：20.00）_正确答案：()解析：参考译文 一些小商家担心自己已经
32、在 eBay 失宠，并表示 eBay 的注意力日益转向大型零售商。 “我在 eBay 的这六七年也看到了它的巨大变化。eBay 已从以前青睐小型商家变为如今投向了大公司的怀抱。eBay 正逐步变成一个类似亚马逊的市场。他们(管理者)似乎想要把 eBay 变成主要零售商和大型销售商的市场。这样的趋势使很多小商家失去优势，因为小商家的等级越低，消费者在网站进行搜索的时候就越难找到他们的商品。因此 eBay 已变得更倾向于大企业而非小公司。” eBay 目前正在寻求新的商业发展模式。与此同时，它在服务方式上也面临巨大的转变。eBay 刚起家时是一家纯拍卖性质的网站，而现在它的大多数交易都是按固定价格
33、，和很多其他在线零售商无异。有人说它只是为了应对不断变化的市场环境做出了适时的调整，也有人担心 eBay 正逐渐失去它的精髓。 解析 第一段第一句“Some small traders worry that eBay has lost interest in them.”翻译成“一些小商家担心自己已经在 eBay 失宠”在文采上比“对失去兴趣”要生动、形象得多。第二句“instead”一词的翻译，英语中 instead 的意义为“代替，更换”，词性为副词，英语中该词意义明确，而翻译成汉语多数情况下该词可以省略不译，如：He did“t go to the cinema, he stayed a
34、t home instead. 翻译过来：他没去看电影，而是待在家里。因为 instead 作为副词本来就是转折意味，所以翻译成汉语只要有转折意味 instead 就不必强行译出了。如果一定要译，很多情况下在汉语中译成了动词“改”，如上句“他没去看电影，而是改为待在家里了。” 第二段第二句话“It has gone from kind of embracing the smaller sellers to now embracing the larger companies.”英语所用的 embracing 很形象，是一种拟人的用法，翻译的时候可以在保持语义完整的前提下照顾原文文采风格，参考“
35、eBay 已从以前青睐小型商家变为如今投向了大公司的怀抱”。第四句“It seems that if what they“re going for, they“re looking to make eBay into this marketplace of major retailers and big sellers.” seems 后面接的表语从句中又有状语从句，是比较复杂的复合句。但意思并不复杂，翻译时同样可以采用合句的翻译方法，“他们(管理者)似乎想要把eBay 变成主要零售商和大型销售商的市场。”或者说是省略了“if what they“re going for”的状语从句，因为前后
36、语义已经有所交代，再重复已没有意义。第五句较长，because 连接的原因状语从句中又带了一个 when 引导的时间状语从句。翻译时可分成若干短句以使意思表达明确：“这样的趋势使很多小商家失去优势，因为小商家的等级越低，消费者在网站进行搜索的时候就越难找到他们的商品。”这里还需注意的细节是 small people 的译法，根据前后文应译为“普通消费者”。第二段最后一句语法上有些难懂，需要分析一下。“And so eBay has changed into more of a corporations as opposed to the small company.”短语 change int
37、o，“转变为”不难懂，后面的 more of a corporation as opposed to 就显得有些绕，其实。more 与 as 并非对应的搭配，more of 修饰的是 corporation，as opposed to修饰的也是 corporation。直译“eBay 已转变成了这样一个公司，它更倾向于大公司，它与小公司更远。”意思整理调整后“因此 eBay 已变得更倾向于大企业而非小公司。” 第三段第二句“It“s also facing a radical shift in the way people use its services.”也是这段翻译的考点和难点，前面内容
38、我们已经介绍过这种翻译技巧，按原文译 the way people use its services“人们使用 eBay 服务的方式”不但不符合汉语的表达方法，甚至意思似乎也有所改变。在理解英语的基础上翻译为“eBay 服务(人们)的方式”既简洁又舒服。下一句定语从句 which makes eBay.的翻译也如前面所讲的原则，从句过长时可翻译成若干短句。2.A huge proportion of the Iranian budget is spent on subsidizing a wide range of goods for Iranian consumers from food t
39、o refined petroleum. President Ahmadinejad has been proposing a big cut in that subsidy. His argument is that it should be replaced with cash handouts to the most needy. But the Iranian parliament is worried that Mr Ahmadinejad“s proposal could increase inflation to an annual figure of up to 50%. So
40、 members of parliament have halved the proposed cuts. There“s concern that a dramatic rise in prices could provoke a new round of unrest and perhaps lead the poorer classes to give more active support to the opposition. There“re also suspicions that the real motive for the subsidy cut is to make up
41、for a budget shortfall. Clear figures are hard to get hold of, but it seems that Mr Ahmadinejad“s government failed to build up any substantial cash reserves when oil prices were at record levels. For years Iranians have been suffering multiple economic problems including inflation at or above 20%.
42、Blame is placed either on Mr Ahmadinejad“s eccentric management of Iran“s finances or on international sanctions or a combination of both. With new sanctions actively under discussion, the situation is not about to get any easier. 注释： (1)subsidize v. 资助，给补贴 subsidy n. 补贴 (2)refined petroleum 精炼石油 (3
43、)Ahmadinejad(伊朗总统)内贾德 (4)provoke v. 致使，引起 (5)suspicion n. 怀疑 suspect v. 怀疑 (6)shortfall n. 赤字 deficit 的委婉说法，译为短缺，不足额 (7)substantial a. 实质的，大量的 substance n. 物质 (8)multiple a. 复合的，多样的 (9)eccentric a. 怪癖的，古怪的 (10)sanction n. 经济制裁 （分数：20.00）_正确答案：()解析：参考译文 伊朗大部分的预算都用在了补助伊朗人民的各种消费物品上，包括购买食物和精炼石油。内贾德总统目前正
44、提议大幅度削减这项补助。他认为补助应该换成现金，发放给最困难的人。但是伊朗议会担心内贾德的提议会使伊朗年通货膨胀率超过 50%。所以议员们将提案中的削减幅度减半。有人担心物价的暴涨会促发新一轮的不稳定局势，还可能使生活穷困的阶层转向支持反对党派。也有人怀疑削减补助的真正动机其实是为了填补预算短缺。虽然具体数字尚未证实，但是看来内贾德政府在油价飙升突破历史纪录时，未能抓住良机建立大量的现金储备。伊朗人民多年以来遭受着多重经济问题的困扰，其中包括 20%以上的高通胀率。有人将这些问题归咎于内贾德政府对伊朗金融的异常管理模式以及国际制裁。而现在对伊朗的新一轮制裁正在激烈讨论当中，伊朗的形势着实不容乐
45、观。 解析 本段文字是一篇简要政治评论，翻译时要注意新闻用语的简洁性以及一些委婉语的使用。在政治语言中一些词语可能会让人感觉过于强硬，或为掩盖说话人的意图而故意用其他语气较委婉的词替代，汉语中也有与英语类似的情况。如用 armed forces“武装力量”来表示 military 军队，用 military intervention“军事干预”来掩盖invasion“侵略”的实质等，本文中也出现了这种委婉语的用法。如第七句中的 budget shortfall 预算短缺，就是对预算赤字的委婉说法，还有倒数第二句中的 eccentric management of Iran“s finances
46、“对伊朗金融的异常管理模式”即对金融管理不当的一种委婉批评。 第一句“A huge proportion of the Iranian budget is spent on.”英语的被动语态语义明确，翻译成汉语“伊朗大部分的预算都用于”虽未体现出被动，但在意义和结构上与英语基本对等。接下类几句中都用到了 should，could 等动词，从语法上看并非简单的情态动词，而是构成虚拟语气的助动词，翻译时由于汉语没有虚拟语气，根据语境译成表一定程度可能性的“应该”、“可能”。 倒数第四句“Clear figures are hard to get hold of, .when oil prices
47、were at record levels.”翻译为“在油价飙升突破历史纪录时”是一种增译的技巧运用，根据常识判断而得出。最后一句“With new sanctions actively under discussion, .”为 with 复合结构作状语，介词短语under discussion 带一个独立主语 sanctions，它们之间存在逻辑上的主谓关系，即 sanctions are under discussion，译为“现在对伊朗的新一轮制裁正在激烈讨论当中”，使用了大量的增译以使意思完整。3.Winning is often the result of persistence, of not giving up when your goal appears to be in jeopardy. “When you adopt the attitude that if you do something it will make a difference, that“s confidence,“ Rosabeth Moss Kanter, author of the bestselling book Confidence says. “Look at your situa
