2021年会计硕士MPAcc考研英语二真题及答案.pdf

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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:3.A.nearly B.curiously C.eagerly D.quickly4.A.claim B.prove C.check D.recallRead the following text.Choose the best word(s)for each numbered blank and mark A,B,C or D on theANSWER SHEET.(10 points)Its not difficult to set targets for staff.

2、lt is much harder,_l_ to understand their negativeconsequences.Most work-related behaviors have multiple components.2_ one and the other becomedistorted.Travel on a London bus and youll_3_ see how this works with drivers.Watch people get on andshow their tickets.Are they are carefully inspected?Neve

3、r.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.5.A.threatened B.ignored C.mocked D.blamed6.A.punctuality B.hospitality C.

4、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.securityWhy Because the target is _6_.People complained that buses were late and infrequent,_7_,thenumber of buses and bus lanes were inc

5、reased,and drivers were_8_ or punished according to the timethey took.And drivers hit their targets.But they _9_ cyclists.If the target was changed to_10_,you wouldhave more inspectors and more sensitive pricing.If the criterion changed to safety,you would get more_ 11_ drivers who obeyed traffic la

6、ws.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 youcan leave on a fight an hour late but still arrive on time?Tailwind?Of course notlAirlines have simplychanged the time a _14_ is meant to take.A o

7、ne-hour flight is now billed as a two-hour flight.11.A.friendly B.quiet C.cautious D.diligent12.A.purpose B.problem C.prejudice D.policy13.A.reported B.revealed C.admitted D.noticed14.A.break B.trip C.departure D.transfer15.A.moral B.background C.style D.formThe _15_ of the story is simple,Most jobs

8、 are multidimensional with multiple criteria.Choose onecriterion and you may well_16_others.Everything can be done faster and made cheaper;but there isa_17_.Setting targets can and does have unforeseen consequences16.A.interpret B.criticize C.sacrifice D.tolerate17.A.task B.secret C.product D.costTh

9、is is not an argument against target-setting.But it is an argument for exploring consequencesfirst.Al I good targets should have multiple criteria_18_ critical factors such as time,money,quality andcustomer feedback.The trick is not to_19Just one or even two dimensions of the objective,but also toun

10、derstand bow to help people better_20_ the objective.1.A.therefore B.however C.again D.moreover18.A.leading to B.calling for C.relating to D.accounting for19.A.specify B.predict C.restore D.create20.A.modify B.review C.present D.achieve答案:1-5BADCB 6-10ABCDB 11-15CBDBB 16-20CDCAD2.A.Emphasize B.Ident

11、ify C.Assess D.ExplainSection II Reading ComprehensionPart ADirections:Read the following four texts.Answer the questions after each text by choosing A,BzCor D.Mark youranswers on the ANSWER SHEET.40 points)Text 1Reskilling is something that sounds like a buzzword but is actually a requirement if we

12、 plan to havea future in which a lot of would-be workers do not get left behind.We know we are moving into a periodwhere the jobs in demand will change rapidly,as will the requirements of the jobs that remain.Researchby the World Economic Forum finds that on average 42 per cent of thecore skills wit

13、hin job roles willchange by 2022.That is a very short timeline.The question of who should pay for reskilling is a thorny one.For individual companies,thetemptation is always to let go of workers whose skills are no longer in demand and replace them withthose whose skills a re.That does not always ha

14、ppen.AT&T is often given as the gold standard of acompany 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 broadereconomy,though,the focus usually turns to govern

15、ment to ha nd Ie.Efforts in Canada and elsewhere havebeen arguably languid at best,and have given us a situation where we frequently hear of employersbegging 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 perc

16、ent and 5.5 percentrespectively,unemployment rates in Canada and United States were at generational lows and workershortages were everywhere.As of May,those rates had spiked up to 13.3 per cent and 13.7 per cent,andalthough many worker shortages had disappeared,not all had done so.ln the medical fie

17、ld,to take anobvious example,the pandemic meant that there were still clear shortages of doctors,nurses and othermedical personnel.Of coursejt is not like you can take and unemployed waiter and train him to be a doctor in a fewweeks.But even if you cannot close that gap,may be you can close others,a

18、nd doing so would be to thebenefit of all concerned.That seems to be the case in Sweden:When forced to furlough 90 per cent oftheir cabin staft Scandinavian Airlines decided to start up a short retraining program that reskilled thelaid-off workers to support hospital staff.The effort was a collectiv

19、e one and involved other companies aswell as a Swedish university.21.Research by the World Economic Forum S u g g e s t s.B an increase in full-time employmentC a steady growth of job opportunitiesDa controversy about thecore skills答案:A22.AT&T is cited to s h o w.A The characteristics of reskilling

20、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 resolve the skills mismatch in CanadaA have appeared to be insufficientB have driven labour costs upC have proved ti be inconsistentD have

21、 met with fierce opposition答案:A24.We can learn from Paragraph 3 that there wasA a sign of economic recoveryB a call for policy adjustmentC a change in hiring practicesA an urgent demand for new job skillsD a lack of medical workers答 案:D25.Scandinavian Airlines decided to.A create job vacancies for t

22、he 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 close to 10 billion by 2050,and forecasts that agriculturalproduction in some regions will need to

23、 nearly double to keep pacejood security is increasingly makingheadlines.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 6

24、0 per cent of the food it eats,down from almost three-quarters in thelate 1980s.A move back to self-sufficiency,the argument goes,would boost the farming industry,political sovereignty and even the nations health.Sounds great-but how feasible is this vision?According to a report on UK food productio

25、n from the University of Leeds,85 percent of thecountrys total land area is associated with meat and dairy production.That supplies 80 percent of whatis consumed,so even covering the whole country in livestock farms wouldnt allow us to cover all ourmeat and dairy needs.There are many caveats to thos

26、e figures,but they are still grave.To become much moreself-sufficient,the UK would need to drastically reduce its consumption of animal foods,and probablyalso farm more intensivelymeaning fewer green fields,and more factory-style production.But switching to a mainly plant-based diet wouldnt help.The

27、re is a good reason why the UK isdominated by animal husbandry:most of its terrain doesnt have the right soil or climate to grow cropson a commercial basis.Just 25 percent of the countrys land is suitable for crop-growing,most of which isalready occupied by arable fields.Even if we converted all the

28、 suitable land to fields of fruit and vegwhich would involve taking out all he nature reserves and removing thousands of people from theirhomes一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 evenw

29、ith the most extreme measures we could meet only 30 per cent of our fresh produce needs.That isbefore we look for the space to grow the grains,sugars,seeds and oils that provide us with the vast bulkof our current calorie intake.26.Some people argue that food self-sufficiency in UK w o u l d.A be hi

30、ndered 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 the university of leads shows that in the UK.A farmland has been inefficiently utilizedB factory-style production needs reformingC mos

31、t 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 technologyBits dietary traditionC its natural conditionsD its commercial interests答 案:C29.lt can be learned from the last paragraph that British

32、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 varieties of gains答 案:A3O.The authors attitude to food self-efficiency in the UK is.A defensiveB tolerantC optimisticD doubtful答 案:DTe

33、xt 3When Microsoft bought task management app Wunderlist and mobile calendar Sunrise in 2015,itpicked two newcomers that were attracting considerable buzz in Silicon Valley.Microsofts own Officedominates the market forproductivitysoftware,but the star-ups represented a new wave of technologydesigned

34、 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 ownproducts.Their teams of engines stayed on,making them two of the manyacqui-hires*that the biggestcompanies have used to feed their great hunger for tech t

35、alentTo Microsofts critics,the fates of Wunderlist and Sunrise are examples of a remorseless drive by BigTech to chew up any innovative companies that lie in their path.They bought the seedlings and closedthem down/complained Paul Arnold a partner at San Francisco-based Switch Ventures,putting an en

36、d tobusinesses that might one day turn into competitors.Microsoft declined to comment.Like other start-up investors,Mr.Arnolds own business often depends on selling start-ups to largertech companies,though he admits to mixed feelings about the result:!think these things are good formejf I put my sel

37、fish 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.This weekjtasked the five most valuable US tech companies for information about their many small acquisitions overthe past decade.Although only are sea

38、rch project at this stage,the request has raised the prospect ofregulators 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-manyof them much less prominent than Wunderlist and

39、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 billionacquisitions over the past five yearsa drop in the ocean compared with their massive financial reserves,and the more than S 130 billion of venture capi

40、tal that was invested in the US last year.However,critics say the big companies use such deals to buy their most threatening potentialcompetitors before their businesses have a chance to gain momentumjn some cases as part of abuy andkill tactic to simply close them down.31.What is true about Wunderl

41、ist 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:B32.Microsofts critics believe that the big tech companies tend to.A exaggerate their product qualityB treat new tech talent unfa

42、irlyC eliminate their potential competitionsTo Microsofts critics,the fates of Wunderlist and Sunrise are examples of a remorseless drive by BigTech to chew up any innovative companies that lie in their path.They bought the seedlings and closedthem down/complained Paul Arnold a partner at San Franci

43、sco-based Switch Ventures,putting an end tobusinesses that might one day turn into competitors.Microsoft declined to comment.Like other start-up investors,Mr.Arnolds own business often depends on selling start-ups to larger techcompanies,though he admits to mixed feelings about the result:!think the

44、se things are good for mejflput 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 weekjtasked the five most valuable US tech companies for information about their many small acquisitions ov

45、erthe past decade.Although only are search project at this stage,the request has raised the prospect ofregulators wading into early-stage tech markets that until now have been beyond their reach.Given their combined market value of more than SS.Strillion.rifling through such small deals-manyof them

46、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$3.4 billion a year on sub-SI billionacquisitions over the past five yearsa drop in the ocean compared with their massive financialreserves,and the mo

47、re 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 potentialcompetitors before their businesses have a chance to gain momentum,in some cases as part of abuy andkill tactic to simply close t

48、hem 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:B32.Microsofts critics believe that the big tech companies tend to.Aexaggerate their produc

49、t qualityBtreat new tech talent unfairlyC eliminate their potential competitionsD ignore public opinions答 案:c33.Paul Arnold is concerned that small acquisitions mightA weaken big tech companiesB worse market competitionCdiscourage start up investorsD harm the national economy答 案:D34.The US Federal T

50、rade Commission intends to.A supervise start-ups operationsB encourage research collaborationC limit Big Techs expansionD examine small acquisitions.答 案:D35.For the five biggest tech companies,their small acquisitions h a v e.A raised few management challengesB brought little financial pressureC Set

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