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2022年考博英语-安徽大学考前模拟强化练习题(附答案详解)1. 单选题Through efforts by several environmental societies, the American buffalo is no longer in danger of becoming an( )species.问题1选项A.instinctB.mistinctC.distinctD.extinct【答案】D【解析】考查同形词辨析。A选项instinct“本能;直觉”;B选项mistinct没有此类词汇的意思;C选项distinct“明显的;独特的”;D选项extinct“灭绝的;熄灭的”。句意:通过多个环保组织的努力,美国的水牛不再处于变成物种的危险中。施动者是environmental societies“环保社会”,承受者是American buffalo“美国的水牛”,结果是美国水牛脱离了成为濒临灭绝的物种的风险。因此D选项符合题意。2. 单选题John was on the( )of his career and he worked hard at that time.问题1选项A.spaceB.borderC.marginD.threshold【答案】D【解析】考查名词辨析。A选项space“空间”;B选项border“边境;边界”;C选项margin“边缘;利润;页边的空白”;D选项threshold“入口;开始”。句意:约翰刚他的职业生涯,那时候他工作很努力。每个人在从事第一份工作的时候都信心满满,干劲十足。根据后面的关键信息he worked hard at that time“那时的他很努力的工作”,由此可知那时候是他职业生涯的开始。on the threshold of“在的开端”。因此D选项符合题意。3. 单选题It was so scorchingly hot that the water droplets falling on it didnt stay at all. They just( ).问题1选项A.evacuatedB.evaporatedC.eliminatedD.escaped【答案】B【解析】考查动词辨析。A选项evacuated“疏散;撤出”;B选项evaporated“蒸发;消失”;C选项eliminated“消除;排除”;D选项escaped“逃离;逃脱”。句意:天这么热,掉下来的水滴一点儿都没留下,都了。水滴在阳光的炙热下会蒸发掉。因此B选项符合题意。4. 单选题As the post-Enron wave of corporate scandals washed over America last year, a common response in Europe was: it couldnt happen here. Far from having the worlds best-policed markets, the United States, many European politicians claimed, suffered uniquely from a lethal combination of greedy and overpaid bosses: conflicted auditors and investment bankers, reliance on accounting rules not principles, and an obsession with quarterly profit numbers. In America, as many as 1,200 companies have been forced to restate their accounts in the past five years, in Europe the number is barely in double digits. So it is outrageous, many Europeans now argue, that America is seeking to impose the unwieldy Sarbanes-Oxley act, passed in the wake of Enron, on European companies listed in New York.As more sensible European regulators recognize, this smugness was never justified; it is only necessary to recall scandals such as Vivendi and Elan. But Europes claim of immunity from corporate slackness has now been blown out of the water by this weeks revelations that Royal Ahold of the Netherlands overstated its profits for 200-02 by as much as $500m. The companys Amsterdam-based auditors, Deloitte & Touche, failed to pick the problems up in 2001, even though worries about Aholds accounts were widely expressed in the markets for most of last year. The Dutch market regulator admitted this week that it had no powers of discipline over faulty auditing.What about the relative numbers of restatements? Because Americas GAAP accounting system relies on thousands of pages of rules, it is more vulnerable to manipulation than Europes more principles-based approach. But given the largely non-existent regulation of auditors and the poor corporate governance prevalent in much of Europe: a more plausible conclusion is that Europe has had fewer accounting scandals than America mainly because nobody has seriously looked for them, not because they are not there.This is not to say that Europe should adopt Sarbanes-Oxley in toto. That hastily drafted law was designed for Americas very different system. Many of the laws rules on managers and boards seem unduly intrusive even for America. But statutory independent regulation of auditors, as prescribed by Sarbanes-Oxley, makes sense everywhere. So do rules to stop accounting firms doing consulting work for audit clients: and it is also worth considering mandatory rotation of auditors.The case for independent regulation is the stronger because European Union companies are due to adopt international accounting standards by 2005. It is little use taking this welcome step towards tougher standards, which the Europeans are urging on America in the interests of global harmonization, if there is nobody to oversee the rules. Yet the European Federation of Accountants admits that, in six EU countries, there is in effect no enforcement at all.21. Which of following its true according to Paragraph 1?22. The phrase “in toto” in Paragraph 4 most probably means( ).23. In contrast to American, Europe, in coping with faulty corporate auditing, would attach importance to( ).24. It seem that the ultimate solution to the problem of corporate scandals lies in( ).25. According to the author, the European corporate situation is( ).问题1选项A.Many European politicians would boast of immunity from Americas corporate ills.B.Many companies suffered from their absolute reliance upon accounting rules.C.Many Europeans protested against Americas principles imposed upon European firms.D.Many European regulators responded sensibly to the wave of corporate scandals.问题2选项A.based upon sensibilityB.following in a hasteC.given a difference systemD.acting in a simila
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