2010考研英语阅读理解文章第四篇来源出处

2010

年考研英语阅读理解第四篇文章属于经济类，节选于

年

4

月份的《经济< /p>

学人》（

The Economist

） ，文章的结构形式和我们以前考过的结构类型相似。

原文如下（加粗部分为真题节选部分）：

//13476293?f=related

Messenger, Shot

Accounting

rules

are

under

attack.

Standard-setters

should

defend

them.

Politicians and banks should back off.

Economist Staff - The Economist

April 10, 2009

In public,

bankers have been blaming themselves for their troubles.

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 arcane, 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.

On April 2nd,

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 recognising losses on long-term assets in their

income statements. Bob Herz, the FASB's chairman, decried those who

one lobbying group politely calls