主旨题（Main Idea Questions）
考查对全文核心论点的把握能力，常见问法包括：
- What is the main purpose of the passage?
- The author's primary concern is to...
- Which of the following best expresses the main idea?
真题示例（2022年真题）：
The passage primarily focuses on:
A) Criticizing the rigidity of current international accounting standards
B) Proposing a framework for adaptive financial reporting under uncertainty
C) Analyzing the impact of blockchain technology on audit procedures
D) Comparing historical and contemporary approaches to revenue recognition
解题要点：
- 首段首句与末段首句常含主旨线索
- 注意转折词后（however, but, yet）的强调内容
- 重复出现的核心术语（如"prudence principle"）往往是题眼
- 警惕“以偏概全”干扰项（用细节冒充主旨）
细节题（Detail Questions）
考查对具体信息的精准提取能力，占阅读部分60%以上分值。常见问法：
- According to the passage, which of the following is true about...?
- The author mentions X in order to illustrate...
- It is stated in paragraph 3 that...
真题示例（2023年真题）：
According to the text, IFRS 16's implementation has primarily affected:
A) The calculation of operating leverage ratios
B) The classification of lease expenses in income statements
C) The valuation methodology for intangible assets
D) The disclosure requirements for related-party transactions
解题要点：
- 定位词优先选择数字、专有名词、否定词（not, never）
- 同义替换是命题核心——原文“capital lease”对应选项“finance lease”
- 注意限定词（exclusively, solely, merely）的陷阱
- 选项中出现绝对化表述（always, all）时需高度警惕
词汇题（Vocabulary in Context）
考查在专业语境中理解词义的能力，重点覆盖三类词汇：
- 会计术语：e.g., provision（准备金）≠provision（供应）
- 多义词语境义：e.g., turnover在财务语境中指“周转率”
- 学术高频词：e.g., methodology, implication, contingency
真题示例（2023年真题）：
In the context of paragraph 2, the word "prudence" most nearly means:
A) Financial conservatism in asset valuation
B) Personal caution in investment decisions
C) Legal compliance with tax regulations
D) Administrative efficiency in reporting
解题要点：
- 代入法：将选项代入原文看是否逻辑通顺
- 词根分析：con=共同，ven=来→convene=召集
- 对比排除：注意近义词差异（e.g., affect vs. effect）
- 建立专业词汇本：重点积累200+高频会计术语