中國(guó)財(cái)政科學(xué)研究院考博英語(yǔ)歷年真題及詳解

目錄

2001年中國(guó)財(cái)政科學(xué)研究院考博英語(yǔ)

真題及詳解

2002年中國(guó)財(cái)政科學(xué)研究院考博英語(yǔ)

真題及詳解

2003年中國(guó)財(cái)政科學(xué)研究院考博英語(yǔ)

真題及詳解

2004年中國(guó)財(cái)政科學(xué)研究院考博英語(yǔ)

真題及詳解

2005年中國(guó)財(cái)政科學(xué)研究院考博英語(yǔ)

真題及詳解

2006年中國(guó)財(cái)政科學(xué)研究院考博英語(yǔ)

真題及詳解

2007年中國(guó)財(cái)政科學(xué)研究院考博英語(yǔ)

真題及詳解

2008年中國(guó)財(cái)政科學(xué)研究院考博英語(yǔ)

真題及詳解

2009年中國(guó)財(cái)政科學(xué)研究院考博英語(yǔ)

真題及詳解

2010年中國(guó)財(cái)政科學(xué)研究院考博英語(yǔ)

真題及詳解

2011年中國(guó)財(cái)政科學(xué)研究院考博英語(yǔ)

真題及詳解

2013年中國(guó)財(cái)政科學(xué)研究院考博英語(yǔ)

真題及詳解

2015年中國(guó)財(cái)政科學(xué)研究院考博英語(yǔ)

真題及詳解

2016年中國(guó)財(cái)政科學(xué)研究院考博真題

英語(yǔ)及詳解

2001年中國(guó)財(cái)政科學(xué)研究院考博英語(yǔ)真題及詳解

PartI:Selectthebestchoiceforeachsentence（15points）

Example:

IhavebeentoShanghaithreetimes______1995.

A.after

B.since

C.for

D.from

1．Itisuptothegovernmenttotackletheairpollutionproblemand______

measuresinlinewiththecouncil’ssuggestions.

A.setabout

B.workout

C.fillup

D.bringover

【答案】B

【解析】句意：處理空氣污染問題，并根據(jù)委員會(huì)的提議采取措施是政

府的責(zé)任。workout算出，制訂出。setabout開始，散布（謠言等）。

fillup填補(bǔ)，裝滿。bringover把…帶來，使某人轉(zhuǎn)變。

2．MyfatherdidnotgotoNewYork;thedoctorsuggestedthathe______

there.

A.nottogo

B.notgo

C.hadn’tgone

D.wouldn’tgo

【答案】B

【解析】suggest引導(dǎo)的賓語(yǔ)從句需用虛擬語(yǔ)氣，結(jié)構(gòu)為（should）

+do。

3．Peoplethroughouttheworldareeating______meatperpersonasthey

didin1950.

A.morethantwice

B.twicemuchas

C.twiceasmuch

D.twicemore

【答案】C

【解析】固定用法，倍數(shù)+asmuch/manyas表示“幾倍”。

4．Inspiteofthe______economicforecasts,manufacturingoutputhasrisen

slightly.

A.gloomy

B.miserable

C.shadowy

D.obscure

【答案】A

【解析】句意：盡管經(jīng)濟(jì)預(yù)期不景氣，制造業(yè)的產(chǎn)出仍有輕微上升。

gloomy黑暗的，另人沮喪的。miserable痛苦的，悲慘的。shadowy有影

的，多陰涼的。obscure朦朧的，晦澀的。

5．ThereismuchIenjoyaboutthechangingseasons,butmyfavoritetimeis

the______fromfalltowinter.

A.transmission

B.transformation

C.transition

D.transfer

【答案】C

【解析】句意：我非常喜歡四季的變遷，但我最中意的時(shí)間是從秋季到

冬季的過渡時(shí)期。transition轉(zhuǎn)變，變遷，過渡。transmission傳送，傳

輸，發(fā)射。transformation變化，轉(zhuǎn)變。transfer動(dòng)詞，轉(zhuǎn)移，調(diào)動(dòng)。

6．Themanagertriedtowaveasidetheseissuesas______detailsthatwould

besettledlater.

A.alternate

B.trivial

C.versatile

D.preliminary

【答案】B

【解析】句意：經(jīng)理試圖先把這些事擱置一下，這些瑣事將會(huì)晚些時(shí)候

解決。trivial瑣碎的，不重要的。alternate交替的。versatile多方面的，

多才多藝的。preliminary預(yù)備的，初步的。

7．Abudgetoffivedollarsadayistotally______foratriproundEurope.

A.inadequate

B.incapable

C.incompatible

D.invalid

【答案】A

【解析】inadequate不足的，不充分的。incapable無能力的，無資格的。

incompatible不相容的。invalid無效的，無適當(dāng)根據(jù)的。

8．Althoughitwashisfirstexperienceaschairman,he______overthe

meetingwithgreatskill.

A.presided

B.administered

C.mastered

D.executed

【答案】A

【解析】句意：盡管第一次當(dāng)主席，他還是很嫻熟地主持了會(huì)議。

preside(over)主持（會(huì)議等）。administer管理。master掌握。execute

將…處死，實(shí)施。

9．Imustremember______Johnthatthegardenneedswatering.

A.reminded

B.reminding

C.toremind

D.toberemindedof

【答案】C

【解析】句意：我必須記得提醒John給花園澆水。rememberdoingsth.記

得做過某事，已經(jīng)做了。remembertodosth.記得去做某事，還未做。

10．Naturalselectionisdefinedastheprocess______thecourseof

evolutionbypreservingthosetraitsbestadaptedforanorganism’ssurvival.

A.towhichdirects

B.ofwhichdirectsit

C.directsit

D.thatdirects

【答案】D

【解析】句意：自然選擇是這樣一個(gè)過程，它通過保留最適合生物生存

的特征來指導(dǎo)整個(gè)演變進(jìn)化的進(jìn)程。that引導(dǎo)定語(yǔ)從句修飾process，且

后面的句子結(jié)構(gòu)完整，不需要其他成分，選項(xiàng)D正確。

11．TennisstarChrisEvert,whoretiredfromthegameaftereighteenyears,

perhaps______morethananyonetomakewomen’sprofessionaltennisa

widelyrespectedcareer.

A.whodid

B.hasdone

C.anddoing

D.todo

【答案】B

【解析】句意：在網(wǎng)壇服役18年后退役的網(wǎng)球明星ChrisEvert在使女子

職業(yè)網(wǎng)球成為一項(xiàng)廣受尊敬的事業(yè)方面所做的貢獻(xiàn)無人能及。句中“who

retiredfromthegameaftereighteenyears”是定語(yǔ)從句，起修飾作用，后

面所填部分應(yīng)該是句子謂語(yǔ)，選項(xiàng)B正確。

12．HavingseenthemovieadaptedfromanAmericannovel,______.

A.thenovelwasreadbyhimeagerly

B.eagerlyreadthenovelinterestedhim

C.hewaseagertoreadthenovel

D.itwasveryeagerforhimtoreadthenovel

【答案】C

【解析】分詞短語(yǔ)中語(yǔ)態(tài)應(yīng)與主語(yǔ)一致，前半句動(dòng)作的發(fā)出者是人，所

以后半句也應(yīng)以人開頭，故選項(xiàng)C正確。

13．Theofficestaff______gatheredtohearthepresidentspeak.

A.are

B.is

C.has

D.willhave

【答案】B

【解析】句意：辦公室全體成員被召集聽總統(tǒng)的演講。staff做主語(yǔ)時(shí)應(yīng)

該作為整體來講，謂語(yǔ)動(dòng)詞用單數(shù)，選項(xiàng)B正確。

14．Theworkisnotveryprofitable______cash,butIamgettingvaluable

experiencefromit.

A.accordingto

B.onthebasisof

C.intermsof

D.inthelightof

【答案】C

【解析】intermsof在…方面。accordingto根據(jù)…所說，依據(jù)。onthe

basisof以…為基礎(chǔ)。inthelightof鑒于，考慮到某事物。

15．IamsureIcan______himintolettingusstayinthehotelforthenight.

A.speak

B.say

C.talk

D.tell

【答案】C

【解析】talksb.intodoingsth.說服某人干某事。

PartII:ReadingComprehension（15points）

I.Readthepassageandselectthebestchoiceforeachquestion.

Theconceptofpersonalchoiceinrelationtohealthbehaviorsisanimportant

one.Anestimated90percentofallillnessesmaybepreventableif

individualswouldmakesoundpersonalhealthchoicebaseduponcurrent

medicalknowledge.Weallenjoyourfreedomofchoiceanddonotliketo

seeitrestrictedwhenitiswithinthelegalandmoralboundariesofsociety.

ThestructureofAmericansocietyallowsustomakealmostallourown

personaldecisionsthatmayconcernourhealth.Ifwesodesire,wecan

smoke,drinkexcessively,refusetowearseatbelts,eatwhateverfoodswe

want,andliveacompletelysedentarylife-stylewithoutanyexercise.The

freedomtomakemuchpersonaldecisionisafundamentalaspectofour

society,althoughthewisdomofthesedecisionscanbequestioned.Personal

choicesrelativetohealthoftencauseadifficulty.Asoneexample,ateenager

mayknowthefactsrelativetosmokingcigarettesandhealthbutmaybe

pressuredbyfriendsintobelievingitisthesociallyacceptedthingtodo.

Amultitudeoffactors,bothinheritedandenvironmental,influencethe

developmentofhealth-relatedbehaviors,anditisbeyondthescopeofthis

texttodiscussallthesefactorsastheymayaffectanygivenindividual.

However,thedecisiontoadoptaparticularhealth-relatedbehaviorisusually

oneofpersonalchoice.Therearehealthychoicesandthereareunhealthy

choices.Indiscussingthemoralsofpersonalchoice,FeiesandCrapodrewa

comparison.Theysuggestthattoknowinglygiveoneselfovertoabehavior

thathasastatisticalprobabilityofshorteninglifeissimilartoattempting

suicide.Thus,forthoseindividualswhoareinterestedinpreservingboththe

qualityandquantityoflife,personalhealthchoicesshouldreflectthose

behaviorsthatareassociatedwithastatisticalprobabilityofincreasedvitality

andlongevity.

1．Theconceptofpersonalchoiceconcerninghealthisimportantbecause

______.

A.personalhealthchoiceshelpcuremostillnesses

B.ithelpsraisethelevelofourmedicalknowledge

C.itisessentialtopersonalfreedominAmericansociety

D.wrongdecisionscouldleadtopoorhealth

2．To“l(fā)iveacompletelysedentarylife-style”(Line8,Paragraph1)inthe

passagemeans______.

A.to“l(fā)iveaninactivelife”

B.to“l(fā)iveadecentlife”

C.to“l(fā)ivealifewithcompletefreedom”

D.to“l(fā)ivealifeofvice”

3．Soundpersonalhealthchoiceisoftendifficulttomakebecause______.

A.currentmedicalknowledgeisstillinsufficient

B.therearemanyfactorsinfluencingourdecisions

C.fewpeoplearewillingtotradethequalityoflifeforthequantityoflife

D.peopleareusuallyinfluencedbythebehavioroftheirfriends

4．Toknowinglyallowoneselftopursueunhealthyhabitsiscomparedby

FriesandCrapoto______.

A.improvingthequalityofone’slife

B.limitingone’spersonalhealthchoice

C.deliberatelyendingone’slife

D.breakingtherulesofsocialbehavior

5．AccordingtoFriesandCraposoundhealthchoiceshouldbebasedon

______.

A.personaldecisions

B.society’slaws

C.statisticalevidence

D.friendsopinions

【答案與解析】

1．D文章第一段第二句Anestimated90percent…medicalknowledge，

即根據(jù)現(xiàn)代醫(yī)學(xué)理論，如果每個(gè)人都做了健康的個(gè)人選擇，那么90%的

疾病本是可以避免的。也就是說錯(cuò)誤的決定導(dǎo)致了身體的不健康，故選

項(xiàng)D正確。

2．A此句后半句對(duì)其補(bǔ)充闡述withoutanyexercise，就是說不活躍，選

項(xiàng)A正確。

3．B結(jié)合文章第一段最后一句所舉之例，即青少年迫于朋友壓力而吸

煙，及第二段第一句amultitudeoffactors…anygivenindividual可知，選

項(xiàng)B正確。

4．C文章第二段倒數(shù)第二句Theysuggestthattoknowingly…attempting

suicide，即有意識(shí)地選取那種明顯會(huì)縮短生命的生活方式無異于企圖自

殺，故選項(xiàng)C正確。

5．C由文章最后一句Thus,forthose…increasedvitalityandlongevity，

即健康的選擇應(yīng)是那些數(shù)據(jù)顯示會(huì)增加活力且壽命的生活行為，故選項(xiàng)

C正確。

II.Readthepassageandselectthebestchoiceforeachquestion.

Asthetwentiethcenturybegan,theimportanceofformaleducationinthe

UnitedStatesincreased.Thefrontierhadmostlydisappearedandby1910

mostAmericanslivedintownsandcities.Industrializationandthe

bureaucratizationofeconomiclifecombinedwithanewemphasisupon

credentialsandexpertisetomakeschoolingincreasinglyimportantfor

economicandsocialmobility.Increasingly,too,schoolswereviewedasthe

mostimportantmeansofintegratingimmigrantsintoAmericansociety.

ThearrivalofagreatwaveofsouthernandeasternEuropeanimmigrantsat

theturnofthecenturycoincidedwithandcontributedtoanenormous

expansionofformalschooling.By1920schoolingtoagefourteenorbeyond

wascompulsoryinmoststates,andtheschoolyearwasgreatlylengthened.

Kindergartens,vacationschools,extracurricularactivities,andvocational

educationandcounselingextendedtheinfluenceofpublicschoolsoverthe

livesofstudents,manyofwhominthelargerindustrialcitieswerethe

childrenofimmigrants.Classesforadultimmigrantsweresponsoredby

publicschools,corporations,unions,Churches,settlementhouses,andother

agencies.

Reformersearlyinthetwentiethcenturysuggestedthateducationprograms

shouldsuittheneedsofspecificpopulation.Immigrantwomenwereone

suchpopulation.Schoolstriedtoeducateyoungwomensotheycouldoccupy

productiveplacesintheurbanindustrialeconomy,andoneplacemany

educatorsconsideredappropriateforwomenwasthehome.

1．Itcanbeinferredfromparagraph1thatoneimportantfactorinthe

increasingimportanceofeducationintheUnitedStateswas______.

A.thegrowingnumberofschoolsinfrontiercommunities

B.anincreaseinthenumberoftrainedteachers

C.theexpandingeconomicproblemsofschools

D.theincreasedurbanizationoftheentirecountry

2．Thephrase“coincidedwith”inline8isclosestinmeaningto______.

A.wasinfluencedby

B.happenedatthesametimeas

C.begantogrowrapidly

D.ensuredthesuccessof

3．Accordingtothepassage,oneimportantchangeinUnitedStates

educationbythe1920’swasthat______.

A.mostplacesrequiredchildrentoattendschool

B.theamountoftimespentonformaleducationwaslimited

C.newregulationswereimposedonnontraditionaleducation

D.adultsandchildrenstudiedinthesameclasses

4．Vacationschoolsandextracurricularactivitiesarementionedinlines11-

12toillustrate______.

A.alternativestoformaleducationprovidedbypublicschools

B.theimportanceofeducationchanges

C.activitiesthatcompetedtoattractnewimmigrantstotheirprograms

D.theincreasedimpactofpublicschoolsonstudents

5．Accordingtothepassage,early-twentieth-centuryeducationreformers

believedthat______.

A.differentgroupsneededdifferentkindsofeducation

B.specialprogramsshouldbesetupinfrontiercommunitiestomodernize

them

C.corporationsandotherorganizationsdamagededucationalprogress

D.morewomenshouldbeinvolvedineducationandindustry

【答案與解析】

1．D第一段指出ThefrontierhadmostlydisappearedmostAmericans

livedintownsandcities，以及工業(yè)化等都促進(jìn)了教育重要性的突顯，選

項(xiàng)D城市化進(jìn)程的加快使然，正確。

2．B結(jié)合第二段第一句Thearrivalofagreat…offormalschooling分析可

知，此處應(yīng)指東歐和南歐的大批移民伴隨著教育的擴(kuò)張，并為其擴(kuò)張做

了貢獻(xiàn)，故選項(xiàng)B正確。

3．A文章第二段第三句指出“compulsoryinmoststates”及“theschool

yearwasgreatlylengthened”，即大部分州都要求義務(wù)教育，并延長(zhǎng)了在

學(xué)校的時(shí)間，故選項(xiàng)A正確。

4．D文章第二段指出“extendedtheinfluenceofpublicschoolsoverthe

livesofstudents”，即把學(xué)校的影響延伸到學(xué)生的日常生活中，故選項(xiàng)D

正確。

5．A文章第三段第一句指出“educationprogramsshouldsuittheneedsof

specificpopulation”，即針對(duì)特殊的人群應(yīng)制訂相應(yīng)的教育計(jì)劃，并以

youngwomen為例說明，故選項(xiàng)A正確。

III.Readthepassageandselectthebestchoiceforeachquestion.

IntheearlydaysoftheUnitedStates,postalchargeswerepaidbythe

recipientandchargesvariedwiththedistancecarried.In1825,theUnited

StatesCongresspermittedlocalpostmasterstogiveletterstomailcarriersfor

homedelivery,butthesecarriersreceivednogovernmentsalaryandtheir

entirecompensationonwhattheywerepaidbytherecipientsofindividual

letters.

In1847theUnitedStatesPostOfficeDepartmentadoptedtheideaofa

postagestamp,whichofcoursesimplifiedthepaymentforpostalservicebut

causedgrumblingbythosewhodidnotliketoprepay.Besides,thestamp

coveredonlydeliverytothepostofficeanddidnotincludecarryingittoa

privateaddress.InPhiladelphia,forexample,withapopulationof150,000,

peoplestillhadtogotothepostofficetogettheirmail.Theconfusionand

congestionofindividualcitizenslookingfortheirletterswasitselfenoughto

discourageuseofthemail.Itisnowonderthat,duringtheyearsofthese

cumbersomearrangements,privateletter-carryingandexpressbusinesses

developed.Althoughtheiractivitieswereonlysemilegal,theythrived,and

actuallyadvertisedthatbetweenBostonandPhiladelphiatheywereahalf-

dayspeedierthanthegovernmentmail.Thegovernmentpostalservicelost

volumetoprivatecompetitionandwasnotabletohandleefficientlyeventhe

businessithad.

Finally,in1863,Congressprovidedthatthemailcarrierswhodeliveredthe

mailfromthepostofficestoprivateaddressesshouldreceiveagovernment

salary,andthatthereshouldbenoextrachargeforthatdelivery.Butthis

deliveryservicewasatfirstconfinedtocities,andfreehomedeliverybecame

amarkofurbanism.Aslateas1887,atownhadtohave10,000peopletobe

eligibleforfreehomedelivery.In1890,ofthe75millionpeopleinthe

UnitedStates,fewerthan20millionhadmaildeliveredfreetotheirdoors.

Therest,nearlythree-quartersofthepopulation,stillreceivednomailunless

theywenttotheirpostoffice.

1．Whatdoesthepassagemainlydiscuss?

A.Theincreaseduseofprivatemailservices.

B.Thedevelopmentofagovernmentpostalsystem.

C.Acomparisonofurbanandruralpostalservices.

D.Thehistoryofpostagestamps.

2．Theword“varied”inline2couldbestbereplacedby______.

A.increased

B.differed

C.returned

D.started

3．Whichofthefollowingwasseenasadisadvantageofthepostagestamp?

A.Ithadtobepurchasedbythesenderinadvance.

B.Itincreasedthecostofmaildelivery.

C.Itwasdifficulttoaffixtoletters.

D.Itwaseasytocounterfeit.

4．Theprivatepostalservicesofthenineteenthcenturyclaimedthatthey

coulddowhichofthefollowingbetterthanthegovernment?

A.Deliverahighervolumeofmail.

B.Delivermailmorecheaply.

C.Delivermailfaster.

D.Delivermailtoruralareas.

5．In1863theUnitedStatesgovernmentbeganprovidingwhichofthe

followingtomailcarriers?

A.Asalary.

B.Housing.

C.Transportation.

D.Freepostagestamps.

【答案與解析】

1．B通讀全文可以發(fā)現(xiàn)，整篇文章是在介紹政府郵政體系的發(fā)展史，

選項(xiàng)B正確。

2．B此處應(yīng)指價(jià)格隨著距離的不同而變化，選項(xiàng)B正確。

3．A文章第二段第一句指出thepostagestampcausedgrumblingbythose

whodidnotliketoprepay，即thepostagestamp引起了那些不愿提前付費(fèi)

的人的牢騷，可以推斷postagestamp需要提前付費(fèi)，選項(xiàng)A正確。

4．C文章第二段指出“theywereahalf-dayspeedierthanthegovernment

mail”，即比政府部門迅速，選項(xiàng)C正確。

5．A第三段第一句說一會(huì)提議themailcarriersshouldreceivea

governmentsalary，選項(xiàng)A正確。

PartIII:Chooseanyfoursentencesfromthefollowingandtranslatethem

intoEnglish（24points）

1．在過去5年中，國(guó)民經(jīng)濟(jì)持續(xù)快速健康發(fā)展，綜合國(guó)力進(jìn)一步增強(qiáng)。

國(guó)內(nèi)生產(chǎn)總值2000年達(dá)89,404億元，平均每年增長(zhǎng)8.3%。人均國(guó)民生產(chǎn)

總值比1980年翻兩番的任務(wù)已經(jīng)超額完成。

【答案】Inthepastfiveyears,thenationaleconomykeepsquickandsound

developmentandtheintegratednationalpowerhasstrengthenedfurther.

GDPhasreached8940.4billionin2000,withanaverageincreaseof8.3%

peryear.ThetaskofGNPpercapitahasbeenaccomplishedexcessively.

2．教育是提高全民素質(zhì)、培養(yǎng)人才的基礎(chǔ)，要面向現(xiàn)代化、面向世

界、面向未來、適度超前發(fā)展，為國(guó)民經(jīng)濟(jì)和社會(huì)發(fā)展服務(wù)。

【答案】Educationisthebasisofimprovingnationalqualityandcultivating

talents.Theeducationshouldbeorientedtothemodernizationprogram,to

theglobalperspective,andtoournation’sfuturegoals.Toacertaindegree,it

candevelopinadvancethusservingthenationaleconomyandsocial

development.

3．除少數(shù)國(guó)家壟斷經(jīng)營(yíng)的企業(yè)以外，其他國(guó)有大中型企業(yè)將通過規(guī)范

上市、中外合資、相互參股等形式，逐步改制為多元持股的有限責(zé)任公

司或股份有限公司。

【答案】Exceptfortheminorenterprisesthatthegovernmentmonopolizes,

otherbigormiddle-sizedstate-owned-enterpriseswillberestructuredto

limitedliabilitycorporationsorjoint-stocklimitedcompaniesbycominginto

themarket,Sino-foreignjoint-venture,andmutualsharing.

4．《股份有限公司會(huì)計(jì)制度》和八個(gè)具體會(huì)計(jì)準(zhǔn)則的發(fā)布并實(shí)施，對(duì)

于加強(qiáng)股份有限公司會(huì)計(jì)信息的可靠性、真實(shí)反映其資產(chǎn)的價(jià)值和損益

具有重要的意義。

【答案】TheissuingandcarryingoutofAccountingrulesforlimited

liabilitycorporationandtheothereightspecificaccountingprinciplesareof

greatimportancetotheenhancementofthereliabilityofthejoint-stock

limitedcompanies’accountinginformationandthegenuinereflectionoftheir

assetsvalue,profitsandloss.

5．“十五計(jì)劃”期間，中國(guó)將在企業(yè)技術(shù)開發(fā)和生產(chǎn)營(yíng)銷、社會(huì)公共服

務(wù)、政府行政管理等方面廣泛應(yīng)用數(shù)字化、網(wǎng)絡(luò)化技術(shù)，把工業(yè)化和信

息化更好地結(jié)合起來。

【答案】Duringthetenthfiveyearsproject,Chinawillwidelyapplydigital

andnetworktechnologyintheindustrytechniquedevelopment,public

services,andadministrativemanagement,soastobettercombine

industrializationandinformatization.

6．在下載可執(zhí)行代碼到用可擦除只讀存儲(chǔ)器前，本裝置提供了192K字

空間的隨機(jī)存儲(chǔ)器用于程序的運(yùn)行及實(shí)現(xiàn)仿真。

【答案】Thesetallows192kb’sspaceontheRAMfortheoperationofthe

programandtherealizationofthesimulationbeforeloadingthepracticable

codedowntheROM.

7．中央政府對(duì)西部地區(qū)增加財(cái)政轉(zhuǎn)移支付和實(shí)行稅收優(yōu)惠政策是實(shí)施

西部大開發(fā)戰(zhàn)略，縮小西部地區(qū)與東部沿海地區(qū)經(jīng)濟(jì)發(fā)展水平差距的重

要措施。

【答案】It’sanimportantmeasureforthecentralgovernmenttoincreasethe

financialsupportandtoimplementpreferentialtaxpolicysoastoshortenthe

economicgapbetweenthewestregionsandthecoastalareacities.

8．從較長(zhǎng)時(shí)期看，只要經(jīng)濟(jì)保持較快增長(zhǎng)，經(jīng)濟(jì)效益不斷提高，財(cái)政

償還債務(wù)的能力是有保障的。同時(shí)，我們也要積極采取措施，認(rèn)真警惕

和防范財(cái)政風(fēng)險(xiǎn)。

【答案】Inthelongrun,ifonlytheeconomykeeprapidincreaseandthe

economicefficiencykeeponrising,thesolventabilityofthefinanceis

guaranteed.Atthesametime,weshouldtakeactivemeasurestoguardand

preventfinancialrisks.

PartIV:Writing（26points）

Youhavegotaninvitationofaninternationalacademicconferencein

London.

Writealetterinformingthesecretaryoftheconferenceofficethatyouwill

attendtheconference,presentingthetopicandabriefsummaryofyour

speechintheconference,andinquiringaboutthesituationthereasregards

accommodation,feesandtransportation.

Youshouldwriteatleast180words.

Beginyourletterasfollows:

Dear________,

【參考范文】

PartV:Chooseanytwopassagesfromthefollowingandtranslatetheminto

Chinese.（20points）

Passage1

Likeanyscience,economicsisconcernedwiththeexplanationandprediction

ofobservedphenomena.Why,forexample,dofirmstendtohireorlayoff

workerswhenthepricesofrawmaterialsneededintheproductionprocess

change?Howmanyworkersarelikelytobehiredorlaidoffbyafirmoran

industryifthepriceofrawmaterialsincreasesby,say,10percent?

Ineconomics,asinothersciences,explanationandpredictionarebasedon

theories.Theoriesaredevelopedtoexplainobservedphenomenaintermsof

asetofbasicrulesandassumptions.Thetheoryofthefirm,forexample,

beginswithasimpleassumption-firmstrytomaximizetheirprofits.The

theoryusesthisassumptiontoexplainhowfirmschoosetheamountsof

labor,capital,andrawmaterialsthattheyuseforproduction,aswellasthe

amountofoutputtheyproduce.Italsoexplainshowthesechoicesdependon

thepricesofinputs,suchaslabor,capital,andrawmaterials,aswellasthe

pricethefirmcanreceiveforitsoutput.

Economictheoriesarealsothebasisformakingpredictions.Thus,thetheory

ofthefirmtellsuswhetherafirm’soutputlevelwillincreaseordecreasein

responsetoanincreaseinwageratesoradecreaseinthepriceofraw

materials.Withtheapplicationofstatisticalandeconomictechniques,

theoriescanbeusedtoconstructmodels,fromwhichquantitativepredictions

canbemade.Amodelisamathematicalrepresentation,basedoneconomic

theory,ofafirm,amarket,orsomeotherentity.Forexample,wemight

developamodelofaparticularfirmanduseittopredictbyhowmuchthe

firm’soutputlevelwillchangeasaresultof,say,a10percentdropinthe

priceofrawmaterials.

Notheory,whetheritbeineconomics,physics,oranyotherscience,is

perfectlycorrect.Theusefulnessandvalidityofatheorydependonwhether

itsucceedsinexplainingandpredictingthesetofphenomenathatitis

intendedtoexplainandpredict.Consistentwiththisgoal,theoriesare

continuallytestedagainstobservation.Asaresultofthistesting,theoriesare

oftenmodifiedorrefinedandoccasionallyevendiscarded.Theprocessof

testingandrefiningtheoriesiscentraltothedevelopmentofeconomicsasa

science.

【參考譯文】

同任何自然科學(xué)一樣，經(jīng)濟(jì)學(xué)也是對(duì)觀測(cè)到的現(xiàn)象的解釋和預(yù)測(cè)。為什

么這么說呢？舉個(gè)例子來說，當(dāng)生產(chǎn)所需的原材料價(jià)格變動(dòng)時(shí)，公司是

應(yīng)該雇傭員工還是裁減員工呢？當(dāng)原材料的價(jià)格上升例如10%時(shí)，一個(gè)

公司或一個(gè)行業(yè)應(yīng)該雇傭或裁減多少員工呢？

像其他自然科學(xué)一樣，經(jīng)濟(jì)學(xué)的解釋和預(yù)測(cè)也是基于理論知識(shí)。理論知

識(shí)是靠一套基本規(guī)則和設(shè)想來解釋觀察到的現(xiàn)象。例如，公司理論是始

于利潤(rùn)最大化的假設(shè)。它就用這個(gè)假設(shè)去解釋公司如何選擇生產(chǎn)所需的

員工，資金，原材料的數(shù)目以及產(chǎn)出量。它還用來解釋這些選擇是如何

根據(jù)諸如勞動(dòng)力，資金，和原材料的成本以及公司能獲得的利潤(rùn)等因素

做出的。

經(jīng)濟(jì)學(xué)理論也是預(yù)測(cè)的基礎(chǔ)。因此，公司理論就會(huì)告訴我們，隨著工資

比率的升高或是原材料價(jià)格的下降，公司的產(chǎn)出水平是會(huì)上升還是下

降。隨著統(tǒng)計(jì)學(xué)和經(jīng)濟(jì)學(xué)技術(shù)的應(yīng)用，人們可以用理論來構(gòu)造模型，從

模型中我們可以得到定量的預(yù)測(cè)。模型是基于公司、市場(chǎng)或其他存在的

經(jīng)濟(jì)理論的數(shù)學(xué)體現(xiàn)。例如，我們可以為一家特定的公司設(shè)計(jì)一個(gè)模型

并用它來預(yù)測(cè)當(dāng)原材料的價(jià)格降低比如10%時(shí)，公司的產(chǎn)出水平將會(huì)如

何變化。

無論是在經(jīng)濟(jì)學(xué)，還是物理學(xué)中，沒有任何理論是十全十美，完全正確

的。一條理論的有用性及有效性基于它是否能像預(yù)想的那樣對(duì)現(xiàn)象進(jìn)行

正確的解釋和預(yù)測(cè)。與這一目的一致，理論常被用來檢測(cè)觀測(cè)現(xiàn)象。檢

驗(yàn)的結(jié)果就是理論常常被修改，被提煉，甚至被拋棄。這一理論檢驗(yàn)及

精練過程正是經(jīng)濟(jì)學(xué)作為一門科學(xué)發(fā)展的核心所在。

Passage2

Corporatehedging(套頭交易)activityshouldbeaboutriskmanagement.It

shouldnotbeanopportunityforearningsmanagement,whichbecamethe

publicperceptionwhencertaincasesofstaggeringlossesinvolving

derivativesmadethenewssomeyearsago.Aftersixyearsofextensive

researchanddeliberationandtoachieveitsobjectiveofmeasuringall

financialassetsandliabilitiesatfairvalue,theFASBissuedStatementno.

133,AccountingforDerivativeInstrumentsandHedgingActivitiesinJune

1998.Statementno.133isoneofthemostcomplexFASBstandards,andthe

boardcreatedtheDerivativesImplementationGroup(DIG)toassistin

resolvingimplementationquestionscompaniesraisedinadvanceofthe

standard’seffectivedate.Thenewaccountingstandardiseffectiveforfiscal

yearsbeginningafterJune15,2000(January1,2001,forcompanieswith

calendar-yearfiscalyears.)

Statementno.133establishesaccountingandreportingstandardsfor

derivativeinstrumentsandhedgingactivities.Thestandardrequiresthatall

derivatives,withcertainexceptions,berecordedattheirfairvalueaseither

anassetoraliability,andchangesthepreviousaccountingdefinitionofa

derivativeinstrument,whichfocusedonfreestandingcontractssuchas

optionsandforwards.Hedgingtransactionswillbemoretransparentin

financialstatement.Inadditiontoembeddedderivatives,underStatementno.

133thefollowingitemsareeligiblefortreatmentasderivatives:commodity

contracts,certainloancommitments,someequitywarrantsandoptionson

privatecompanies.Themostimportantexceptiontothedefinitionofa

derivativeisthenormalpurchaseandsalecontractdoneintheordinary

courseofbusinesswithprobablephysicaldelivery.

【參考譯文】

套頭交易活動(dòng)應(yīng)該與風(fēng)險(xiǎn)管理有關(guān)。而不應(yīng)該是與所得管理關(guān)聯(lián)，幾年

前某些另人驚愕的涉及到衍生機(jī)構(gòu)的案例創(chuàng)造了這些新聞時(shí)，這一觀念

成為公眾的共識(shí)。經(jīng)歷了6年的廣泛研究和商議，為實(shí)現(xiàn)其以公正價(jià)值

衡量所有財(cái)政資產(chǎn)和債務(wù)的目標(biāo)，財(cái)務(wù)會(huì)計(jì)準(zhǔn)則委員會(huì)于1998年6月頒

布了第133號(hào)聲明—派生機(jī)構(gòu)和套頭交易賬目清算。第133號(hào)聲明是財(cái)務(wù)

會(huì)計(jì)準(zhǔn)則委員會(huì)最為復(fù)雜的標(biāo)準(zhǔn)之一，委員會(huì)高層成立了派生實(shí)施小組

以幫助解決在該報(bào)告生效前公司遇到的貫徹方面的問題。新的會(huì)計(jì)標(biāo)準(zhǔn)

對(duì)2000年6月15日以后的財(cái)政年有效（2001年1月1日起，對(duì)有財(cái)政歷年

的公司生效）。

第133號(hào)聲明為派生手段和套頭交易活動(dòng)確立了會(huì)計(jì)和報(bào)告標(biāo)準(zhǔn)。該標(biāo)

準(zhǔn)要求所有派生手段，除了少數(shù)特例，都要被以公正價(jià)值作為資產(chǎn)或債

務(wù)記錄，該聲明改變了先前對(duì)派生手段的會(huì)計(jì)學(xué)定義，該定義僅注重于

諸如買賣特權(quán)和期貨之類的獨(dú)立契約。套頭交易在財(cái)政報(bào)告中將會(huì)更加

透明。除了傳統(tǒng)派生手段外，根據(jù)第133號(hào)聲明以下幾項(xiàng)也符合派生處

理：商品合約，某些借貸承諾，一些私營(yíng)公司的資產(chǎn)擔(dān)保和買賣特權(quán)。

派生手段定義中最重要的一個(gè)例外是常規(guī)買賣合約通過實(shí)貨遞交的普通

商業(yè)過程實(shí)施。

Passage3

Contemporarypublicexpendituremanagement(PEM)isinterestedinthe

processofbudgetingprimarilybecauseproceduralrulesstronglyinfluence

expenditureoutcomes.PEMtakesthepositionthattheserulesaffectthree

importantoutcomes:thetotalamountspent,thecompositionofexpenditure,

andtheefficiencyofgovernmentoperations.PEMseeksproceduresthat

increasetheprobabilityofachievingpreferredoutcomes.Thekeyaspectsof

budgetingaffectingexpenditureoutcomesareinstitutionalarrangements,the

typesofinformationavailableformakingandenforcingexpenditure

decisions,theincentivesprovidedspendersandcontrollerstobehaveinways

thatpromotedesiredoutcomes,theissuanceandimplementationof

substantivebudgetrules.TheseelementsofPEMareappliedtothethree

basicobjectivesofmodernpublicexpendituremanagement:tostrengthen

aggregatefiscaldiscipline,toallocatepublicresourcesinaccordwith

strategicpriorities,andtopromotetheefficientprovisionofservices.

Fiscaldisciplinerequireseffectivecontrolofbudgetaggregates:totalrevenue

andspendingandthebalancebetweenthesetotals.Whenaggregatecontrolis

effective,theseoutcomesaredisciplined;theyresultfromexplicit,enforced

decisionsontheaggregatesbygovernment.Theyarenotmerelythesumof

powerfuldemandsonthebudget.PEMalsoseeksallocativeefficiency.

Allocativeefficiencydependsonthecapacitytoshiftresourcesfromold

programstonewonesandfromlesstomoreproductiveuses,in

correspondencewithchangingpublicpolicyobjectives.Finally,PEMseeks

efficiencyinadministrativeoperations,theprogressivereduction,through

productivitygains,intherunningcostofgovernmentagenciesandintheunit

costofservices.

【參考譯文】

現(xiàn)代公共費(fèi)用管理機(jī)構(gòu)對(duì)預(yù)算過程很感興趣主要是因?yàn)槌绦蛞?guī)則強(qiáng)烈影

響支出結(jié)果。現(xiàn)代公共費(fèi)用管理機(jī)構(gòu)認(rèn)為這些規(guī)則影響著三項(xiàng)重要結(jié)

果：總花費(fèi)量，開支構(gòu)成以及政府管理效率?，F(xiàn)代公共費(fèi)用管理機(jī)構(gòu)努

力尋求加大實(shí)現(xiàn)喜人結(jié)果可能性的措施。預(yù)算影響開支結(jié)果的主要方面

是：制度安排，制定和實(shí)施花費(fèi)決議的有效信息種類，在消費(fèi)者和負(fù)責(zé)

人行為能促使預(yù)期結(jié)果實(shí)現(xiàn)的條件下，他們的動(dòng)機(jī)，以及大量預(yù)算規(guī)則

的制定和實(shí)施?，F(xiàn)代公共費(fèi)用管理機(jī)構(gòu)的這些原理被應(yīng)用到現(xiàn)代公共費(fèi)

用管理的三個(gè)基本目標(biāo)中，它們分別是：增強(qiáng)集體財(cái)政紀(jì)律，根據(jù)戰(zhàn)略

優(yōu)先權(quán)分配公共資源和促進(jìn)服務(wù)的有效提供。

財(cái)政紀(jì)律要求對(duì)預(yù)算總量的有效控制：總收入和總支出以及這些總量之

間的平衡。當(dāng)總量控制非常有效時(shí)，這些結(jié)果就會(huì)被管制；它們產(chǎn)生在

政府對(duì)總量的明確而強(qiáng)制決定的基礎(chǔ)上。它們不僅僅是關(guān)于預(yù)算的權(quán)力

要求總量?，F(xiàn)代公共費(fèi)用管理機(jī)構(gòu)也積極追求分配效率。分配效率取決

于從老項(xiàng)目向新項(xiàng)目，從低收益到較高收益項(xiàng)目轉(zhuǎn)移資源的能力，它與

變化著的公眾政策目標(biāo)相一致。最后，現(xiàn)代公共費(fèi)用管理機(jī)構(gòu)也尋求政

府管理、通過生產(chǎn)力提高而逐步縮減政府機(jī)構(gòu)運(yùn)轉(zhuǎn)費(fèi)用以及單元服務(wù)花

費(fèi)等方面的效率。

Passage4

Amidtherapidevolutionofwirelesstechnologiesforvoiceanddata

communications,thesystemknownasBluetoothholdsthespotlightthese

days.Bluetoothtechnologypromisesseamlesswirelessconnectionof

equipmentsuchasnotebookcomputers,personaldigitalassistants(PDAs),

printersandmobilephones.

Becauseitmustintegrateintoexistingsystems,thesizeoftheBluetooth

module,includingtheantenna,mustbesufficientlysmall.IfBluetooth

systemsaddtothesizeoftheequipment,Bluetoothitselfwilllosehalfits

advantage.Accordingly,whenengineersinstallBluetoothantennasin

notebookcomputers,theantennasmustensurestablecommunicationwithout

sacrificingtheportabilityofnotebookcomputers.

MurataManufacturingCo.Ltd.hasproposedmonopole,compactceramic

(陶瓷的)antennasusingmultiple-layeranddielectricceramictechnologies.

Thesetechnologieshavecontributedtodropsinthesizeofequipment.

However,toobtainsufficientantennape