第三部分：38题
①European ministers instantly demanded that the International Accounting Standards Board (IASB) do likewise. ②The IASB says it does not want to act without overall planning, but the pressure to fold when it completes it reconstruction of rules later this year is strong. ③Charlie McCreevy, a European commissioner, warned the IASB that it did “not live in a political vacuum” but “in the real word” and that Europe could yet develop different rules。
【考点分析】上文讲的是美国的情况。本段讲欧洲的情况。①“欧洲的部长们立刻要求国际会计准则委员会(IASB)也这么做。” ②转折常考。出38题。IASB对部长的做法比较反感，但是它在今年下半年完成规则修订时必须屈服的压力十分巨大。③引用McCreevy对IASB不听话的警告。
38. According to Paragraph 4, McCreevy objects to the IASB’s attempt to __________。
[A] keep away from political influences。
[B] evade the pressure from their peers。
[C] act on their own in rule-setting。
[D] take gradual measures in reform。
【正确选项解析】[C] ①讲欧洲部长对IASB的要求，②是IASB对之的抵触情绪，但是(but)压力又很大(strong)，③McCreevy对IASB警告它不是“处在政治真空中”而是“在现实世界里”。这三句话的中心是：IASB想自己独立的制定规则(act on their own in rule-setting)，而欧洲部长(包括McCreevy)又想命令其按自己意愿行为。所以选择[C]。
【干扰选项分析】[A]是强干扰项，貌似是对“not in a political vacuum”的同义替换。但是与[C]相比，[C]更加符合本段的中心。因为本段并不是强调IASB不能逃脱政治影响，而是强调IASB想要自己独立地制定规则。考生切记：当两个选项无法分清的时候，符合中心的才是正确答案。
[B]偷梁换柱。原文没有提来自同伴的压力(pressure from their peers)，而是说“在今年下半年完成规则修订时必须屈服的压力”
[D]“在改革中采取渐进措施” gradual measures属于无中生有。
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