2005年MPAcc考研英語二真題及答案

會(huì)計(jì)碩士MPAcc 責(zé)任編輯:楊曼婷 2020-11-12

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MPAcc考研英語二真題及答案,文后附PDF版可供下載打印。

2005年MPAcc考研英語(二)真題及答案

Section I Vocabulary (10 points)

Directions:

There are 20 incomplete sentences in this section. For each sentence there are four choices marked A, B, C and D. Choose the one that best completes the sentence and mark your answers on ANSWER SHEET 1.

1. Advertises often aim their campaigns at young people as they have considerable spending _____.

A. power B. force C. energy D. ability

2. We've bought some ______ chairs for the garden so that they are easy to store away

A. adapting B. adjusting C. binding D. folding

3. The new speed restrictions were a ______ debated issue.

A. heavily B. hotly C. deeply D. profoundly

4. His change of job has ____ him with a new challenge in life

A. introduced B. initiated C. presented D. led

5. No _____you're hungry if you haven't eaten since yesterday

A. matter B. surprise C. wonder D. problem

6. The pianist played beautifully, showing a real _____ for the music

A. feeling B. understanding C. appreciation D. sense

7. The boss into a rage and started shouting at Robert to do as he was told

A. flew B. charged C. rushed D. burst

8. Politicians should never lose ______ of the needs of the people they represent

A. view B. sight C. regard D. prospect

9. The employees tried to settle the dispute by direct _____with the boss

A. negotiation B. connection C. association D. communication

10. You haven't heard all the facts so don't _____ to conclusions

A. dash B. jump C. much D. fly

11. I am _____ aware of the need to obey the vales of the competition

A. greatly B. far C. much D. well

12. The manager has always attended to the _____ of important business himself

A. transaction B. solution C. translation D. stimulation

13. As is known to all a country gets a (an) ______from taxes

A. income B. revenue C. Rind D. payment

14. The government has decided to reduce ______ on all imports.

A. fee B. charge C. tariff D. tuition

15. The need for financial provision not only to producers but also to consumers

A. connects B. links C .associates D. relates

16. The ability of bank to create deposits is determined by the ratio of liouid assets which they___.

A. mount. B. contain C. remain D. maintain

17 .The first serious prospect of a cure for Aids_____ a treatment which delays its effects has emerged.

A.other than B. rather than C. more than D. less than

18. His parents died when he was young, so he was ____ by his grandma

A. bred B. brought C. fed D. grown

19.The Japanese dollar-buying makes traders eager to ______dollars in fear of another government intervention.

A. let in B. let out C. let go of D. let off

20. The local people could hardly think of any good way to ______ the disaster of the war

A. shake off B. get off C. put off D. take off

Section II Cloze (10 points)

Directions: Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1.

A few decades ago, the world banking community invented new Electronic Funds Transfer (EFT) systems to move money more efficiently across countries and around the globe. The 21 benefit of such systems was to 22 the float of capital that was unavailable for 23 checks were being cleared through banking 24 . Today, we understand that benefits of electronic banking are far more 25 than just reducing floating cash. The world of banking 26 revolutionize. It is 27 more efficient and faster, but more global. And now 28 the Internet, EFT systems are increasingly 29 with the new world of e-commerce and e-trade.

30 1997 and 2003, EFT value 31 from less than $50 trillion to nearly $40 trillion, more than the 32 economic product of all the countries and territories of the entire world. These statistics 33 should emphasize the true importance of transnational EFT Satellite, wireless, and cable-based electronic fund transfers 34 the hub of global enterprise.Such electronic cash is 35 central to the idea of an emerging “worldwide mind.” Without the satellite and fiber infrastructure to support the flow of electronic funds, the world economy would grind to a halt.

21. [ A] hiding [B ] getting [C] driving [D] giving

22. [A]introduce [B ] reduce [C] produce [D] increase

23. [ A] which [B ] that [C] while [D] where

24. [ A] mechanics [B] methods [C ] procedures [D] systems

25. [A]extensive [B] intensive [C ] profound [D] great

26. [A]is [B]has [C] has been [D] had been

27. [A]far [B]even [C]just [D ] not only

28. [ A] with [B]by [C]for [D]on

29. [A]linked [B] integrated [C] controlled [D] joined

30. [ A] Between [B]In [C] From [D] Among

31. [ A]decreased [B] raised [C ] elevated [D] soared

32. [ A]gross [B] accelerated [C] combined [D] collective

33. [A]lonely [B ] alone [C]only [D] merely

34. [ A] present [B] represent [C] reserve [D] comprehend

35. [A]so [B] nevertheless [C] thereafter [DJ therefore

Section III Reading comprehension (40 points)

Directions:

Read the following four passages. Answer the questions below each passage by choosing A, B, C and D. Mark your answers on ANSWER SHEET 1.

Passage One

Working at nonstandard times-----evenings, nights, or weekends----is taking its toll on American families. One-fifth of all employed Americans work variable or rotating shifts, and one-third work weekends, according to Harriet B. Presser, sociology professor at the University of Maryland. The result is stress on familial relationships, which is likely to continue in coming decades.

The consequences of working irregular hours vary according to gender, economic level, and whether or not children are involved. Single mothers are more likely to work nights and weekends than married mothers. Women in clerical, sales, or other low-paying jobs participate disproportionately in working late and graveyard shifts.

Married-couple households with children are increasingly becoming dual-earner households, generating more split-shift couples. School-aged children, however, may benefit from parents’ nonstandard work schedules because of the greater likelihood that a parent will be home before or after school. On the other hand, a correlation exists between nonstandard work schedules and both marital instability and a decline in the quality of marriages.

Nonstandard working hours mean families spend less time together for diner but more time together for breakfast. One-on-one interaction between parents and children varies, however, based on parent, shift, and age of children. There is also a greater reliance on child care by relatives and by professional providers.

Working nonstandard hours is less a choice of employees and more a mandate of employer. Presser believes that the need for swing shifts and weekend work will continue to rise in the coming decades. She reports that in some European countries there are substantial salary premiums for employees working irregular hours-sometimes as much as 50% higher. The convenience of having services available 24 hours a day continues to drive this trend.

Unfortunately, says Presser, the issue is virtually absent from public discourse. She emphasizes the need for focused studies on costs and benefits of working odd hours, the physical and emotional health of people working nights and weekends, and the reasons behind the necessity for working these hours. “Nonstandard work schedules not only are highly prevalent among American families but also generate a level of complexity in family functioning that needs greater attention, ” she says.

36. Which of the following demonstrates that working at nonstandard times is taking its toll on American families?

A. Stress on familial relationships.

B. Rotating shifts.

C. Evenings, nights, or weekends.

D. Its consequences.

37. Which of the following is affected most by working irregular hours?

A. Children.

B. Marriage.

C. Single mothers.

D. Working women.

38. Who would be in favor of the practice of working nonstandard hours?

A. Children.

B. Parents.

C. Employees

D. Professional child providers.

39. It is implied that the consequences of nonstandard work schedules are .

A. emphasized

B. absent

C. neglected

D. prevalent

40. What is the author’s attitude towards working irregular hours?

A. Positive.

B. Negative.

C. Indifferent.

D. Objective.

Passage Two

Most human beings actually decide before they think. When any human being ---- executive, specialized expert, or person in the street ---- encounters a complex issue and forms an opinion, often within a matter of seconds, how thoroughly has he or she explored the implications of the various courses of action? Answer: not very thoroughly. Very few people, no matter how intelligent or experienced, can take inventory of the many branching possibilities, possible outcomes, side effects, and undesired consequences of a policy or a course of action in a matter of seconds. Yet, those who pride themselves on being decisive often try to do just that. And once their brains lock onto an opinion, most of their thinking thereafter consists of finding support for it.

A very serious side effect of argumentative decision making can be a lack of support for the chosen course of action on the pat of the “l(fā)osing” faction. When one faction wins the meeting and the others see themselves as losing, the battle often doesn’t end when the meeting ends. Anger, resentment, and jealousy may lead them to sabotage the 4ecision later, or to reopen the debate at later meetings.

There is a better. As philosopher Aldous Huxley said, “It isn’t who is right, but what is right, that counts.”

The structured-inquiry method offers a better alternative to argumentative decision making by debate. With the help of the Internet and wireless computer technology the gap between experts and executives is now being dramatically closed. By actually putting the brakes on the thinking process, slowing it down, and organizing the flow of logic, it’s possible to create a level of clarity that sheer argumentation can never match.

The structured-inquiry process introduces a level of conceptual clarity by organizing the contributions of the experts, then brings the experts and the decision makers closer together. Although it isn’t possible or necessary for a president or prime minister to listen in on every intelligence analysis meeting, it’s possible to organize the experts’ information to give the decision maker much greater insight as to its meaning. This process may somewhat resemble a marketing focus group; it’s a simple, remarkably clever way to bring decision makers closer to the source of the expert information and opinions on which they must base their decisions.

41. From the first paragraph we can learn that .

A. executive, specialized expert, are no more clever than person in the street

B. very few people decide before they think

C. those who pride themselves on being decisive often fail to do so

D. people tend to consider carefully before making decisions

42. Judging from the context, what does the word “them” (line 4, paragraph 2) refer to?

A. Decision makers.

B. The “l(fā)osing” faction.

C. Anger, resentment, and jealousy.

D. Other people.

43. Aldous Huxley’s remark (Paragraph 3) implies that .

A. there is a subtle difference between right and wrong

B. we cannot tell who is right and what is wrong

C. what is right is more important than who is right

D. what is right accounts for the question who is right

44. According to the author, the function of the structured-inquiry method is .

A. to make decision by debate

B. to apply the Internet and wireless computer technology.

C. to brake on the thinking process, slowing it down

D. to create a level of conceptual clarity

45. The structured-inquiry process can be useful for .

A. decision makers

B. intelligence analysis meeting

C. the experts’ information

D. marketing focus groups

Passage Three

Sport is heading for an indissoluble marriage with television and the passive spectator will enjoy a private paradise. All of this will be in the future of sport. The spectator (the television audience) will be the priority and professional clubs will have to readjust their structures to adapt to the new reality: sport as a business.

The new technologies will mean that spectators will no longer have to wait for broadcasts by the conventional channels. They will be the ones who decide what to see. And they will have to pay for it. In the United States the system of the future has already started: pay-as-you-view. Everything will be offered by television and the spectator will only have to choose. The review Sports Illustrated recently published a full profile of the life of the supporter at home in the middle of the next century. It explained that the consumers would be able to select their view of the match on a gigantic, flat screen occupying the whole of one wall, with images of a clarity which cannot be foreseen at present; they could watch from the trainer’s stands just behind the batter in a game of baseball or from the helmet of the star player in an American football game. And at their disposal will be the sane option s the producer of the recorded programmer has to select replays, to choose which camera to me and to decide on the sound whether to hear the public, the players, the trainer and soon.

Many sports executives, largely too old and too conservative to feel at home with the new technologies will believe that sport must control the expansion of television coverage in order to survive and ensure that spectators attend matches. They do not even accept the evidence which contradicts their view while there is more basketball than ever on television, for example, it is also certain that basketball is more popular than ever.

It is also the argument of these sports executives that television harming the modest teams. This is true, but the future of those team is also modest.  They have reached their ceiling . It is the law of the market. The great events continually attract larger audience.

The world I being constructed on new technologies so that people can make the utmost use of their time and , in their home have access to the greatest possible range of recreational activities. Sport will have to adapt itself to the new world.

The most visionary executives go further. That philosophy is: rather than see television take over sport why not have sports taken over television?

46. What does the writer mean by use of the phrase “an indissoluble marriage” in the first paragraph?

A. sport is combined with television.

B. sport controls television.

C. television dictates sports.

D. Sport and television will go their own ways

47. What does “they” in line 2 paragraph 2 stand for?

A. Broadcasts.

B. Channels.

C. Spectators.

D. Technologies.

48. How do many sports executives feel with the new technologies?

A. they are too old to do anything.

B. They feel ill at ease.

C. They feel completely at home.

D. Technologies can go hand in hand with sports.

49. What is going to be discussed in the following paragraphs?

A. the philosophy of visionary executives.

B. The process of television taking over sport.

C. Television coverage expansion.

D. An example to show how sport has taken over television.

50. What might be the appropriate title of this passage?

A. the arguments of sports executives.

B. The philosophy of visionary executives.

C. Sports and television in the 21st century.

D. Sports: a business.

Passage Four

Convenience food helps companies by creating growth, but what is its effect on people? For people who think cooking was the foundation of civilization , the microwave is the last enemy. The communion of eating together

Is easily broken by a device that liberates households citizens from waiting for mealtimes. The first great revolution in the history of food is in danger of being undone. The companionship of the campfire, cooking pot and common table, which have helped to bond humans in collaborative living for at least 150000 years could be destroyed.

Meals have certainly sated from the rise of convenience food. The only meals regularly taken together in Britain these days are at the weekend, among rich families struggling to retain something of the old symbol of togetherness. Indeed, the day’s first meal has all but disappeared. In the 20th century the leisure British breakfast was undermined by the corn flake; in the 21st breakfast is vanishing altogether a victim of the quick cup of coffee in Starbucks and the cereal bar.

Convenience food has also made people forget how to cook one of the apparent paradoxes of modern food is that while the amount of time spent cooking meals has fallen from 60 minutes a day in 1980 to 13M a day in 2002, the number of cooks and television programmer on cooking has multiplied. But perhaps this isn’t a paradox. Maybe it is became people can’t cook anymore, so they need to be told how to do it, or maybe it is because people buy books about hobbies---golf, yachting ---not about chores. Cooking has ceased to be a chore and has become a hobby.

Although everybody lives in the kitchen. its facilities are increasingly for display rather than for use. Mr. Silverstein’s now book, “trading up” look at mid-range consumer’s milling now to splash out. He says that industrial --style Viking cook pot, with nearly twice the heat output of other ranges, have helped to push the “kitchen as theater” trend in hour goods. They cost from $1000 to $9000.Some 75% of them are never used.

Convenience also has an impact on the healthiness, or otherwise, of food , of course there is nothing bad about ready to eat food itself. You don’t get much healthier than an apple, and supermarkets sell a better for you range of ready-meals. But there is a limit to the number of apples people want to eat; and these days it is easier for people to eat the kind of food that makes them fat. The three Harvard economists in their paper “why have Americans become more obese?” point out that in the past, if people wanted to eat fatty hot food, they had to cook it. That took time and energy a good chip needs frying twice, once to cook the potato and once to get it crispy. Which discouraged of consumption of that cost of food. Mass preparation of food took away that constraint. Nobody has to cut and double cook their own fries these days. Who has the time?

51. What might the previous paragraphs deal with?

A. The relationship between meals and convenience food.

B. The importance of convenience food in people’s life.

C. The rise of convenience food.

D. The history of food industry.

52 . What is the paradox in the third paragraph?

A. People don’t know how to cook.

B. The facilities in the kitchen are not totally used.

C. People are becoming more obsess , thus unhealthy.

D. Convenience food actually does not save people thrive.

53. What does the passage mainly discuss?

A. The bad effects of convenience food

B. Mr. Silverstein’s new book

C. People’s new hobby

D. Disappearance of the old symbol of togetherness.

54. Why has American become more obsess?

A. Because of eating chips.

B. Because of being busy.

C. Because of being lazy.

D. B and C.

55 . Which of the following might the another mostly agree with?

A. There is nothing bad about convenience food.

B. Convenience food makes people lazy.

C. Convenience food helps companies grow.

D. Convenience food is a revolution in cooking.

Section IV Translation (20 points)

Directions:

In this section there is a passage in English. Translate the five sentences underlined into Chinese and write your translation on ANSWER SHEET 2.

An art museum director with foresight might follow trends in computer graphics to make exhibit more appealing to younger visitor.

For instances, capable corporate manager might see alarming rise in local housing price that could affect availability of skilled workers in the region.  People in government also need foresight to keep system running smoothly, to play budget and prevent war.

Many of the best known technique for foresight were developed by government planner, especially in the military, thinking about the unthinkable.

The futurist recognized that the future world is continuing with preset world. We can learn a great deal about what many happen in the future by looking systematically at what is happy now

Section V Writing (20 points)

Directions:

In this part, you are asked to write a composition according to the information below. You should write more than 150 words neatly on ANSWER SHEET 2.

“五一”、“十一”長(zhǎng)假已逐步為人們所習(xí)慣, 她給百姓帶來了充足的娛樂休閑機(jī)會(huì), 更促進(jìn)了旅游經(jīng)濟(jì)的發(fā)展。但是, “黃金周”也帶來了諸如交通壓力增大、環(huán)保等諸多問題。作為一名普通百姓, 請(qǐng)你給政府有關(guān)部門寫一封信, 提出你關(guān)于“黃金周”的意見和建議。

答案解析:

Section I Vocabulary (10 points)

1--20 CDBCC CABAB DABCD CBACA

Section II Cloze (10 points)

21.【答案】C

22.【答案】B

23.【答案】C

24.【答案】D

25.【答案】A

26.【答案】C

27.【答案】D

28.【答案】A

29.【答案】B

30.【答案】A

31.【答案】D

32.【答案】C

33.【答案】B

34.【答案】B

35.【答案】D

Section III Reading comprehension (40 points)

36.【答案】A

37.【答案】B

38.【答案】D

39.【答案】C

40.【答案】D

41.【答案】C

42.【答案】B

43.【答案】C

44.【答案】D

45.【答案】A

46.【答案】A

47.【答案】C

48.【答案】B

49.【答案】D

50.【答案】C

51.【答案】C

52.【答案】D

53.【答案】A

54.【答案】D

55.【答案】B

Section IV Translation (20 points)

(56).一位有遠(yuǎn)見的藝術(shù)博物館館長(zhǎng)可能會(huì)緊跟電腦繪圖的潮流,使展覽對(duì)年輕游客更具吸引力。

(57).例如,一個(gè)有能力的公司經(jīng)理可能會(huì)發(fā)現(xiàn)當(dāng)?shù)胤績(jī)r(jià)的一次急劇上漲不利于在這個(gè)地區(qū)招募熟練工人。

(58).政府官員也需要有遠(yuǎn)見,以保持整個(gè)體系平穩(wěn)運(yùn)行,制定預(yù)算以及防止戰(zhàn)爭(zhēng)。

(59).許多知名的有遠(yuǎn)見的技術(shù)由政府規(guī)劃者開發(fā),尤其在軍隊(duì)中,“敢于去想不可想象的事”就是一例。

(60).未來學(xué)家意識(shí)到,未來世界是現(xiàn)今世界的延續(xù),因此通過系統(tǒng)地觀察現(xiàn)在正在發(fā)生的事,我們能了解到很多未來可能發(fā)生的事。

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