网络课堂总结(四)

会计考友

Passage 6问题解决型（与历史有关） 史实：有人物有时间——提出现象（如果后面讲原因——现象解释型；如果后面讲如何改变——问题解决型——本文）In the eighteenth century， Japan’s feudal overlords地主， from the shogun将军 to the humblest samurai武士 日本武士，日本陆军军官)， found themselves under financial stress. 总结大原因In part， this stress can be attributed to（原因） the overlords’ failure to adjust to a rapidly expanding economy， but（后面的原因更重要） the stress was also due to（原因） factors beyond the overlords’ control. Concentration of the samurai in castle-towns had acted as a stimulus to trade. Commercial efficiency， in turn， had put temptations in the way of buyers刺激了购买欲. 第一个小原因：武士问题Since most samurai had been reduced to idleness不用，闲置 by years of peace， encouraged to engage in scholarship and martial exercises or to perform administrative tasks that took little time， it is not surprising that*3B（小结论）（略带同情的正评价） their tastes and habits grew expensive. 第二个小原因：收入增加跟不上支出增加Overlords’ income， despite（转折） the increase in rice production among their tenant farmers， failed to keep pace with their expenses. Although shortfalls in overlords’ income resulted almost as much from 玩忽职守laxity among their tax collectors*6 as from 高生活水平their higher standards of living， 第三个小原因：灾难（转折后更重要的部分）a misfortune like a fire or flood， bringing an increase in expenses or a drop in revenue， could put a domain in debt*5 to the city rice-brokers who handled its finances. Once in debt， neither the individual samurai nor the shogun himself found it easy to recover.第一个大原因：支出的增加 第二个大原因：不能增加收入It was difficult for individual samurai overlords to increase their income because the amount of rice that farmers could be made to pay in taxes was not unlimited*5E有限制的， and since the income of Japan’s central government consisted in part of taxes collected by the shogun from his huge domain， the government too was constrained. 问题的解决Therefore， the Tokugawa shoguns began to look to other sources for revenue. 第一种解决方案Cash profits from government-owned mines were already on the decline（-） because the most easily worked deposits of silver and gold had been exhausted， although debasement of the coinage had compensated for the loss. 第二种解决方案Opening up new farmland was a possibility， but most of what was suitable had already been exploited and further reclamation was technically unfeasible（-）. 第三种解决方案Direct taxation of the samurai themselves would be politically dangerous（-）. 承上启下This left the shoguns only commerce as a potential source of government income.
Most of the country’s wealth*8B， or so it seemed， was finding its way into the hands of city merchants*8. It appeared reasonable that they should contribute part of that revenue to ease the shogun’s burden of financing the state. A means of obtaining such revenue was soon found by levying forced loans（主题词）， known as goyo-kin御用金; although these were not taxes in the strict sense， since they were irregular in timing and arbitrary in amount， they were high in yield（+）. Unfortunately（-）， they pushed up prices*9A. Thus， regrettably*9， the Tokugawa shoguns’ search for solvency for the government made it increasingly difficult for individual Japanese who lived on fixed stipends to make ends meet.
$ b( ~' g  L! c$ [# P# ]7 W
6 d# H9 ~* J0 ~6 z5 O1. The passage is most probably an excerpt from主题题（内容性）
- V( Y) V% ]& c- b& o0 ^" l$ wan economic history史实 of Japan
the memoirs不是某个人的回忆录 of a samurai warrior
a modern novel是史实，不是虚构的小说 about eighteenth-century Japan
an essay contrasting Japanese feudalism with its Western没提到 counterpart（A）
an introduction to a collection of Japanese folktales不是民间故事
1 E0 d/ K" a2 q
2. Which of the following financial situations is most analogous to the financial situation in which Japan’s Tokugawa shoguns found themselves in the eighteenth century?类比题（还有similar to和parallel也是类比题：抓住本质特征）
A small business borrows heavily to invest in new equipment， but is able to pay off its debt early when it is awarded a lucrative government contract.
' w8 q7 I9 v, x: V# i) ZFire destroys a small business， but insurance covers the cost of rebuilding.
A small business is turned down for a loan at a local bank because the owners have no credit history.
4 o- |! y  Q# |. M9 i9 _. @A small business has to struggle to meet operating expenses when its profits decrease. 收入跟不上支出增加（D）
A small business is able to cut back sharply on spending through greater commercial efficiency and thereby compensate for a loss of revenue.

3. Which of the following best describes the attitude of the author toward the samurai discussed in lines 11-16?态度题
Warmly approving
Mildly sympathetic*3B略带同情的正评价
" F' d3 n; J, oBitterly disappointed
9 _7 a1 d6 E( Q# s0 OHarshly disdainful（B）
Profoundly shocked