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中西方文化差異還表現在文章布局上，西方鑒于直接了當的性格，他們的文章也開門見山交代主題;而中國人則含蓄不會直接表明立場往往迂回曲折。因此，這更有助于我們把握文章主題，今天老師就2010年考研英語text4教授大家如何進行主題的把握。

第一段：Bankers have been blaming themselves for their troubles in public. Behind the scenes, they have been taking aim at someone else: the accounting standard-setters. Their rules, moan the banks, have forced them to report enormous losses, and it’s just not fair. These rules say they must value some assets at the price a third party would pay, not the price managers and regulators would like them to fetch.首段依舊在闡述一個現象，指出了兩方的矛盾，bankers和the accounting standard-setters，一般涉及到兩方矛盾的，總能體現出作者的態度，一般在下文會有提示信息。

第二段首句：Unfortunately, banks’ lobbying now seems to be working.對于這種需要鑒別作者態度的文章，要認真揣摩關鍵詞的隱含意義，比如Unfortunately，銀行一方的游說起作用了，這是表明作者站在另一方的立場。

中間各段落(瀏覽)三：After a bruising encounter with Congress, America’s Financial Accounting Standards Board (FASB) rushed through rule changes.四：European ministers instantly demanded that the International Accounting Standards Board (IASB) do likewise.在三四段我們瀏覽的時候回模糊的看到有兩個機構的出現，并且都采取了類似的做法，而做法是針對rule change的，出現rule是在第一段，由accounting standard-setters制定的，顯然這兩個機構的做法是站在bank的立場。五：It was banks that were on the wrong planet, with accounts that vastly overvalued assets.這里明顯出現了作者的態度，是銀行錯誤，還用了強調句加以說明。

末段：To 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 from special interests. But by giving in to critics now they are inviting pressure to make more concessions.這段在論述作者提出的解決辦法，更多針對的是bank一方，還提及這兩個機構之前做法欠妥。

因此，總結來看，這篇文章結構：指出兩派矛盾:bank & accounting standard-setters---unfortunately(暗含作者態度)---兩個機構針對一方(accounting standard-setters)---亮出作者態度(banks were wrong)---解決辦法。該篇文章未涉及到主題題目，但是對于主題的把握也有助于其他題目的解答。

這一系列文章是從整體上讓大家把握，比較詳實，拋磚引玉，希望大家沿著這路數自己分析考研英語文章，抓主題，慢慢來，欲速則不達。祝大家復習順利，考研順利。