中西方文化差异还表现在文章布局上，西方鉴于直接了当的性格，他们的文章也开门见山交代主题;而中国人则含蓄不会直接表明立场往往迂回曲折。因此，这更有助于我们把握文章主题，今天爱语吧考研英语老师就2010年考研英语text4教授大家如何进行主题的把握。

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.首段依旧在阐述一个现象，指出了两方的矛盾，bankers和the accounting standard-setters，一般涉及到两方矛盾的，总能体现出作者的态度，一般在下文会有提示信息。

第二段首句：Unfortunately, banks' lobbying now seems to be working.对于这种需要鉴别作者态度的文章，要认真揣摩关键词的隐含意义，比如Unfortunately，银行一方的游说起作用了，这是表明作者站在另一方的立场。

中间各段落(浏览)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.在三四段我们浏览的时候回模糊的看到有两个机构的出现，并且都采取了类似的做法，而做法是针对rule change的，出现rule是在第一段，由accounting standard-setters制定的，显然这两个机构的做法是站在bank的立场。五：It was banks that were on the wrong planet, with accounts that vastly overvalued assets.这里明显出现了作者的态度，是银行错误，还用了强调句加以说明。

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.这段在论述作者提出的解决办法，更多针对的是bank一方，还提及这两个机构之前做法欠妥。

因此，总结来看，这篇文章结构：指出两派矛盾:bank and accounting standard-setters---unfortunately(暗含作者态度)---两个机构针对一方(accounting standard-setters)---亮出作者态度(banks were wrong)---解决办法。该篇文章未涉及到主题题目，但是对于主题的把握也有助于其他题目的解答。

这一系列文章是从整体上让大家把握，比较详实，抛砖引玉，希望大家沿着这路数自己分析考研英语文章，抓主题，慢慢来，欲速则不达。祝大家复习顺利，考研顺利。