1、2021年考研英語：閱讀理解的回答方法2021年考研英語：閱讀理解的回答方法十一一、分類根據(jù)態(tài)度題的類型，我們可以將它分為以下類型：全文態(tài)度題當(dāng)主體為作者，對(duì)象為文章主題時(shí)，題目為全文態(tài)度題。這時(shí)候作者在全文中表現(xiàn)出 來的態(tài)度，即為作者對(duì)文章主題的態(tài)度。局部態(tài)度題除去以上情況的其他情況，都稱為局部態(tài)度題。對(duì)于這兩種題型，我們可以采用類似 的解題思路。二、解題思路先確定主干中態(tài)度的主體和對(duì)象；返回原文尋找包含主體和對(duì)象的句子優(yōu)先考慮包含主體的句子；將原文中的態(tài)度詞和選項(xiàng)相對(duì)照，同義替換的為正確答案。咱們?cè)谧鲞@種題型時(shí)， 定位、替換和排除的思想很重要。我們還是通過2021年的text 4的真題來仔

2、細(xì)講解吧!40. The author s attitude towards standard-setters is one of .Asatisfaction BskepticismECobjectiveness Dsympathy題干問作者對(duì)準(zhǔn)則制定者的態(tài)度是怎樣的?態(tài)度的主體是作者，對(duì)象是準(zhǔn)則制定者。 為了解題，要先找到能夠體現(xiàn)作者態(tài)度的詞。Unfortunately, banks lobbying now seems to be working. The details may be unknowable, but the independence of standard-setter

3、s,essential to the proper functioning of capital markets, is beingcompromised. 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 BoardFASBrushed through

4、 rule changes. These gave banks more freedom to use models to value illiquid assetsand more flexibility in recognizing losses on long-term assets in their income statement. Bob Herz, the FASB* s chairman, cried out against those who uquestion our motives. Yet bank shares roseand the changes enhance

5、what one lobby group politely calls “ the use of judgment by management.European ministers instantly demanded that the International Accounting Standards BoardlASBdo likewise. The IASB says it does not want to act without overall planning, but the pressure tofold when it completes its reconstruction

6、 of rules later this year is strong. Charlie McCreevy, a European commissioner, warned the IASB that is did “not live in a political vacuumv but “in thereal word“ and the Europe could yet develop different rules.It was banks that were on the wrong planet, with accouts that vastly overvalued assets.

7、Today they argue that market prices overstate losses, because they largely reflect the temporaryilliquidity 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 deadmarkets p

8、artly 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

9、 to levels which buyers findattractive. 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,forexample, against hostility interests. But by giving in to critics now they are inviting pressure to make more concessions.從第二段的 unfortunately 和第五段的 It was banks that were on the wrong