【考研类试卷】会计硕士专业学位联考英语(二)-5及答案解析.doc

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1、会计硕士专业学位联考英语(二)-5 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)Before the 20th century the horse provided day to day transportation in the United States. Trains were used only for long-distance transportation. Today the car is the most popular 1 of transportation in all of the Unit

2、ed States. It has completely 2 the horse as a means of everyday transportation. Americans use their car for 3 90 percent of all personal 4 Most Americans are able to 5 cars. The average price of a 6 made car was, $500 in 1950, $740 in 1960 and up 7 $750 in 1975. During this period American car manuf

3、acturers set about 8 their products and work efficiency. Meanwhile, the yearly income of the 9 family increased from 1950 to 1975 10 than the price of cars. For this reason, 11 a new car takes a smaller 12 of a family“s total earnings today. In 1951 13 it took 8.1 months of an average family“s 14 to

4、 buy a new car. In 1962, a new car 15 8.3 months of a family“s annual earnings. By 1975 it only took 4.75 16 income. In addition, the 1975 cars were technically 17 to models from previous years. The 18 of the automobile extends throughout the economy 19 the car is so important to Americans. American

5、s spend more money 20 their cars running than on any other item.（分数：10.00）A.kindB.meansC.meanD.typesA.deniedB.reproducedC.replacedD.ridiculedA.hardlyB.nearlyC.certainlyD.somehowA.tripB.worksC.businessD.travelA.buyB.sellC.raceD.seeA.quicklyB.regularlyC.rapidlyD.recentlyA.onB.toC.inD.aboutA.raisingB.m

6、akingC.reducingD.improvingA.unusualB.interestedC.averageD.bigA.slowestB.equalC.fasterD.lessA.bringingB.obtainingC.havingD.purchasingA.partB.halfC.numberD.sideA.clearlyB.proportionallyC.obviouslyD.suddenlyA.incomeB.workC.plantsD.debtsA.usedB.spentC.costD.neededA.monthsB.dollarC.familyD.yearA.famousB.

7、quickC.superiorD.inferiorA.runningB.noticeC.influenceD.discussionA.thenB.soC.asD.whichA.startingB.leavingC.keepingD.repairing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)If you intend using humor in your talk to make people smile, you must know how to identify sh

8、ared experiences and problems. Your humor must be relevant to the audience and should help to show them that you are one of them or that you understand their situation and are in sympathy with their point of view. Depending on whom you are addressing, the problems will be different. If you are talki

9、ng to a group of managers, you may refer to the disorganized methods of their secretaries; alternatively if you are addressing secretaries, you may want to comment on their disorganized bosses. Here is an example, which I heard at a nurses“ convention, of a story which works well because the audienc

10、e all shared the same view of doctors. A man arrives in heaven and is being shown around by St. Peter. He sees wonderful accommodations, beautiful gardens, sunny weather, and so on. Everyone is very peaceful, polite and friendly until, waiting in a line for lunch, the new arrival is suddenly pushed

11、aside by a man in a white coat, who rushes to the head of the line, grabs his food and stomps over to a table himself. “Who is that?“ The new arrival asked St. Peter. “Oh, that“s God,“ came the reply, “but sometimes he thinks he“s a doctor.“ If you are part of the group which you are addressing, you

12、 will be in a position to know the experiences and problems which are common to all of you and it“ll be appropriate for you to make a passing remark about the inedible canteen food or the chairman“s notorious bad taste in ties. With other audiences you mustn“t attempt to cut in with humor as they wi

13、ll resent an outsider making disparaging remarks about their canteen or their chairman. You will be on safer ground if you stick to scapegoats like the Post Office or the telephone system. If you feel awkward being humorous, you must practice so that it becomes more natural. Include a few casual and

14、 apparently oK-the-cuff remarks which you can deliver in a relaxed and unforced manner. Often it“s the delivery which causes the audience to smile, so speak slowly and remember that a raised eyebrow or an unbelieving look may help to show that you are making a light-hearted remark. Look for the humo

15、r. It often comes from the unexpected. A twist on a familiar quote “If at first you don“t succeed, give up“ or a play on words or on a situation. Search for exaggeration and understatements. Look at your talk and pick out a few words or sentences which you can turn about and inject with humor.（分数：10

16、.00）(1).To make your humor work, you should _.（分数：2.00）A.take advantage of different kinds of audienceB.make fun of the disorganized peopleC.address different problems to different peopleD.show sympathy for your listeners(2).The joke about doctors implies that, in the eyes of nurses, they are _.（分数：

17、2.00）A.impolite to new arrivalsB.very conscious of their godlike roleC.entitled to some privilegesD.very busy even during lunch hours(3).It can be inferred from the text that public service _.（分数：2.00）A.have benefited many peopleB.are the focus of public attentionC.are an inappropriate subject for h

18、umorD.have often been the laughing stock(4).To achieve the desired result, humorous stones should be delivered _.（分数：2.00）A.in well-worded languageB.as awkwardly as possibleC.in exaggerated statementsD.as casually as possible(5).The best title for the text may be _.（分数：2.00）A.Use Humor EffectivelyB.

19、Various Kinds of HumorC.Add Humor to SpeechD.Different Humor Strategies五、Text 2(总题数：1，分数：10.00)In a survey conducted by research firm Harris Interactive, 71% of Americans said that spending extra money on travel during the holiday season is worthwhileso long as it affords them time with family and f

20、riends. But just because traveling may be the right thing to do, that doesn“t mean it has to be the expensive thing to do. Traveling involves many hidden costs that, once you“re aware of them, are easy to spotand even easier to eliminate. To start, consider transportation fees. For example, if you“r

21、e driving, fill up the gas tank before traveling on the highway, where it“s much costlier, says Clarky Davis, a personal finance expert. And make sure your car is in good condition by checking your heating vents, keeping up with routine maintenance and ensuring your tires are properly inflated, all

22、of which help the car achieve favorable fuel economy. Furthermore, not only does a tow car (救援车) cause inconvenience; it also means extra costs. For those opting to fly, first, be aware of how much it costs to check a bag. Most airlines are charging for every checked bag by weight, but prices vary f

23、rom carrier to carrier. If you can manage to pack everything into a carry-on, you“ll save at least $15. Brooke Ferencsik, a travel expert, suggests considering secondary airports when booking your flight. These airports often are less crowded and frequently offer cheaper tickets. And when it comes t

24、o your actual destination, don“t assume that hotels are going to cut back on fees simply because they“re desperate to draw customers. “They won“t be adding or increasing fees, but they won“t be decreasing them either,“ says Ferencsik. The best defense against extra fees is to read about the hotel“s

25、rates online, before you make a reservation. “Be aware of surcharges for everything from housekeeping to grounds keeping to use of the in-room safe,“ says Ferenesik. Some hotels even install a sensor (传感器) within the mini bar, charging guests for simply touching the items, let alone eating or drinki

26、ng them. “From airlines to hotels to rental cars, they“ve all got hidden fees you need to be aware of,“ says Ferencsik. “Do your homework and ask questions.“（分数：10.00）(1).It is found that 71% of Americans regard it as worthwhile to _.（分数：2.00）A.spend money on souvenirs while traveling with family an

27、d friendsB.accept hidden costs while traveling with family and friendsC.travel with family and friends during the holiday seasonD.travel with family and friends so as to please them(2).How can fuel economy be improved?（分数：2.00）A.By filling up the gas tank off the highwayB.By avoiding the inconvenien

28、ce of a tow carC.By considering transportation fees wiselyD.By keeping your car in good condition(3).It is advised that everything be packed into a carry-on most probably because a carry-on _.（分数：2.00）A.is usually free of chargeB.is more convenient than several checked bagsC.is subject to safety gua

29、ranteeD.is usually of a larger size than checked bags(4).When looking for a hotel room, customers usually take it for granted that _.（分数：2.00）A.extra fees are specified in the hotel“s ratesB.hotels attract customers by reducing feesC.online reservation provides the best ratesD.there is a surcharge f

30、or any in-room service(5).The passage is providing advice to _.（分数：2.00）A.spend money wiselyB.make traveling enjoyableC.economize on holidaysD.avoid hidden cost on a trip六、Text 3(总题数：1，分数：10.00)The current emergency in Mexico City that has taken over our lives is nothing. I could ever have imagined

31、for me or my children. We are living in an environmental crisis, an air-pollution emergency of severity. What it really means is that just to breathe here is to play a dangerous game with your health. As parents, what terrorizes us most are reports that children are at higher risk because they breat

32、he more times per minute. What more can we do to protect them and ourselves? Our pediatrician“s (儿科医师的) medical recommendation was simple, abandon the city permanently. We are foreigners and we are among the small minority that can afford to leave. We are here because of my husband“s work. We are fa

33、scinated by Mexicoits history and rich culture. We know that for us, this is a temporary danger. However, we cannot stand for much longer the fear we feel for our boys. We cannot stop them from breathing. But for millions, there is no choice. Their lives, their jobs, their futures depend on being he

34、re. Thousands of Mexicans arrive each day in this city, desperate for economic opportunities. Thousands more are born here each day. Entire families work in the streets and practically live there. It is a familiar sight, as parents hawk goods at stoplights, their children play in the grassy highway

35、dividers, breathing exhaust fumes. I feel guilty complaining about my personal situation; we won“t be here long enough for our children to form the impression that skies are colored only gray. And yet the government cannot do what it must to end this problem. For any country, especially a developing

36、 Third World economy like Mexico“s, the idea of barring from the capital city enough cars, closing enough factories and spending the necessary billions on public transportation is simply not an option. So when things get bad, as in the current emergency, Mexico takes half measuresprohibiting some mo

37、re cars from circulating, stopping some factories from producingthat even its own officials concede aren“t adequate. The word “emergency“ implies the unusual. But when daily life itself is an emergency, the concept loses its meaning. It is human nature to try to adapt to that which we cannot change,

38、 or to mislead ourselves into believing we can adapt.（分数：10.00）(1).According to the passage, people in Mexico City are faced with _.（分数：2.00）A.serious air pollutionB.economic crisisC.unemploymentD.natural disaster(2).Which of the following statements is TRUE according to the passage?（分数：2.00）A.Kids

39、are in fewer dangers than grown-ups in Mexico CityB.The author is a native MexicanC.The author“s husband is a pediatricianD.The Mexican history and culture appeal to the author(3).The word “hawk“ (Line 4, Para. 3) most probably means _.（分数：2.00）A.sellB.transportC.placeD.deliver(4).The Mexican govern

40、ment takes half measures to solve the pollution problem because _.（分数：2.00）A.Mexican economy depends very much on cars and factoriesB.it is not wise enough to come up with effective measuresC.Mexicans are able to adapt themselves to the current emergencyD.Mexicans enjoy playing dangerous games with

41、their health(5).The purpose of the passage is to _.（分数：2.00）A.describe the harmful air pollutionB.explain the way to prevent air pollutionC.show the worries about the air pollutionD.recommend a method to avoid air pollution七、Text 4(总题数：1，分数：10.00)Earlier this year I met with a group of women in Mate

42、la, a small farming village in Tanzania, and we discussed something that“s been on all of our minds lately: finding a safe place to save money. The women said their babies were getting sick from malaria (疟疾), and they could afford the drugs if they saved money over timebut with no access to formal s

43、avings accounts, they had a hard time safeguarding cash. So they saved in risky and inefficient ways. They made loans to each other, or bought goats or jewelry, then sold them if they suddenly needed money. The success of microloans has opened new opportunities for many poor people and has been a cr

44、ucial factor in reducing poverty. But loans are not enough. Savings accounts could help people in the developing world with unexpected events, accumulate money to invest in education, increase their productivity and income, and build their financial security. Fortunately, this is a moment of opportu

45、nity. New policy ideas are uniting in ways that will lower the cost of savings and bring safe financial services to the doorsteps of the poor. One exciting trend is agent bank, in which stores and post offices serve as banking outlets. Banks still manage and guarantee the deposits, but they rely on

46、the infrastructure (基础设施) of other outlets to deal with clients where there are no bank branches. The phenomenal growth of mobile phones in the developing world presents another opportunity. M-Pesa, the mobile-phone cash-transfer service in Kenya, has signed up more than 5 million subscribers in two

47、 years and recently expanded to Tanzania. This new idea is opening markets and transforming lives. A split-second M-Pesa transaction costs as little as 30 cents and replaces a day of risk and expense just to send someone money or carry earnings home. At the Gates Foundation, it has been committed mo

48、re than $350 million to make financial services widely accessible to the poor because safe places to save can help break the cycle of poverty. If action is taken on this moment, then within a generation, billions of people will have the chance to build up their savings and live the healthy, producti

49、ve lives that they deserve.（分数：10.00）(1).According to the first paragraph, people in Matela are most likely to expect that _.（分数：2.00）A.they can afford the cure for malariaB.they can save their cash efficientlyC.they can live safely in the villageD.their can get rid of poverty soon(2).What can help the poor build financial security?（分数：2.00）A.Getting microloansB.Lower cost of savingsC.Chances for educationD.Savings services(3).What is the role of post offices in “agent banking“?（分数：2.00）A.They are subordinate to ba