网络课堂总结(一)

会计考友

Passage 1 结论解释型（少数民族企业）
) |1 }9 x1 k4 N- r: DRecent years have brought minority-owned businesses in the United States unprecedented opportunities—as well as new and significant risks.（判断句——主题句） Civil rights activists have long argued that one of the principal reasons why Blacks， Hispanics， and other minority groups have difficulty establishing themselves in business is that they lack access to*3C接触不到 the sizable orders and subcontracts that are generated by large companies. 机会Now Congress， in apparent agreement， has required by law that businesses awarded federal contracts of more than $500，000 do their best to find minority subcontractors and record*2B their efforts to do so on forms filed with the government. Indeed（递进）， some federal and local agencies have gone so far as to set specific percentage goals*2A*6B for apportioning parts of public works contracts to minority enterprises.
/ Z, m8 {% {1 j& x' M. F; E机会的结果Corporate response appears to have been substantial. According to figures collected in 1977， the total of corporate contracts with minority businesses rose from $77 million in 1972 to $1.1 billion in 1977*2D*7E. The projected total of corporate contracts with minority businesses for the early 1980’s is estimated to be over 53 billion per year with no letup*8C anticipated in the next decade. （出现若干个数字，可以暂时不看）
- l1 M7 S' |1 e危险Promising as it（转折） is for minority businesses， this increased patronage poses dangers for them， too. First增长过快， minority firms risk expanding too fast and overextending themselves financially*2E*8E， since（小原因） most are small concerns and， unlike（强对比，作取非） large businesses， they often need to make substantial investments in new plants， staff， equipment， and the like in order to perform work subcontracted to them. If， thereafter， their subcontracts are for some reason reduced， such firms can face potentially crippling*4A造成重大伤害的 fixed expenses. The world情况，局势 of corporate purchasing can be frustrating for small entrepreneurs who get requests for elaborate formal estimates and bids. Both consume valuable time and resources， and a small company’s efforts must soon result in orders， or both the morale and the financial health of the business will suffer.（取非）
& s, \: U; B2 ~A second假合资 risk is that White-owned companies may seek to cash in利用，钻空子 on the increasing apportionments through formation of joint ventures with minority-owned concerns. Of course（让步）， in many instances there are legitimate合理的，合法的 reasons for joint ventures; clearly（小原因）， White and minority enterprises can team up 结成一队， 合作， 协作) to acquire business that neither could acquire alone. But（转折） civil rights groups and minority business owners have complained to Congress about minorities being set up as “fronts*2C*8A前台，傀儡，幌子 ” with White backing， rather than being accepted as full partners in legitimate joint ventures.
Third依赖性， a minority enterprise that secures the business of one large corporate customer often runs the danger of becoming—and remaining—dependent. Even in the best of circumstances， fierce competition from larger， more established companies makes it difficult for small concerns to broaden*5C their customer bases扩大客户库: when such firms have nearly guaranteed orders from a single corporate benefactor（比喻）， they may truly have to struggle against complacency arising from their current success.
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$ p1 p6 e5 n- D, G$ i7 D8 r1. The primary purpose of the passage is to主题题
present a commonplace idea and its inaccuracies
" {) y8 \7 d$ Tdescribe a situation（前两段） and its potential drawbacks=dangers， risks（后三段）
1 p6 X1 z% K! S" d5 r  hpropose a temporary solution to a problem
analyze a frequent source of disagreement（B）
6 |6 [, i+ x: z: P% \. kexplore the implications of a finding

& A  h- d3 o  C- Q8 S- l7 C8 b2. The passage supplies information that would answer which of the following questions?题（无定位）ABC无，D混
1 x- L. X# b5 `What federal agencies have set percentage*2A 某些政府部门，没有具体部门goals for the use of minority-owned businesses in public works contracts?
& ~+ r, m. n) F; }3 ~2 _! o' X$ |To which government agencies must businesses awarded federal contracts report*2B 没说去哪个部门 their efforts to find minority subcontractors?
How widespread is the use of minority-owned concerns as “fronts”*2C没讲到底有多少人来投诉 by White backers seeking to obtain subcontracts?
$ _3 x* a" U9 N0 k% FHow many more minority-owned businesses were there in 1977 than in 1972*2D只有钱数，没有企业数?（E）
What is one set of conditions under which a small business might find itself financially overextended*2E第一个危险：过分扩张，增长过快?
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: e1 z" W4 j5 w: g7 W- x. ^3. According to the passage， civil rights activists（第一段和第四段） maintain that one disadvantage under which minority-owned businesses have traditionally had to labor遭遇不利条件，为之苦恼 is that they have直接事实题
) k  _6 b% f1 Q1 ~' C( b/ v! Mbeen especially vulnerable to governmental mismanagement of the economy
been denied bank loans at rates comparable to those afforded larger competitors
9 O* S" D2 p" A+ ]$ o3 e* ^not had sufficient*3C opportunity to secure business created by large corporations（第一段）
; m  r* b* ^# R" O& [not been able to advertise in those media that reach large numbers of potential customers（C）
not had adequate representation in the centers of government power