【考研类试卷】会计硕士专业学位联考英语(二)-20及答案解析.doc

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1、会计硕士专业学位联考英语(二)-20 及答案解析(总分：100.00，做题时间：90 分钟)一、Section Use of Eng(总题数：1，分数：10.00)If I ask you what constitutes “bad“ eating, the kind that leads to obesity and a variety of connected diseases, you“re likely to answer, “Salt, fat and sugar.“ Yet that“s not a(n) 1 answer. We don“t know everything abo

2、ut the dietary 2 to chronic disease, but the best-qualified people argue that real food is more likely to promote health and less likely to cause disease than hyper-processed food. And we can further 3 that message: Minimally processed foodReal Foodshould 4 our diets. Real food solves the salt/fat/s

3、ugar problem. Yes, excess salt may cause high blood pressure, and 5 sodium intake in people with high blood pressure helps. 6 salt is only one of several risk factors in developing high blood pressure, and those who eat a diverse diet and few processed foods need not 7 about salt intake. “Fat“ is a

4、complicated topic. Most naturally occurring fats are probably essential, but too much of some fats seems 8 . Eat real food 9 your fat intake will probably be fine. “Sugar“ has come to 10 the entire group of processed, nutritionally worthless caloric sweeteners. All appear to be damaging because they

5、“re added sugars, as 11 to naturally occurring ones. 12 : Sugar is not the only enemy. The enemy is hyper-processed food, 13 sugar. We know that eating real food is a general solution, but a large part of our dietary problems might 14 from the consumption of caloric sweeteners and/or hyper-processed

6、 carbohydrate. For example, how to limit the intake of sugar? A soda tax is a(n) 15 , proper labeling would be helpful, andquite possibly most important, 16 it“s going to take us a generation or two to get out of this messrestrictions 17 marketing sweet “food“ to children. There“s no reason to 18 ac

7、tion on those kinds of moves. But let“s get the science straight so that firm, 19 , sound recommendations can be made 20 the best possible evidence. And meanwhile, let“s also get the simple message straight: It“s “Eat Real Food.“（分数：10.00）A.possibleB.adequateC.familiarD.insufficientA.joinsB.controlC

8、.linksD.integrationsA.refineB.inferC.updateD.shortenA.decideB.replaceC.changeD.dominateA.loweringB.balancingC.increasingD.stoppingA.IndeedB.StillC.UnlessD.ButA.thinkB.complainC.askD.worryA.meaningfulB.harmfulC.stressfulD.helpfulA.soB.orC.andD.ifA.revealB.representC.reserveD.releaseA.similarB.averseC

9、.opposedD.objectedA.In sumB.As a resultC.For instanceD.What“s moreA.includingB.exceptC.excludingD.likeA.dateB.differC.refrainD.stemA.endB.startC.exceptionD.warningA.althoughB.whenC.whileD.becauseA.toB.onC.forD.inA.delayB.takeC.abandonD.giveA.convincingB.inspiringC.interestingD.excitingA.because ofB.

10、based onC.connected withD.thanks to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)I can tap my smartphone and a cab will arrive almost immediately. Another tap will tell me the latest news, value my share portfolio or give me route directions to my next meeting. As

11、 a result, I do not need to stand on a street corner vainly trying to hail a taxi to the theatre, lose myself in London streets. The changes that have occurred in the past decade have, from an economic perspective, increased at virtually no cost the efficiency of household production. The data frame

12、work within which economic analysis is conducted is largely the product of the second world war. In the 1930s American economist Simon Kuznets began to elaborate a system of national accounts. That work was given impetus when the war led governments to take control of important sectors of economic a

13、ctivity. It was soon realized that this required far better data than had previously existed, which in turn raised the challenge of how best to structure such information. Household productionwomen“s work as homemakersdid not have much of a look-in; that was not the front line against fascism. The j

14、oke about the man who reduced national income by marrying his housekeeper, so that a market transaction became part of household production, was once a mandatory part of every introductory course on national income accounting but has succumbed to political correctness. Technological advance has alwa

15、ys enhanced household as well as business efficiency. Our domestic productivity has benefited from washing machines, vacuum cleaners and central heating, and before that from electric light and automobiles. But at least these things were partially accounted for: from an economic perspective a car is

16、 a faster and cheaper horse. Statisticians in principle incorporated these improvements in the efficiency of consumer goods into their measurement of productivity, though in practice they did not try very hard. But the technological advances of the past decade seem to have increased the efficiency o

17、f households, rather than the efficiency of businesses, to an unusual extent. An ereader in the pocket replaces a roomful of books, and all the world“s music is streamed to my computer. We look at aggregate statistics and worry about the slowdown in growth and productivity. But the evidence of our e

18、yes seems to tell a different story.（分数：10.00）(1).It can be implied from the first paragraph that _.（分数：2.00）A.a new smartphone is createdB.the new smartphone has changed people“s lifeC.there are many changes in the past decadeD.economically speaking, the changes have improved the efficiency of hous

19、ehold production(2).Creating the system of national accounts was given impetus when _.（分数：2.00）A.governments controlled the important sectors of economic activity during the warB.people realized this demanded far better dataC.it began to raise the challenge of how best to structure such informationD

20、.it needed more data than before(3).The phrase “succumbed to“ is closest in meaning to _.（分数：2.00）A.turned toB.submitted toC.gave upD.sent out(4).Which of the following is NOT true according to Paragraph 4?（分数：2.00）A.Technological advance has always improved the business efficiency.B.Our domestic pr

21、oductivity has benefited from technological advance.C.Statisticians in practice tried very hard as they did in principle.D.In principle, the statisticians should consider these improvements in the efficiency of consumer goods when they measure productivity.(5).According to the last paragraph, the au

22、thor believes _.（分数：2.00）A.the technological advances have an unusual effect on people“s lifeB.the technological advances bring treats to real storesC.we don“t need to be worried about the slowdown in growth and productivityD.the evidence in life seems to be disadvantageous五、Text 2(总题数：1，分数：10.00)Ev

23、er since Muzak started serenading patrons of hotels and restaurants in the 1930s, piped-in music has been part of the consumer experience. Without the throb of a synthesiser or a guitar“s twang, shoppers would sense something missing as they tried on jeans or filled up trolleys. Specialists like Moo

24、d Media, which bought Muzak in 2011, devise audio programmes to influence the feel of shops and cater to customers“ tastes. The idea is to entertain, and thereby prolong the time shoppers spend in stores, says Claude Nahon, the firm“s international chief. Music by famous artists works better than th

25、e generic stuff that people associate with Muzak. The embarrassing brand name was dropped in 2013. Online shopping is an under-explored area of merchandising musicology. A new study commissioned by eBay, a shopping website, aims to correct that. Some 1,900 participants were asked to simulate online

26、shopping while listening to different sounds. Some results were unsurprising. The noise of roadworks and crying babies soured shoppers“ views of the products on offer. Chirruping birds encouraged sales of barbecues but not blenders or board games. Sounds associated with quality and luxury seemed to

27、be hazardous for shoppers“ wallets. The study found classical music and restaurant buzz caused them to overestimate the quality of goods on offer and to pay more than they should. That backs up earlier research which found that shoppers exposed to classical music in a wine store bought more expensiv

28、e bottles than those hearing pop. EBay wants consumers to avoid such unhealthy influences when shopping online. It has blended birdsong, dreamy music and the sound of a rolling trainthought to be pleasant but not overly seductiveto help them buy more sensibly. Retailers could presumably counter by t

29、urning up the Chopin. “Classical music does seem to be the way to go“ if your only interest is the narrow one of squeezing as much money as possible from your clientele, says the study“s author, Patrick Fagan, a lecturer at Goldsmiths, part of the University of London. Few trad itional shops are lik

30、ely to use that tactic. H that was not the front line against fascism. The joke about the man who reduced national income by marrying his housekeeper, so that a market transaction became part of household production, was once a mandatory part of every introductory course on national income accountin

31、g but has succumbed to political correctness. Technological advance has always enhanced household as well as business efficiency. Our domestic productivity has benefited from washing machines, vacuum cleaners and central heating, and before that from electric light and automobiles. But at least thes

32、e things were partially accounted for: from an economic perspective a car is a faster and cheaper horse. Statisticians in principle incorporated these improvements in the efficiency of consumer goods into their measurement of productivity, though in practice they did not try very hard. But the techn

33、ological advances of the past decade seem to have increased the efficiency of households, rather than the efficiency of businesses, to an unusual extent. An ereader in the pocket replaces a roomful of books, and all the world“s music is streamed to my computer. We look at aggregate statistics and wo

34、rry about the slowdown in growth and productivity. But the evidence of our eyes seems to tell a different story.（分数：10.00）(1).It can be implied from the first paragraph that _.（分数：2.00）A.a new smartphone is createdB.the new smartphone has changed people“s lifeC.there are many changes in the past dec

35、adeD.economically speaking, the changes have improved the efficiency of household production 解析：解析 推断题。根据题干关键词 the first paragraph 定位至第一段。根据第一段的最后一句The changes that have occurred in the past decade have, from an economic perspective, increased at virtually no cost the efficiency of household product

36、ion。此句意为“从经济学视角看，这些发生在过去十年的变化，几乎在没有任何成本的情况下提高了家庭生产的效率。”可知 D 项“从经济角度来说，这些变化提高了家庭生产率”，符合题意，为正确答案。A 项“一种新型的智能手机被创造”，B 项“新型智能手机改变了人们的生活”和 C 项“在过去的十年产生了许多变化”都是对第一段表面文字的描述。而首段之所以描述智能手机对人们生活产生的影响均是为了说明最后一句：这些变化对家庭生产率的影响。故前三项均不正确。(2).Creating the system of national accounts was given impetus when _.（分数：2.00

37、）A.governments controlled the important sectors of economic activity during the war B.people realized this demanded far better dataC.it began to raise the challenge of how best to structure such informationD.it needed more data than before解析：解析 细节题。根据题干关键词 system of national accounts 和 impetus 定位至第二

38、段第二、三句：In the 1930s American economist Simon Kuznets began to elaborate a system of national accounts. That work was given impetus when the war led governments to take control of important sectors of economic activity. 此句意为“20 世纪 30 年代，美国经济学家西蒙库兹涅茨开始创建国民核算体系。当战争导致政府控制经济活动的重要领域时，这项工作被赋予了动力。”故 A 项“政府在

39、战争中控制了经济活动的重要领域”符合题意，为正确答案。B 项“人们意识到这项研究需要更好的数据”，C 项“它带来了该如何最好地构建此类信息的挑战”和 D 项“它需要比以前更多的数据”均是对其他无关信息的描述，故排除。做对此题的关键在于正确定位。(3).The phrase “succumbed to“ is closest in meaning to _.（分数：2.00）A.turned toB.submitted to C.gave upD.sent out解析：解析 含义题。根据题干关键词 succumbed to 定位到第三段最后一句：The joke.was once a manda

40、tory part of every introductory course on national income accounting but has succumbed to political correctness. 此句意为“这个笑话曾经是国民收入核算入门课程的必修部分，但已经屈从于政治正确的时代潮流。”很明显，succumbed to 在此处意为“屈服，顺从”，故 B 项符合题意，为正确答案。A 项“转向，朝向”，C 项“放弃”和 D 项“分发，散发”均不符合题意，故排除。(4).Which of the following is NOT true according to Par

41、agraph 4?（分数：2.00）A.Technological advance has always improved the business efficiency.B.Our domestic productivity has benefited from technological advance.C.Statisticians in practice tried very hard as they did in principle. D.In principle, the statisticians should consider these improvements in the

42、 efficiency of consumer goods when they measure productivity.解析：解析 细节题。根据题干关键词 NOT true 和 Paragraph 4 定位到第四段。根据第一段的前两句可知 A 项“技术进步提高了企业效率”和 B 项“我们的家庭生产率受益于技术进步”符合文意，故排除。根据最后一句：Statisticians in principle incorporated these improvements in the efficiency of consumer goods into their measurement of prod

43、uclivity, though in practice they did not try very hard. 此句意为“统计人员原则上将这些消费品效率的提升纳入了他们对生产率的衡量，尽管在实践中他们并未很努力地这样做。”可知 C 项“统计人员在实践中与在原则上一样努力”不符合文意，故为正确答案。D 项“原则上，统计人员在衡量生产率时，应该考虑消费品效率的提升”符合题意，故排除。(5).According to the last paragraph, the author believes _.（分数：2.00）A.the technological advances have an unu

44、sual effect on people“s lifeB.the technological advances bring treats to real storesC.we don“t need to be worried about the slowdown in growth and productivity D.the evidence in life seems to be disadvantageous解析：解析 细节题。根据题干关键词 last paragraph 定位至最后一段。根据最后两句：We look at aggregate statistics and worry

45、about the slowdown in growth and productivity. But the evidence of our eves seems to tell a different story. 此句意为“我们盯着统计总额，担心增长和生产率放缓。但我们的耳闻目睹似乎讲述了一个不同的故事。”可知作者认为未来前景是美好的，我们不必担心生产率会放缓。故 C 项“我们不需要担心增长和生产率放缓”符合题意，为正确答案。同时排除 D项。A 项“技术进步对人们生活有不同寻常的影响”和 B 项“技术进步对实体店带来了威胁”是对最后一段前两句的过度推断，故排除。五、Text 2(总题数：1

46、，分数：10.00)Ever since Muzak started serenading patrons of hotels and restaurants in the 1930s, piped-in music has been part of the consumer experience. Without the throb of a synthesiser or a guitar“s twang, shoppers would sense something missing as they tried on jeans or filled up trolleys. Speciali

47、sts like Mood Media, which bought Muzak in 2011, devise audio programmes to influence the feel of shops and cater to customers“ tastes. The idea is to entertain, and thereby prolong the time shoppers spend in stores, says Claude Nahon, the firm“s international chief. Music by famous artists works be

48、tter than the generic stuff that people associate with Muzak. The embarrassing brand name was dropped in 2013. Online shopping is an under-explored area of merchandising musicology. A new study commissioned by eBay, a shopping website, aims to correct that. Some 1,900 participants were asked to simu

49、late online shopping while listening to different sounds. Some results were unsurprising. The noise of roadworks and crying babies soured shoppers“ views of the products on offer. Chirruping birds encouraged sales of barbecues but not blenders or board games. Sounds associated with quality and luxury seemed to be hazardous for shoppers“ wallets. The study found classical music and restaurant buzz caused them to overestimate the quality of goods on offer and to pay more than they should. That backs up earlier research which f