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2021年会计硕士MPAcc考研英语二真题及答案.doc
2021 年会计硕士 MPAcc 考研英语二真题及答案
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)
It's not difficult to set targets for staff.It is much harder,_1_ to understand their negative
consequences. Most work-related behaviors have multiple components. 2_ one and the other
become distorted.
Travel on a London bus and you'll_3_ see how this works with drivers. Watch people get on
and show their tickets.Are they are carefully inspected? Never.Do people get on without paying?
Of course! Are there inspectors to 4 that people have paid? Possibly,but very few. And people
who run for the bus? They are 5 . How about jumping lights? Buses do so almost as frequently as
cyclists.
Why Because the target
is _6_.People complained that buses were late and
infrequent,_7_,the number of buses and bus lanes were increased,and drivers were_8_ or
punished according to the time they took.And drivers hit their targets. But they _9_ cyclists.If the
target was changed to_10_,you would have more inspectors and more sensitive pricing. If the
criterion changed to safety, you would get more __11_ drivers who obeyed traffic laws. But both
these criteria would be at the expense of time.
There is another_12_:people become immensely inventive in hitting targets. Have you 13_
that you can leave on a fight an hour late but still arrive on time? Tailwind? Of course not!Airlines
have simply changed the time a _14_ is meant to take.A one-hour flight is now billed as a
two-hour flight .
The _15_ of the story is simple,Most jobs are multidimensional with multiple criteria.
Choose one criterion and you may well_16_others.Everything can be done faster and made
cheaper, but there is a_17_ .Setting targets can and does have unforeseen consequences
This is not an argument against target-setting.But it is an argument for exploring
consequences first.All good targets should have multiple criteria_18_ critical factors such as
time,money,quality and customer feedback.The trick is not to_19_just one or even two
dimensions of the objective, but also to understand bow to help people better_20_ the
objective .
1. A.therefore B.however C.again D.moreover
2. A.Emphasize B.Identify C.Assess D.Explain
3. A.nearly B.curiously C.eagerly D.quickly
4. A.claim B.prove C.check D.recall
5. A.threatened B.ignored C.mocked D.blamed
6. A.punctuality B.hospitality C.competition D.innovation
7. A.Yet B.So C.Besides D.Still
8. A.hired B.trained C.rewarded D.grouped
9. A.only B.rather C.once D.also
10. A.comfort B.revenue C.efficiency D.security
11. A.friendly B.quiet C.cautious D.diligent
12. A.purpose B.problem C.prejudice D.policy
13. A.reported B.revealed C.admitted D.noticed
14. A.break B.trip C.departure D.transfer
15. A.moral B.background C.style D.form
16. A.interpret B.criticize C.sacrifice D.tolerate
17. A.task B.secret C.product D.cost
18. A.leading to B.calling for C.relating to D.accounting for
19. A.specify B.predict C.restore D.create
20.A.modify B. review C. present D.achieve
答案：1-5BADCB
6-10ABCDB
11-15CBDBB
16-20CDCAD
Section II Reading Comprehension
Part A
Directions:
Read the following four texts.Answer the questions after each text by choosing A,B,Cor D. Mark
your answers on the ANSWER SHEET. 40 points)
Text 1
"Reskilling" is something that sounds like a buzzword but is actually a requirement if we plan
to have a future in which a lot of would-be workers do not get left behind.We know we are
moving into a period where the jobs in demand will change rapidly,as will the requirements of
the jobs that remain.Research by the World Economic Forum finds that on average 42 per cent of
the"core skills" within job roles will change by 2022.That is a very short timeline.
The question of who should pay for reskilling is a thorny one. For individual companies, the
temptation is always to let go of workers whose skills are no longer in demand and replace them
with those whose skills are.That does not always happen.AT&T is often given as the gold standard
of a company that decided to do a massive reskilling program rather than go with a fire-and-hire
strategy. Other companies had also pledged to create their own plans. When the skills mismatch
is in the broader economy, though,the focus usually turns to government to handle.Efforts in
Canada and elsewhere have been arguably languid at best,and have given us a situation where
we frequently hear of employers begging for workers,even at times and in regions where
unemployment is high.
With the pandemic,unemployment is very high indeed. In February,at 3.5 percent and 5.5
percent respectively,unemployment rates in Canada and United States were at generational lows
and worker shortages were everywhere.As of May, those rates had spiked up to 13.3 per cent
and 13.7 per cent,and although many worker shortages had disappeared, not all had done so.In
the medical field, to take an obvious example,the pandemic meant that there were still clear
shortages of doctors, nurses and other medical personnel.
Of course,it is not like you can take and unemployed waiter and train him to be a doctor in a
few weeks.But even if you cannot close that gap,may be you can close others,and doing so would
be to the benefit of all concerned.That seems to be the case in Sweden: When forced to furlough
90 per cent of their cabin staff, Scandinavian Airlines decided to start up a short retraining
program that reskilled the laid-off workers to support hospital staff.The effort was a collective one
and involved other companies as well as a Swedish university.
21.Research by the World Economic Forum Suggests_____.
[A] an urgent demand for new job skills
[B] an increase in full-time employment
[C] a steady growth of job opportunities
[D]a controversy about the"core skills"
答案∶ A
22. AT&T is cited to show_____.
[A] The characteristics of reskilling in programs
[B] The importance of staff appraisal standards
[C] An immediate need for government support
[D]An alternative to the five-and-hire standards
答案∶D
23.Efforts to resolve the skills mismatch in Canada_____.
[A] have appeared to be insufficient
[B] have driven labour costs up
[C] have proved ti be inconsistent
[D] have met with fierce opposition
答案∶A
24. We can learn from Paragraph 3 that there was_____.
[A] a sign of economic recovery
[B] a call for policy adjustment
[C] a change in hiring practices
[D] a lack of medical workers
答案∶D
25.Scandinavian Airlines decided to_____.
[A] create job vacancies for the unemployed
[B] retrain their cabin staff for better services
[C] prepare their laid-off workers for other jobs
[D] finance their staffs' college education
答案∶C
Text 2
With the global population predicted to hit close to 10 billion by 2050,and forecasts that
agricultural production in some regions will need to nearly double to keep pace,food security is
increasingly making headlines.In the UK,it has become a big talking point recently too,for a rather
particular reason: Brexit.
Brexit is seen by some as an opportunity to reverse are recent trend towards the UK
importing food. The country produces only about 60 per cent of the food it eats, down from
almost three-quarters in the late 1980s. A move back to self-sufficiency, the argument goes,
would boost the farming industry, political sovereignty and even the nation's health. Sounds
great - but how feasible is this vision ?
According to a report on UK food production from the University of Leeds,85 percent of the
country's total land area is associated with meat and dairy production. That supplies 80 percent
of what is consumed,so even covering the whole country in livestock farms wouldnt allow us to
cover all our meat and dairy needs.
There are many caveats to those figures, but they are still grave. To become much more
self-sufficient, the UK would need to drastically reduce its
consumption of animal foods,and
probably also farm more intensively — meaning fewer green fields,and more factory-style
production.
But switching to a mainly plant-based diet wouldn't help. There is a good reason why the UK
is dominated by animal husbandry: most of its terrain doesn't have the right soil or climate to
grow crops on a commercial basis. Just 25 percent of the country's land is suitable for
crop-growing,most of which is already occupied by arable fields.Even if we converted all the
suitable land to fields of fruit and veg—which would involve taking out all he nature reserves and
removing thousands of people from their homes—we would achieve only a 30 percent boost in
crop production .
Just 23 percent of the fruit and vegetables consumed in the UK are currently home-grown,so
even with the most extreme measures we could meet only 30 per cent of our fresh produce
needs. That is before we look for the space to grow the grains,sugars, seeds and oils that provide
us with the vast bulk of our current calorie intake.
26.Some people argue that food self-sufficiency in UK would_____.
[A] be hindered by its population growth
[B] become a priority of government
[C] pose a challenge to its farming industry
[D] contribute to the nation's well-being
答案∶D
27.The report by the university of leads shows that in the UK_____.
[A] farmland has been inefficiently utilized
[B] factory-style production needs reforming
[C] most land is used for meat and dairy production
[D] more green fields will be converted for farming
答案:C
28.Grop-growing in the UK restricted due to_____.
[A] its farming technology
[B]its dietary tradition
[C] its natural conditions
[D] its commercial interests
答案∶C
29.It can be learned from the last paragraph that British people?
[A] rely largely on imports for fresh produce
[B] enjoy a steady rise infrunt consumption
[C] are seeking effective ways to cut calorie intake
[D] are trying to grow new varieties of gains
答案∶A
30.The author's attitude to food self-efficiency in the UK is_____.
[A] defensive
[B] tolerant
[C] optimistic
[D] doubtful
答案∶D
Text 3
When Microsoft bought task management app Wunderlist and mobile calendar Sunrise in
2015,it picked two newcomers that were attracting considerable buzz in Silicon Valley. Microsoft's
own Office dominates the market for"productivity"software,but the star-ups represented a new
wave of technology designed from the ground up for the smartphone world.
Both apps,however,were later scrapped after Microsoft said it had used their best features
the
in its own products.Their
many"acqui-hires"that the biggest companies have used to feed their great hunger for tech talent
stayed on, making them two of
teams of engines
To Microsoft's critics, the fates of Wunderlist and Sunrise are examples of a remorseless
drive by Big Tech to chew up any innovative companies that lie in their path."They bought the
seedlings and closed them down,"complained Paul Amold a partner at San Francisco-based
Switch Ventures, putting an end to businesses that might one day tum into competitors.
Microsoft declined to comment.
Like other start-up investors,Mr.Arnold's own business often depends on selling start-ups to
larger tech companies,though he admits to mixed feelings about the result:"I think these things
are good for me,if I put my selfish hat on.But are they good for the American economy? I don't
know."
The US Federal Trade Commission says it wants to find the answer to that question.This
week,it asked the five most valuable US tech companies for information about their many small
acquisitions over the past decade.Although only are search project at this stage,the request has
raised the prospect of regulators wading into early-stage tech markets that until now have been
beyond their reach.
Given their combined market value of more than $5.5trillion, rifling through such small
deals-many of them much less prominent than Wunderlist and Sunrise-might seem beside the
point. Between them, the five biggest tech companies have spent an average of only S 3.4 billion
a year on sub-SI billion acquisitions over the past five years—a drop in the ocean compared with
their massive financial reserves, and the more than S 130 billion of venture capital that was
invested in the US last year.
However, critics say the big companies use such deals to buy their most threatening
potential competitors before their businesses have a chance to gain momentum,in some cases as
part of a"buy and kill "tactic to simply close them down.
31.What is true about Wunderlist and Sunrise after their acquisitions?
[A] Their market values declined.
[B] Their engineers were retained.
[C] Their tech features improved.
[D] Their products were re-priced.
答案∶B
32.Microsofts critics believe that the big tech companies tend to_____.
[A] exaggerate their product quality
[B] treat new tech talent unfairly
[C] eliminate their potential competitions
To Microsoft's critics, the fates of Wunderlist and Sunrise are examples of a remorseless
drive by Big Tech to chew up any innovative companies that lie in their path."They bought the
seedlings and closed them down,"complained Paul Amold a partner at San Francisco-based
Switch Ventures, putting an end to businesses that might one day turn into competitors.
Microsoft declined to comment.
Like other start-up investors,Mr.Arnold's own business often depends on selling start-ups to
larger tech companies, though he admits to mixed feelings about the result:"I think these things
are good for me,ifI put my selfish hat on.But are they good for the American economy? I don’t
know."
The US Federal Trade Commission says it wants to find the answer to that question.This
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