2021年會計碩士MPAcc考研英語二真題及答案

2021年會計碩士MPAcc考研英語二真題及答案

Section I  Use of English

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)

It's 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 and you'll_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 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 increased,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 traffic 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 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 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 have 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 of the objective, but also to understand bow to help people better_20_ the objective .

1. A.therefore B.however C.again D.moreover

2. A.Emphasize B.Identify C.Assess D.Explain

3. A.nearly B.curiously C.eagerly D.quickly

4. A.claim B.prove C.check D.recall

5. A.threatened B.ignored C.mocked D.blamed

6. A.punctuality B.hospitality C.competition D.innovation

7. A.Yet B.So C.Besides D.Still

8. A.hired B.trained C.rewarded D.grouped

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