2013年MPAcc考研英語(二)真題及答案

會計碩士MPAcc 責(zé)任編輯:楊曼婷 2020-11-12

摘要:2021年專業(yè)會計碩士MPAcc考研報名已經(jīng)結(jié)束,距離12月初試僅剩不到兩個月個月的時間,希賽網(wǎng)MPA考研頻道為廣大考生們準(zhǔn)備了歷年來MPAcc考研英語(二)真題及答案,文后附PDF版可供下載打印。

2013年全國碩士研究生入學(xué)統(tǒng)一考試

英語(二)試題

Section I Use of English

Directions:

Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on the ANSWER SHEET. (10 points)

Given the advantages of electronic money, you might think that we would move quickly to the cashless society in which all payments are made electronically. 1 , a true cashless society is probably not around the corner. Indeed, predictions have been 2 for two decades but have not yet come to fruition. For example, Business Week predicted in 1975 that electronic means of payment would soon “revolutionize the very 3 of money itself, ’’ only to 4 itself several years later. Why has the movement to a cashless society been so 5 in coming?

Although electronic means of payment may be more efficient than a payments system based on paper, several factors work 6 the disappearance of the paper system. First, it is very 7 to set up the computer, card reader, and telecommunications networks necessary to make electronic money the 8 form of payment. Second, paper checks have the advantage that they 9 receipts, something that many consumers are unwilling to

10 Third, the use of paper checks gives consumers several days of “float” ——it takes several days 11 a check is cashed and funds are 12 from the issuer’s account, which means that the writer of the check can earn interest on the funds in the meantime. 13 electronic payments are immediate, they eliminate the float for the consumer.

Fourth, electronic means of payment may 14 security and privacy concerns. We often hear media reports that an unauthorized hacker has been able to access a computer database and to alter information 15 there. The fact that this is not an 16 occurrence means that dishonest persons might be able to access bank accounts in electronic payments systems and 17 from someone else’s accounts. The 18 of this type of fraud is no easy task, and a new field of computer science is developing to 19 security issues. A further concern is that the use of electronic means of payment leaves an electronic 20 that contains a large amount of personal data. There are concerns that government, employers, and marketers might be able to access these data, thereby violating our privacy.

1.[A]Moreover[B] However[C ] Therefore[D]Otherwise

2.[A]off[B] back[C] over[D]around

3.[A]power[B] concept[C ] history[D]role

4.[A]reverse[B] resist[C ] resume[D]reward

5.[A]silent[B]sudden[C ] slow[D]steady

6.[A]for[B]against[C] with[D]on

7.[A]expensive[B ] imaginative[C] sensitive[D]productive

8.[A]similar[B]original[C ] temporary[D]dominant

9.[A]collect[B] copy[C] provide[D]print

10.[A]give up[B ] take over[C ] bring back[D]pass down

11.[A]before[B ] after[C] since[D]when

12.[A]kept[B]borrowed[C ] withdrawn[D]released

13.[A]Unless[B ] Because[C] Until[D]Though

14.[A]hide[B ] express[C] ease[D]raise

15.[A]analyzed[B ] shared[C]stored[D]displayed

16.[A]unsafe[B ] unnatural[C] unclear[D]uncommon

17.[A]steal[B] choose[C ] benefit[D]return

18.[A]consideration[B ] prevention[C ] manipulation[D]justification

19.[A]call for[B ] fight against[C] adapt to[D]cope with

20.[A]chunk[B] chip[C] trail[D]path

1【試題答案】B

2【試題答案】D

3【試題答案】B

4【試題答案】A

5【試題答案】C

6【試題答案】B

7【試題答案】A

8【試題答案】D

9【試題答案】C

10【試題答案】A

11【試題答案】A

12【試題答案】C

13【試題答案】B

14【試題答案】D

15【試題答案】C

16【試題答案】D

17【試題答案】A

18【試題答案】B

19【試題答案】D

20【試題答案】C

Section II Reading Comprehension

Part A

Directions:

Read the following four texts. Answer the questions after each text by choosing A, B, C or D. Mark your answers on the ANSWER SHEET. (40 points)

Text 1

In an essay entitled Making It in America”,the author Adam Davidson relates a joke from cotton country about just how much a modem textile mill has been automated: The average mill has only two employees today, “a man and a dog. The man is there to feed the dog, and the dog is there to keep the man away from the machines. n

Davidson’s article is one of a number of pieces that have recently appeared making the point that the reason we have such stubbornly high unemployment and declining middle-class incomes today is largely because of the big drop in demand because of the Great Recession, but it is also because of the advances in both globalization and the information technology revolution, which are more rapidly than ever replacing labor with machines or foreign workers.

In the past, workers with average skills, doing an average job, could earn an average lifestyle. But, today, average is officially over. Being average just won’t earn you what it used to. It can’t when so many more employers have so much more access to so much more above average cheap foreign labor, cheap robotics, cheap software, cheap automation and cheap genius. Therefore, everyone needs to find their extra——their unique value contribution that makes them stand out in whatever is their field of employment.

Yes, new technology has been eating jobs forever, and always will. But there’s been an acceleration. As Davidson notes, “In the 10 years ending in 2009, [ U. S. ] factories shed workers so fast that they erased almost all the gains of the previous 70 years ; roughly one out of every three manufacturing jobs—about 6 million in to- tai—disappeared. ”

There will always be change一new jobs,new products,new services. But the one thing we know for sure is that with each advance in globalization and the I. T. revolution, the best jobs will require workers to have more and better education to make themselves above average.

In a world where average is officially over, there are many things we need to do to support employment, but nothing would be more important than passing some kind of G. I. Bill for the 21st century that ensures that every American has access to poet-high school education.

21. The joke in Paragraph 1 is used to illustrate .

[A ] the impact of technological advances [ B ] the alleviation of job pressure

[C ] the shrinkage of textile mills [ D ] the decline of middle-class incomes

22. According to Paragraph 3, to be a successful employee, one has to .

[A] adopt an average lifestyle [B] work on cheap software

[C] ask for a moderate salary [ D] contribute something unique

23. The quotation in Paragraph 4 explains that .

[A] gains of technology have been erased

[B ] job opportunities are disappearing at a high speed '

[C ] factories are making much less money than before

[A] new jobs and services have been offered

24. According to the author, to reduce unemployment, the most important is .

[A] to accelerate the I. T. revolution

[B] to advance economic globalization

[C] to ensure more education for people

[D] to pass more bills in the 21st century

25. Which of the following would be the most appropriate title for the text?

[A] Technology Goes Cheap [B ] New Law Takes Effect

[C] Recession Is Bad [D] Average Is Over

21【試題答案】A

22試題答案】D

23試題答案】B

24【試題答案】C

25【試題答案】D

Text 2

A century ago, the immigrants from across the Atlantic included settlers and sojourners. Along with the many folks looking to make a permanent home in the United States came those who had no intention to stay, and who would make some money and them go home. Between 1908 and 1915, about 7 million people arrived while about 2 million departed. About a quarter of all Italian immigrants, for example, eventually returned to Italy for good. They even had an affectionate nickname, “uccelli di passaggio”,birds of passage.

Today, we are much more rigid about immigrants. We divide newcomers into two categories: legal or illegal, good or bad. We hail them as Americans in the making, or brand them as aliens to be kicked out. That framework has contributed mightily to our broken immigration system and the long political paralysis over how to fix it. We don’t need more categories, but we need to change the way we think about categories. We need to look beyond strict definitions of legal and illegal. To start, we can recognize the new birds of passage, those living and thriving in the gray areas. We might then begin to solve our immigration challenges.

Crop pickers, violinists, construction workers, entrepreneurs, engineers, home health-care aides and physicists are among today’s birds of passage. They are energetic participants in a global economy driven by the flow of work, money and ideas. They prefer to come and go as opportunity calls them. They can manage to have a job in one place and a family in another.

With or without permission, they straddle laws, jurisdictions and identities with ease. We need them to imagine the United States as a place where they can be productive for a while without committing themselves to staying forever. We need them to feel that home can be both here and there and that they can belong to two nations honorably.

Accommodating this new world of people in motion will require new attitudes on both sides of the immigration battle. Looking beyond the culture war logic of right or wrong means opening up the middle ground and understanding that managing immigration today requires multiple paths and multiple outcomes, including some that are not easy to accomplish legally in the existing system.

26. “Birds of passage” refers to those who .

[A] stay in a foreign country temporarily [ B] leave their home countries for good

[C] immigrate across the Atlantic [ D] find permanent jobs overseas

27. It is implied in Paragraph 2 that the current immigration system in the U. S. .

[A] needs new immigrant categories

[B ] has loosened control over immigrants

[C] should be adapted to meet challenges

[A] has been fixed via political means

28. According to the author, today’s birds of passage want .

[A] financial incentives [ B] a global recognition

[C] the freedom to stay and leave [ D] opportunities to get regular jobs

29. The author suggests that the birds of passage today should be treated .

[A] as faithful partners [ B] with legal tolerance

[C ] with economic favors [ D ] as mighty rivals

30. The most appropriate title for this text would be .

[A] Come and Go: Big Mistake. [B] Living and Thriving: Great Risk.

[C] With or Without: Great Risk. [ D] Legal or Illegal: Big Mistake.

26【試題答案】A

27【試題答案】C

28【試題答案】C

29【試題答案】B

30【試題答案】D

Text 3

Scientists have found that although we are prone to snap overreactions, if we take a moment and think about how we are likely to react, we can reduce or even eliminate the negative effects of our quick,hard-wired responses.

Snap decisions can be important defense mechanisms; if we are judging whether someone is dangerous, our brains and bodies are hard-wired to react very quickly,within milliseconds. But we need more time to assess other factors. To accurately tell whether someone is sociable, studies show, we need at least a minute, preferably five. It takes a while to judge complex aspects of personality, like neuroticism or open-mindedness.

But snap decisions in reaction to rapid stimuli aren’t exclusive to the interpersonal realm. Psychologists at the University of Toronto found that viewing a fast-food logo for just a few milliseconds primes us to read 20 percent faster, even though reading has little to do with eating. We unconsciously associate fast food with speed and impatience and carry those impulses into whatever else we’re doing. Subjects exposed to fast-food flashes also tend to think a musical piece lasts too long.

Yet we can reverse such influences. If we know we will overreact to consumer products or housing options when we see a happy face ( one reason good sales representatives and real estate agents are always smiling),we can take a moment before buying. If we know female job screeners are more likely to reject attractive female applicants ,we can help screeners understand their biases—or hire outside screeners. '

John Gottman, the marriage expert, explains that we quickly “thin slice” information reliably only after we ground such snap reactions in “thick sliced” long-term study. When Dr. Gottman really wants to assess whether a couple will stay together, he invites them to his island retreat for a much longer evaluation: two days, not two seconds.

Our ability to mute our hard-wired reactions by pausing is what differentiates us from animals: dogs can think about the future only intermittently or for a few minutes. But historically we have spent about 12 percent of our days contemplating the longer term. Although technology might change the way we react, it hasn’t changed our nature. We still have the imaginative capacity to rise above temptation and reverse the high-speed trend.

31. The time needed in making decisions may .

[A] predetermine the accuracy of our judgment

[B ] prove the complexity of our brain reaction

[C ] depend on the importance o£ the assessment

[D ] vary according to the urgency of the situation

32. Our reaction to a fast-food logo shows that snap decisions .

[A] can be associative [ B] are not unconscious

[C j can be dangerous [ D ] are not impulsive

33. To reverse the negative influences of snap decisions, we should .

[A ] trust our first impression [ B ] think before we act

[C] do as people usually do [ D ] ask for expert advice

34. John Gottman says that reliable snap reactions are based on .

[A] critical assessment [B] “thin sliced” study

[C ] adequate information [ D ] sensible explanation

35. The author’s attitude toward reversing the high-speed trend is .

[A] tolerant [ B] optimistic [C] uncertain [D] doubtful

31【試題答案】D

32【試題答案】A

33【試題答案】B

34【試題答案】C

35【試題答案】B

Text 4

Europe is not a gender-equality heaven. In particular, the corporate workplace will never be completely family-friendly until women are part of senior management decisions, and Europe’s top corporate-governance positions remain overwhelmingly male. Indeed, women hold only 14 percent of positions on Europe corporate boards.

The Europe Union is now considering legislation to compel corporate boards to maintain a certain proportion of women一up to 60 percent. This proposed mandate was bom of frustration. Last year, Europe an Commission Vice President Viviane Reding issued a call to voluntary action. Reding invited corporations to sign up for gender balance goals of 40 percent female board membership. But her appeal was considered a failure: only 24 companies took it up.

Do we need quotas to ensure that women can continue to climb the corporate ladder fairly as they balance work and family?

“Personally, I don’t like quotas,” Reding said recently. “But I like what the quotas do. ” Quotas get action: they “open the way to equality and they break through the glass ceiling,” according to Reding, a result seen in France and other countries with legally binding provisions on placing women in top business positions.

I understand Reding’s reluctance—and her frustration. I don’t like quotas either ; they run counter to my belief in meritocracy, governance by the capable. But, when one considers the obstacles to achieving the meritocratic ideal, it does look as if a fairer world must be temporarily ordered.

After all,four decades of evidence has now shown that corporations in Europe as well as the US are evading the meritocratic hiring and promotion of women to top position一no matter how much “soft pressure” is put upon them. When women do break through to the summit of corporate power—as, for example, Sheryl Sandberg recently did at Facebook—they attract massive attention precisely because they remain the exception to the rule.

If appropriate pubic policies were in place to help all women—whether CEOs or their children’s caregivers一 and all families,Sandberg would be no more newsworthy than any other highly capable person living in a more just society.

36. In the European corporate workplace, generally .

[A] women take the lead

[B] men have the final say

[C ] corporate governance is overwhelmed

[D ] senior management is family-friendly

37. The European Union’s intended legislation is .

[A] a reflection of gender balance [ B] a response to Reding’s call

[C] a reluctant choice [ D] a voluntary action

38. According to Reding, quotas may help women .

[A] get top business positions [ B ] see through the glass ceiling

[C ] balance work and family [ D ] anticipate legal results

39. The author’s attitude toward Reding’s appeal is one of .

[A] skepticism [ B] objectiveness [ C] indifference [D] approval

40. Women entering top management become headlines due to the lack of .

[A] more social justice [B] massive media attention

[C] suitable public policies [D] greater “soft pressure”

36【試題答案】B

37【試題答案】C

38【試題答案】A

39【試題答案】D

40【試題答案】C

Part B

Directions:

You are going to read a list of headings and a text. Choose the most suitable heading from the list A-G for each numbered paragraph (41-45 ). There are two extra subtitles which you do not need to use. Mark your answers on the ANSWER SHEET. (10 points)

[A] Shopkeepers are your friends

[B] Remember to treat yourself

[C] Stick to what you need

[D ] Live like a peasant

[E] Balance your diet

[F ] Planning is everything

[G] Waste not, want not

The hugely popular blog the Skint Foodie chronicles how Tony balances his love of good food with living on benefits. After bills, Tony has £ 60 a week to spend, £ 40 of which goes on food, but 10 years ago he was earning £ 130, 000 a year working in corporate communications and eating at London’s best restaurants at least twice a week. Then his marriage failed, his career burned out and his drinking became serious. “The community mental health team saved my life. And I felt like that again,to a certain degree,when people responded to the blog so well. It gave me the validation and confidence that I’d lost. But it’s still a day-by-day thing. ’’ Now he’s living in a council flat and fielding offers from literary agents. He’s feeling positive, but he’ll carry on blogging---not about eating as cheaply as you can--- “ there are so many people in a much worse state,with barely any money to spend on food” ---but eating well on a budget. Here’s his advice for economical foodies.

41.

Impulsive spending isn’t an option, so plan your week’s menu in advance,making shopping lists for your ingredients in their exact quantities. I have an Excel template for a week of breakfast, lunch and dinner. Stop laughing: it’s not just cost effective but helps you balance your diet. It’s also a good idea to shop daily instead of weekly, because,being human, you’ll sometimes change your mind about what you fancy.

42.

This is where supermarkets and their anonymity come in handy. With them,there’s not the same embarrassment as when buying one carrot in a little greengrocer. And if you plan properly,you’ll know that you only need, say,350g of shin of beef and six rashers of bacon, not whatever weight is prepacked in the supermarket chiller.

43.

You may proudly claim to only have frozen peas in the freezer—that’s not good enough. Mine is filled with leftovers,bread, stock,meat and fish. Planning ahead should eliminate wastage,but if you have surplus vegetables you’ll do a vegetable soup, and all fruits threatening to “go off” will be cooked or juiced.

44.

Everyone says this,but it really is a top tip for frugal eaters. Shop at butchers, delis and fish-sellers regularly, even for small things, and be super friendly. Soon you’ll feel comfortable asking if they’ve any knuckles of ham for soups and stews, or beef bones, chicken carcasses and fish heads for stock,which, more often than not, they’ll let you have for free.

45.

You won’t be eating out a lot, but save your pennies and once every few months treat yourself to a set lunch at a good restaurant—£ 1.75 a week for three months gives you £ 21 —more than enough for a three-course lunch at Michelin-starred Arbutus. It’s £ 16.95 there—or £ 12. 99 for a large pizza from Domino’s: I know which I’d rather eat.

41【試題答案】F

42【試題答案】C

43【試題答案】G

44【試題答案】A

45【試題答案】B

Section III Translation

46. Directions:

Translate the following text from English to Chinese. Write your translation on the ANSWER SHEET. (15 points )

I can pick a date from the past 53 years and know instantly where I was, what happened in the news and even the day of the week. I’ve been able to do this, since I was four.

I never feel overwhelmed with the amount of information my brain absorbs. My mind seems to be able to cope and the information is stored away neatly. When I think of a sad memory,I do what everybody does—try to put it to one side. I don’t think it’s harder for me just because my memory is clearer. Powerful memory doesn’t make my emotions any more acute or vivid. I can recall the day my grandfather died and the sadness I felt when we went to the hospital the day before. I also remember that the musical play Hair opened on Broadway on the same day—they both just pop into my mind in the same way.

【參考譯文】

從過去的53年里隨便選出一個日子,我都能瞬間想起當(dāng)時我在哪里,新聞報道了什么,甚至那天是周幾。自我四歲起,就具備了這種能力。

我從不會因為大腦吸收大量信息而感到難以承受。我的大腦似乎能夠從容應(yīng)對這些信息并將它們儲存得有理有條。當(dāng)我想起悲傷的往事,我所做的和大家一樣---努力將它拋在一邊。我并不覺得因為我的記憶更清晰,這么做就更困難。強大的記憶力并未使我的情感更加強烈或更為鮮明。我仍記得祖父去世那天的猜景,還有前一天我們?nèi)メt(yī)院看望他時我所感到的悲傷。我也記得同一天音樂劇《長發(fā)》在百老匯首演。這兩件事都會以同樣的方式突然閃現(xiàn)在我的腦海中。

Section IV Writing

Part A

47. Directions:

Suppose your class is to hold a charity sale for kids in need of help. Write your classmates an e-mail to

1) inform them about the details,and

2) encourage them to participate.

You should write about 100 words on the ANSWER SHEET.

Do not use your own name. Use “ Li Ming” instead.

Do not write the address. (10 points)

【參考作文】

Dear all,

I’m writing the mail to have everyone informed that our class intends to hold a charity sale for those children who are in great need of help.?

The charity sale,scheduled at 2:30 pm on Saturday (Mar. 16), will be held at the Building No. 2 behind the Main Hall. You’re so welcome to attend the event and bring your donations such as study articles and daily necessities for the charity sale. All the money raised from the activity and those items that are not sold out on the sale event will be donated to Beiguan Primary School, Darning county, Hebei Province to help the students who need help.

Thanks for your attention to the mail. Remember your donation could help improve a kid’s quality of life.

Part B

48. Directions:

Write an essay based on the following chart. In your writing, you should

1) interpret the chart, and

2) give your comments.

You should write about 150 words on the ANSWER SHEET. (15 points)

【參考作文】

The bar chart above demonstrates that a change has taken place in students’ participation in part-time jobs at a certain college. The percentage of students who take part-time jobs is only slightly different in the groups of freshmen, sophomores, and juniors, while in students’ final year of college, there appears a sharp rise.?

Among freshmen, the participation percentage of part-time jobs is 67. 77% . For sophomores, there is an insignificant rise, which is 71. 13% and the percentage of juniors is 71. 93%,a slight rise as well. But the percentage indicates a significant change in senior students since it dramatically grows to 88. 24% .

Some possible factors may contribute to this phenomenon. The obvious factor is that students of grade four have much more time for taking a part-time job when they have required assignments finished. But another important factor that cannot be ignored is that as the graduation date is around the corner, students realize that they need to gain more working experience, which undoubtedly would improve their competitiveness and may facilitate them to obtain a better job. Taking a look from a different angle, we may also conclude that the job market is becoming more and more intensified. Only those who are ready for the challenges could find a way to accomplish their goals.

2013年MPAcc考研英語二真題及答案.pdf

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