【考研类试卷】会计硕士专业学位联考英语(二)-23及答案解析.doc

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1、会计硕士专业学位联考英语(二)-23 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)A new economics paper has some old-fashioned advice for people navigating the stresses of life: Find a spouse who is also your best friend. Social scientists have long known that 1 people tend to be happier, but they d

2、ebate whether that is because marriage causes happiness or simply because happier people are more 2 to get married. The new paper, 3 by the National Bureau of Economic Research, controlled for pre-marriage happiness levels. It 4 that being married makes people happier and more satisfied 5 their live

3、s than those who remain singleparticularly during the most stressful periods, like 6 crises. Even as fewer people are marrying, the disadvantages of remaining single have broad 7 . It“s important 8 marriage is increasingly a force behind inequality. 9 marriages are more common among educated, high-i

4、ncome people, and increasingly out of reach for those who are not. That divide appears to 10 not just people“s income and family stability, but also their happiness and stress levels. A quarter of today“s young adults will have never married by 2030, which would be the highest 11 in modern history,

5、according to Pew Research Center. 12 both remaining unmarried and divorcing are more common among less-educated, lower-income people. 13 , high-income people still marry at high rates and are less likely to divorce. Those whose lives are most difficult could 14 most from marriage, according to the e

6、conomists who wrote the new paper, John Helliwell and Shawn Grover. “Marriage may be most important when there is that stress in life and when things are going 15 ,“ Mr. Grover said. 16 marital happiness long outlasted the honeymoon period. 17 some social scientists have argued that happiness levels

7、 are innate, so people return to their natural level of well-being 18 joyful or upsetting events, the researchers found that the benefits of marriage persist. One 19 for that might be the role of friendship within marriage. Those who 20 their spouse or partner to be their best friend get about twice

8、 as much life satisfaction from marriage as others, the study found.（分数：10.00）A.singleB.engagedC.marriedD.divorcedA.eagerB.likelyC.easyD.excitedA.madeB.studiedC.foundD.publishedA.deniedB.concludedC.doubtedD.imaginedA.withB.fromC.byD.inA.financialB.midlifeC.academicD.quarterlifeA.necessitiesB.transmi

9、ssionsC.implicationsD.significancesA.whenB.becauseC.soD.ifA.StableB.NormalC.ConstantD.PoorA.affectB.promoteC.lowerD.controlA.figureB.rateC.scoreD.shareA.EvenB.StillC.YetD.AndA.EducatedB.IntelligentC.DignifiedD.KnowledgeableA.stealB.chooseC.benefitD.sufferA.wrongB.badC.greatD.wellA.FortunatelyB.Unexp

10、ectedlyC.IntriguinglyD.SurprisinglyA.UnlessB.HenceC.UntilD.ThoughA.afterB.beforeC.duringD.withinA.optionB.reasonC.resultD.tendencyA.believeB.seeC.considerD.regard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 a sweeping change to how most of its 1,800 employees

11、are paid, the Union Square Hospitality Group will eliminate tipping at Union Square Care and its 12 other restaurants by the end of next year, the company“s chief executive, Danny Meyer, said on Wednesday. The move will affect New York City businesses. The first will be the Modem, inside the Museum

12、of Modem Art, starting next month. The others will gradually follow. A small number of restaurants around the country have reduced or eliminated tipping in the last several years. Some put a surcharge on the bill, allowing the restaurants to set the pay for all their employees. Others, including Bru

13、no Pizza, a new restaurant in the East Village, factor the cost of an hourly wage for servers into their menu prices. Union Square Hospitality Group will do the latter. The Modem will be the pilot restaurant, Mr. Meyer said, because its chef, Abram Bissell, has been agitating for higher pay to attra

14、ct skilled cooks. The average hourly wage for kitchen employees at the restaurant is expected to rise to $15.25 from $11.75. Mr. Meyer said that restaurants such as his needed to stay competitive as the state moved to a $15 minimum wage for fast-food workers. If cooks“ wages do not keep pace with th

15、e cost of living, he said, “it“s not going to be sustainable to attract the culinary talent that the city needs to keep its edge.“ Mr. Meyer said he hoped to be able to raise pay for junior dining room managers and for cooks, dishwashers and other kitchen workers. The wage gap is one of several issu

16、es cited by restaurateurs who have deleted the tip line from checks. Some believe it is unfair for servers“ pay to be affected by factors that have nothing to do with performance. A rash of class-action lawsuits over tipping irregularities, many of which have been settled for millions of dollars, is

17、 a mounting worry. Scott Rosenberg, an owner of Sushi Yasuda in Manhattan, said in an interview in 2013 that he had eliminated tipping so his restaurant could more closely follow the customs of Japan, where tipping is rare. He said he also hoped his customers would enjoy leaving the table without ha

18、ving to solve a math problem. While Drew Nieporent, who owns nine restaurants in New York City and one in London, said he doubted the average diner would accept an increase in prices. “Tipping is a way of life in this country,“ he said. “It may not be the perfect system, but it“s our system. It“s an

19、 American system.“（分数：10.00）(1).According to the first paragraph, what would happen in New York City?（分数：2.00）A.1,800 employees of the Union Square Hospitality Group will be paid as much as before.B.Tips in 13 restaurants of the Union Square Hospitality Group will be removed.C.All the business will

20、be affected by Danny Meyer“s action and eliminate tipping.D.There will be a new tipping system in the Modem, inside the Museum of Modem Art.(2).By “do the latter“ (Para.2), the writer probably means Union Square Hospitality Group will _.（分数：2.00）A.reduce tipsB.decrease pricesC.explain that prices in

21、clude “hospitality“D.provide blank lines for tips on checks(3).Why does Danny Meyer make the Modem be the first restaurant to eliminate tipping?（分数：2.00）A.Tips can not be distributed to its skilled cooks.B.Its chef argues strongly for higher pay to attract culinary talents.C.The wages its cooks earn

22、 do not keep pace with the cost of living.D.Compensation chefs receive remains roughly the same with servers“.(4).It is unfair that servers“ pay may be affected by EXCEPT _.（分数：2.00）A.their serviceB.the weatherC.race and ageD.their customer“s moods(5).The author“s attitude towards tips“ elimination

23、seems to be _.（分数：2.00）A.favorableB.skepticalC.uncertainD.objective五、Text 2(总题数：1，分数：10.00)On her first morning in America, last summer, my daughter went out to explore her new neighborhoodalone, without even telling my wife or me. Of course we were worried; we had just moved from Berlin, and she wa

24、s just 8. But when she came home, we realized we had no reason to panic. Beaming with pride, she told us how she had discovered the little park around the corner, and had made friends with a few local dog owners. She had taken possession of her new environment, and was keen to teach us things we did

25、n“t know. When this story comes up in conversations with American friends, we are usually met with polite disbelief. Most are horrified by the idea that their children might roam around without adult supervision. A study by the University of California, Los Angeles, has found that American kids spen

26、d 90 percent of their leisure time at home. Even when kids are physically active, they are watched closely by adults. Such narrowing of the child“s world has happened across the developed world. But Germany is generally much more accepting of letting children take some risks. To this German parent,

27、it seems that America“s middle class has taken overprotective parenting to a new level. “We are depriving them of opportunities to learn how to take control of their own lives,“ writes Peter Gray, a research professor at Boston College. He argues that this increases “the chance that they will suffer

28、 from anxiety, depression, and so on,“ which have gone up dramatically in recent decades. He sees risky, outside play of children among themselves without adult supervision as a way of learning to control strong emotions like anger and fear. I am no psychologist like Professor Gray, but I know I won

29、“t be around forever to protect my girl from the challenges life holds in store for her, so the earlier she develop the intellectual maturity to navigate the world, the better. And by giving kids more control over their lives, they learn to have more confidence in their own capabilities. It is hard

30、for parents to balance the desire to protect their children against the desire to make them more self-reliant. And every one of us has to decide for himself what level of risk he is ready to accept. But parents who prefer to keep their children always in sight and under their thumbs should consider

31、what sort of trade-offs are involved in that choice.（分数：10.00）(1).Which of the following is NOT true about the author“s daughter?（分数：2.00）A.She went out without adult supervision.B.She knew where the little park was located.C.She visited her new neighbors and made some friends.D.She had more ideas a

32、bout the surroundings than the author.(2).Different from American kids, German kids _.（分数：2.00）A.are allowed to be faced with some risksB.spend about 10% of their free time at homeC.will be overprotected when moved in AmericaD.are more self-reliant than kids in any other developed countries(3).Accor

33、ding to Peter Gray, overprotection may lead to _.（分数：2.00）A.underlying risksB.mental disordersC.adolescent rebellionD.emotional problems(4).The author“s attitude towards loosening the control over kids is _.（分数：2.00）A.confidentB.objectiveC.criticalD.supportive(5).The most appropriate title for this

34、text would be _.（分数：2.00）A.The Case for Free-range ParentingB.The Drawback of Adult SupervisionC.Protection or Hands-off ManagementD.American Parenting vs. German Parenting六、Text 3(总题数：1，分数：10.00)Bill Gates was 20 years old. Steve Jobs was 21. Warren Buffett was 26. Ralph Lauren was 28. Este Lauder

35、was 29. These now iconic names were all 20-somethings when they started their companies that would throw them, and their enterprises, into some of the biggest successes ever known. Consider this: many of the truly remarkable innovations of the latest generationa list that includes Google, Facebook a

36、nd Twitterwere all founded by people under 30. The number of people in their mid-20s disrupting entire industries, taking on jobs usually reserved for people twice their age and doing it in the glare of millions of social media “followers“ seems to be growing very rapidly. So what is it about that y

37、outhful decade after those awkward teenage years that inspires such shoot-for-the-moon success? Does age really have something to do with it? It does. Young people bring fresh eyes to confronting problems and challenges that others have given up on. 20-something entrepreneurs see no boundaries and s

38、ee no limits. And they can make change happen. Peter Thiel, the co-founder of PayPal, has another, colder theory that may explain it: Ultimately, it“s about money. In other words, it“s the young people who have nothing to lose, with no mortgage and, frankly, with nothing to do on a Friday night exce

39、pt work, who are the ones often willing to take the biggest risks. Sure, they are talented. But it“s their persistence and zeal, the desire to stay up until 6 a.m. chugging Red Bull, that is the difference between being a salaried employee and an entrepreneur. That“s not to say that most 20-somethin

40、gs are finding success. They“re not. The latest crop of fiber-successful young entrepreneurs, designers and authors are far, far from the norm. In truth, unemployment for workers age 16 to 24 is double the national average. One of the biggest challenges facing this next generationand one that may pr

41、event more visionary entrepreneurs from succeedingis the staggering rise in the level of debt college students have been left with. If Peter Thiel“s theory is right, it is going to be harder and harder for young people to take big risks because they will be crushed with obligations before they even

42、begin. If you“re over 29 years old and still haven“t made your world-changing mark, don“t despair. Some older people have had big breakthroughs, too. Thomas Edison didn“t invent the phonograph until he was 30.（分数：10.00）(1).The first paragraph is used to show _.（分数：2.00）A.various famous menB.the age

43、of foundersC.the success of enterprisesD.the success of 20-somethings(2).Which of the following statements cannot explain the underlined sentence in Paragraph 3?（分数：2.00）A.20-something entrepreneurs can drive change.B.20-something entrepreneurs have new perspectives.C.20-something entrepreneurs do n

44、ot need to worry about money.D.20-something entrepreneurs believe there is no obstacle that they can“t hurdle.(3).All of the following are differences between being salaried employees and entrepreneurs EXCEPT _.（分数：2.00）A.their zealB.their talentC.their persistenceD.their desire to stay up(4).The bi

45、ggest challenge that may stop more visionary entrepreneurs from succeeding is that _.（分数：2.00）A.they are confronted with increasing obligationsB.their debts run up alarmingly and very unsteadilyC.they have more mortgage than other college studentsD.they have far less wealth than their parents did at

46、 the same age(5).With regard to 20-somethings“ success, we can learn from the text that _.（分数：2.00）A.they succeed because of having moneyB.older people can hardly make breakthroughsC.it is uncommon among most young peopleD.it is common in the field of information science and technology七、Text 4(总题数：1

47、，分数：10.00)Women have been driving yellow cabs in New York since the 1940s, but 99% of drivers are male. Even among drivers of cars booked by phone or online, only 4% are women. That may change with the launch of SheTaxis, an app that lets female passengers insist on female drivers, and vice versa. I

48、t will be available in New York City, Westchester and Long Island, and the firm plans to expand to other cities. Stella Mateo, the founder, is betting that quite a few women are nervous and weary of getting into cars driven by men. The service may also appeal to those whose religious beliefs forbid

49、them to travel with unrelated men. Each driver wears a pink pashmina. Men who ask for a ride will be directed to another car service. Similar services thrive in India, South Africa and several Middle Eastern cities. Japan has had women-only railway carriages on and off since 1912. Known as hana densha (flower trains), they offer shelter from the gropers who make rush hour in Tokyo so disagreeable. But SheTaxis faces two speed bumps. One is practical. Demand has been so great that the firm has had to decelerate its launch until i