恒大假账丑闻话题培优外刊阅读学案 -2025届高三英语一轮复习

这是一份恒大假账丑闻话题培优外刊阅读学案 -2025届高三英语一轮复习，共5页。学案主要包含了词汇过关，词块学习，全文翻译等内容，欢迎下载使用。
班级：____________学号：____________姓名：____________
外刊精选｜“四大”史上最重处罚！普华永道卷入恒大假账丑闻，被罚停业半年
普华永道（PwC）是世界知名“四大会计师事务所”之一。此前房地产开发商恒大集团深陷财务造假丑闻，作为恒大的审计服务方，普华永道中国将可能从9月起面临停业半年的严重处罚和巨额罚款，这也是中国监管机构对“四大”采取过的最严厉处罚。为什么恒大造假、普华永道受罚？这一重罚将对普华永道产生怎样的影响？
PwC braced fr 6-mnth ban in China ver Evergrande audit
By Stephen Fley, Cheng Leng, Eleanr Olctt and Wenjie Ding
PwC China has tld clients it expects Chinese authrities t hit it with a six-mnth business ban that will start as early as September, as part f punishment ver its audit f cllapsed prperty develper Evergrande.
The actin against PwC cmes after China's securities regulatr in March said Evergrande had inflated its mainland revenues by almst $80bn in the tw years befre the develper defaulted n its debts in 2021, despite PwC's China unit giving the accunts a clean bill f health.
The business ban, ptentially accmpanied by a large fine, wuld be the tughest ever actin by Chinese regulatrs against a Big Fur firm. It cmes as Beijing steps up scrutiny ver the rle played by auditrs in financial scandals, in this case in the crisis-hit prperty sectr, which nce cntributed arund a quarter f the cuntry's grss dmestic prduct.
Mainland-listed and state-wned clients accunt fr a minrity f PwC China's revenue. It is actively seeking t reassure its biggest internatinally listed clients, including Chinese internet giants Alibaba and Tencent, that it can cmplete their 2024 audits, accrding t tw peple at client cmpanies, in an attempt t retain as much f its business as pssible. It has als encuraged sme clients t sign cntracts fr future services in 2025.
【词汇过关】
请写出下面文单词在文章中的中文意思。
1.ban 英 [bæn] 美 [bæn]n. __________________________________
2.ver 英 [ˈəʊvə] 美 [ˈʊvər]prep. __________________________
3.authrity n. __________________________
4.cllapsed 英 [kəˈlæpst] 美 [kəˈlæpst]adj. __________________________
5.cllapse v.__________________________
6.inflate 英 [ɪnˈfleɪt] 美 [ɪnˈfleɪt]v. __________________________
7.accmpany 英 [əˈkʌmpəni] 美 [əˈkʌmpəni]v. __________________________
8.fine 英 [faɪn] 美 [faɪn]n. __________________________
9.reassure 英 [ˌriːəˈʃɔː] 美 [ˌriːəˈʃʊr]v. __________________________
10.retain 英 [rɪˈteɪn] 美 [rɪˈteɪn]v. __________________________
【词块学习】
请从文章中找到下面中文相对应的文词块。
1.__________________________________ 准备应对
2.__________________________________ 公共场所吸烟的禁令
3.__________________________________ 中国监管部门
4.__________________________________ 作为……的一部分
5.__________________________________ 紧随……之后
6.__________________________________ 夸大利润
7.__________________________________ 夸大项目的重要性
8.__________________________________ 未能履行金融义务，未能偿还贷款或债务（金融术语）
9.__________________________________ 未能按时支付房贷
10.__________________________________ 未能偿还贷款
11.__________________________________ 无保留意见；健康证明；权威机构开具
12.__________________________________ 伴随某人
13.__________________________________ 伴随某物
14.__________________________________ 停车罚款
15.__________________________________ 加大，提升
16.__________________________________ 提高生产
17.__________________________________ 加大力度打击犯罪
18.__________________________________ 备受打击的（hit by a crisis）（adj.）
19.__________________________________ 国内生产总值（GDP）
20.__________________________________ 以此，试图
21.__________________________________并不一定成功
拓展练习阅读理解
This year, my tw ldest sns asked me t sign them up fr pian lessns. Fr certain reasns, I decided it wuld als be a gd time fr me t take up the pian again, after 30 years.
As a child, I learned nt just the pian, but the cell. I played in tw rchestras and sang in the schl chir. N ne frced me t d any f it, but it wasn’t quite a free chice either. When yu are the apprval-addicted daughter f an ver-invested mther, n ne needs t apply frce. My mm and I were well matched partners in the dance f unspken expectatin and apprval-seeking. I did her frcing fr her.
Fr my mther, my musical industriusness wasn’t s much abut achievement as identity. She was American by birth, and after marrying my university prfessr father and mving t Lndn, she spent a decade wrking t be accepted int the impatient, fraught wrld f British intellectual sciety.
In this envirnment, a diligent daughter lugging a giant cell was a tiny amunt f cultural capital, a ticket t belnging. As much as anything culd, music made me int the persn my mther needed me t be, s that she culd be the persn she needed t be, in rder t escape wh she actually was.
And fr my part, althugh I never truly believed that my mther’s lve was cnditinal, I did have the suspicin that there was a perfrmance- related bnus in there.
It was flish t think that taking up the pian at the same time as my wn children wuld be emtinally uncmplicated. Or perhaps the cmplicatin was exactly why I sught it ut. Smehw, the pian lessns turn me int bth my childhd self, seeking my mther’s apprval, and int my mther herself, putting the same high expectatins n my wn children.
My mther was lucky in that I was temperamentally (性情地) suited t the rle she assigned me. My sns are nt s much s. They are rambunctius and restless, nt wired fr lengthy sessins f sitting still and reflecting well n me.
Uncnditinal lve may be at the defining heart f parenthd, but smetimes it can feel impssible t accmmdate uncnditinal lve t the wrldly practices f day-t-day parenting. The whle jb seems set up fr cnditinality: It wuld be dishnest t pretend that we have n stake in wanting ur children t reflect ur wn values and preferences.
I’m disappinted when my sns wn’t play their rle in the script I have written fr them, but deep dwn, I’m als a little thrilled. They are maddeningly, glriusly resistant t the pressure. A secret part f me is delighted by their raging demands fr full persnhd — beynd my prjectins and hpes and fears. By the life they claim.
29．The underlined sentence in paragraph tw means ______.
A．the authr demanded t learn musical instruments ut f pure lve
B．the authr frced her mum t sign her up fr pian lessns against her will
C．the authr’s mm pushed her t learn musical instruments fr her wn sake
D．the authr ffered t learn musical instruments t btain her mm’s apprval
30．The authr’s mther think f the authr’s musical industriusness as ______.
A．a symbl mre f family achievement than f scial identity
B．a way fr her t fit int the British intellectual sciety at that time
C．prf f her ability t be a qualified mther in frnt f her husband
D．a result f her selfless cultivatin mre than the authr’s wn diligence
31．Which f the fllwing is TRUE frm the authr’s perspective?
A．She desn’t care abut her sns’ levels f playing musical instruments.
B．She has a mixed feeling twards her sns’ reluctance t practise musical instruments.
C．She feels srrwful because her sns are unlikely skilled at playing musical instruments.
D．She is still cnvinced that her sns culd be as talented n musical instruments as she was.
32．Which f the fllwing might be the best title fr the passage?
A．Can Musical Talents Really be Inherited?
B．Can We Really Frce Our Children t Lve Music?
C．Can We Really Lve Our Children Uncnditinally?
D．Can Playing Instruments Help Us Fit int Intellectual Sciety?
外刊精选答案
【词汇过关】
请写出下面文单词在文章中的中文意思。
1.ban 英 [bæn] 美 [bæn]n. 禁令
2.ver 英 [ˈəʊvə] 美 [ˈʊvər]prep. 因为
3.authrity n. 权威
4.cllapsed 英 [kəˈlæpst] 美 [kəˈlæpst]adj. 倒塌的；崩溃的
5.cllapse v. 倒塌；崩溃
6.inflate 英 [ɪnˈfleɪt] 美 [ɪnˈfleɪt]v. 夸大，虚报
7.accmpany 英 [əˈkʌmpəni] 美 [əˈkʌmpəni]v. 伴随，陪同
8.fine 英 [faɪn] 美 [faɪn]n. 罚款
9.reassure 英 [ˌriːəˈʃɔː] 美 [ˌriːəˈʃʊr]v. 使安心，使消除疑虑
10.retain 英 [rɪˈteɪn] 美 [rɪˈteɪn]v. 保持，保住
【词块学习】
请从文章中找到下面中文相对应的文词块。
1.brace fr smething准备应对
2.a ban n smking in public areas 公共场所吸烟的禁令
3.Chinese authrities中国监管部门
4.as part f作为……的一部分
5.cme after紧随……之后
6.inflate prfits 夸大利润
7.inflate the imprtance f the prject 夸大项目的重要性
8.default n（金融术语）未能履行金融义务，未能偿还贷款或债务
9.default n mrtgage payments 未能按时支付房贷
10.defaulted n lans 未能偿还贷款
11.a clean bill f health无保留意见；健康证明；权威机构开具
12.accmpany smebdy 伴随某人
13.accmpany smebdy/smething by/with smething 伴随某物
14.parking fine 停车罚款
15.step up smething加大，提升
16.step up prductin 提高生产
17.step up effrts t fight crime 加大力度打击犯罪
18.crisis-hit adj. 备受打击的（hit by a crisis）
19.grss dmestic prduct国内生产总值（GDP）
20.in an attempt t以此，试图
21.in an attempt t 中的 attempt 隐含"尝试"的含义，并不一定成功。
【全文翻译】
普华永道因恒大审计将在中国面临禁业六个月
普华永道中国已告知其客户，预计中国有关部门将对其实施为期6个月的业务禁令，作为对其就已崩盘的房地产开发商恒大集团的审计工作的处罚之一，禁令最早将于9月开始执行。
在对普华永道实施禁令之前，今年3月，中国证券监管机构曾披露，恒大集团在2021年陷入债务违约，此前两年里，恒大内地业务虚增收入近800亿美元（约合5641亿元人民币），而普华永道中国为其出具了“无保留意见”的审计报告。
除业务禁令之外，普华永道可能还将被同时处以巨额罚款，这将是中国监管机构对一家“四大”会计师事务所采取的最严厉的措施。与此同时，中国政府正加大对审计机构在金融丑闻中所扮演角色的审查力度。此次丑闻涉及的是备受打击的房地产行业，该行业曾一度占到中国国内生产总值（GDP）的四分之一左右。
中国内地上市企业和国企客户只构成普华永道中国收入的一小部分。据其客户公司的两名知情人士透露，普华永道正积极安抚其在境外上市的大客户（包括中国互联网巨头阿里巴巴和腾讯），保证其能够完成2024年的审计工作，以此尽可能多地留住业务。该事务所还劝说一些客户为未来2025年的服务签署合同。
29．D 30．B 31．B 32．C
【导语】本文是一篇夹叙夹议文。作者从自己的经历讲述了对于父母无条件的爱的看法。
29．词句猜测题。根据文章第二段划线处上句“When yu are the apprval-addicted daughter f an ver-invested mther, n ne needs t apply frce. My mm and I were well matched partners in the dance f unspken expectatin and apprval-seeking. (如果你是过度投入的母亲的女儿，那么没有人需要使用武力。在无言的期待和寻求认同的舞蹈中，我和妈妈是非常般配的一对。)”可知，作者主动提出学习乐器以获得母亲的认可。故选D。
30．推理判断题。根据文章第三段“Fr my mther, my musical industriusness wasn’t s much abut achievement as identity. She was American by birth, and after marrying my university prfessr father and mving t Lndn, she spent a decade wrking t be accepted int the impatient, fraught wrld f British intellectual sciety. (对我母亲来说，我在音乐上的勤奋与其说是成就，不如说是身份。她出生在美国，在嫁给我的大学教授父亲并搬到伦敦后，她花了10年的时间努力工作，以便被英国知识分子社会这个不耐烦、充满忧虑的世界所接受。)”可知，作者的母亲认为作者在音乐上的勤奋是她融入当时英国知识界的一种方式。故选B。
31．细节理解题。根据文章最后一段“I’m disappinted when my sns wn’t play their rle in the script I have written fr them, but deep dwn, I’m als a little thrilled. (当我的儿子们不能在我为他们写的剧本中扮演他们的角色时，我很失望，但在内心深处，我也有点激动。)”可知，作者对于儿子们不愿练习乐器，一方面是失望，另一方面是激动，作者的心里感受是复杂的。故选B。
32．主旨大意题。根据文章第五段“And fr my part, althugh I never truly believed that my mther’s lve was cnditinal, I did have the suspicin that there was a perfrmance- related bnus in there. (对我来说，虽然我从来没有真正相信我母亲的爱是有条件的，但我确实怀疑其中有与表现相关的好处。)”可知，作者从自己的学习乐器的经历讲述了对于父母无条件的爱的看法。C项：Can We Really Lve Our Children Uncnditinally? (我们真的能无条件地爱我们的孩子吗？)合乎题意。故选C。