The European Union reached a preliminary deal to curb banker’s compensation that would drastically limit the account that can be

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问题     The European Union reached a preliminary deal to curb banker’s compensation that would drastically limit the account that can be paid in bonuses. Britain resisted the move to cap the ratio between bankers’ fixed and variable pay. In a nod to opposition from the City of London the new rules treat long-term incentives linked to equities and bonds more favourably. The deal has to be agreed on by finance ministries next week.
    The Royal Bank of Scotland, which is still majority owned by the British taxpayer five years after a government bail-out, reported an annual pre-tax loss of £5.2 billion, mostly because of an accounting quirk connected to the value of its own debts.
    RBS’s loss was put in the shade, however, when Bankia later posted a net loss for 2012 of £19 billion. The Spanish government owns just under half the bank, but that is expected soon to rise to 70%.
    A report by McKinsey underlined the impact of the financial crisis on annual cross-border capital flows, which fell by 60% from 2007 to $4.6 trillion last year. The study says that financial globalisation has "stalled" and that markets have reached an "inflection point" that could lead to a "Balkanised" structure based on local, rather than global, banking systems.
    Japan’s prime minister, Shinzo Abe, nominated Haruhiko Kuroda to become the next governor of the Bank of Japan. Mr. Kuroda is the current head of the Asian Development Bank and had been a vocal critic of the BOJ. Mr. Abe has turned the central bank’s record into a political issue, urging it to do more to help "the real economy".
    India’s government unveiled the country’s most important budget in years, as it seeks to boost output while controlling inflation. Growth has cooled rapidly to around 5%. The official forecast says that the economy will expand by up to 6.6% in 2013-2014, but the opposition is quick to point out that the estimate for this year was overly optimistic.
According to Paragraph 2, which of the following is true?

选项 A、The Royal Bank of Scotland is completely possessed by the British taxpayer.
B、The Royal Bank of Scotland suffered a great loss that led to its bankruptcy.
C、The Royal Bank of Scotland suffered the loss due to an accounting quirk.
D、The Royal Bank of Scotland lost a great sum because of a financial crisis.

答案C

解析 该题四个选项的主语都是“the Royal Bank of Scotland”,而问题已经锁定在了第二自然段,我们来一一分析。选项A中提到“completely possessed by the British taxpayer(被英国纳税人完全占有)”;而原文说的是“still majority owned by the British taxpayer(大部分仍然被英国纳税人拥有)”,故选项A错误。选项B对应该段中间部分:...reported an annual pre-tax loss of £5.2 billion.原文提及苏格兰皇家银行亏损很大,并未提到bankruptcy这样的字眼,故选项B错误。原文提到“RBS reposed an annual pre-tax loss of £5.2 billion,mostly because of an accounting quirk”,而选项C说的是“suffered the loss due to an accounting quirk”,即使不认识quirk这个词,至少我们知道选项C和原文几乎是原词复现,故为答案。选项D中出现的“financial crisis”在该段并未涉及,故属于无中生有。
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