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1、会计硕士 MPAcc 考研英语二 2021 年考试真题与答案解析会计硕士 MPAcc 考研英语二 2021 年考试真题与答案解析Section I Use of EnglishSection I Use of EnglishDirections：Directions：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)Read the following text.Choose the best word
2、(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 work-related behaviors have multiple components.2_ one and the other become distorted.Travel on a London bus a
3、nd 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 inspectors to 4 that people have paid?Possibly,but very few.And people who run for the bus?They are 5.How about jumping li
4、ghts?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 increased,and drivers were_8_ or punished according to the time they took.And drivers hit their targets.But they _9_ cyclis
5、ts.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 traffic laws.But both these criteria would be at the expense of time.There is another_12_:people become immensely inventive in h
6、itting 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 meant 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 wit
7、h 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 have unforeseen consequencesThis is not an argument against target-setting.But it is an argument for exploring consequences first.All goo
8、d 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 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.Empha
9、size 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.punctuality 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.on
10、ce 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.reported 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.sacrifi
11、ce 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.create20.A.modify B.review C.present D.achieve答案：1-5BADCB 6-10ABCDB 11-15CBDBB 16-20CDCADSection II Reading ComprehensionSection II Reading ComprehensionPart
12、 APart ADirections:Directions: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)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 poi
13、nts)Text 1Text 1Reskilling is something 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 job
14、s that remain.Research by the World 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 worke
15、rs whose skills are no longer 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 crea
16、te their own plans.When the 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 unemployment 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 ge
