时间:2019-12-12 16:01:01 雅思阅读 我要留学


  Privately held companies are voluntarily adding more scrutiny, as well. Ina recent survey that drew responses from 1400 CFOs in such businesses, 58percent said they are responding to new corporate-governance standards. Ofthose, 36 percent are creating or expanding internal auditing, according toRobert HALF management Resources. An American company with $3 billion to $4billion in revenue typically has about 16 internal auditors. The job is often atraining ground for future management positions, but those who stay in the fieldand become directors earn an average of just under $100,000. The IIA offerscertification for internal auditors, but many firms do not require it.


  私营公司现在也开始更加注重企业的内部审计工作。调查结果显示,一项对1400位公司首席财务执行官的调查结果显示,有58%的企业正在采取措施以符合系的公司管理标准的要求。当然,根据罗伯特哈夫管理资源公司(RobertHALF managementResources)的说法,36%的公司正在建立或是加大内部审计工作的力度。一般来说,营业额在30亿到40亿美元的一个美国公司就会有16个内部审计员。这种职位通常都是晋升为管理阶层的一个过渡,但是从事此项工作并最终成为主管的人员年薪都可达到100,000美元左右。IIA负责颁发内部审计员资格证书,但很多公司其实并不需要这种认证。




  ² 段落由两个部分组成,即重要的内容,和次要的内容。

  ² 我们以后可以把重要的内容叫做主题,而次要的内容叫做支持性的细节。因为雅思考试阅读部分的文章都是论说文,即以说理为主,说明为辅。

  ² 一般而言,雅思考试文章的一段话中只有一个主题。

  ² 细节支持主题,是为主题服务的。

  ² 具体的数字这种内容在段落中的作用一般应该是支持性的细节。



  ² 内容:一般比较抽象概括

  ² 位置:一般出现在两个位置的可能性最大:每段话的开头和结尾。



  The recent string of corporate scandals provided a rude awakening to theimportance of these internal checks. In the case of WorldCom, it was internalauditor Cynthia Cooper who blew the whistle on the company for inflating profitsby $3.8 billion. She didn’t intend to be a hero, she said to Time magazine whenit named her one of its Persons of the Year. She was just doing her job.



  Chief constables had disapproved of the use of league tables. Theycomplained that they provoked unfair criticism because they did not compare likewith like. Mr. Denham said the graphs were easier to comprehend than tables. “Aspeople get familiar” with this type of graphical presentation they will realizeit contains a lot of data that can be understood after an initial glance. “ Thespidergrams are based on five indicators: reducing crime, investigation crime,public safety, deployment of resources and the view of a focus group of localcitizens.




  If the wind becomes gusty after a period of calm, you should seek shelter.The sky needs careful watching too. Gradual darkening and “boiling” cloudsshould quicken your pace. Lightening and thunder are common enough stormindicators, but few people realize that the brightness of the lightening is notnearly as important as the number of lightning flashes. The signs of an oncomingstorm are many, and a person’s life may depend on his ability to interpretthem,



  From one perspective, this huge customer base represents a hair-raisingsocial liability. Surgical and hospital costs fro regular heart transplants runas high as $500,000. these procedures haven’t burdened the medical system so far– but only because the supply of transplantable hearts has been limited toabout2000 a year. Abiomed plans to price its heart between $75000 and $10000initially, and with volume production, the price could fall as low as$10000.However, even at the lower price, artificial hearts are an issue thatwill lead into moral quicksands, says medical ethicist David Steinberg of theLahey Clinic in Burlington, Mass. What happens, Steinberg muses, “if heartreplacement – and intervention directly and visibly linked to who will live andwho will die—becomes available only to those who can afford it?”





  A. 强转折性的词

  强转折的词主要包括but, however, yet, infact等。这种词一方面表示其前后连接的内容是相反的关系。另一方面,强转折的词强调的是后面的内容,所以but之类的词后面的内容应该是我们阅读的重点。特别是如果这种词出现在一段话的中前部,那么此句多半是整段话的论点,也就是整段的主题句。

  需要注意的是,像although, though, despite, in spite of, albeit,while这种词不同于强转折的词,


  Congress can pass laws, regulators can beef up enforcement, andshareholders can demand more accountability. But when it comes right down to it,making sure a company is operating well is really an inside job. That’s whereinternal auditing comes in. It doesn’t sound glamorous, but it’s an expandingfield beckoning to people with a lot of pent up we-can-do-better energy.Internal auditors keep an eye on a company’s “controls”-not just financialsystems, but all sorts of functions designed to make the business run smoothlyand protect the interests of shareholders.


  All good fun. But in the aftermath of the Columbia disaster, the value ofcommercial research on missions has come into question. STS-107-the final flightof the Columbia-had 80 experiments on board, including five that were conductedby the astronauts for private companies, funded almost entirely by NASA. One wasfor International Flavors & Fragrances (IFF), which extracted the smell of arose in space and was back seeking new scents. The other commercial experimentsinvolved studies of ways to fight fire using fine Water mist, grow proteins withgreater resilience to disease, manufacture crystals for such uses as hydrogenfuel storage and advance cancer-cell research. Is all this worth pursuing inspace?


  B. 表重要性的结构

  Are Americans a nation of frivolous divorcers who selfishly pursue thebluebird of happiness, oblivious to their children’s needs? Divorce opponentslike Judith Wallerstein seem to think most parents see divorce as a marvelousopportunity for the whole family. How immature do they think people are ?Allover America, unhappy spouses lie awake at night wondering if they and theirkids can afford divorce financially, socially, emotionally. Where will theylive, how will they pay the bills, will the kids fall apart, will there be acustody battle, what will their families say? The very fact that so many peopleleave their marriage for a future with so many pitfalls proves that divorce isanything but a whim. Most people I know who split up (not to mention my ex andme) spent years working up to it.


  The truth is that the economic boost from spinoffs, is untraceable. TheBerlei bra, for instance, uses a Dupont material called CoolMax, which wasderived from a fabric developed to improve thermal clothing by OutlastTechnologies in collaboration with NASA’s Johnson Space Center. The proportionof Berlei bra sales accurately described as a NASA “spinoff” is anyone’s guess,but critics say returns can’t even come close to covering the cost of a shuttleflight.


  “The very factthat”这样的结构通常用来提示重要内容的出现。所以当类似的结构出现在段落首末位置的时候,该句极有可能是全段的主题句,也就是主题句。类似的结构还有”Thepoint/problem/concern/idea/key factor is that…”, “what matters/accounts is…”,“what is extraordinary is…”等等。

  C. 表示人物观点结论性的词:


  The Welsh forces in Dyfed-Powys and Gwent both had impressively shapespidergrams thanks to comparatively good records on reducing and investigatingcrime. The force with the most dimming graph was Avon and Somerset, which wasonce regarded as a metropolitan force but had been grouped under the new schemewith areas including Norhampton shire and West Mercia which have much lowercrime levels. Avon and Somerset, which includes Bristol, pointed out that graphreflected the fact that the force and suffered form a wave of street crime thathad subsequently been greatly reduced.


  类似的结构还有believe, suggest, conclude, hold, show, reveal, find, find out,discover等。