Section II Reading Comprehension
Part B
Directions:The following paragraphs are given in a wrong order. For questions 41-45, you are required to reorganize these paragraphs into a coherent text by choosing from the list A-H and filling them into the numbered boxes. Paragraphs F, B, and D have been correctly placed. Mark your answers on the ANSWER SHEET. (10 points)
[A] But by breaking away from this image, and reclaiming the term "accountant" to speak to a wider range of everyday activities, we can understand the often positive role accounting plays in our lives. Accounting is in fact one of the oldest forms of communication in human history, intrinsically linked from its origins with numerical, often financial, information. The word itself comes from the Latin computare, meaning to reckon together; a later French term tied it specifically to the counting of money, and over time this narrowed into today's association of accounting with the counting of money by a qualified professional.
[B] On a simple level, household budgeting can be considered a form of everyday accounting, close to Aristotle's conception of economics as household management, the kind of accounting we do when we pay bills, balance budgets, or a child fills a piggy bank. Instagram accounts like moneymum are good examples of this same impulse, closely tied to financial accounting yet rooted in the realities of everyday, kitchen-table economics.
[C] Thinking about accounting this way takes us back to Aristotle's economics: we account, at bottom, to foster, nurture or reckon with our relationships with each other. This may also clarify the link between accounting and accountability. When someone expects us to give an account, it is often because they want to hold us to account, and in justifying our actions, we are at least implying that we have something to reckon for.
[D] With this understanding of accounting as communication, we can begin to see the wider forms of accounting we all practise: reviewing a product we bought online, say, or justifying our actions during a workplace performance review. In my own research, I have studied two further examples, social media posts and protest songs, where users and protesters alike are, in effect, everyday accountants, communicating information and managing social relationships by doing so.
[E] Yet realising what we do as everyday accounting can also reveal our positive interdependencies: when we listen to songs together at a concert, or save for a holiday with friends, we are accounting in ways that connect us, accounts that are about hope, love and friendship, not only about being held to account. So accounting is not only the domain of professional accountants; at heart it is a form of communication, and we are all everyday accountants.
[F] When asked to think about accounting, most people imagine numbers, calculators, spreadsheets and offices populated by smart-suited bean counters hunched over reports. You most certainly think about money.
[G] Yet we can take everyday accounting even further, beyond the sums. Aristotle also conceived of economics as the general managing of relationships, a form of "social accounting". Even when a company publishes its financial statements, it does so primarily to reassure shareholders that their money is being well spent, which means that, from this perspective, accounting is not really about money at all, but about communication and transparency between people.
[H] However, this need not be the only way of thinking about accounting. Alongside the dominant definition of managing finances, another has developed, by which accounting is understood more broadly as the language by which people justify their behaviour to others. In this sense accounting isn't just counting, but also measuring, recording, explaining and evaluating, the giving of accounts, something we already do in our everyday lives.
F → 41 → 42 → B → 43 → D → 44 → 45
附注：根据历年考研英语真题阅读题源外刊等，摘选最新文章，模拟仿真出题。
参考答案见以下。
Quick look：F→41.A→42.H→B→43.G→D→44.C→45.E
F（刻板印象：会计＝数钱）→A（打破印象，回归词源，narrowing到"专业会计"的传统定义）→H（However转折，引出"证明自己行为合理"的宽泛定义）→B（举例一：家庭预算+Instagram，仍与钱相关）→G（Yet更进一步，脱离钱，引出亚里士多德"社会性核算"）→D（在"沟通"这一理解下，举出更多例子+作者本人研究：社交媒体帖子、抗议歌曲）→C（回到亚里士多德，引出"问责"这层意涵）→E（Yet转向正面情感角度，收束到"人人都是日常会计"的结论）。
【参考译文】
[F] 提到会计，大多数人脑海中浮现的是数字、计算器、电子表格，以及一群身穿笔挺西装、埋头查阅报表的“算账人”——当然，人们肯定会联想到金钱。
[A] 然而，若能打破这种刻板印象，赋予“会计”一词更广泛的日常含义，我们便能理解会计在生活中往往扮演着积极的角色。事实上，会计是人类历史上最古老的交流方式之一，其起源便与数字信息（通常涉及财务）有着内在联系。“Accounting”（会计）一词源自拉丁语“computare”，意为“共同计算”；后来法语中出现了一个相关术语，特指金钱的清点；随着时间推移，这一概念逐渐演变为如今人们普遍认知的——由具备资质的专业人士进行的金钱核算工作。
[H] 不过，这并非看待会计的唯一视角。除了“管理财务”这一主流定义外，另一种理解也应运而生：会计被视为一种语言，人们借此向他人阐明并证明自己行为的合理性。从这个意义上讲，会计不仅仅是算账，更涵盖了计量、记录、解释、评估以及“做出交代”等过程——而这些，正是我们日常生活中习以为常的行为。
[B] 简单来说，家庭预算管理便可视为一种日常会计活动，这与亚里士多德将经济学定义为“家庭管理”的理念不谋而合。无论是支付账单、平衡收支，还是孩子往存钱罐里投币，都属于此类会计行为。Instagram上的“moneymum”等账号便是这种内在动力的生动体现：它们既与财务会计紧密相关，又深深植根于日常生活的“餐桌经济”现实之中。
[G] 我们甚至可以将日常会计的概念进一步延伸，超越单纯的数字计算。亚里士多德曾将经济学构想为对人际关系的总括性管理，即一种“社会会计”。即便企业发布财务报表，其主要目的也是为了让股东确信资金得到了妥善使用；由此可见，从这一角度来看，会计的核心其实并非金钱本身，而是人与人之间的沟通与透明度。
[D] 一旦我们将会计理解为一种沟通方式，便能发现我们每个人都在实践着更广泛意义上的会计活动：比如撰写网购产品的评价，或者在职场绩效评估中为自己的行为做出合理解释。在我自己的研究中，我考察了另外两个例子——社交媒体帖子和抗议歌曲。在这些情境下，无论是社交媒体用户还是抗议者，实际上都在进行一种“日常会计”活动，通过这种方式传递信息并维系社会关系。
[C] 以这种视角看待会计，会让我们回溯到亚里士多德的经济学思想：归根结底，我们进行“会计”活动，是为了培育、滋养或审视彼此间的关系。这也有助于阐明“会计”（accounting）与“问责”（accountability）之间的联系。当他人要求我们“做出交代”（give an account）时，往往是希望追究我们的责任；而我们在为自己的行为辩护时，至少也暗示了自己有某种需要交代或承担的事项。
[E] 然而，若能意识到我们的行为其实就是一种“日常会计”，我们便能发现彼此之间积极的相互依存关系：无论是在音乐会上共赏乐曲，还是与朋友一道为度假储蓄，我们都在进行着一种能将彼此联结起来的“会计”活动——这种“会计”关乎希望、爱与友谊，而不仅仅是关于被追究责任。因此，会计并非专业会计师的专属领域；其本质上是一种沟通方式，而我们每个人都是“日常会计师”。
附注：