26. Business-method patents have recently aroused concern because of

　　[A] their limited value to business

　　[B] their connection with asset allocation

　　[C] the possible restriction on their granting

　　[D] the controversy over authorization

　　【其他答案】[D] the controversy over authorization

　　【點點答案】[C] the possible restriction on their granting

　　【解析】問商業(yè)方法專利比較近由于什么引起了人們的關注。根據(jù)題干的recently我們定位到原文第二段。Now the nation's top patent court appears poised to scale back on business-method patents, which have been controversial ever since they were first authorized 10 years ago. 答案就在這句話中。我們來看，這句話的意思是：現(xiàn)在美國頂尖的專利法院似乎謹慎地縮小商業(yè)方法專利，而這種專利自從10年前被政府授權(quán)后就一直存在爭議。

　　至于某機構(gòu)選擇的[D] the controversy over authorization (對授權(quán)的爭議)，從這句話的定語從句部分我們可以知道，這種爭議已經(jīng)長達10年之久，而不是現(xiàn)在才引起人們的關注，因此是不能入選的。我們選[C]the possible restriction on their granting(對他們授權(quán)可能的限制)，其中appear表示“看起來、似乎”= seem 替換選項中的possible(可能的);scale back(縮減)替換 restriction。

　　27. Which of the following is true of the Bilski case?

　　[A] Its ruling complies with the court decisions

　　[B] It involves a very big business transaction

　　[C] It has been dismissed by the Federal Circuit

　　[D] It may change the legal practices in the U.S。

　　【其它答案】[B] It involves a very big business transaction

　　【點點答案】[D] It may change the legal practices in the U.S。

　　【解析】此題問關于Bilski案例下面哪一項是正確的。

　　思路一：根據(jù)題干中出現(xiàn)的Bilski case我們定位到文章第二段倒數(shù)第二句話(In re Bilski, as the case is known, is "a very big deal," says Dennis D. Crouch, a patent professor at the University of Missouri School of Law。)這句話是密蘇里大學法學院的一位專利學教授Dennis D. Crouch所說，“正如人們所知道的那樣，這一案例是一件非常大的事情”，注意，此處的deal表示的是“事情”，而不是“(商業(yè))交易”，原文只是講聯(lián)邦巡回法院用這個特殊的案例(Bilski case)對這種business-method patents進行廣泛復審，即：將這件事情搞的很大。 此題還有關鍵的一處在后邊：“It has the potential to eliminate an entire class of patents”，即“可能整個消除這種專利類別”，大家注意，has the potential 語氣為may(它們之間是相互替換的);entire 表示強調(diào)，譯為“整個的、全部的”，潛臺詞就是美國的法律實踐可能會有重大變化，說明這個案例可能會改變美國的法律實踐!因此選[D]項。

　　思路二：文章第四段也提到了對Bilski case這一案例的結(jié)論性總結(jié)，從這里也能判斷出選[D]。關鍵之處在于The Federal Circuit issued an unusual order stating that the case would be heard by all 12 of the court's judges, rather than a typical panel of three,… 即，聯(lián)邦巡回法院發(fā)布了一項不同尋常的法令，stating為現(xiàn)在分詞作后置定語修飾order，對法令的內(nèi)容做出了解釋，后邊是that引導的賓語從句，這項不同尋常的法令表明了“原來由典型的3名法官為一組進行聽證，而現(xiàn)在卻改為了12名法官聽證”，聽證會的法官人數(shù)變化很大，從這可以看出Bilski case是一件大事，因為要不是一件大事的話，法官人數(shù)為什么要有很么巨大的變動呢?注意這句話中的unusual與typical是對比詞，“一項不同尋常的法令”說明肯定和一般情況下(typical)的法令不再相同;rather than“而不是”，在句中也表示發(fā)生變化。因此選[D]項。

　　至于某些機構(gòu)選擇的[B] It involves a very big business transaction，通過上面的分析，我們沒有看出Bilski case涉及了一項非常大的商業(yè)交易，誤選B是對第二段中出現(xiàn)的"a very big deal理解錯了，以為是用transaction替換了deal，實際上不是這樣，請見上述分析。

　　30. Which of the following would be the subject of the text?

　　[A] A looming threat to business-method patents

　　[B] Protection for business-method patent holders

　　[C] A legal case regarding business-method patents

　　[D] A prevailing threat against business-method patents

　　【其它答案】[D] A prevailing threat against business-method patents

　　【點點答案】[A] A looming threat to business-method patents

　　【解析】問本文的主題是什么。文章第一段先講述了過去十年間的business-method patents對人們的影響，舉了亞馬遜、美林公司和一個投資者的例子來說明這種影響。第二段首句的Now很重要，第一段是講過去十年的事情，而現(xiàn)在出現(xiàn)了什么變化了呢?Now the nation's top patent court appears poised to scale back on business-method patents. 即：現(xiàn)在美國頂尖的專利法院似乎要縮減這種商業(yè)方法專利，下文又說聯(lián)邦巡回法院對這種專利要進行廣泛復審，而且用Bilski這個案例來說明It "has the potential to eliminate an entire class of patents."(可能整個消除這種專利類別)可以看出這都是對business-method patents的一種潛在的威脅。因此我們選[A] A looming threat to business-method patents(對商業(yè)方法專利是一種潛在的威脅)，從scale back和potential都可以看出是a looming threat，他們之間存在替換關系。

　　至于某些機構(gòu)選擇的[D] A prevailing threat against business-method patents(反對商業(yè)方法專利的一種流行的趨勢)該選項prevailing一詞用在這里顯然太過了，夸大了原文。

　　37. According to the author, the rule changes of the FASB may results in _______

　　[A] the diminishing role of management

　　[B] the revival of banking system

　　[C] the banks' long-term asset losses

　　[D] the weakening of its independence

　　【其它答案】[A] the diminishing role of management

　　【點點答案】[D] the weakening of its independence獨立地位的削弱

　　【解析】題目問FASB規(guī)則的變化會帶來什么后果。首先第三段講FASB匆忙改變規(guī)則(rushed through rule changes)的例子是為了證明第二段中的the independence of standard-setters, …is being compromised. 而選項D就是對此的替換表述。FASB= standard-setter。其次，第三段中交代的規(guī)則的變化就是在銀行游說奏效下(banks’ lobbying now seems to be working)，銀行獲得更多的自由和靈活性，而這也正說明FASB獨立地位的削弱。

　　至于某些機構(gòu)選擇的[A] the diminishing role of management是利用第三段部分詞語的拼湊，文章說的是“這些變化增強了judgment by management的使用”，意思為management 的使用rise了，改成the rising role of management倒還講得通。

　　39. The author thinks the banks were "on the wrong planet" in that they_______

　　[A] misinterpreted market price indicators

　　[B] exaggerated the real value of their assets

　　[C] neglected the likely existence of bad debts

　　[D] denied booking losses in their sale of assets

　　【其它答案】[C] neglected the likely existence of bad debts

　　【點點答案】[B] exaggerated the real value of their assets擴大了資產(chǎn)的實際價值

　　【解析】題目問作者認為銀行"on the wrong planet"是因為銀行怎么樣了�？疾橐蚬�關系，題目很簡單：with后面的部分就解釋了原因，在他們的帳戶上高估了(overvalue)資產(chǎn)的價值，[B] exaggerated the real value of their assets中exaggerate替換了overvalue。

　　至于某些機構(gòu)選擇的選項[C] neglected the likely existence of bad debts，來源是they largely reflect the temporary illiquidity of markets, not the likely extent of bad debts，不過neglect與原文中的reflect，existence與原文中的extent偷換概念，是大不一樣的，絕對不能入選。Today they argue that market prices overstate losses, because they largely reflect the temporary illiquidity of markets, not the likely extent of bad debts。句子大意為如今，銀行認為市場價格夸大了損失，這是因為市場價格在很大程度上反映了市場暫時的流動性不足，而不是可能的壞賬幅度。并沒有說明銀行忽視了可能存在壞賬。