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　　5、Bankers have been blaming themselves for their troubles in public. Behind the scenes, they have been taking aim at someone else: the accounting standard-setters. Their rules, moan the banks, have forced them to report enormous losses, and it’s just not fair. These rules say they must value some assets at the price a third party would pay, not the price managers and regulators would like them to fetch. Unfortunately, banks’ lobbying now seems to be working. The details may be unknowable, but the independence of standard-setters, essential to the proper functioning of capital markets, is being compromised. And, unless banks carry toxic assets at prices that attract buyers, reviving the banking system will be difficult. After a bruising encounter with Congress, America’s Financial Accounting Standards Board (FASB) rushed through rule changes. These gave banks more freedom to use models to value illiquid assets and more flexibility in recognizing losses on long-term assets in their income statement. Bob Herz, the FASB’s chairman, cried out against those who “question our motives.” Yet bank shares rose and the changes enhance what one lobby group politely calls “the use of judgment by management.” European ministers instantly demanded that the International Accounting Standards Board (IASB) do likewise. The IASB says it does not want to act without overall planning, but the pressure to fold when it completes it reconstruction of rules later this year is strong. Charlie McCreevy, a European commissioner, warned the IASB that it did “not live in a political vacuum” but “in the real word” and that Europe could yet develop different rules. It was banks that were on the wrong planet, with accounts that vastly overvalued assets. Today they argue that market prices overstate losses, because they largely reflect the temporary illiquidity of markets, not the likely extent of bad debts. The truth will not be known for years. But bank’s shares trade below their book value, suggesting that investors are skeptical. And dead markets partly reflect the paralysis of banks which will not sell assets for fear of booking losses, yet are reluctant to buy all those supposed bargains. To get the system working again, losses must be recognized and dealt with. America’s new plan to buy up toxic assets will not work unless banks mark assets to levels which buyers find attractive. Successful markets require independent and even combative standard-setters. The FASB and IASB have been exactly that, cleaning up rules on stock options and pensions, for example, against hostility form special interests. But by giving in to critics now they are inviting pressure to make more concessions.1、Bankers complained that they were forced to ____.2、According to the author , the rule changes of the FASB may result in ____.3、According to Paragraph 4, McCreevy objects to the IASB’s attempt to ____.4、The author thinks the banks were “on the wrong planet ”in that they ____.5、The author’s attitude towards standard-setters is one of ____.

　　问题1

　　A、follow unfavorable asset evaluation rules

　　B、collect payments from third parties

　　C、cooperate with the price managers

　　D、reevaluate some of their assets.

　　问题2

　　A、the diminishing role of management

　　B、the revival of the banking system

　　C、the banks’ long-term asset losses

　　D、the weakening of its independence

　　问题3

　　A、keep away from political influences.

　　B、evade the pressure from their peers.

　　C、act on their own in rule-setting.

　　D、take gradual measures in reform.

　　问题4

　　A、misinterpreted market price indicators

　　B、exaggerated the real value of their assets

　　C、neglected the likely existence of bad debts.

　　D、denied booking losses in their sale of assets.

　　问题5

　　A、satisfaction.

　　B、skepticism.

　　C、objectiveness

　　D、sympathy

　　5、试题答案：第1题:A;第2题:D;第3题:C;第4题:B;第5题:D;

　　试题解析：第1题:

　　根据文章第一段第三句“Their rules moan the banks have forced them to report enormous losses, and it's Just not fair.”可知，银行业抱怨会计规则迫使他们报告巨大损失，认为这不公平。A项是指银行家们抱怨他们被迫遵守令人不快的资产评估规定，与原文内容相符。故答案为A。

　　第2题:

　　根据文章第三段前两句可知，美国FASB(财务会计规则委员会)在与国会激烈摩擦之后，匆匆通过了准则的修改。这些修改使得银行在使用模型评估非流动资产方面拥有了更大的自由权，同时使得它们确认收益表中长期资产损失时更为灵活。FASB赋予银行更多的权利，这个例子证实了第二段中提到的会计准则制定者的独立性有所妥协，同时也证明了FASB的独立地位得到削弱。故答案为D。

　　第3题:

　　文章第四段段落大意为：欧洲各国部长们随即要求国际会计规则委员会(IASB)也这么做(即：效仿美国FASB的做法)，但IASB对部长们的这种要求比较反感，这意味着它在今年下半年完成准则修订时面临的压力十分巨大。这表明国际会计规则委员会受到来自政治上的压力，这与下一句McCreevy对IASB的警告是一致的，McCreevy说到国际委员会不是处在政治真空中而是生活在现实世界里。由此可以推断出，McCreevy认为IASB应估计些其他政治因素，而不是按照自己的意愿来制定准则。故答案为C。

　　第4题:

　　根据文章第五段第一句“It was banks that were on the wrong planet，with accounts that vastly overvalued assets.”可知，正是因为这些银行脱离实际才使得它们的账目上充斥着估值过高的资产。B项意为夸大他们的资产的实际价值”，与原文内容相符。故答案为B。

　　第5题:

　　统观全文，本文作者一直支持会计准则必须独立，标准制定者要捍卫准则政客和银行家的阴谋是不应该得逞的。然而，面对银行家咄咄逼人的态势和一些政治家的施压，标准制定者面临着巨大的压力，因此作者对于标准制定者是持同情态度的。D项意为“同情”，符合作者态度。satisfaction意为“满意”;skepticism意为“怀疑”;objectiveness意为“客观”。

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