2010 Text 4
Unfortunately, banks‘ lobbying now seems to be working. The details may be unknowable, but the independence of standard-setters, essential to the proper functioning of capital markets, is being compromised. And, unless banks carry toxic assets at prices that attract buyers, reviving the banking system will be difficult.
After a bruising encounter with Congress, America‘s Financial Accounting Standards Board (FASB) rushed through rule changes. These gave banks more freedom to use models to value illiquid assets and more flexibility in recognizing losses on long-term assets in their income statements. Bob Herz, the FASB‘s chairman, cried out against those who “question our motives.” Yet bank shares rose and the changes enhance what one lobby group politely calls “the use of judgment by management.”
37. According to the author, the rule changes of the FASB may result in ________.
[A] the diminishing role of management
✔
[B] the
revival复兴 of the banking system
[C] the banks’long-term asset losses
✔[D] the weakening of its independence
Please translate the underlined sentence into Chinese.
Unfortunately, banks‘ lobbying游说 now seems to be working.不幸的是，银行的游说似乎起了作用。
The details may be unknowable, but the independence独立 of standard-setters, essential to the proper functioning运行 of capital markets, is being compromised.具体细节不得而知，但是标准设立者的独立性开始减弱，而其独立性对于资本市场的正常运作至关重要。
And, unless banks carry toxic assets at prices that attract buyers, reviving the banking system will be difficult.此外，除非银行所持有的不良资产的价格吸引买方，否则银行系统的复苏将会非常困难。
After a bruising硬伤 encounter with Congress, America‘s Financial Accounting Standards Board (FASB) rushed through rule changes.在与国会激烈的对决之后，美国会计准则委员会很快改变了规则。
These gave banks more freedom to use models to value illiquid assets and more flexibility灵活性 in recognizing确认 losses on long-term assets in their income statements.这些修订使银行在使用模型评估非流动资产时更加自由，使他们在确认收益表中长期资产损失时更加灵活。
Bob Herz, the FASB‘s chairman, cried out against those who “question our motives.” Yet bank shares rose and the changes enhance what one lobby group politely calls “the use of judgment判断 by management管理人员.”美国会计委员会的主席鲍勃·赫兹对那些“质疑我们动机”的人表示强烈不满。但是，银行股价却有所上涨，这些改变也提高了某个游说团体礼貌宣称的“管理人员的判断力”。
第一句
Unfortunately, banks’ lobbying now seems to be working.
句子结构（S+V）
状：Unfortunately, 不幸的是
主：banks’ lobbying 银行的游说
谓：now seems to be working. 似乎起了作用
句子译文
不幸的是，银行的游说似乎起了作用。
第二句
[1] The details may be unknowable, [2] but the independence of standard-setters, essential to the proper functioning of capital markets, is being compromised.
句子结构
[1]（S+LV+P）
主：The details
系：may be
表：unknowable,
译文：具体细节不得而知
[2] （S+V）
连：but
主：the independence of standard-setters, 独立性| 标准设定者的
定：essential to the proper functioning of capital markets, 至关重要 | 对正常运行 |资本市场
谓：is being compromised. 开始妥协（减弱）
译文：但是标准设立者的独立性开始减弱，而其独立性对于资本市场的正常运作至关重要。
句子译文
具体细节不得而知，但是标准设立者的独立性开始减弱，而其独立性对于资本市场的正常运作至关重要。
第三句
[1] And, [2] unless banks carry toxic assets at prices [3] that attract buyers, reviving the banking system will be difficult.
句子结构
[1] 条件状语从句（S+LV+P）
连：And, … , 连上句
主：reviving the banking system 银行系统的复苏
系：will be 将会是
表：difficult困难的
译文：银行系统的复苏将会非常困难
[2] 条件状语从句（）
引：unless 除非
主：banks 银行
谓：carry 持有
宾：toxic assets 不良资产
状（方式）：at prices 以……价格
[3] 修饰prices的定语从句（S+V+O）
主：that 指“价格”
谓：attract 吸引
宾：buyers 买方
[2]+[3]译文
直译：除非银行以吸引买方的价格持有不良资产
意译：除非银行所持有的不良资产的价格能够吸引买方
句子译文
此外，除非银行所持有的不良资产的价格吸引买方，否则银行系统的复苏将会非常困难。
第四句
After a bruising encounter with Congress, America‘s Financial Accounting Standards Board (FASB) rushed through rule changes.
句子结构（A+V+O）
状（时间）：After a bruising encounter with Congress, 在……之后 | 一次鼻青脸肿的遭遇 | 与国会
主：America‘s Financial Accounting Standards Board (FASB) 美国会计标准委员会
谓：rushed through 匆忙通过了……
宾：rule changes. 规则的改变
句子译文
在与国会激烈的对决之后，美国会计准则委员会很快改变了规则。
第五句
These gave banks more freedom to use models to value illiquid assets and more flexibility in recognizing losses on long-term assets in their income statements.
句子结构（S+V+OI+OD）
主：These 这些修订
谓：gave 给予
间宾：banks 银行
直宾：more freedom … and more flexibility … 更多自由和灵活性
定（修饰freedom）：to use models to value illiquid assets 使用模型评估非流动性资产
定（修饰flexibility）：in recognizing losses on long-term assets in their income statements 确认损失 | 长期资产的 | 在他们的收益表中
句子译文
这些修订使银行在使用模型评估非流动资产时更加自由，使他们在确认收益表中长期资产损失时更加灵活。
第六句
[1] Bob Herz, the FASB‘s chairman, cried out against those [2] who “question our motives.”
句子结构
[1] 主句（S+V+O）
主：Bob Herz, 鲍勃·赫兹
同：the FASB‘s chairman, 美国会计委员会的主席
谓：cried out against 对……表示强烈不满
宾：those 那些人
译文：美国会计委员会的主席鲍勃·赫兹对那些人表示强烈不满。
[2] 修饰those的定语从句（S+V+O）
主：who 那些人
谓：“question 质疑
宾：our motives.” 我们的动机
译文：“质疑我们动机”的（那些人）
句子译文
美国会计委员会的主席鲍勃·赫兹对那些“质疑我们动机”的人表示强烈不满。
第七句
[1] Yet bank shares rose [2] and the changes enhance [3] what one lobby group politely calls “the use of judgment by management.”
句子结构
[1]（S+V）
状：Yet 与上一句转折
主：bank shares 银行的股价
谓：rose 有所上涨
译文：但是，银行股价却有所上涨
[2] （S+V+O）
连：and
主：the changes
谓：enhance
译文：这些改变也提高了
[3] enhance的宾语从句（S+V+O+OC）
宾：what 某一说法
主：one lobby group 某个游说团体
谓：politely calls 礼貌的宣称
补：“the use of judgment by management.” “管理者的判断力”
译文：某个游说团体礼貌宣称的“管理人员的判断力”
句子译文
但是，银行股价却有所上涨，这些改变也提高了某个游说团体礼貌宣称的“管理人员的判断力”。