阅读对于大家一直是难以言说的痛，尤其是非常专业的题材。对于这种文章大家还是要紧跟做题步骤，定位、替换、排除，对于文章中专业知识我们没有必要知道，因为在那么短的几分钟时间内，我们无法去参透内容，所以在平时需要大家去扩充知识，多多益善。
今天老师给大家讲解2010年text4文章中的两道细节题，看看我们如何在不太了解专业的情况下去把题目做对。
2010 Text 4
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.
这篇文章是作者对目前会计准则因为银行家们的游说而改变表示不认同，并指出了银行存在亏损的根本原因和解决方法。
36. Bankers complained that they were forced to .
A. Follow unfavorable asset evaluation rules遵守对他们不利的不动产评估规则
B. Collect payment from third parties从第三方那里获得支付
C. Cooperate with the price managers和价格管理者合作
D. Reevaluate some of their assets重新评估他们的一些不动产
由题干定位到原文第一段第三句：Their rules, moan the banks, have forced them to report enormous losses, and it is just not fair.(银行方面抱怨道，这些规则强迫他们汇报巨额的损失，这是不公平的)。在四个选项中，只有A涉及到rules,其他三个选项虽然在第一段都有出现，但均是视觉干扰。所以关键还是定位准确，再去分析线索句。
37. According to the author, the rule changes of the FASB may result in .
A. the diminishing role of management管理作用的降低
B. the revival of the banking system银行系统的复苏
C. the banks’ long-term asset losses银行长期的不动产损失
D. the weakening of this independence使它的独立性受到削弱
从题干关键词rule changes和FASB可以定位到第三段，但是第三段中与题干设问相关的语句在第二句：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.这句是和银行相关，对应到选项中只有B选项，但是B的意思和该句话又有出入，况且通过对上一段的理解，我们大概能够看出作者对于银行的态度是一种微微的谴责，对这个机构是持同情态度。因此从另一方面来看，给予银行更多自由意味着自己越发妥协，自己的独立性受到威胁，对应着第二段中 the independence of standard-setters, essential to the proper functioning of capital markets, is being compromised.
不管文章内容如何纷繁复杂，哪怕我们对所涉及的专业知识一无所知，但做对题是王道，我们还是可以根据我们的定位及相关分析把题目做对。所以要做好有可能读不懂文章内容的心理准备，但不变的应对是需要我们一直谨记的。