考研英語閱讀題型中的態度題，題干通常是問作者對某個人或某件事情的看法。因此，弄清楚態度的三要素，即態度的主體、對象和表達，就顯得非常重要，因為出題人在命題時可能會根據態度的主體和對象而編造錯誤選項，偷梁換柱，進而迷惑讀者。

　　1.分類

　　根據態度題的類型，我們可以將它分為以下類型：

　　①全文態度題

　　當主體為作者，對象為文章主題時，題目為全文態度題。這時候作者在全文中表現出來的態度，即為作者對文章主題的態度。

　　②局部態度題

　　除去以上情況的其他情況，都稱為局部態度題。對于這兩種題型，我們可以采用類似的解題思路。

　　2.解題思路

　　①先確定主干中態度的主體和對象;

　　②返回原文尋找包含主體和對象的句子(優先考慮包含主體的句子);

　　③將原文中的態度詞和選項相對照，同義替換的為正確答案。咱們在做這種題型時，定位、替換和排除的思想很重要。我們還是通過2010年的text 4的真題來仔細講解吧!

　　40.The author’s attitude towards standard-setters is one of ________.

　　[A]satisfaction [B]skepticism

　　[C]objectiveness [D]sympathy

　　題干問作者對準則制定者的態度是怎樣的?態度的主體是作者，對象是準則制定者。為了解題，要先找到能夠體現作者態度的詞。

　　②Unfortunately, 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.

　　③After 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 statement.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.”

　　④European ministers instantly demanded that the International Accounting Standards Board(IASB)do likewise.The IASB says it does not want to act without overall planning,but the pressure to fold when it completes its reconstruction of rules later this year is strong. Charlie McCreevy,a European commissioner,warned the IASB that is did “not live in a political vacuum”but “in the real word” and the Europe could yet develop different rules.

　　⑤It was banks that were on the wrong planet,with accouts that vastly overvalued assets.Today they argue that market prices overstate losses,because they largely reflect the temporary illiquidity of markets,not the likely extent of bad debts.The truth will not be known for years.But banks’ shares trade below their book value,suggesting that investors are skeptical.And dead markets partly reflect the paralysis of banks which will not sell assets for fear of booking losses,yet are reluctant to buy all those supposed bargains.

　　⑥To get the system working again, losses must be recognized and dealt with.America’s new plan to buy up toxic assets will not work unless banks mark assets to levels which buyers find attractive. Successful markets require independent and even combative standard-setters. The FASB and IASB have been exactly that,cleaning up rules on stock options and pensions,for example,against hostility interests. But by giving in to critics now they are inviting pressure to make more concessions.

　　從第二段的unfortunately和第五段的It was banks that were on the wrong planet可知，作者對銀行持反對態度。第三段和第四段分別舉了FASB和IASB的例子進行說明。第六段說，銀行的想法不切實際，呼吁銀行制定者繼續保持獨立性和戰斗性。因此，這表明作者贊成會計戰斗者的做法，對它面臨壓力不得不妥協，表示擔憂和同情。所以本題選D.

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