至于某些机构选择的[D] A prevailing threat against business-method patents(反对商业方法专利的一种流行的趋势)该选项prevailing一词用在这里显然太过了，夸大了原文。

37. According to the author, the rule changes of the FASB may results in _______

[A] the diminishing role of management

[B] the revival of banking system

[C] the banks' long-term asset losses

[D] the weakening of its independence

【其它答案】[A] the diminishing role of management

【点点答案】[D] the weakening of its independence独立地位的削弱

【解析】题目问FASB规则的变化会带来什么后果。首先第三段讲FASB匆忙改变规则(rushed through rule changes)的例子是为了证明第二段中的the independence of standard-setters, …is being compromised. 而选项D就是对此的替换表述。FASB= standard-setter。其次，第三段中交代的规则的变化就是在银行游说奏效下(banks’ lobbying now seems to be working)，银行获得更多的自由和灵活性，而这也正说明FASB独立地位的削弱。

至于某些机构选择的[A] the diminishing role of management是利用第三段部分词语的拼凑，文章说的是“这些变化增强了judgment by management的使用”，意思为management 的使用rise了，改成the rising role of management倒还讲得通。

39. The author thinks the banks were "on the wrong planet" in that they_______

[A] misinterpreted market price indicators

[B] exaggerated the real value of their assets

[C] neglected the likely existence of bad debts

[D] denied booking losses in their sale of assets

【其它答案】[C] neglected the likely existence of bad debts

【点点答案】[B] exaggerated the real value of their assets扩大了资产的实际价值

【解析】题目问作者认为银行"on the wrong planet"是因为银行怎么样了。考查因果关系，题目很简单：with后面的部分就解释了原因，在他们的帐户上高估了(overvalue)资产的价值，[B] exaggerated the real value of their assets中exaggerate替换了overvalue。

至于某些机构选择的选项[C] neglected the likely existence of bad debts，来源是they largely reflect the temporary illiquidity of markets, not the likely extent of bad debts，不过neglect

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