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(diǎn)點(diǎn)答案】[C] the possible restriction on their granting

　　【解析】問(wèn)商業(yè)方法專(zhuān)利最近由于什么引起了人們的關(guān)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(lái)看，這句話的意思是：現(xiàn)在美國(guó)頂尖的專(zhuān)利法院似乎謹(jǐn)慎地縮小商業(yè)方法專(zhuān)利，而這種專(zhuān)利自從10年前被政府授權(quán)后就一直存在爭(zhēng)議。

　　至于某機(jī)構(gòu)選擇的[D] the controversy over authorization (對(duì)授權(quán)的爭(zhēng)議)，從這句話的定語(yǔ)從句部分我們可以知道，這種爭(zhēng)議已經(jīng)長(zhǎng)達(dá)10年之久，而不是現(xiàn)在才引起人們的關(guān)注，因此是不能入選的。我們選[C]the possible restriction on their granting(對(duì)他們授權(quán)可能的限制)，其中appear表示“看起來(lái)、似乎”= seem 替換選項(xiàng)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(diǎn)點(diǎn)答案】[D] It may change the legal practices in the U.S。

　　【解析】此題問(wèn)關(guān)于Bilski案例下面哪一項(xiàng)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(xué)法學(xué)院的一位專(zhuān)利學(xué)教授Dennis D. Crouch所說(shuō)，“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(gè)特殊的案例(Bilski case)對(duì)這種business-method patents進(jìn)行廣泛復(fù)審，即：將這件事情搞的很大。 此題還有關(guān)鍵的一處在后邊：“It has the potential to eliminate an entire class of patents”，即“可能整個(gè)消除這種專(zhuān)利類(lèi)別”，大家注意，has the potential 語(yǔ)氣為may(它們之間是相互替換的);entire 表示強(qiáng)調(diào)，譯為“整個(gè)的、全部的”，潛臺(tái)詞就是美國(guó)的法律實(shí)踐可能會(huì)有重大變化，說(shuō)明這個(gè)案例可能會(huì)改變美國(guó)的法律實(shí)踐!因此選[D]項(xiàng)。

　　思路二：文章第四段也提到了對(duì)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(guān)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(xiàng)不同尋常的法令，stating為現(xiàn)在分詞作后置定語(yǔ)修飾order，對(duì)法令的內(nèi)容做出了解釋?zhuān)�后邊是that引導(dǎo)的賓語(yǔ)從句，這項(xiàng)不同尋常的法令表明了“原來(lái)由典型的3名法官為一組進(jìn)行聽(tīng)證，而現(xiàn)在卻改為了12名法官聽(tīng)證”，聽(tīng)證會(huì)的法官人數(shù)變化很大，從這可以看出Bilski case是一件大事，因?yàn)橐�不是一件大事的話，法官人�?shù)為什么要有很么巨大的變動(dòng)呢?注意這句話中的unusual與typical是對(duì)比詞，“一項(xiàng)不同尋常的法令”說(shuō)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(xiàng)。

　　至于某些機(jī)構(gòu)選擇的[B] It involves a very big business transaction，通過(guò)上面的分析，我們沒(méi)有看出Bilski case涉及了一項(xiàng)非常大的商業(yè)交易，誤選B是對(duì)第二段中出現(xiàn)的"a very big deal理解錯(cuò)了，以為是用transaction替換了deal，實(shí)際上不是這樣，請(qǐng)見(jiàn)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(diǎn)點(diǎn)答案】[A] A looming threat to business-method patents

　　【解析】問(wèn)本文的主題是什么。文章第一段先講述了過(guò)去十年間的business-method patents對(duì)人們的影響，舉了亞馬遜、美林公司和一個(gè)投資者的例子來(lái)說(shuō)明這種影響。第二段首句的Now很重要，第一段是講過(guò)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(guó)頂尖的專(zhuān)利法院似乎要縮減這種商業(yè)方法專(zhuān)利，下文又說(shuō)聯(lián)邦巡回法院對(duì)這種專(zhuān)利要進(jìn)行廣泛復(fù)審，而且用Bilski這個(gè)案例來(lái)說(shuō)明It "has the potential to eliminate an entire class of patents."(可能整個(gè)消除這種專(zhuān)利類(lèi)別)可以看出這都是對(duì)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(duì)商業(yè)方法專(zhuān)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(guān)系。

　　至于某些機(jī)構(gòu)選擇的[D] A prevailing threat against business-method patents(反對(duì)商業(yè)方法專(zhuān)利的一種流行的趨勢(shì))該選項(xiàng)prevailing一詞用在這里顯然太過(guò)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(diǎn)點(diǎn)答案】[D] the weakening of its independence獨(dú)立地位的削弱

　　【解析】題目問(wèn)FASB規(guī)則的變化會(huì)帶來(lái)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(xiàng)D就是對(duì)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(shuō)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(shuō)明FASB獨(dú)立地位的削弱。

　　至于某些機(jī)構(gòu)選擇的[A] the diminishing role of management是利用第三段部分詞語(yǔ)的拼湊，文章說(shuō)的是“這些變化增強(qiáng)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(diǎn)點(diǎn)答案】[B] exaggerated the real value of their assets擴(kuò)大了資產(chǎn)的實(shí)際價(jià)值

　　【解析】題目問(wèn)作者認(rèn)為銀行"on the wrong planet"是因?yàn)殂y行怎么樣了。考查因果關(guān)系，題目很簡(jiǎn)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(jià)值，[B] exaggerated the real value of their assets中exaggerate替換了overvalue。

　　至于某些機(jī)構(gòu)選擇的選項(xiàng)[C] neglected the likely existence of bad debts，來(lái)源是they largely reflect the temporary illiquidity of markets, not the likely extent of bad debts，不過(guò)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(duì)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(rèn)為市場(chǎng)價(jià)格夸大了損失，這是因?yàn)槭袌?chǎng)價(jià)格在很大程度上反映了市場(chǎng)暫時(shí)的流動(dòng)性不足，而不是可能的壞賬幅度。并沒(méi)有說(shuō)明銀行忽視了可能存在壞賬。