2021年会计硕士MPAcc考研英语二真题及答案.doc
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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
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