1、会计硕士专业学位联考英语(二)真题 2013 年及答案解析(总分：100.00，做题时间：90 分钟)一、Section Use Englis(总题数：1，分数：10.00)Given the advantage of electronic money, you might think that we should move quickly to the cashless society in which all payments are made electronically. 1 , a true cashless society is probably not around the co
2、rner. Indeed, predictions have been 2 for two decades but have not yet come to fruition. For example, Business Week predicted in 1975 that electronic means of payment would soon “revolutionize the very 3 of money itself,“ only to 4 itself several years later. Why has the movement to a cashless socie
3、ty been so 5 in coming? Although electronic means of payment may be more efficient than a payments system based on paper, several factors work 6 the disappearance of the paper system. First, it is very 7 to set up the computer, card reader, and telecommunications networks necessary to make electroni
4、c money the 8 form of payment. Second, paper checks have the advantage that they 9 receipts, something that many consumers are unwilling to 10 . Third, the use of paper checks gives consumers several days of “float“it takes several days 11 a check is cashed and funds are 12 from the issuer“s account
5、, which means that the writer of the check can earn interest on the funds in the meantime. 13 electronic payments are immediate; they eliminate the float for the consumer. Fourth, electronic means of payment may 14 security and privacy concerns. We often hear media reports that an unauthorized hacke
6、r has been able to access a computer database and to alter information 15 there. The fact that this is not an 16 occurrence means that dishonest persons might be able to access bank accounts in electronic payments systems and 17 from someone else“s accounts. The 18 of this type of fraud is no easy t
7、ask, and a new field of computer science is developing to 19 security issues. A further concern is that the use of electronic means of payment leaves an electronic 20 that contains a large amount of personal data. There are concerns that government, employers, and marketers might be able to access t
8、hese data, thereby violating our privacy.（分数：10.00）A.HoweverB.MoreoverC.ThereforeD.OtherwiseA.offB.backC.overD.aroundA.powerB.conceptC.historyD.roleA.rewardB.resistC.resumeD.reverseA.silentB.suddenC.slowD.steadyA.forB.againstC.withD.onA.imaginativeB.expensiveC.sensitiveD.productiveA.similarB.origina
9、lC.temporaryD.dominantA.collectB.provideC.copyD.printA.give upB.take overC.bring backD.pass downA.beforeB.afterC.sinceD.whenA.keptB.borrowedC.releasedD.withdrawnA.UnlessB.UntilC.BecauseD.ThoughA.hideB.expressC.raiseD.easeA.analyzedB.sharedC.storedD.displayedA.unsafeB.unnaturalC.uncommonD.unclearA.st
10、ealB.chooseC.benefitD.returnA.considerationB.preventionC.manipulationD.justificationA.cope withB.fight againstC.adapt toD.call forA.chunkB.chipC.pathD.trail二、Section Reading Co(总题数：0，分数：0.00)三、Part A(总题数：0，分数：0.00)四、Text 1(总题数：1，分数：10.00)In an essay, entitled “Making It in America“, the author Adam
11、Davidson relates a joke from cotton country about just how much a modern textile mill has been automated: “The average mill only has two employees todaya man and a dog. The man is there to feed the dog, and the dog is there to keep the man away from the machines.“ Davidson“s article is one of a numb
12、er of pieces that have recently appeared making the point that the reason we have such stubbornly high unemployment and declining middleclass incomes today is also because of the advances in both globalization and the information technology revolution, which are more rapidly than ever replacing labo
13、r with machines or foreign workers. In the past, workers with average skills, doing an average job, could earn an average lifestyle. But, today, average is officially over. Being average just won“t earn you what it used to. It can“t when so many more employers have so much more access to so much mor
14、e above average cheap foreign labor, cheap robotics, cheap software, cheap automation and cheap genius. Therefore, everyone needs to find their extratheir unique value contribution that makes them stand out in whatever is their field of employment. Yes, new technology has been eating jobs forever, a
15、nd always will. But there“s been an acceleration. As Davidson notes, “In the 10 years ending in 2009, U.S. factories shed workers so fast that they erased almost all the gains of the previous 70 years; roughly one out of every three manufacturing jobsabout 6 million in totaldisappeared.“ There will
16、always be changenew jobs, new products, new services. But the one thing we know for sure is that with each advance in globalization and the I. T. revolution, the best jobs will require workers to have more and better education to make themselves above average. In a world where average is officially
17、over, there are many things we need to do to support employment, but nothing would be more important than passing some kind of G. I. Bill for the 21st century that ensures that every American has access to post-high school education.（分数：10.00）(1).The joke in Paragraph 1 is used to illustrate _.（分数：2
18、.00）A.the impact of technological advancesB.the alleviation of job pressureC.the shrinkage of textile millsD.the decline of middle-class incomes(2).According to Paragraph 3, to be a successful employee, one has to _.（分数：2.00）A.work on cheap softwareB.ask for a moderate salaryC.adopt an average lifes
19、tyleD.contribute something unique(3).The quotation in Paragraph 4 explains that _.（分数：2.00）A.gains of technology have been erasedB.job opportunities are disappearing at a high speedC.factories are making much less money than beforeD.new jobs and services have been offered(4).According to the author,
20、 to reduce unemployment, the most important is _.（分数：2.00）A.to accelerate the IB.to ensure more education for peopleC.to advance economic globalizationD.to pass more bills in the 21st century(5).Which of the following would be the most appropriate title for the text?（分数：2.00）A.New Law Takes EffectB.
21、Technology Goes CheapC.Average Is OverD.Recession Is Bad五、Text 2(总题数：1，分数：10.00)A century ago, the immigrants from across the Atlantic included settlers and sojourners. Along with the many folks looking to make a permanent home in the United States came those who had no intention to stay, and 7 mill
22、ion people arrived while about 2 million departed. About a quarter of all Italian immigrants, for example, eventually returned to Italy for good. They even had an affectionate nickname, “uccelli di passaggio“, birds of passage. Today, we are much more rigid about immigrants. We divide newcomers into
23、 two categories, legal or illegal, good or bad. We hail them as Americans in the making, or brand them as aliens fit for deportation. That framework has contributed mightily to our broken immigration system and the long political paralysis over how to fix it. We don“t need more categories, but we ne
24、ed to change the way we think about categories. We need to look beyond strict definitions of legal and illegal. To start, we can recognize the new birds of passage, those living and thriving in the gray areas. We might then begin to solve our immigration challenges. Crop pickers, violinists, constru
25、ction workers, entrepreneurs, engineers, home health-care aides and physicists are among today“s birds of passage. They are energetic participants in a global economy driven by the flow of work, money and ideas. They prefer to come and go as opportunity calls them. They can manage to have a job in o
26、ne place and a family in another. With or without permission, they straddle laws, jurisdictions and identities with ease. We need them to imagine the United States as a place where they can be productive for a while without committing themselves to staying forever. We need them to feel that home can
27、 be both here and there and that they can belong to two nations honorably. Accommodating this new world of people in motion will require new attitudes on both sides of the immigration battle. Looking beyond the culture war logic of right or wrong means opening up the middle ground and understanding
28、that managing immigration today requires multiple paths and multiple outcomes, including some that are not easy to accomplish legally in the existing system.（分数：10.00）(1).“Birds of passage“ refers to those who _.（分数：2.00）A.immigrate across the AtlanticB.leave their home countries for goodC.stay in a
29、 foreign country temporarilyD.find permanent jobs overseas(2).It is implied in paragraph 2 that the current immigration system in the US _.（分数：2.00）A.needs new immigrant categoriesB.has loosened control over immigrantsC.should be adopted to meet challengesD.has been fixed via political means(3).Acco
30、rding to the author, today“s birds of passage want _.（分数：2.00）A.financial incentivesB.a global recognitionC.opportunities to get regular jobsD.the freedom to stay and leave(4).The author suggests that the birds of passage today should be treated _.（分数：2.00）A.as faithful partnersB.with economic favor
31、sC.with regal toleranceD.as mighty rivals(5).Which is the most appropriate title?（分数：2.00）A.Come and Go: Big MistakeB.Living and Thriving: Great RiskC.With or Without: Great RiskD.Legal or Illegal: Big Mistake六、Text 3(总题数：1，分数：10.00)Scientists have found that although we are prone to snap overreacti
32、ons, if we take a moment and think about how we are likely to react, we can reduce or even eliminate the negative effects of our quick, hard-wired responses. Snap decisions can be important defense mechanisms; if we are judging whether someone is dangerous, our brains and bodies are hard-wired to re
33、act very quickly, within milliseconds. But we need more time to assess other factors. To accurately tell whether someone is sociable, studies show, we need at least a minute, preferably five. It takes a while to judge complex aspects of personality, like neuroticism or open-mindedness. But snap deci
34、sions in reaction to rapid, even subliminal stimuli aren“t exclusive to the interpersonal realm. Psychologists at the University of Toronto found that viewing a fast-food logo for just a few milliseconds primes us to read 20 percent faster, even though reading has little to do with eating. We uncons
35、ciously associate fast food with speed and impatience and carry those impulses into whatever else we“re doing. Subjects exposed to fast-food flashes also tend to think a musical piece lasts too long. Yet we can reverse such influences. If we know we will overreact to consumer products or housing opt
36、ions when we see a happy face (one reason good sales representatives and real estate agents are always smiling), we can take a moment before buying. If we know female job screeners are more likely to reject attractive female applicants, we can help screeners understand their biases or hire outside s
37、creeners. John Gottman, the marriage expert, explains that we quickly “thin slice“ information reliably only after we ground such snap reactions in “thick sliced“ long-term study. When Dr. Gottman really wants to assess whether a couple will stay together, he invites them to his island retreat for a
38、 much longer evaluation, two days, not two seconds. Our ability to mute our hard-wired reactions by pausing is what differentiates us from animals: primates and dogs can think about the future only intermittently or for a few minutes. But historically we have spent about 12 percent of our days conte
39、mplating the longer term. Although technology might change the way we react, it hasn“t changed our nature. We still have the imaginative capacity to rise above temptation and reverse the high-speed trend.（分数：10.00）(1).The time needed in making decisions may _.（分数：2.00）A.vary according to the urgency
40、 of the situationB.prove the complexity of our brain reactionC.depend on the importance of the assessmentD.predetermine the accuracy of our judgment(2).Our reaction to a fast-food logo shows that snap decisions _.（分数：2.00）A.can be associativeB.are not unconsciousC.can be dangerousD.are not impulsive
41、(3).To reverse the negative influences of snap decisions, we should _.（分数：2.00）A.trust our first impressionB.do as people usually doC.think before we actD.ask for expert advice(4).John Gottman says that reliable snap reactions are based on _.（分数：2.00）A.critical assessmentB.“thin sliced“ studyC.sensi
42、ble explanationD.adequate information(5).The author“s attitude toward reversing the high-speed trend is _.（分数：2.00）A.tolerantB.uncertainC.optimisticD.doubtful七、Text 4(总题数：1，分数：10.00)Europe is not a gender-equality heaven. In particular, the corporate workplace will never be completely family-friendl
43、y until women are part of senior management decisions, and Europe“s top corporate-governance positions remain overwhelmingly male. Indeed, women hold only 14 percent of positions on Europe corporate boards. The Europe Union is now considering legislation to compel corporate boards to maintain a cert
44、ain proportion of womenup to 60 percent. This proposed mandate was born of frustration. Last year, Europe Commission Vice President Viviane Reding issued a call to voluntary action. Reding invited corporations to sign up for gender balance goal of 40 percent female board membership. But her appeal w
45、as considered a failure: only 24 companies took it up. Do we need quotas to ensure that women can continue to climb the corporate ladder fairly as they balance work and family? “Personally, I don“t like quotas,“ Reding said recently. “But I like what the quotas do.“ Quotas get action, they “open the
46、 way to equality and they break through the glass ceiling,“ according to Reding, a result seen in France and other countries with legally binding provisions on placing women in top business positions. I understand Reding“s reluctance and her frustration. I don“t like quotas either; they run counter
47、to my belief in meritocracy, government by the capable. But, when one considers the obstacles to achieving the meritocratic ideal, it does look as if a fairer world must be temporarily ordered. After all, four decades of evidence has now shown that corporations in Europe as the US are evading the me
48、ritocratic hiring and promotion of women to top positionno matter how much “soft pressure“ is put upon them. When women do break through to the summit of corporate poweras, for example, Sheryl Sandberg recently did at Facebookthey attract massive attention precisely because they remain the exception
49、 to the rule. If appropriate public policies were in place to help all womenwhether CEOs or their children“s caregiversand all families, Sandberg would be no more newsworthy than any other highly capable person living in a more just society.（分数：10.00）(1).In the European corporate workplace, generally _.（分数：2.00）A.women take the leadB.men have the final sayC.corporate governance is overwhelmedD.senior management is family-friendly(2).The European Union“s intended legislation is _.（分数：2.00）A.a reflection o
