摘要:2021年專業(yè)會(huì)計(jì)碩士MPAcc考研報(bào)名已經(jīng)結(jié)束,距離12月初試僅剩不到兩個(gè)月的時(shí)間,希賽網(wǎng)MPA考研頻道為廣大考生們準(zhǔn)備了歷年來(lái)MPAcc考研英語(yǔ)(二)真題及答案,文后附PDF版可供下載打印。
2009年MPAcc考研英語(yǔ)二真題及答案
Part I Vocabulary and Structure (10%)
Direction: There are 20 incomplete sentences in this part. For each sentence there are four choices marked A, B, C, and D. Choose the ONE answer that best completes the sentence. Then blacken the corresponding letter on the Answer Sheet with a pencil.
1. The poor lady was too and distressed to talk about the tragedy.
A. engaged B. exhausted
C. ignorant D. energetic
2. At first , the famous painting doesn’t impress the audience at all.
A. glance B. gaze
C. stare D. view
3. Delegates agree to the plan in , but there were some details they didn’t approve.
A. discipline B. theory
C. principle D. nature
4. I took the medicine 10minutes ago, but the bitterness is still in my mouth.
A. scattering B. felling
C. maintaining D. lingering
5. Since the of human history, human beings have been asking questions like "What is the essence of life."
A. dusk B. dust
C. twinkle C. Dawn
6. The eldest son all the family members to discuss how to celebrate the 50th wedding anniversary of their parents.
A. Clustered B. resembled
C. assembled D. rendered
7. I must leave now, , if you want that book I’LL bring it you tomorrow .
A. Accidentally B. Incidentally
C. Occasionally D. Subsequently
8. My mother is a light sleeper, to any sound even as low as the humming of mosquito.
A. alert B. acute
C. keen D. immune
9. The newly built factory is in urgent need of a number of skilled and workers.
A. consistent B. conscious
C. confidential D. conscientious
10. As an outstanding scholar, he has become to the research team.
A. senior B. junior
C. indispensible C. independent
11. Sixteen days after the earthquake, 40people, in their village, were rescued.
A. trapped B. confined
C. enclosed D. captured
12. Working far away from home, Jerry had to from downtown to his office everyday.
A. wander B. commute
C. ramble D. motion
13. The finance minister has not been so since he raised taxes to an unbearable level.
A. famous B. favorable
C. popular D. preferable
14. It is unimaginable for someone in such a high in the government to behave so badly in public.
A. situation B. position
C. profession D. appointment
15. Information given to employees must be , clear and in easy-to-follow language.
A.convenient B.continuous
C.constant D.concise
16. John was very upset because he was by the police with breaking the law.
A. sentenced B. arrested
C. accused D. charged
17. David likes country life and has decided farming.
A. go in for B. go back on
C. go along with D. go through with
18. Jennifer has never really her son’s death. It’s very hard to accept the face that she’ll never have a child.
A. come to terms with B. come up against
C. come out with D. come down to
19. A national debate is now about whether we should replace golden weeks with paid Vacations.
A. in the way B. by the way
C. under way D. out of the way
20. When a psychologist does a general experiment about the human mind, he selects people and asks them questions.
A. at ease B. at random
B. in essence D. in sum
SectionⅡ. Cloze
Directions:
Read the following text, choose the best word (s) for each numbered blank and marked A, B, C or D on ANSWER SHEET 1. (10 points)
In 1999, the price of oil hovered around $16 a barrel. By 2008, it had 21 the $100 a barrel mark. The reasons for the surge 22 from the dramatic growth of the economies of China and India to widespread 23 in oil-producing regions, including Iraq and Nigeria’s delta region. Triple-digit oil prices have 24 the economic and political map of the world, 25 some old notions of power. Oil-rich nations are enjoying historic gains and opportunities, 26 major importers—including China and India, home to a third of the world’s population—27 rising economic and social costs. Managing this new order is fast becoming a central 28 of global politics. Countries that need oil are clawing at each other to 29 scarce supplies, and are willing to deal with any government, 30 how unpleasant, to do it.
In many poor nations with oil, the profits are being lost to corruption,31 these countries of their best hope for development. And oil is fueling enormous investment funds run by foreign governments, 32 some in the West see as a new threat.
Countries like Russia, Venezuela and Iran are well supplied with rising oil 33,a change reflected in newly aggressive foreign policies. But some unexpected countries are reaping benefits, 34 costs, from higher prices. Consider Germany. 35 it imports virtually all its oil, it has prospered from extensive trade with a booming Russia and the Middle East. German exports to Russia 36 128 percent from 2001 to 2006.
In the United States, as already high gas prices rose 37 higher in the spring of 2008, the issue cropped up in the presidential campaign, with Senators McCain and Obama 38 for a federal gas tax holiday during the peak summer driving months. And driving habits began to 39 ,as sales of small cars jumped and mass transport systems 40 the country reported a sharp increase in riders.
21. A. come B. gone C. crossed D. arrived
22. A. covered B. discovered C. arranged D. ranged
23. A. intensity B. infinity C. insecurity D. instability
24. A. drawn B. redrawn C. retained D. reviewed
25. A. fighting B. struggling C. challenging D. threatening
26. A. and B. while C. thus D. though
27. A. confine B. conflict C. conform D. confront
28. A. problem B. question C. matter D. event
29. A. look for B. lock up C. send out D. keep off
30. A. no matter B. what if C. only if D. in spite of
31. A. abolishing B. depriving C. destroying D. eliminating
32. A. what B. that C. which D. whom
33. A. interests B. taxes C. incomes D. revenues
34. A. as many as B. as good as C. as far as D. as well as
35. A. Although B. Because C. Since D. As
36. A. advanced B. grew C. reduces D. multiplied
37. A. even B. still C. rather D. fairly
38. A. asking B. requesting C. calling D. demanding
39. A. change B. turn C. shift D. transform
40. A. for B. from C. across D. over
Part III Reading Comprehension (40%)
Direction: There are 4 passages in this part. Each passage is followed by some questions or unfinished statements. For each of them there are four choices marked A, B, C, and D. You should decide on the best choice. Then blacken the corresponding letter on the Answer Sheet with a pencil.
PASSAGE 1.
Henric Ibsen, author of the play A Doll’s House, in which a pretty, helpless housewife abandons her husband and children to seek a more serious life, would surely have approved. From January 1st, 2008, all public companies in Norway are obliged to ensure that at least 40% of their board directors are women. Most firms have obeyed the law, which was passed in 2003. But about 75 out of the 480 or so companies it affects are still too male for the government’s liking. They will shortly receive a letter informing them that they have until the end of February to act, or face the legal consequences—which could include being dissolved.
Before the law was proposed, about 7% of board members in Norway were female, according to the Centre for Corporate Diversity. The number has since jumped to 36%. That is far higher than the average of 9% for big companies across Europe or America’s 15% for the Fortune 500. Norway’s stock exchange and its main business lobby oppose the law, as do many businessmen. “I am against quotas for women or men as a matter of principle,” says Sverre Munck, head of international operations at a media firm. “Board members of public companies should be chosen solely on the basis of merit and experience,” he says. Several firms have even given up their public status in order to escape the new law.
Companies have had to recruit about 1,000 women in four years. Many complain that it has been difficult to find experienced candidates. Because of this, some of the best women have collected as many as 25-35 directorships each, and are known in Norwegian business circles as the “golden skirts”. One reason for the scarcity is that there are fairly few women in management in Norwegian companies—they occupy around 15% of senior positions. It has been particularly hard for firms in the oil, technology and financial industries to find women with enough experience.
Some people worry that their relative lack of experience may keep women quiet on boards, and that in turn could mean that boards might become less able to hold managers to account. Recent history in Norway, however, suggests that the right women can make strong directors. “Women feel more compelled than men to do their homework,” says Ms. Reksten Skaugen, who was voted Norway’s chairman of the year for 2007, “and we can afford to ask the hard questions, because women are not always expected to know the answers.”
41. The author mentions Ibsen’s play in the first paragraph in order to
[A] depict women’s dilemma at work
[B] explain the newly passed law
[C ] support Norwegian government
[D] introduce the topic under discussion
42. A public company that fails to obey the new law could be forced to
[A ] pay a heavy fine
[B ] close down its business
[C ] change to a private business
[D] sign a document promising to act
43. To which of the following is Sverre Munck most likely to agree?
[A] A set ratio of women in a board is unreasonable.
[B] A reasonable quota for women at work needs to be set.
[C] A common principle should be followed by all companies.
[D] An inexperienced businessman is not subject to the new law.
44. The author attributes the phenomenon of “golden skirts” to .
[A] the small number of qualified females in management
[B ] the over-recruitment of female managers in public companies
[C] the advantage women enjoy when competing for senior positions [D ] the discrimination toward women in Norwegian business circles
45. The main idea of the passage might be .
[A] female power and liberation in Norway
[B ] the significance of Henric Ibsen’s play [C] women’s status in Norwegian firms [D ] the constitution of board members in Norway
PASSAGE2.
While there’s never a good age to get cancer, people in their 20s and 30s can feel particularly isolated. The average age of a cancer patient at diagnosis is 67. Children with cancer often are treated at pediatric (小兒科的) cancer centers, but young adults have a tough time finding peers, often sitting side-by-side during treatments with people who could be their grandparents.
In her new book Crazy Sexy Cancer Tips, writer Kris Carr looks at cancer from the perspective of a young adult who confronts death just as she’s discovering life. Ms. Carr was 31 when she was diagnosed with a rare from of cancer that had generated tumors on her liver and lungs.
Ms. Carr reacted with the normal feelings of shock and sadness. She called her parents and stocked up on organic food, determined to become a "full-time healing addict." Then she picked up the phone and called everyone in her address book, asking if they knew other young women with cancer. The result was her own personal "cancer posse": a rock concert tour manager, a model, a fashion magazine editor, a cartoonist and a MTV celebrity, to name a few. This club of "cancer babes" offered support, advice and fashion tips, among other things.
Ms. Carr put her cancer experience in a recent Learning Channel documentary, and she has written a practical guide about how she coped. Cancer isn’t funny, but Ms. Carr often is. She swears, she makes up names for the people who treat her (Dr. Fabulous and Dr. Guru ), and she even makes second sound fun ("cancer road trips," she calls them).
She leaves the medical advice to doctors, instead offering insightful and practical tips that reflect the world view of a young adult. "I refused to let cancer ruin my party," she writes. "There are just too many cool things to do and plan and live for."
Ms. Carr still has cancer, but it has stopped progressing. Her cancer tips include using time-saving mass e-mails to keep friends informed, sewing or buying fashionable hospital gowns so you’re not stuck with regulation blue or gray and playing Gloria Gaynor’s "I Will Survive" so loud you neighbors call the police. Ms. Carr also advises an eyebrow wax and a new outfit before you tell the important people in your illness. "people you tell are going to cautious and not so cautiously try to see the cancer, so dazzle them instead with your miracle," she writes.
While her advice may sound superficial, it gets to the heart of what every cancer patient wants: the chance to live life just as she always did, and maybe better.
46. Which of the following groups is more vulnerable to cancer?
A. Children.
B. People in their 20s and 30s.
C. Young adults.
D. Elderly people.
47. All of the following statements are true EXCEPT _______.
A. Kris Carr is a female writer
B. Kris Carr is more than 31-year-old.
C. Kris Carr works in a cancer center.
D. Kris Carr is very optimistic.
48. The phrase "cancer posse" (Line 4, para.3 ) probably refers to ________
A. a cancer research organization
B. a group of people who suffer from cancer
C. people who have recovered from cancer
D. people who cope with cancer
49. Kris Carr make up names for the people who treat her because ________
A. she is depressed and likes swearing
B. she is funny and likes playing jokes on doctor
C. she wants to leave the medical advice to doctor
D. she tries to leave a good impression on doctor
50. From Kris Carr’s cancer tips we may infer that ________
A. she learned to use e-mails after she got cancer
B. she wears fashionable dress even after suffering from cancer
C. hospital gowns for cancer patients are usually not in bright colors
D. the neighbors are very friendly with cancer patients
PASSAGE3
Questions 51 to 55 are based on the following passage:
Should a leader strive to be loved or feared? This question, famously posed by Machiavelli, lies at the heart of Joseph Nye’s new book. Mr. Nye, a former dean of the Kennedy School of Government at Harvard and one-time chairman of America’s National Intelligence Council, is best known for promoting the idea of “soft power”, based on persuasion and influence, as a counterpoint to “hard power”,based on coercion(強(qiáng)迫)and force.
Having analyzed the use of soft and hard power in politics and diplomacy in his previous books, Mr. Nye has now turned his attention to the relationship between power and leadership, in both the political and business spheres. Machiavelli, he notes, concluded that “one ought to be both feared and loved, but as it is difficult for the two to go together, it is much safer to be feared than loved." In short, hard power is preferable to soft power. But modem leadership theorists have come to the opposite conclusion.
The context of leadership is changing, they observe, and the historical emphasis on hard power is becoming outdated. In modern companies and democracies, power is increasingly diffused and traditional hierarchies (等級(jí)制) are being undermined, making soft power ever more important. But that does not mean coercion should now take a back seat to persuasion, Mr. Nye argues. Instead, he advocates a synthesis of these two views. The conclusion of The Powers to Lead, his survey of the theory of leadership, is that a combination of hard and soft power, which he calls “smart power”, is the best approach.
The dominant theoretical model of leadership at the moment is, apparently, the “ transformational leadership pattern ”? Anyone allergic (反感)to management term will already be running for the exit, but Mr. Nye has performed a valuable service in rounding up and summarizing the various academic studies and theories of leadership into a single, slim volume. He examines different approaches to leadership, the morality of leadership and how the wider context can determine the effectiveness of a particular leader. There are plenty of anecdotes and examples, both historical and contemporary, political and corporate.
Alas, leadership is a slippery subject, and as he depicts various theories, even Mr. Nye never quite nails the jelly to the wall. He is at his most interesting when discussing the moral aspects of leadership—in particular, the question of whether it is sometimes necessary for good leaders to lie—and he provides a helpful 12-point summary of his conclusions. A recurring theme is that as circumstances change, different sorts of leaders are required; a leader who thrives in one environment may struggle in another, and vice versa. Ultimately that is just a fancy way of saying that leadership offers no easy answers.
51. From the first two paragraphs we may learn that Mr. Machiavelli’s idea of hard power is .
[A] well accepted by Joseph Nye
[B] very influential till nowadays
[C] based on sound theories
[D ] contrary to that of modem leadership theorists
52. Which of the following makes soft power more important today according to Mr.Nye?
[A] Coercion is widespread.
[B ] Morality is devalued.
[A] Power is no longer concentrated.
[B] Traditional hierarchies are strengthened.
53. In his book The Powers to Lead, Mr. Nye has examined all the following aspects of leadership EXCEPT .
[A] authority
[B] context
[C] approaches
[D] morality
54. Mr. Nye’s book is particularly valuable in that it .
[A] makes little use of management terms
[B] summarizes various studies concisely
[C] serves as an exit for leadership researchers
[D] sets a model for contemporary corporate leaders
55. According to the author, the most interesting part of Mr. Nye’s book lies in his .
[A] view of changeable leadership
[B] definition of good leadership
[C] summary of leadership history
[D] discussion of moral leadership
PASSAGE 4
Questions 56to 60are based on the following passage:
Americans don’t like to lose wars. Of course, a lot depends on how you define just what a war is. There are shooting wars-the kind that test patriotism and courage-and those are the kind at which the U.S excels. But other struggles test those qualities too. What else was the Great Depression or the space race or the construction of the railroads? If American indulge in a bit of flag—when the job is done, they earned it.
Now there is a similar challenge. Global warming. The steady deterioration(惡化)of the very climate of this very planet is becoming a war of the first order, and by any measure, the U.S. produces nearly a quarter of the world’s greenhouse gases each year and has stubbornly made it clear that it doesn’t intend to do a whole lot about it. Although 174 nations approved the admittedly flawed Kyoto accords to reduce carbon levels, the U.S. walked away from them. There are vague promises of manufacturing fuel from herbs or powering cars with hydrogen. But for a country that tightly cites patriotism as one of its core values, the U.S. is taking a pass on what might be the most patriotic struggle of all. It’s hard to imagine a bigger fight than one for the survival of a country’s coasts and farms, the health of its people and stability of its economy.
The rub is, if the vast majority of people increasingly agree that climate change is a global emergency, there’s far less agreement on how to fix it. Industry offers its pans, which too often would fix little. Environmentalists offer theirs, which too often amount to native wish lists that could weaken American’s growth. But let’s assume that those interested parties and others will always bent the table and will always demand that their voices be heard and that their needs be addressed. What would an aggressive, ambitious, effective plan look like-one that would leave the U.S. both environmentally safe and economically sound?
Halting climate change will be far harder. One of the more conservative plans for addressing the problem calls for a reduction of 25 billion tons of carbon emissions over the next 52 year. And yet by devising a consistent strategy that mixes and blends pragmatism(實(shí)用主義)with ambition, the U.S. can, without major damage to the economy, help halt the worst effects of climate change and ensure the survival of its way of life for future generations. Money will do some of the work, but what’s needed most is will. "I’m not saying the challenge isn’t almost overwhelming," says Fred Krupp. "But this is America, and America has risen to these challenges before."
56. What does the passage mainly discuss?
A. Human wars.
B. Economic crisis.
C. America’s environmental policies.
D. Global environment in general.
57. From the last sentence of paragraph 2 we may learn that the survival of a country’s coasts and farms, the health of its people and the stability of its economy is__________.
A. of utmost importance
B. a fight no one can win
C. beyond people’s imagination
D. a less significant issue
58. Judging from the context, the word "rub"(Line 1, Para.3)probably means_______.
A. friction
B. contradiction
C. conflict
D. problem
59. What is the author’s attitude toward America’s policies on global warming?
A. Critical
B. Indifferent
C. Supportive
D. Compromising
60. The paragraphs immediately following this passage would most probably deal with___________.
A. the new book written by Fred Krupp
B. how America can fight against global warming
C. the harmful effects of global warming
D. how America can tide over economic crisis
Section IV Translation
Directions:
In this section there is a text in English. Translate it into Chinese and write your translation on ANSWER SHEET 2. (20 points)
With the nation’s financial system teetering (蹣跚)on a cliff, the compensation arrangements for executives of the big banks and other financial firms are coming under close examination again.
Banker’s excessive risk-taking is a significant cause of this financial crisis and has contributed to others in the past. In this case, it was fueled by low interest rates and kept going by a false sense of security created by a debt-fueled bubble in the economy.
Mortgage lenders gladly lent enormous sums to those who could not afford to pay them back, dividing the loans and selling them off to the next financial institution along the chain, which took advantage of the same high-tech securitization (證券化)to load on more risky mortgage-based assets.
Financial regulation will have to catch up with the most irresponsible practices that led banks down in this road, in hopes of averting the next crisis, which is likely to involve different financial techniques and different sorts of assets. But it is worth examining the root problem of compensation schemes that are tied to short-term profits and revenues, and thus encourage bankers to take irresponsible levels of risk.
Section V Writing
Directions:
It is known that text message (手機(jī)短信)has both advantages and disadvantages. Some people think it is a blessing, while others regard it as a hell. In this section, you are asked to write an essay on text message. You can take either stand and provide specific reasons and examples lo support your idea. You should write at least 150 words on ANSWER SHEET 2. (20 points)
答案:
Section I. Vocabulary
1-5 BACDD 6-10CBAAC 11-15 BBABD 16-20 DBACB
Section Ⅱ. Cloze
21.【答案】C
22.【答案】D
23. 【答案】D
24.【答案】B
25.【答案】C
26.【答案】B
27.【答案】D
28.【答案】A
29.【答案】B
30.【答案】A
31.【答案】B
32.【答案】C
33.【答案】D
34.【答案】D
35.【答案】A
36.【答案】B
37.【答案】A
38.【答案】C
39.【答案】A
40.【答案】C
Part III Reading Comprehension (40%)
PASSAGE 1
41. 【答案】D
42. 【答案】B
43. 【答案】A
44.【答案】A
45.【答案】C
PASSAGE 2
46.【答案】D
47.【答案】C
48.【答案】B
49.【答案】B
50.【答案】C
PASSAGE 3
51.【答案】D
52.【答案】C
53.【答案】A
54.【答案】B
55.【答案】D
PASSAGE 4
56.【答案】C
57.【答案】A
58.【答案】D
59. 【答案】A
60. 【答案】B
PartⅣ Translation
參考譯文:
由于金融體系瀕臨崩潰,各大銀行和其他一些金融公司的高管的薪酬方案將再次受到嚴(yán)密審查。
銀行家們的過(guò)度冒險(xiǎn)是致使此次金融危機(jī)發(fā)生的一個(gè)主要原因,也是引發(fā)歷史上 其他金融危機(jī)的原因之一。此次危機(jī)受低利率的推動(dòng),并因經(jīng)濟(jì)中的債務(wù)泡沫所營(yíng)造的虛假安全感而持續(xù)惡化。
抵押貸款人很樂(lè)意將巨額資金借給那些無(wú)力償還債務(wù)的人。他們拆分貸款,并沿著這一金融鏈條將其出售給下一家全融機(jī)構(gòu)。這些金融機(jī)構(gòu)利用同樣的高科技證券化方式,吸納更高風(fēng)險(xiǎn)的抵押資產(chǎn)。
金融監(jiān)管將不得不應(yīng)對(duì)這種最不負(fù)責(zé)任的并導(dǎo)致銀行損失慘重的做法,以期防止 下ー次危機(jī),而下一次危機(jī)很可能包括各種 類型的金融技術(shù)和資產(chǎn)。但是薪酬方案中的根本問(wèn)題是值得審視的,因?yàn)楝F(xiàn)有的新酬方案與短期利潤(rùn)和收益息息相關(guān),而這會(huì)讓銀行家們不計(jì)后果地甘冒風(fēng)險(xiǎn)。
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