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1、2021年会计硕士MPAcc考研英语二真题及答案Section I Use of EnglishDirections：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) Its not difficult to set targets for staff.It is much harder,_1_ to understand their negative consequences. Most wo
2、rk-related behaviors have multiple components. 2_ one and the other become distorted. Travel on a London bus and youll_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 inspecto
3、rs 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 in
4、creased,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 traf
5、fic 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 mean
6、t 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 hav
7、e 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
8、of the objective, but also to understand bow to help people better_20_ the objective .1. A.therefore B.however C.again D.moreover2. A.Emphasize B.Identify C.Assess D.Explain3. A.nearly B.curiously C.eagerly D.quickly4. A.claim B.prove C.check D.recall5. A.threatened B.ignored C.mocked D.blamed6. A.p
9、unctuality B.hospitality C.competition D.innovation7. A.Yet B.So C.Besides D.Still8. A.hired B.trained C.rewarded D.grouped9. A.only B.rather C.once D.also10. A.comfort B.revenue C.efficiency D.security11. A.friendly B.quiet C.cautious D.diligent12. A.purpose B.problem C.prejudice D.policy13. A.repo
10、rted B.revealed C.admitted D.noticed14. A.break B.trip C.departure D.transfer15. A.moral B.background C.style D.form16. A.interpret B.criticize C.sacrifice D.tolerate17. A.task B.secret C.product D.cost18. A.leading to B.calling for C.relating to D.accounting for19. A.specify B.predict C.restore D.c
11、reate20.A.modify B. review C. present D.achieve答案：1-5BADCB 6-10ABCDB 11-15CBDBB 16-20CDCADSection II Reading ComprehensionPart ADirections: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 s
12、omething 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 W
13、orld Economic Forum finds that on average 42 per cent of thecore 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 longe
14、r 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 th
15、e 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 unemployme
16、nt 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 cen
17、t,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 hi
18、m 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 ret
19、raining 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 skillsB an increase in full-time employmentC a s
20、teady growth of job opportunitiesDa controversy about thecore skills答案 A22. AT&T is cited to show_.A The characteristics of reskilling in programsB The importance of staff appraisal standardsC An immediate need for government supportDAn alternative to the five-and-hire standards答案D23.Efforts to reso
21、lve the skills mismatch in Canada_.A have appeared to be insufficientB have driven labour costs upC have proved ti be inconsistentD have met with fierce opposition答案A24. We can learn from Paragraph 3 that there was_.A a sign of economic recoveryB a call for policy adjustmentC a change in hiring prac
22、ticesD a lack of medical workers答案D25.Scandinavian Airlines decided to_.A create job vacancies for the unemployedB retrain their cabin staff for better servicesC prepare their laid-off workers for other jobsD finance their staffs college education答案CText 2With the global population predicted to hit
23、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
24、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 e
25、ven the nations 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 countrys total land area is associated with meat and dairy production. That supplies 80 percent of what is consumed,so even covering the
26、 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 intens
27、ivelymeaning fewer green fields,and more factory-style production. But switching to a mainly plant-based diet wouldnt help. There is a good reason why the UK is dominated by animal husbandry: most of its terrain doesnt have the right soil or climate to grow crops on a commercial basis. Just 25 perce
28、nt of the countrys 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 vegwhich would involve taking out all he nature reserves and removing thousands of people from their homeswe would achieve only a
29、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 oi
30、ls 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 growthB become a priority of governmentC pose a challenge to its farming industryD contribute to the nations well-being答案D27.The report by
31、the university of leads shows that in the UK_.A farmland has been inefficiently utilizedB factory-style production needs reformingC most land is used for meat and dairy productionD more green fields will be converted for farming答案:C28.Grop-growing in the UK restricted due to_.A its farming technolog
32、yBits dietary traditionC its natural conditionsD its commercial interests答案C29.It can be learned from the last paragraph that British people?A rely largely on imports for fresh produceB enjoy a steady rise infrunt consumptionC are seeking effective ways to cut calorie intakeD are trying to grow new
33、varieties of gains答案A30.The authors attitude to food self-efficiency in the UK is_.A defensiveB tolerantC optimisticD doubtful答案DText 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 V
34、alley. Microsofts own Office dominates the market forproductivitysoftware,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 in its own products.Their t
35、eams of engines stayed on, making them two of the manyacqui-hiresthat the biggest companies have used to feed their great hunger for tech talent To Microsofts 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
36、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.Arnolds own business often depends o
37、n 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 dont know. The US Federal Trade Commission says it wants to find the answer to that question.
38、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 t
39、heir 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-
40、SI billion acquisitions over the past five yearsa 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
41、competitors before their businesses have a chance to gain momentum,in some cases as part of abuy 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 improv
42、ed.D Their products were re-priced.答案B32.Microsofts critics believe that the big tech companies tend to_.A exaggerate their product qualityB treat new tech talent unfairlyC eliminate their potential competitions To Microsofts critics, the fates of Wunderlist and Sunrise are examples of a remorseless
43、 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.Li
44、ke other start-up investors,Mr.Arnolds 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 dont know. The US Federal
45、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 wa
46、ding into early-stage tech markets that until now have been beyond their reach. Given their combined market value of more than S5.5trillion,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 c
47、ompanies have spent an average of only $ 3.4 billion a year on sub-SI billion acquisitions over the past five yearsa 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