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　　②返回原文寻找包含主体和对象的句子(优先考虑包含主体的句子)；

　　③将原文中的态度词和选项相对照，同义替换的为正确答案。咱们在做这种题型时，定位、替换和排除的思想很重要。我们还是通过2010年的text 4的真题来仔细讲解吧！

　　40.The author’s attitude towards standard-setters is one of ________。

　　[A]satisfaction [B]skepticism

　　[C]objectiveness [D]sympathy

　　题干问作者对准则制定者的态度是怎样的？态度的主体是作者，对象是准则制定者。为了解题，要先找到能够体现作者态度的词。

　　②Unfortunately, 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。

　　③After 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。”

　　④European 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 its reconstruction of rules later this year is strong. Charlie McCreevy,a European commissioner,warned the IASB that is did “not live in a political vacuum”but “in the real word” and the Europe could yet develop different rules。

　　⑤It was banks that were on the wrong planet,with accouts 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 banks’ 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。

　　⑥To 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 interests. But by giving in to critics now they are inviting pressure to make more concessions。

　　从第二段的unfortunately和第五段的It was banks that were on the wrong planet可知，作者对银行持反对态度。第三段和第四段分别举了FASB和IASB的例子进行说明。第六段说，银行的想法不切实际，呼吁银行制定者继续保持独立性和战斗性。因此，这表明作者赞成会计战斗者的做法，对它面临压力不得不妥协，表示担忧和同情。所以本题选D。

　　阅读解题技巧之推理题

　　推理题是考研[微博]英语阅读题型之一。所谓推理题，通常是作者根据文章内容进行推理，得出正确结论。

　　1.识别

　　当infer,learn,imply,conclude,suggest,indicate等出现在题干中时，可基本判定该题为推理题。

　　2.分类

　　根据推理题的不同情况，我们可以将之分为不同的种类：

　　①细节性推理：题干中包含有具体定位信息，此时它的做法和细节题类似，有时比细节题更简单。

　　②段落性推理：题干中包含有具体段落号(从四个选项中寻找定位信息或原文常考出题点)。

　　③全文性推理：题干中包含主体词或无定位信息(从四个选择中寻找定位信息，或遵循顺序原则)。

　　3.解题原则

　　根据推理题的实际解体情况，我们在解题时应该坚持以下原则：

　　①主题大于细节，观点大于论据；

　　②推理必须有原文论据；

　　③重点关注转折

　　4.常考出题点

　　在仔细分析历年真题后文都老师发现，推理题的实质：是一种同义改写，推理通常为正反推理和归纳总结。考研中常考的出题点通常出现以下特征：

　　①段落首末句、主题句、观点句；

　　②与主题密切相关的细节；

　　③转折的地方；

　　④强调或递进关系的地方。

　　具体该如何操作，还是我们一起来看看2010的text 2吧。

　　29. We learn from the last two paragraphs that business-method patents_________。

　　[A] are immune to legal challenges。

　　[B] are often unnecessarily issued。

　　[C] lower the esteem for patent holders。

　　[D] increase the incidence of risks。

　　题干问我们从最后两段可以推测出什么？首先，还是先定位。

　　④The Bilski case involves a claimed patent on a method for hedging risk in the energy market. The Federal circuit issued an unusual order stating that the case would be heard by all 12 of the court’s judges, rather than a typical panel of three, and that one issue it wants to evaluate is whether it should “reconsider” its State Street Bank ruling。

　　⑤The Federal Circuit’s action comes in the wake of a series of recent decisions by the Supreme Court that has narrowed the scope of protections for patent holders. Last April, for example, the justices signaled that too many patents were being upheld for “inventions”that are obvious. The judges on the Federal circuit are “reacting to the anti-patent trend at the supreme court”，says Harold C. Wegner, a patent attorney and professor at George Washington University Law School。

　　根据第五段第二句，去年四月，法官表示说很多显而易见的发明被授予。言下之意就是说，经常授予了没有必要的专利问题。选项A、C和D都不是正确答案，本题选C。选项A，专利问题不受法律影响。文中有提到法律质疑很可能会改变专利的未来。选项C属于无中生有的选项，文中并未提出；选项D并非是增加风险的几率，而是规避。

　　来源：文都教育

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