MPAcc会计硕士英语阅读理解精篇三
会计职称考试专业英语阅读理解指导
会计职称考试专业英语阅读理解指导The Importance of Professional English in the Accounting FieldProfessional English plays a vital role in the accounting field, as it helps accountants effectively communicate financial information with clients, colleagues, and stakeholders. In today's globalized economy, with businesses operating across borders, the ability to communicate in English is essential for accountants to succeed in their profession.Accountants need to possess strong English skills in order to read, understand, and analyze financial documents, such as balance sheets, income statements, and cash flow statements. These documents are often prepared in English, and being able to comprehend their content accurately is crucial for making informed financial decisions. Furthermore, accountants need to communicate their findings and recommendations to clients, who may not speak the same native language. Therefore, having fluency in English allows accountants to effectively convey complex financial information to non-English speaking clients.Additionally, professional English is vital for accountants to stay updated with the latest accounting standards and regulations. Often, these updates are published primarily in English, and being able to read and understand them is essential for accountants to comply with the rules and perform their duties effectively. Moreover, professional English enables accountants to attend conferences, seminars, and training programs conducted in English. These events offer an opportunity to enhance their knowledge, network with industry professionals, and develop new skills.Moreover, the ability to write in professional English is crucial for accountants when preparing financial reports, audit findings, and business correspondence. These documents must be clear, concise, and accurate so that they can be easily understood by the intended recipients. Poorly written English can lead to misunderstandings, errors, and loss of credibility. Therefore, accountants must possess strong writing skills in order to ensure effective communication with clients, colleagues, and other stakeholders.In addition to communication skills, professional English proficiency can enhance career opportunities for accountants. Many multinational companies require accountants to have a good command of English and may even make it a mandatory criterion for job applications. Accountants who can demonstrate proficiency in professional English often have an edge over their competitors and may have the opportunity to work on international projects or rise to leadership positions within their organizations. Furthermore, being proficient in professional English allows accountants to pursue global certifications such as ACCA (Association of Chartered Certified Accountants) or CPA (Certified Public Accountant), which can open up doors to international job opportunities.To illustrate the importance of professional English in the accounting field, let's consider a hypothetical scenario. A multinational company is conducting an audit of its overseas subsidiary, which is located in a non-English speaking country. The company's headquarters need to communicate audit findings, recommendations, and adjustments to the subsidiary's local management. In this scenario, if the auditors lack proficiency in professional English, it can lead to misinterpretation of audit findings or confusion regarding necessary actions. On the other hand, if theauditors have a strong command of professional English, they can ensure clear and effective communication, which is essential for accurate financial reporting and compliance with regulations.To address the importance of professional English in the accounting field, accounting educational programs should emphasize the development of English language skills alongside technical accounting knowledge. Courses and training programs that focus on writing, reading, speaking, and listening skills in a professional accounting context would greatly benefit aspiring accountants. Additionally, employers should prioritize English language proficiency when hiring accountants, and provide opportunities for professional development in this area.In conclusion, professional English is not just a desirable skill for accountants but an essential one. It improves communication, facilitates understanding of financial documents, enables compliance with accounting standards, and enhances career opportunities. The accounting profession is becoming increasingly globalized, and accountants who possess strong English skills have a distinct advantage. Therefore, aspiring accountants should invest time and effort in developing their professional English proficiency to excel in their careers and contribute effectively to the field of accounting.。
会计硕士考研英语精解真题中的阅读细节
会计硕士考研英语精解真题中的阅读细节Americans today don’t place a very high value on intellect. Our heroes are athletes, entertainers, and entrepreneurs, not scholars. Even our schools are where we send our children to get a practical education -- not to pursue knowledge for the sake of knowledge. Symptoms of pervasive anti-intellectualism in our schools aren’t difficult to find。
“Schools have always been in a society where practical is more important than intellectual,”says education writer Diane Ravitch. “Schools could be a counterbalance。
”Ravitch’s latest book, Left Back: A Century of Failed School Reforms, traces the roots of anti-intellectualism in our schools, concluding they are anything but a counterbalance to the American distaste for intellectual pursuits。
But they could and should be. Encouraging kids to reject the life of the mind leaves them vulnerable to exploitation and control. Without the ability to think critically, to defend their ideas and understand the ideas of others, they cannot fully participate in our democracy. Continuing along this path, says writer Earl Shorris, “We will become a second-rate country. We will have a less civil society。
MPAcc英语 阅读理解分析
MPAcc英语阅读理解分析(一)花开两朵型文章开始提出两个核心概念，随后分段论述。
把握这种文章的关键是注意这两个核心概念的定义，以及它们的区别和联系。
这种结构分为两类，一种是两个概念是并列的，另一种是两个概念形成对比，对于后一种文章要注意两个概念之间的区别，以及作者对各自的态度。
(二)现象——解释型在现象——解释型的文章中，作者在文章开始给出一个现象，相当于提出一个问题，然后对现象进行解释或分析现象或问题产生的原因，存在的因数以及可能解决方案，作者可能提到几个不同的解决方案，但是之后作者自己认可的那种解决方案才是文章的重点和主题;在文章最后对现象或问题进行总结说明并进一步强调作者支持的那种解决办法。
(三)层层递进型全文论述从抽象到具体，从简单到复杂，文章开始是对有关主题的一般介绍，然后一步一步将主题具体化。
这类文章的各段开始常出现表示递进关系的副词，如inadditionto，furthermore，moreover等，文章的主题一般可以通过综合各段首句得出。
(四)一枝独秀型全文围绕一个核心概念展开，文章围绕着这个概念、中心思想或者现象，从各个方面进行分析和解释说明，最后对文章进行总结，并再一次对该概念、中心思想进行阐述。
(五)问题——解决方案型在这类文章中，作者首先提出一个问题，然后针对这一问题给出解决方案。
如果有多个解决方案，作者认可的才是主题。
除了文章结构外，对于报刊杂志体文章时文的一般特点也应有所了解，因为这种文章在考研阅读中占有极大比重。
报刊杂志体文章的主要特点有：1.引人入胜。
通常以一个有趣或吸引人的故事或背景开始。
2.抛砖引玉。
讲故事或交代背景的目的在于引出主题。
所以，时文的主题常出现于首段的最后一句话或第二段的首句。
3.假装客观。
作者开始不说出自己的观点，貌似客观地陈述各派观点，最后才表达自己的观点。
在确定作者态度的时候，主要根据所举的例子进行判断。
如果例子表现一种正面态度，说明作者对这一事物持正评价;反之持负评价。
2020年mpacc英语试题及答案
2020年mpacc英语试题及答案一、阅读理解（共20分，每题4分）1. According to the passage, what is the main idea of the article?A. The importance of environmental protection.B. The impact of technology on daily life.C. The benefits of a healthy lifestyle.D. The challenges faced by modern society.答案：B2. What does the author suggest is the best way to reduce pollution?A. By using public transportation.B. By reducing the use of plastic bags.C. By planting more trees.D. By recycling waste materials.答案：A3. In the context of the passage, what does the term "sustainability" refer to?A. The ability to maintain economic growth without depleting resources.B. The process of adapting to changing environmental conditions.C. The practice of using renewable energy sources.D. The concept of living in harmony with nature.答案：A4. What is the author's view on the relationship between technology and society?A. Technology has a negative impact on society.B. Technology should be used responsibly.C. Society is becoming too reliant on technology.D. Technology is the key to solving societal problems.答案：B5. What conclusion does the author draw about the future of technology?A. It will lead to a more sustainable world.B. It will create new ethical dilemmas.C. It will replace human labor completely.D. It will exacerbate existing social inequalities.答案：A二、完形填空（共15分，每题1.5分）In recent years, there has been a growing awareness of the importance of environmental protection. Many people have started to take action to reduce pollution and 6. protect our planet. One of the most effective ways to do this is by using public transportation instead of private cars. This can significantly 7. the amount of carbon dioxide released into the atmosphere.The concept of "sustainability" has become increasingly popular. It refers to the ability to 8. economic growthwithout depleting the Earth's resources. This can be achieved through various means, such as using renewable energy sources, recycling waste materials, and 9. more energy-efficient technologies.However, the rapid advancement of technology also brings with it new challenges. Some people argue that society is becoming too reliant on technology, which could lead to a loss of 10. skills and a decrease in face-to-face interaction. Others worry about the ethical implications of certain technologies, such as artificial intelligence and genetic engineering.Despite these concerns, the author believes that technology, when used responsibly, can play a crucial role in addressing many of the world's problems. For example, it can help us develop more sustainable ways of living and working, and 11. new opportunities for economic growth and social development.In conclusion, while technology has the potential to bring about both positive and negative changes, it is ultimately up to us to decide how to use it. By making informed choices and 12. the potential risks, we can ensure that technology serves as a force for good in the world.6. A. actively B. passively C. cautiously D.reluctantly答案：A7. A. increase B. decrease C. stabilize D. fluctuate 答案：B8. A. maintain B. accelerate C. inhibit D. jeopardize 答案：A9. A. developing B. discarding C. boycotting D. adopting答案：A10. A. manual B. cognitive C. social D. technical答案：A11. A. eliminate B. create C. duplicate D. hinder答案：B12. A. assessing B. ignoring C. exaggerating D. minimizing答案：A三、翻译（共15分，每题5分）将以下句子从中文翻译成英文：1. 随着科技的发展，我们的生活变得越来越便捷。
2012年MBA MPA MPACC联考英语冲刺阅读精篇.doc
2012年MBA MPA MPACC联考英语冲刺阅读精篇12012年MBA MPA MPACC联考英语冲刺阅读精篇练习（一）Today only one person in five in the United States lives within 50 miles of his birthplace. Since the country was first settled, Americans have moved around a great deal, and are often far away from their parents. Because they have broken ties with their past at a young age, chosen their own occupations, established their own homes and developed their own lifestyles, few American children grow up closely surrounded by grandparents, aunts, uncles and cousins as they do in Italy, Nigeria, or India, for example. This along with the fact that modern American families do not have servants has made the “baby-sitter”a vital part of the American scene. A “sitter”is someone who is hired to care for children for a specific length of time—usually relatively short—while the parents are out for an evening, going to a party or a course of study for example. Sometimes the baby-sitter is also hired for longer period, perhaps when the parents are away for a weekend. In such cases the “sitter”is likely to be a mature and motherly woman. For short periods, teen-agers, college students, nursing students, and others are commonly employed on an hourly basis.From the point of view of convenience, the best sitters are oftenyoung people who live in your apartment building or close by in the neighborhood. This gives you a chance to meet the parents and see what they are like. If an emergency occurs, young sitters can call upon their parents quickly for help; you do not have to take them far to see them home at night or pay expensive taxi fares. Another advantage is that young people living close by can usually fill in quite readily on short notice or for short periods of time.In an apartment house you can ask the superintendent for permission to post a notice for a baby-sitter by the mailboxes. This is often the best way to find out if there is anyone in the building who is interested in baby-sitting. Retired people as well as students are often glad to earn a little money in this way and can be found by such a note.1. We can infer from the first paragraph that ______.A. the American is a movable and independent nationB. the Americans are often far away from their parentsC. the Children in Italy, Nigeria, or India doesn’t feel like living with their parentsD. the Americans broke ties with their past at a young age2. A baby-sitter is a person who ______.A. helps to do houseworkB. is a cleaning womanC. looks after children while their parents are outD. takes care of babies and cooks for the family3. Who can be a baby-sitter?A. WomenB. ManC. College studentD. All the above4. It is advised that when you are out for short periods, you may hire ______ to be baby-sitters.A. motherly womenB. retired peopleC. young peopleD. mature women5. The best title for the passage is ______.A. American FamiliesB. Baby-SittersC. A Way of Earning Money for Young StudentsD. A Best Way to Find Baby-Sitters答案：1. A。
2020考研（会计硕士）MPAcc英语阅读理解模拟题及参考答案（2）
【导语】2020考研会计硕⼠复习正在紧张的进⾏中，下⾯⽆忧考整理了2020考研MPAcc英语阅读理解模拟题及参考答案(2)，希望能帮助⼤家! The purpose of an interview is to find out if your goals and the goals of an organization are compatible.Other goals of the interview are：to answer questions successfully，obtain any additional information needed to make a decision，accent your special strengths，establish a positive relationship，show confidence，and to sell yourself.Based on these goals，place yourself in the role of the interviewer and develop anticipated questions and answers to three categories：companydata，personal data，and specific job data.You also develop questions which you will ask to determine how well your career goals match the needs of the organization.These questions include both those you would ask before a job offer and those you would ask after a job offer. Prior to the interview，acquaint yourself with the laws pertaining to job discrimination.This knowledge will enhance your chances of being considered on an equal standing with other applicants. To develop confidence，adequately prepare for the interview.Focus on how you can best serve the organization to which you are applying.Then rehearse until the rough edges are smoothed and you sound convincing to those with whom you have practiced. Since the interview will center on you，proper self-management process is divided into four stages：the before stage，the greeting stage，the consultation stage，and the departure stage.The before stage includes writing a confirmation letter，concentrating on appearance and nonverbal communication，developing your portfolio，anticipating questions with positive responses，and arriving early.The greeting stage includes greeting everyone courteously，using waiting-room smarts，using your time wisely，and applying proper protocol when meeting the interviewer.The consultation stage includes responsiveness and enthusiasm，knowing when to interject key points，showing sincerity，highlighting your strengths，and listening intently.The departure stage includes leaving on a positive note，expressingappreciation，expressing interest，leaving promptly，and making notes immediately after departure. To save time and money and offer convenience to prospective employees and employers，video taping and satellite videophones may become a common method of interviewing.Being at ease in front of a camera would be important for these types of interviews. Following the interview，write thank-you letters to each person who interviewed you and to those who helped you get the interview.When invited for a second interview，go prepared by using your notes and feedback from the interview to zero in on what the company wants.If the company doesn‘t respond in two weeks，call back or write a follow-up letter.You may get turned down.If so，try to find out why as a means of self-improvement. Following a job offer，take a few days to consider all elements and then call or write a letter either accepting or declining the offer-—whichever is appropriate.If you accept and you are presently employed，write an effective letter of resignation，departing on a positive note. 1.The word“compatible”in the first sentence probably means____. [A] in agreement [B] in conflict [C] complementary [D] practicable 2.The writer advises you to familiarize yourself with the laws concerning job discrimination so that ____. [A] you can show your prospective employer you have a wide range of knowledge [B] you stand on equal chance of being hired with other applicants to the job [C] you will refuse to give answers to any questions against the current laws [D] you know how to behave within the limit of laws at the interview 3.At which stage should you emphasize your qualifications for the job? [A] The before stage. [B] The greeting stage. [C] The consultation stage. [D] The departure stage. 4.If you are given a second interview，it is most important for you to____. [A] write a thank-you letter to each person who interviewed you last time [B] find out exactly what the company wants of you [C] learn from the last interview and improve yourself [D] consider all the elements that are important for the job 5.The passage is mainly concerned with____. [A] how to manage an interview [B] how to apply for a job vacancy [C] how an applicant should behave during an interview [D] how to make your private goal compatible with those of an organization 参考答案：1.A 2.B 3.C 4.B 5.A。
会计硕士(MPACC)英语阅读理解辅导
会计硕士(MPACC)英语阅读理解辅导一、正话反说。
英语阅读题中很多出题思路是"在是当中说非，在非当中说是"。
The author seems to believe the revival of the U.S. economy in the 1990s can be attributed to the ________.A.turning of the business cycleB.restructuring of industryC.improved business managementD.success in education根据原文：Few Americans attribute this solely to such obvious causes as a devalued dollar or the turning of business cycle. 可以看出，美国人并不认为devalued dollar or the turning of business cycle是导致美国经济复苏的主要原因，很多同学就首先排除了选项A，但是，A恰恰是本题的正确答案，作者的观点恰恰有别于一般美国人，在是当中说非，在非当中说是。
二、"正确≠答案"--大多数考生的误区The author begins his article with Edmund Burk's words to __________.A.call on scientists to take some actionsB.criticize the misguide cause of animal rightsC.warn of the doom of biomedical researchD.show the triumph of the animal rights movement从文章来看，四个选项似乎都有道理，可以说前三个选项都是对的。
2012在职会计硕士英语阅读理解习题及答案(003)
2012在职会计硕士英语阅读理解习题及答案（003）China's central authorities have outlined a series of new guidelines on improving the country's market economic mechanism. These measures are contained in a communiquéissued on Tuesday at the end of a plenary session of the Chinese Communist Party's Central Committee.One way of doing so is to perfect a market economy of public, collective and private ownership, with public ownership still as the main pillar. But the communiquéalso stipulates that the share-holding system should be the main form in realizing public ownership so as to revitalize the state sector. Private capital will be allowed in infrastructure construction.Another step is to build an integrated nationwide market to encourage the free flow of capital and commodities.During the four-day meeting, more than 300 Central Committee members and alternative members examined andapproved a work report by the Political Bureau on its work during the past year.They also approved a draft proposal with regard to amendments to the state constitution. 1611. What does “communiqué”in the 1st passage probably mean?A. communeB. communicationC. official report to the publicD. declaration or statement2. According to the 2nd paragraph, “doing so”may refer toA. outlining a series of new guidelines.B. improving the country's market economic mechanism.C. containing measures in a communiquéD. issuing it on Tuesday.3. According to the passage, which of the following is the major force in a market economy?A. public ownershipB. collective and private ownershipC. share-holding systemD. private capital4. On what day of the week did the meeting convene?A. on TuesdayB. four days agoC. on SaturdayD. on Friday5. Which of the following is the best title of the passage?A. a series of new guidelinesB. the plenary session of CCPCCC. a gist of the communiquéD. the four-day meeting of CCPCC参考答案：CABBCIsraeli researchers said they had identified a naturally produced compound that may explain why only some smokers get lung cancer.Researchers found that smokers with low levels of the enzyme were five to 10 times more likely to develop lung cancer than smokers with the highest levels.The enzyme fixes damage done to DNA by smoking and other environmental stresses and is one of a large group of repair compounds in the body.Writing in the Journal of the National Cancer Institute,Zvi Livneh and his colleagues said 40 per cent of the 68 lung cancer patients they tested had low levels of enzyme activity, in contrast to 4 per cent of a healthy group of 68 people.Non-smokers with the lowest levels of enzyme also had a higher risk of lung cancer, although their overall risk of cancer was much lower than that of the smokers.Lung cancer is by far the biggest cancer killer in the world, killing a million people every year worldwide.Smoking is also a major cause of heart disease and stroke. The researchers said the findings needed to be confirmed in larger studies but they may lead to the development of a blood test that smokers could take to determine their personal risk. 2091. What is Israeli researchers’discovery?A. A naturally produced compoundB. The possible reason for smokers to get lung cancerC. A kind of new enzymeD. How lung cancer developed2. According to the author, what is the function of the enzyme?A. Repairing any damage.B. Damage done to DNA.C. Causing environmental stresses.D. Repairing compounds in the body3. How many people have been tested on levels of enzyme activity?A. five to 10 times moreB. 40 per centC. 68D. 1364. The test also show that non-smokersA. had the lowest levels of enzymeB. had a higher risk of lung cancerC. had the risk of cancer as wellD. did not have the risk of cancer5. Which of the following is NOT true?A. Lung cancer is the biggest killer in the world.B. Smoking may cause heart disease and strokeC. The findings of Israeli researchers have to be confirmed yet.D. Smokers could take blood test to determine their personal risk参考答案：BDDCAChina is already the world's third largest producer of electronics, and becoming a player in the global appliance market. Twenty years ago, U.S., European and Japanese companies started moving into China to supply the local market with household goods. Now those same companies are getting whipped by Chinese competitors. Over the past six years, the market share of foreign TV makers in China has dropped from 70 percent to less than 20 percent. Matsushita opened the first microwave-oven plant in China in 1995. Two years later the Chinese company Galanz started making microwaves and selling them for half Matsushita's price.Chinese companies now make more than 43 million TVs yearly. Konka, one of China's largest TV makers, sells its branded TVs in the United States, and has set up factories in Mexico to service the American market; While TCL, another major TV maker, exported 11 million units from its Chinese factories last year. It has more Southeast Asian factories than any other Chinese company. (164 words)1. This passage is primarily concerned withA. the world's third largest producer of electronicsB. Chinese electronic companiesC. China's largest TV makersD. the increase of China's electronics2. What do “whipped”mean?A. beat with a whipB. wonC. defeatedD. suffered3. What is the decreased rate of the market share of foreign TV makers in China?A. 70%B. 20%C. 50%D. 20%--70%4. When did Galanz start making and selling microwaves?A. 1993B. 1994C. 1995D. 19975. Which of the following produces more TV sets?A. GalanzB. KonkaC. TCLD. Unknown参考答案：DCCDD The English language is spoken or read by the largest number of people in the world, for historical, political, and economic reasons; but it may also be true that it owes something of its wide appeal to qualities and characteristics inherent in itself. What are these characteristic features which outstand in making the English language what it is, which give it its individuality and make it of this worldwide significance?First and most important is extraordinary receptive and adaptable —it has taken to itself material from almost everywhere in the world and has made the new elements of language its own. English, which when the Anglo-Saxons first conquered England in the fifth and sixth centuries was almost a "pure" or unmixed language—which could make new words for new ideas from its own compounded elements.A second outstanding characteristic of English is its simplicity and the relationship of words in a sentence with only the minimum of change in their shapes or variation of endings.A third quality of English is its relatively fixed word order. （177 words）1. This passage is primarily concerned withA. reasons for the popularity of EnglishB. English language has largest number of people in the worldC. extraordinary receptive and adaptable of English languageD. characteristic of English参考答案：A2. What are the most important characteristic features of English?A. the largest number of peopleB. historical, political, and economic reasonsC. extraordinary receptive and adaptableD. worldwide significance参考答案：C3. Where has English taken itself material?A. everywhere in the world.B. the Anglo-Saxons.C. a "pure" or unmixed language.D. many places in the world.参考答案：D4. According to the text, England was onceA. conquered by some foreigners.B. defeated by the Anglo-Saxons.C. a colony of the Anglo-Saxons.D. mixed with the Anglo-Saxons.参考答案：A5. Which of the following is NOT the characteristic of English language?A. simpleB. wide spreadC. pureD. relatively fixed word order参考答案：CFor all the fevered work being done, however, science is still far away from the Brave New World vision of engineering a perfect human—or even a perfect tomato. Much more research is needed before gene therapy becomes commonplace, and many diseases will take decades to conquer, if they can be conquered at all.In the short run, the most practical way to use the new technology will be in genetic screening. Doctors will be able to detect all sorts of flaws in DNA long before they can be fixed. In some cases the knowledge may lead to treatments thatdelay the attack of the disease or soften its effects. Someone with a genetic heart disease, for example, could follow a low-fat diet. And if scientists determine that a vital protein is missing because the gene that was supposed to make it is defective, they might be able to give the patient an artificial version of the protein. But in other instances, almost nothing can be done to stop the damages brought on by genetic mutations. （176 words）1. The 1st passage implies thatA. science is still far away from perfectionB. it’s difficult to engineer a perfect humanC. it’s difficult to create a perfect tomatoD. many diseases will take decades to conquer参考答案：A2. According to the author, many human diseasesA. may be conquered.B. will be surely conquered.C. may not be conquered.D. may never be conquered.参考答案：A3. What does “in the short run”mean?A. to run in a short timeB. for the near futureC. for the time beingD. after enough time参考答案：B4. The use of the new technology in genetic screening includes all the following EXCEPTA. detecting all sorts of flaws in DNAB. fixing all sorts of flaws in DNAC. treatments that delay the attack of the diseaseD. artificial version of the protein参考答案：B5. Which of the following is the best title of the passage?A. genetic engineeringB. genetic screeningC. a new technologyD. Application of genetic engineering参考答案：D。
MBA、MPA、MPACC考试经典英语模拟试题及答案.doc
MBA、MPA、MPACC考试经典英语模拟试题及答案7MBA、MPA、MPACC考试经典英语模拟试题及答案Section I Use of EnglishDirections: Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D an ANSWER SHEET 1. (10 points)With 950 million people, India ranks second to China among the most populous countries. But since China 1 a family planning program in1971, India has been closing the 2 . Indians have reduced their birth rate but not nearly 3 the Chinese have. If current growth rates continue, India’s population will 4 China's around the year 2028 5 about 1.7 billion.Should that happen, it won' t be the 6 of the enlightened women of Kerala, a state in southern India. 7 India as a whole adds almost 20 million people a year, Kerala’s population isvirtually 8 . The reason is no mystery: nearly two-thirds of Kerala women practice birth control, 9 about 40 % in the entire nation.The difference 10 the emphasis put on health programs 11 birth control, by the state authorities, 12 in 1957 became India's first elected Communist 13 . And an educational traditionand matrilineal (母系的) customs in parts of Kerala help girls and boys get 14 good schooling. While one in three Indian women is 15 ,90% of those in Kerala can read and write. Higher literacy rates 16 family planning. "Unlike our parents, we know that we can do more for our children if we have 17 of them," says Laila Cherian, 33, who lives in the village of Kudamaloor. She has limited herself 18 three children-one below the national 19 of four. That kind of restraint (抑制；克制) will keep Kerala from putting added 20 on world food supplies.1. A. discovered B. circulated C. launched D. transmitted2. A. gap B. top C. bit D. bet3. A. as many as B. as well as C. as soon as D. as much as4. A. shake B. pass C. rocket D. impress5. A. on B. in C. at D. for6. A. force B. fight C. false D. fault7. A. While B. Since C. Because D. Suppose8. A. reliable B. stable C. countable D. flexible9. A. benefited from B. involved with C. cored withD. resulted from10. A. lies in B. shows off C. results in D. departs from11 .A. reviving B. including C. practicing D. containing12. A. that B. since C. what D. which13. A. group B. alliance C. government D. bureau14. A. equally B. officially C. sharply D. proudly15. A. cultural B. literate C. native D. responsible16. A. foster B. hamper C. reform D. advocate17. A. less B. more C. fewer D. better18. A. in B at C. as D. to19. A. statistics B. average C. tendency D. category20. A. increase B. challenge C. pressure D. complaintSection II Reading ComprehensionPart ADirections：Read the following four passages. Answer the questions below each passage by choosing A, B, C or D. Mark youranswers on ANSWER SHEET 1. (40 points)Passage 1Protests at the use of animals in research have taken a new and fearful character in Britain with the attempted murder of two British scientists by the terrorist technique of the pre-plantedcar-bomb.The research community will rightly be alarmed at these developments, which have two objectives: to arouse public attention and to frighten people working in research with animals. The first need is that everything should be done to identify those responsible for the crimes and to put them on trail. The Defence Research Society has taken the practical step of offering a reward of 10,000 pounds for information leading to those responsible, but past experience is not encouraging. People are unlikely to be tempted by such offers. The professional police will similarly be confronted by the usual problem of finding a needle in a haystack.That is why the intellectual (知识分子) community in Britain and elsewhere must act more vigorously in its own defence. There are several steps that can be taken, of which the chief one is to demand of all the organizations that exist with the declared objectives of safeguarding the interests of animals that they should declare clearly where they stand on violence towards people. And it will not be enough for the chairmen and chairwomen of these organizations to utter placatory (安抚的) statements on behalf of alltheir members. These people should also undertake that it will be a test of continuing membership in their organizations that members and would be members should declare that they will take no part in acts of violence against human beings. Even such undertakings would not be fully effective: people, after all, can lie. But at least they would distinguish the organizations entitled to a continuing voice in the dialogue with the research community about the rights of animals in research from the organizations that deserve no say.21.The words “these developments”(Para. 2, Line 1) most probably refer to ________.A) the acts of violence against scientistsB) the use of animals in researchC) the techniques of planting bombs in carsD) the establishment of new animal protection organization22.Which of the following is TRUE according to the passage?A) The police abandoned their efforts to find the criminals.B) The terrorists escaped with the help of their organizations.C) The attempted murder caused grave anxiety among British scientists.D) People sy MPA thized murder caused grave anxiety among British scientists.23.The author’s purpose in writing his article is to demand that animal-protecting organizations ____.A) declare their objectives clearlyB) give up the use of violenceC) continue the dialogue with the scientific communityD) help to find those responsible for the attempted murder24.In the author’s opinion ________.A) since people can lie, the problem about their rights of scientists can’t be solvedB) animal-protecting organizations about be held responsible for acts of violence against scientistsC) animal protection organizations should be declared illegalD) the scientists should take effective measures to protect themselves25.What does the word “they”(Para. 3, Line 4) refer to?A) The animal-protecting organizations.B) The organizations that will talk with the research community.C) Those who support the use of animals in research.D) Those who support the animal-protection organizations.Passage 2Judging from recent surveys, most experts in sleep behavior agree that there is virtually an epidemic (流行病) of sleepiness in the nation. “I can’t think of a single study that hasn’t found Americans getting less sleep than they ought to,”says Dr. David. Even people who think they are sleeping enough would probably be better off with more rest.The beginning of our sleep-deficit (睡眠不足) crisis can be traced to the invention of the light bulb a century ago. From diary entries and other personal accounts from the 18th and 19th centuries,sleep scientists have reached the conclusion that the average person used to sleep about 9.5 hours a night. “The best sleep habits once were forced on us, when we had nothing to do in the evening down on the farm, and it was dark.”By the 1920.s and 1960s, the sleep schedule had been reduced dramatically, to between 7.5 and eight hours, and most people had to wake to an alarm clock. “People cheat on their sleep, and they don’t even realize they’re doing it,”says Dr. David. “They think they’re okay because they can get by on 6.5 hours, when they really need 7.5, eight or even more to feel ideally vigorous.”Perhaps the most merciless robber of sleep, researchers say is the complexity of the day. Whenever pressures from work, family, friends and community mount, many people consider sleep the leastexpensive item on his programme. “In our society, you’re co nsidered dynamic if you say you only need 5.5 hours’sleep. If you’re got to get 8.5 hours, people think you lack drive and ambition.”To determine the consequences of sleep deficit, researchers have put subjects through a set of psychological and performance tests requiring them, for instance, to add columns of numbers or recall a passage read to them only minutes earlier. “We’ve found that if you’re in sleep deficit, performance suffers,”says Dr. David. “Short-term memory is weakened, as are abilities to make decisions and to concentrate.”26.People in the 18th and 19th centuries used to sleep about 9.5 hours a night because they had ___ .A) no drive and ambitionB) no electric lightingC) the best sleep habitsD) nothing to do in the evening27.According to Dr. David, Americans ________.A) are ideally vigorous even under the pressure of lifeB) often neglect the consequences of sleep deficitC) do not know how to relax themselves properlyD) can get by on 6.5 hours of sleep28.Many Americans believe that ________.A) sleep is the first thing that can be sacrificed when one is busyB) they need more sleep to cope with the complexities of everyday lifeC) to sleep is something one can do at any time of the dayD) enough sleep promotes people’s drive and ambiti on29.The word “subjects”(Line 1, Para. 4) refers to ________.A) the performance tests used in the study of sleep deficitB) special branches of knowledge that are being studiedC) people whose behavior or reactions are being studiedD) the psychological consequences of sleep deficit30.It can be concluded from the passage that one should sleep as many hours as is necessary to ___.A) improve one’s memory dramaticallyB) be considered dynamic by other peopleC) maintain one’s daily scheduleD) feel energetic and perform adequatelyPassage 3Is language, like food, a basic human need without which a child at a critical period of life can be starved and damaged? Judging from the drastic experiment of Frederick II in the thirteenth century, it may be. Hoping to discover what language a child would speak if he heard no mother tongue, he told the nurses to keep silent.All the infants died before the first year. But clearly there was more than lack of language here. What was missing was good mothering. Without good mothering, in the first year of life especially, the capacity to survive is seriously affected.Today no such severe lack exists as that ordered by Frederick. Nevertheless, some children are still backward in speaking. Most often the reason for this is that the mother is insensitive to the signals of the infant, whose brain is programmed to learn language rapidly. If these sensitive periods are neglected, the ideal time for acquiring skills passes and they might never be learned so easily again. A bird learns to sing and to fly rapidly at the right time, but the process is slow and hard once the critical stage has passed.Experts suggest that speech stages are reached in a fixed sequence and at a constant age, but there are cases where speech has started late in a child who eventually turns out to be of high IQ. At twelve weeks a baby smiles and makes vowel-like sounds; at twelve months he can speak simple words and understand simple感谢你的观看commands; at eighteen months he has a vocabulary of three to fifty words. At three he knows about 1,000 words which he can put into sentences, and at four his language differs from that of his parents in style rather than grammar.Recent evidence suggests that an infant is born with the capacity to speak. What is special about感谢你的观看。
2024研究生考试会计专硕英语作文
会计专硕英语作文的深度解析与高质量仿写**Deep Analysis and High-Quality Imitation of the English Essay for MPAcc Postgraduate Entrance Examination** In the era of globalization, proficiency in English has become an essential skill for professionals, particularly those seeking advanced degrees in specialized fields like accounting. The MPAcc (Master of Professional Accounting) postgraduate entrance examination, with its focus on both technical knowledge and critical thinking skills, often includes an English essay section to test the applicants' ability to communicate effectively in this global language. This article aims to provide an analysis of a popular essay topic and present a high-quality imitation, focusing on the structure, content, and language quality.**Structure of the Essay**The essay, typically in the form of an argumentative or analytical piece, should have a clear structure that includes an introduction, main body, and conclusion. The introduction should briefly introduce the topic, state thethesis, and preview the main arguments. The main body typically consists of several paragraphs, each discussing a different aspect of the topic and supporting the thesis with evidence and examples. The conclusion sums up the main points, restates the thesis, and provides a closing argument or suggestion.**Content of the Essay**Let's consider an essay topic related to accounting ethics in the context of digitalization. Such a topic would require the applicant to discuss the ethical challenges faced by accountants in a digital era, the importance of adhering to ethical principles, and the potential impact of unethical practices on the accounting industry. The essay should provide examples and cases to illustrate the points, making the arguments more persuasive.**High-Quality Imitation****Title:** The Evolution of Accounting Ethics in the Digital Era: Challenges and Solutions**Introduction:**In the rapidly evolving digital landscape, the role of accountants has become increasingly complex, posing new ethical challenges that require careful consideration. This essay aims to explore the ethical dilemmas faced by accountants in the digital era, highlighting the importance of adhering to ethical principles and proposing solutions to address these challenges.**Main Body:****Paragraph 1: Ethical Challenges in the Digital Era** The digitalization of accounting processes has brought about significant changes, such as the increased use of automation and data analytics. While these advancements have improved efficiency and accuracy, they have also presented new ethical challenges. For instance, theblurring of boundaries between professional and personal data has led to privacy concerns, and the temptation to manipulate data for financial gains has intensified.**Paragraph 2: The Importance of Adhering to Ethical Principles**Adhering to ethical principles is crucial for accountants, as it ensures the integrity of financial statements and protects the interests of stakeholders. By adhering to ethical standards, accountants can maintain trust and confidence in the accounting industry, fostering a culture of transparency and accountability. Failure to do so can lead to serious consequences, including legalliability and reputational damage.**Paragraph 3: Solutions to Address EthicalChallenges**To address these ethical challenges, accountants should prioritize education and training in ethical decision-making. This includes fostering a culture of ethics in accounting firms, encouraging critical thinking and ethical reflection, and providing guidance on ethical standards and professional responsibilities. Additionally, strengthening regulatory frameworks and enforcement mechanisms can help ensure compliance with ethical principles.**Conclusion:**In conclusion, the digital era has brought about new ethical challenges for accountants, requiring them to adaptand evolve their ethical practices. By prioritizing education, fostering a culture of ethics, and strengthening regulatory frameworks, accountants can address these challenges and maintain the integrity of the accounting industry. It is only through continued commitment toethical principles that accountants can play their part in promoting trust, transparency, and sustainability in the global business landscape.**中文内容：****会计专硕英语作文的深度解析与高质量仿写**在全球化的时代，英语熟练度已成为专业人士必备的技能，特别是对于寻求会计等专门领域高级学位的人来说。
会计职称考试专业英语阅读理解练习题库
会计职称考试专业英语阅读理解练习题库The field of accounting requires professionals to possess not only knowledge of financial principles and practices but also expertise in specific areas such as tax regulations, auditing standards, and financial reporting. To ensure the quality and competency of individuals in this field, many countries have implemented accounting certification programs, including the Accounting Professional English Reading Comprehension Examination. This examination aims to evaluate candidates' comprehension and understanding of accounting-related texts written in English. In this article, we will delve into the details of this examination, providing a thorough analysis of its structure, content, and preparation strategies.The Accounting Professional English Reading Comprehension Examination consists of a series of passages, each followed by a set of multiple-choice questions. The passages cover various topics related to accounting, such as financial statements, auditing procedures, managerial accounting techniques, and tax regulations. Candidates are required to read the passages carefully and answer the questions based on the information provided in the texts.To excel in this examination, candidates need to possess strong reading comprehension skills, in-depth knowledge of accounting terminology and concepts, and the ability to analyze and interpret complex financial information. Additionally, candidates should be familiar with the specific format and style of the examination, which often includes technical terms, numerical data, and real-world scenarios.To prepare for the Accounting Professional English Reading Comprehension Examination, candidates can follow several strategies. Firstly, it is crucial to read a wide range of accounting-related materials in English, such as textbooks, industry publications, and financial reports. This helps candidates familiarize themselves with the language used in the field and exposes them to various accounting concepts and practices.In addition, candidates should focus on developing their vocabulary related to accounting. This includes not only understanding technical terms but also grasping their contextual meanings and usage. Flashcards, vocabulary exercises, and regular practice in using these terms in written or oral communication can be helpful in expanding one's accounting vocabulary.Another key aspect of preparation is practicing reading comprehension exercises similar to those found in the examination. Candidates should aim to understand the main ideas, details, and the relationships between different pieces of information presented in the passages. They should also practice answering questions within the time constraints of the examination to improve their speed and accuracy.Furthermore, candidates can benefit from joining study groups or attending preparatory courses specifically designed for the Accounting Professional English Reading Comprehension Examination. These resources provide opportunities for discussions, clarification of doubts, and working on practice exercises collectively.To sum up, the Accounting Professional English Reading Comprehension Examination plays a significant role in evaluatingcandidates' comprehension and understanding of accounting-related texts in English. Success in this examination requires strong reading comprehension skills, a solid foundation in accounting knowledge, and familiarity with the specific format of the examination. By following effective preparation strategies, candidates can enhance their chances of achieving a desirable outcome in the examination, paving the way for further growth and opportunities in the field of accounting.。
2024研究生考试会计专硕英语作文
2024研究生考试会计专硕英语作文The 2024 graduate entrance examination for the Master of Accounting will surely be a daunting challenge for many aspiring students. However, with proper preparation and a focused mindset, it is possible to succeed in this rigorous academic endeavor.2024年的会计专业研究生入学考试对许多有抱负的学生来说肯定是一个艰巨的挑战。
然而，通过适当的准备和专注的心态，成功完成这一严格的学术努力是有可能的。
One of the key factors in preparing for the 2024 graduate entrance examination for the Master of Accounting is to develop a solid understanding of the core concepts and principles of accounting. This involves studying financial accounting, managerial accounting, cost accounting, and other relevant topics in depth.准备2024年会计专业研究生入学考试的关键因素之一是要对会计的核心概念和原则有扎实的理解。
这包括深入研究财务会计、管理会计、成本会计和其他相关主题。
In addition to mastering the theoretical aspects of accounting, it is crucial to practice solving accounting problems and case studies. This not only helps to reinforce the understanding of accounting concepts but also enhances problem-solving skills, which are essential for success in the examination.除了掌握会计理论方面，实践解决会计问题和案例分析也是至关重要的。
2021年在职会计硕士英语阅读理模拟题及答案
2021年在职会计硕士英语阅读理模拟题及答案这篇关于2012年在职会计硕士英语阅读理模拟题及答案，是小编特地为大家整理的，希望对大家有所帮助！With the invention and development of television, entertainment has grown much more visual in character andis demanding less and less use of the imagination, considered by many to be man's greatest faculty. But its greatest inadequacy lies in its inability to exercise just those creative powers in men which are called upon and developed in the pursuit of a worthwhile hobby, This lackis not serious while a man is still fully employed in his day-to-day work which itself often gives him opportunities to create either with his hands or with his mind. At this time he seeks only some form of relaxation in his leisure. There comes a time, however, when he must retire from his occupation on account of age, and it is then that these shallower pastimes, useful enough has a form of relaxation, might cease to satisfy the hitherto active man. Today, many elderly people are finding this to be true, and seem constantly to be suffering from a sense of frustrationafter retirement, which reveals seem constantly to besuffering from a sense of frustration after retirement, which reveals itself in a short temper and slow degeneration of health, the two most common symptoms.1. The writer criticizes visual entertainment becauseA. it does not require man's creative powers.B. it demands too much of our imagination.C. it can not improve our intelligence and skill.D. it leads man to slow degeneration in health.参考答案：C2. What is regarded as man’s greatest faculty?A. EntertainmentB. CharacterC. HobbiesD. Imagination参考答案：D3. While fully employed, men look forA. visual entertainment that requires imagination in their leisure.B. opportunities to create either with their hands or with their minds in their leisure.C. something that will help them relax in their leisure.D. creative hobbies in their leisure.参考答案：C4. When retired, the elderly people find thatA. shallower pastimes can no longer satisfy them.B. it is unnecessary to cultivate creative hobbies in their younger days.C. doing anything after retirement is unnecessary.D. relaxation is most suitable for their retired life.参考答案：A5. It can be inferred from the passage thatA. hobbies are more important to the young than to the elderly.B. we should develop worthwhile hobbies when we are young.C. in ancient times entertainment was more visual in character.D. hobbies are not important in the health of modern men.参考答案：B In ancient times the most important examinations were spoken, not written. In the schools of ancient Greece and Rome, testing usually consisted of saying poetry aloud or giving speeches.In the European universities of the Middle Ages, students who were working for advanced degrees had to discuss questions in their field of study with people who had made a special study of the subject. This custom exists today as part of the process of testing candidates for the doctor's degree.Generally, however, modern examinations are written. The written examination, where all students are tested on the same question, was probably not known until the nineteenth century. Perhaps it came into existence with the great increase in population and the development of modern industry. A room full of candidates for a state examination, timed exactly by electric clocks and carefully watched over by managers, resembles a group of workers at an automobile factory. Generally, during examinations teachers and students are expected to act like machines.One type of test is sometimes called an "objective" test. It is intended to deal with facts, not personal opinions. To make up an objective test the teacher writes a series of questions, each of which has only one correct answer. Along with each question the teacher writes the correct answer and also three statements that look like correct answers to students who have not learned the material properly.1. In the Middle Ages students ______.A. took objective testsB. specialized in one subjectC. were timed by electric clocksD. never wrote exams参考答案：D2. The main idea of paragraph 3 is that ______.A. workers now take examinationsB. the population has grownC. there are only written examsD. examinations are now written and timed参考答案：D3. The kind of exams where students must select answers are ______.A. personalB. spokenC. objectiveD. written参考答案：C4. Modern industry must have developed ______.A. before the Middle AgesB. around the 19th centuryC. in Greece or RomeD. machines to take tests参考答案：B5. It may be concluded that testing ______.A. should test only opinionsB. should always be writtenC. has changed since the Middle AgesD. is given only in factories参考答案：C Is teaching important? Well, of course it is. There was a time when the necessary knowledge could be taught to the young by family members. But as societies became more complex and division of labor more common, it was impossible for family members to teach the informationand skills young people needed to become useful members of the society. As the need for specialists appeared, the job of teaching came into being in our country, and teaching as a job has been of increasing importance over the past hundred years. Today, we have strict rules for teachers. We hope all children can attend schools. Many things tell us that teaching is indeed an "important" job.In recent years, there has been an increasing need for teachers to be "responsible". This means that the public expects teachers to succeed in teaching important information to the young. Teachers' salaries today, while not much, certainly are much higher than they were in years past. These increases have come about because people have realized that without enough salaries, people who have abilities will not become teachers. Today almost no one says that "anybody will do" for a teacher. The public expects "quality people" to teach the young, and progressis being made to give salaries that will make people who have abilities become teachers.1. Before the job of teaching came into being, __ .A. family members had been responsible for the education of the youngB. specialists had been in charge of teaching young peopleC. young people had had to be self-educatedD. the society had played an important role in educating young people参考答案：A2. The job of teaching came into being mainly because of __ .A. the development of the societyB. the explosion of informationC. The need for specialistsD. the civilization of human beings参考答案：C3. Teachers' salaries are raised today in order to __ .A. show the importance of teaching as a jobB. attract more qualified people to become teachersC. make teachers "responsible" in their teachingD. improve the quality of public teaching参考答案：B4. "Anybody will do" for a teacher means that __ .A. almost all people want to become a teacherB. a teacher is so highly respected that people all want to help himC. a teacher will do whatever he can for his studentsD. the job of teaching is so easy that everybody can do it参考答案：D5. We know from the passage that __ .A. it is important to be successful in teaching the youngB. enough salaries are necessary in making quality people become teachersC. greater progress has to be made in teachingD. teaching is a product of the society's division of labor参考答案：B After a busy day of work and play, the body needs to rest. Sleep is necessary for good health. During this time, the body recovers from the activities of the previous day. The rest that you get while sleeping enables your body to prepare itself for the next day.There are four levels of sleep, each being a little deeper than the one before. As you sleep, your muscles relax little by little. Your heart beats more slowly, and your brain slows down. After you reach the fourth level, your body shifts back and forth from one level of sleep to the other.Although your mind slows down, from time to time you will dream. Scientists who study sleep state that when dreaming occurs, your eyeballs begin to move more quickly (although your eyelids are closed). This stage of sleep is called REM, which stands for rapid eye movementIf you have trouble falling asleep, some people recommend breathing very slowly and very deeply. Other people believe that drinking warm milk will help make you drowsy. There is also an old suggestion that counting sheep will put you to sleep!1. A good title for this passage is ___.A. SleepC. DreamsB. Good HealthD. Work and Rest参考答案：A2. The word drowsy in the last paragraph means ___.A. sickC. asleepB. stand upD. a little sleepy参考答案：D3. This passage suggests that not getting enough sleep might make you ___.A. dream more oftenC. nervousB. have poor healthD. breathe quickly参考答案：B4. During REM, ___.A. your eyes move quicklyC. you are restlessB. you dreamD. both A and B参考答案：D5. The average number of hours of sleep that an adult needs is ___.A. approximately six hoursC. about eight hoursB. around ten hoursD. not stated here参考答案：D Obviously television has both advantages and disadvantages.In the first place, television is not only a convenient source of entertainment, but also a comparatively cheap one. With a TV set in the family people don’t have to pay for expensive seats at the theatre, the cinema, or the opera. All they have to do is to push a button or turn a knob, and they can see plays, films, operas and shows of every kind. some people, however, think that this is where the danger lies. The television viewers need do nothing. He does not even have to use his legs if he has a remote control. He makes no choice and exercises, no judgment. He is completely passive and has everything presented to him without any effort on his part.Television, it is often said, keeps one informed about current events and the latest developments in science and politics. The most distant countries and the strangestcustoms are brought right into one’s sitting room. It could be argued that the radio performs this service as well; but on television everything is much more living, much more real. Yet here again there is a danger. The television screen itself has a terrible, almost physical charm for us. We get so used to looking at the movements on it, so dependent on its pictures, that it begins to control our lives. People are often heard to say that their television sets have broken down and that they have suddenly found that they have far more time to do things and that they have actually begun to talk to each other again. It makes one think, doesn’t it?There are many other arguments for and against television. We must realize that television itself is neither good nor bad. It is the uses that it is put to that determine its value to society.1. What is the major function of paragraph 1?A. To arouse the reader’s concernB. To introduce the theme of the whole passageC. To summarize the whole passageD. To sate the primary uses of TV参考答案：B2. Television, as a source of entertainment, is ____.A. not very convenientB. very expensiveC. quite dangerousD. relatively cheap参考答案：D3. Why are some people against TV?A. Because TV programs are not interestingB. Because TV viewers are totally passiveC. Because TV prices are very high.D. Because TV has both advantages and disadvantages参考答案：B4. One of the most obvious advantages of TV is that ____.A. it keeps us informedB. it is very cheapC. it enables us to have a restD. it controls our lives参考答案：A5. According to the passage, whether TV is good or not depends on ____.A. its qualityB. people’s attitude towards itC. how we use itD. when we use it参考答案：C。
2020年mpacc英语试题及答案
2020年mpacc英语试题及答案一、阅读理解（共20分）1. According to the passage, what is the main reason for the decline in honeybee population?A. Pesticide useB. Climate changeC. Loss of habitatD. Disease outbreak答案：A2. What does the author suggest as a solution to the honeybee crisis?A. Banning all pesticidesB. Encouraging organic farmingC. Planting more flowersD. Introducing new bee species答案：C3. What is the author's attitude towards the currentsituation of honeybees?A. OptimisticB. ConcernedC. IndifferentD. Angry答案：B二、完形填空（共20分）In recent years, the number of honeybees has been 41. alarmingly. This decline has raised serious concerns among scientists and farmers alike, as bees play a crucial role in 42. the ecosystem and in agriculture. The primary reason for this decline is the 43. use of pesticides, which has led to a significant loss of habitat for bees. As a result, bees are struggling to find the 44. they need to survive. To address this issue, many experts are advocating for a reduction in pesticide use and the planting of more flowers to provide bees with the necessary resources. It is 45. that with these measures, the honeybee population can be restored to its former levels.41. A. increasing B. decreasing C. fluctuating D. stabilizing答案：B42. A. disrupting B. maintaining C. destroying D. enhancing答案：B43. A. excessive B. insufficient C. moderate D. minimal答案：A44. A. water B. food C. shelter D. space答案：B45. A. likely B. unlikely C. certain D. impossible答案：A三、翻译（共20分）请将以下句子从英文翻译成中文：1. The study found that the use of certain pesticides can have a devastating impact on honeybee populations.翻译：研究发现，某些杀虫剂的使用对蜜蜂种群有毁灭性的影响。
MPAcc会计硕士英语阅读理解精篇六
MPAcc会计硕士英语阅读理解精篇六Generations of Americans have been brought up to believe that a good breakfast is one of life's essentials. Eating breakfast at the start of the day, we have all been told, and told again, is as necessary as putting gasoline in the family car before starting a trip.But for many people the thought of food first thing in the morning is by no means a pleasure. So despite all the efforts, they still take no breakfast. Between 1977 and 1983, the latest year for which figures are available, the number of people who didn't have breakfast increased by 33 percent—from 8.8 million to 11.7 million —according to the Chicago-based Market Research Corporation of America.For those who feel pain of guilt about not eating breakfast, however, there is some good news. Several studies in the last few years indicate that, for adults especially, there may be nothing wrong with omitting breakfast. "Going without breakfast does not affect performance," said Arnold E.Bender, former professor of nutrition at Queen Elizabeth College in London, "nor does giving people breakfast improve performance."Scientific evidence linking breakfast to better health or better performance is surprisingly inadequate, and most of the recent work involves children, not adults. "The literature," says one researcher, Dr. Ernesto Pollitt at the University of Texas, "is poor."1. Putting gasoline in the car is mentioned in paragraph one to .A) indicate that without gasoline, a car cannot be startedB) reveal that with gasoline, a family can have a good tripC) illustrate that people need to have breakfastD) prove cars are resources-exhausting machine2. For those who do not take breakfast, the good news is that .A) several studies have been done in the past few yearsB) the omission of breakfast does no harm to one's healthC) adults have especially made studies in this fieldD) eating little in the morning is good for health3. According to Arnold E. Bender, .A) having breakfast is good for performanceB) not giving people breakfast is not good for performanceC) having breakfast is not good for performanceD) having or not having breakfast is not related to your performance4. The word "literature" in the last sentence refers to .A) stories, poems, plays, etc. C) any printed materialB) written works on a particular subject D) the modern literature of America5. The author implies in the passage that .A) breakfast does not affect performanceB) Dr. Pollitt is engaged in research work at an institution of higher learningC) Not eating breakfast might affect the health of childrenD) Professor Bender once taught college courses in nutrition in London译文一代代美国人成长过程中都被灌输一种观念：早餐是生活必不可少的一部分。
2012年考研会计硕士英语二真题及答案解析参考(三)
2012年考研会计硕士英语二真题及答案解析参考(三) Text2Pretty in pink: adult women do not rememer being so obsessed with the colour, yet it is pervasive in our young girls’ lives. Tt is not that pink is intrinsically bad, but it is such a tiny slice of the rainbow and, though it may celebrate girlhood in one way, it also repeatedly and firmly fuses girls’identity to appearance. Then it presents that connection, even among two-year-olds, between girls as not only innocent but as evidence of innocence. Looking around, I despaired at the singular lack of imagination about girls’ lives and interests。
Girls’ attraction to pink may seem unavoidable, somehow encoded in their DNA, but according to Jo Paoletti, an associate professor of American Studies, it is not. Children were not colour-coded at all until the early 20th century: in the era before domestic washing machines all babies wore white as a practical matter, since the only way of getting clothes clean was to boil them. What’s more, both boys and girls wore what were thought of as gender-neutral dresses.When nursery colours were introduced, pink was actually considered the more masculine colour, a pastel version of red, which was associated with strength. Blue, with its intimations of the Virgin Mary, constancy and faithfulness, symbolised femininity. It was not until the mid-1980s, when amplifying age and sex differences became a dominant children’s marketing strategy, that pink fully came into its own, when it began to seem inherently attractive to girls, part of what defined them as female, at least for the first few critical years。
2024研究生考试会计专硕英语作文
2024研究生考试会计专硕英语作文English: In today's rapidly changing business environment, accountants play a crucial role in ensuring the financial health and transparency of organizations. As a prospective accounting graduate student, it is essential to possess a deep understanding of not only accounting principles and practices but also the ethical considerations that underpin the profession. Furthermore, the ability to analyze complex financial data and communicate effectively with stakeholders is paramount in the accounting field. Continual professional development and staying up-to-date with the latest trends and technologies in accounting are also essential for success in this dynamic field. Pursuing a master's degree in accounting will not only enhance my technical skills but also provide me with the opportunity to network with industry professionals and gain real-world experience through internships and research projects. Overall, I believe that a strong foundation in accounting combined with a commitment to lifelong learning and ethical practice will propel me towards a successful and fulfilling career in the field of accounting.中文翻译: 在今天快速变化的商业环境中，会计师在确保组织财务健康和透明度方面发挥着至关重要的作用。
mpacc复试审计英文题目
MPACC复试审计英文题目IntroductionIn the field of business and finance, auditing plays a crucial role in ensuring the accuracy and reliability of financial statements. As a crucial step in the process of becoming a Master of Professional Accountancy (MPACC) candidate, the auditing English exam is designed to test the proficiency of candidates in understanding and applyingauditing principles and concepts. This article aims to provide a comprehensive and detailed discussion on the topic of the MPACC auditing English exam. It will cover various aspects of the exam, including its structure, content, preparation strategies, and significance.The Structure of the MPACC Auditing English ExamThe MPACC auditing English exam is typically divided into multiple sections, each focusing on different aspects of auditing. These sections may include multiple-choice questions, short answer questions, and case studies. The exam evaluates the candidate’s knowledge, understanding, and application of auditing principles, as well as their ability to analyze and solve complex auditing problems.Multiple-Choice QuestionsIn this section, candidates are presented with a series of questions and are required to choose the most appropriate answer from the given options. Multiple-choice questions test the candidate’s the oretical knowledge of auditing principles and concepts. It is essential for candidates to have a solid understanding of auditing theories and be able to apply them in practical scenarios.Short Answer QuestionsShort answer questions require candidates to provide concise yet comprehensive responses to specific auditing scenarios or problems. These questions assess the candidate’s ability to analyze and applyauditing principles to real-life situations. It is crucial for candidates to demonstrate their problem-solving skills and critical thinking abilities in this section.Case StudiesCase studies are an integral part of the MPACC auditing English exam. Candidates are presented with complex auditing scenarios and are required to analyze the situation, identify potential issues, and propose appropriate auditing procedures. Case studies assess the candidate’s ability to apply auditing principles and techniques in a practical setting. It is essential for candidates to showcase their analytical skills and demonstrate a deep understanding of auditing practices and methodologies.Content Covered in the MPACC Auditing English ExamThe content covered in the MPACC auditing English exam is extensive and encompasses various topics related to auditing. The exam aims to test candidates’ knowledge in the following areas:Audit Planning and Risk AssessmentCandidates are expected to understand the importance of audit planning and risk assessment in the auditing process. This includes identifying the client’s business risks, assessing the risks of material misstatements, and developing an appropriate audit strategy to mitigate those risks.Internal Control EvaluationCandidates should possess knowledge of internal control evaluation, including understanding the components of internal control systems, assessing control risk, and identifying control deficiencies.Audit Evidence and SamplingCandidates need to demonstrate a solid understanding of audit evidence and sampling techniques. This includes understanding the different types of audit evidence, evaluating the sufficiency and appropriateness of evidence, and applying statistical sampling methods to select samplesfor testing.Audit Procedures and TestingCandidates must be familiar with various audit procedures and testing techniques. This includes understanding substantive procedures, analytical procedures, and tests of controls. Candidates should be able to identify the most appropriate procedures to gather audit evidence and evaluate the results of the tests performed.Preparation Strategies for the MPACC Auditing English ExamPreparing for the MPACC auditing English exam requires a systematic approach and dedicated effort. Here are some strategies that can help candidates prepare effectively:Understand the Exam FormatIt is essential to familiarize yourself with the exam format, including the types of questions, time limits, and weightage of each section. This understanding will help in devising an effective study plan and allocating sufficient time to each section.Review Auditing Principles and ConceptsThoroughly review the auditing principles and concepts covered in the exam. Develop a solid understanding of the fundamentals and ensureclarity on key concepts such as materiality, audit risk, and sampling.Practice Past Exam QuestionsPractice answering past exam questions to familiarize yourself with the types of questions and to enhance your problem-solving skills. This willalso help you identify areas where you may need further study and improvement.Collaborate with PeersEngage in group study sessions with fellow candidates or seek guidance from professors and industry professionals. Collaborating with others will provide different perspectives and enhance your understanding of complex auditing topics.Seek Additional ResourcesTake advantage of additional study resources such as textbooks, online tutorials, and reference materials. These resources can provide further explanations, examples, and case studies that can deepen your knowledge of auditing principles.The Significance of the MPACC Auditing English ExamThe MPACC auditing English exam holds significant importance for candidates aiming to pursue a career in the field of accounting and auditing. It serves several purposes:Evaluation of CompetencyThe exam evaluates the candidate’s competency in the field of auditing. It tests the candidate’s theoretical knowledge, practical application, critical thinking abilities, and problem-solving skills. By passing this exam, candidates demonstrate their proficiency in the subject matter and their readiness to enter the professional world of auditing.Professional AccreditationSuccessful completion of the MPACC auditing English exam is often a requirement for obtaining professional accreditation or certification bodies such as Certified Public Accountant (CPA) or Chartered Accountant (CA). These credentials enhance the credibility and marketability of individuals seeking employment in the auditing profession.Career OpportunitiesPassing the MPACC auditing English exam opens up a wide range of career opportunities in the field of auditing. It increases the chances of securing positions in public accounting firms, internal audit departments of corporations, and regulatory bodies. The exam serves as a benchmark f or employers to assess the candidate’s knowledge and skills, increasing their employability prospects.ConclusionThe MPACC auditing English exam is a critical step in the journey of becoming a professional in the field of auditing. It assesses candidates’knowledge, understanding, and application of auditing principles and concepts. By following effective preparation strategies, candidates can increase their chances of success in the exam and open doors to exciting career opportunities in the auditing profession.。
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MPAcc会计硕士英语阅读理解精篇三
Students who want to enter the University of Montreal’s Athletic Complex need more than just a conventional ID card----their identities must be proved genuine by an electronic hand scanner. In some California housing estates, a key alone is insufficient to get someone in the door;his or her voiceprint must also be verified(确认). And soon customers at some Japanese banks will have to present their faces for scanning before they can enter the building and withdraw their moneys.
All of these are applications of biometrics, a fast-growing technology that involves the use of physical or biological characteristic to identify individuals. In use for more than a decade at some high security government institutions in the United States and Canada, biometrics is rapidly popping up in the everyday world.
Biometric security systems operate by storing a digitized record of some unique human feature. When a user wishes to enter or use the facility, the system scans the person’s corresponding characteristics and attempts to match them against those on record. Systems using fingerprints, hands, voices, eyes, and faces are already on the market. Others using typing patterns and even body smells are in various stages of development.
Fingerprints scanners are currently the most widely used type of biometric application, thanks to their growing use over the last 20 years by law-enforcement agencies. Sixteen American states now use biometric fingerprint verification systems to check that people claiming welfare payments are genuine. Politicians in Toronto have voted to do the same, with a testing project beginning next year.
Not surprisingly, biometrics raises difficult questions about privacy and the potential for abuse. Some worry that governments and industry will be tempted to use the technology to monitor individual behavior. “If someone used your fingerprints to match your health-insurance records with credit-card record showing that you regularly bought lots of cigarettes and fatty foods,”says one policy analyst, “you would see your insurance payments go through the roof.”In Toronto, critics of the welfare fingerprint plan complained that it would force people to submit to a procedure widely identified with criminals.
Nevertheless, support for biometrics is growing in Toronto as it is in many other communities. In an increasingly crowded and complicated world, biometrics may well be a technology whose time has come.
1.According to the author, biometric technology is ______
A.in the stage of theoretical study
B.widely used in the world
C.about to be out of date
D.developing rapidly
2.What is one of the advantages of biometric technology?
A.It better protects people’s privacy.
B.It helps people follow a healthy life style.
C.It is cheaper than traditional methods.
D.It identifies people more accurately.
3.The author used the health insurance case mainly to ______
A.illustrate the use of the technology
B.give suggestions on buying insurance
C.draw attention to the problem of the technology
D.emphasize the importance of healthy diet
4.In which of the following situations is biometric technology NOT used?
puters are switched on by a voice order.
B.Doctors diagnose disease through patients’voice.
C.Museum doors are controlled by palm scanner.
D.The police identify criminals through fingerprints.
5.Which word would you use to describe the author’s tone in this passage?
A.Supportive
B.Objective
C.Critical
D.Indifferent
答案及解析：
1. D。
细节题。
答案在第二段All of these are applications of biometrics, a fast-growing technology that….B项不对，第三段中提到指纹扫描是目前应用最广泛的一种生物技术，与B项内容不符。
A项是出于理论研究阶段，C项是即将过时，都不对。
2. D。
细解题。
通过对第二段的分析可知，生物技术的一个优点就是它的准确性。
3. C。
例证题。
本文通过医疗保险这一例子说明了生物技术存在的问题。
4. B。
细节题。
答案在第三段Systems using fingerprints, hands, voices, eyes, and faces are already on the market。
A、C、D能够很容易被排除，B项医生通过病人的声音来诊断疾病，和文中提到的voices并不是一回事。
5. A。
最后一段提到尽管生物技术应用还存在一些问题，但支持它的人越来越多，在这个越来越拥挤，越来越复杂的世界里，生物技术的时代到来了。
可见作者对此的态度是支持的。