2020研究生入学考试，备考计划需要提上日程了。英语是考研的必考科目之一，也是需要日积月累、持之以恒来学习的考试科目。山考研英语对于不少考研小伙伴来说是很头疼的，而考研英语中，阅读理解所占比重比较高，今天小编就给大家分享2020考研英语：阅读理解答题技巧(十一)"。

1、分类

根据态度题的类型，我们可以将它分为以下类型：

①全文态度题

当主体为作者，对象为文章主题时，题目为全文态度题。这时候作者在全文中表现出来的态度，即为作者对文章主题的态度。

②局部态度题

除去以上情况的其他情况，都称为局部态度题。对于这两种题型，我们可以采用类似的解题思路。

2、解题思路

①先确定主干中态度的主体和对象;

②返回原文寻找包含主体和对象的句子(优先考虑包含主体的句子);

③将原文中的态度词和选项相对照，同义替换的为正确答案。咱们在做这种题型时，定位、替换和排除的思想很重要。我们还是通过2010年的text4的真题来仔细讲解吧!

40.Theauthor’sattitudetowardsstandard-settersisoneof________.

[A]satisfaction[B]skepticism

[C]objectiveness[D]sympathy

题干问作者对准则制定者的态度是怎样的?态度的主体是作者，对象是准则制定者。为了解题，要先找到能够体现作者态度的词。

②Unfortunately,banks’lobbyingnowseemstobeworking.Thedetailsmaybeunknowable,buttheindependenceofstandard-setters,essentialtotheproperfunctioningofcapitalmarkets,isbeingcompromised.And,unlessbankscarrytoxicassetsatpricesthatattractbuyers,revivingthebankingsystemwillbedifficult.

③AfterabruisingencounterwithCongress,America’sFinancialAccountingStandardsBoard(FASB)rushedthroughrulechanges.Thesegavebanksmorefreedomtousemodelstovalueilliquidassetsandmoreflexibilityinrecognizinglossesonlong-termassetsintheirincomestatement.BobHerz,theFASB’schairman,criedoutagainstthosewhoquestionourmotives."Yetbanksharesroseandthechangesenhancewhatonelobbygrouppolitelycalls"theuseofjudgmentbymanagement."

④EuropeanministersinstantlydemandedthattheInternationalAccountingStandardsBoard(IASB)dolikewise.TheIASBsaysitdoesnotwanttoactwithoutoverallplanning,butthepressuretofoldwhenitcompletesitsreconstructionofruleslaterthisyearisstrong.CharlieMcCreevy,aEuropeancommissioner,warnedtheIASBthatisdidnotliveinapoliticalvacuum"butintherealword"andtheEuropecouldyetdevelopdifferentrules.

⑤Itwasbanksthatwereonthewrongplanet,withaccoutsthatvastlyovervaluedassets.Todaytheyarguethatmarketpricesoverstatelosses,becausetheylargelyreflectthetemporaryilliquidityofmarkets,notthelikelyextentofbaddebts.Thetruthwillnotbeknownforyears.Butbanks’sharestradebelowtheirbookvalue,suggestingthatinvestorsareskeptical.Anddeadmarketspartlyreflecttheparalysisofbankswhichwillnotsellassetsforfearofbookinglosses,yetarereluctanttobuyallthosesupposedbargains.

⑥Togetthesystemworkingagain,lossesmustberecognizedanddealtwith.America’snewplantobuyuptoxicassetswillnotworkunlessbanksmarkassetstolevelswhichbuyersfindattractive.Successfulmarketsrequireindependentandevencombativestandard-setters.TheFASBandIASBhavebeenexactlythat,cleaninguprulesonstockoptionsandpensions,forexample,againsthostilityinterests.Butbygivingintocriticsnowtheyareinvitingpressuretomakemoreconcessions.

从第二段的unfortunately和第五段的Itwasbanksthatwereonthewrongplanet可知，作者对银行持反对态度。第三段和第四段分别举了FASB和IASB的例子进行说明。第六段说，银行的想法不切实际，呼吁银行制定者继续保持独立性和战斗性。因此，这表明作者赞成会计战斗者的做法，对它面临压力不得不妥协，表示担忧和同情。所以本题选D。