26. Business-method patents have recently aroused concern because of

　　[A] their limited value to business

　　[B] their connection with asset allocation

　　[C] the possible restriction on their granting

　　[D] the controversy over authorization

　　【其他答案】[D] the controversy over authorization

　　【点点答案】[C] the possible restriction on their granting

　　【解析】问商业方法专利最近由于什么引起了人们的关注。根据题干的recently我们定位到原文第二段。Now the nation's top patent court appears poised to scale back on business-method patents, which have been controversial ever since they were first authorized 10 years ago. 答案就在这句话中。我们来看，这句话的意思是：现在美国顶尖的专利法院似乎谨慎地缩小商业方法专利，而这种专利自从10年前被政府授权后就一直存在争议。

　　至于某机构选择的[D] the controversy over authorization (对授权的争议)，从这句话的定语从句部分我们可以知道，这种争议已经长达10年之久，而不是现在才引起人们的关注，因此是不能入选的。我们选[C]the possible restriction on their granting(对他们授权可能的限制)，其中appear表示“看起来、似乎”= seem 替换选项中的possible(可能的)；scale back(缩减)替换 restriction。

　　27. Which of the following is true of the Bilski case?

　　[A] Its ruling complies with the court decisions

　　[B] It involves a very big business transaction

　　[C] It has been dismissed by the Federal Circuit

　　[D] It may change the legal practices in the U.S。

　　【其它答案】[B] It involves a very big business transaction

　　【点点答案】[D] It may change the legal practices in the U.S。

　　【解析】此题问关于Bilski案例下面哪一项是正确的。

　　思路一：根据题干中出现的Bilski case我们定位到文章第二段倒数第二句话(In re Bilski, as the case is known, is "a very big deal," says Dennis D. Crouch, a patent professor at the University of Missouri School of Law。)这句话是密苏里大学法学院的一位专利学教授Dennis D. Crouch所说，“正如人们所知道的那样，这一案例是一件非常大的事情”，注意，此处的deal表示的是“事情”，而不是“(商业)交易”，原文只是讲联邦巡回法院用这个特殊的案例(Bilski case)对这种business-method patents进行广泛复审，即：将这件事情搞的很大。 此题还有关键的一处在后边：“It has the potential to eliminate an entire class of patents”，即“可能整个消除这种专利类别”，大家注意，has the potential 语气为may(它们之间是相互替换的)；entire 表示强调，译为“整个的、全部的”，潜台词就是美国的法律实践可能会有重大变化，说明这个案例可能会改变美国的法律实践！因此选[D]项。

　　思路二：文章第四段也提到了对Bilski case这一案例的结论性总结，从这里也能判断出选[D]。关键之处在于The Federal Circuit issued an unusual order stating that the case would be heard by all 12 of the court's judges, rather than a typical panel of three,… 即，联邦巡回法院发布了一项不同寻常的法令，stating为现在分词作后置定语修饰order，对法令的内容做出了解释，后边是that引导的宾语从句，这项不同寻常的法令表明了“原来由典型的3名法官为一组进行听证，而现在却改为了12名法官听证”，听证会的法官人数变化很大，从这可以看出Bilski case是一件大事，因为要不是一件大事的话，法官人数为什么要有很么巨大的变动呢？注意这句话中的unusual与typical是对比词，“一项不同寻常的法令”说明肯定和一般情况下(typical)的法令不再相同；rather than“而不是”，在句中也表示发生变化。因此选[D]项。

　　至于某些机构选择的[B] It involves a very big business transaction，通过上面的分析，我们没有看出Bilski case涉及了一项非常大的商业交易，误选B是对第二段中出现的"a very big deal理解错了，以为是用transaction替换了deal，实际上不是这样，请见上述分析。

　　30. Which of the following would be the subject of the text?

　　[A] A looming threat to business-method patents

　　[B] Protection for business-method patent holders

　　[C] A legal case regarding business-method patents

　　[D] A prevailing threat against business-method patents

　　【其它答案】[D] A prevailing threat against business-method patents

　　【点点答案】[A] A looming threat to business-method patents

　　【解析】问本文的主题是什么。文章第一段先讲述了过去十年间的business-method patents对人们的影响，举了亚马逊、美林公司和一个投资者的例子来说明这种影响。第二段首句的Now很重要，第一段是讲过去十年的事情，而现在出现了什么变化了呢？Now the nation's top patent court appears poised to scale back on business-method patents. 即：现在美国顶尖的专利法院似乎要缩减这种商业方法专利，下文又说联邦巡回法院对这种专利要进行广泛复审，而且用Bilski这个案例来说明It "has the potential to eliminate an entire class of patents."(可能整个消除这种专利类别)可以看出这都是对business-method patents的一种潜在的威胁。因此我们选[A] A looming threat to business-method patents(对商业方法专利是一种潜在的威胁)，从scale back和potential都可以看出是a looming threat，他们之间存在替换关系。

　　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与原文中的reflect，existence与原文中的extent偷换概念，是大不一样的，绝对不能入选。Today they argue that market prices overstate losses, because they largely reflect the temporary illiquidity of markets, not the likely extent of bad debts。句子大意为如今，银行认为市场价格夸大了损失，这是因为市场价格在很大程度上反映了市场暂时的流动性不足，而不是可能的坏账幅度。并没有说明银行忽视了可能存在坏账。

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