2. 职称英语
  3. Corporations will soon be required to report to the government whether they have

Corporations will soon be required to report to the government whether they have

游客2025-02-25  29
问题 Corporations will soon be required to report to the government whether they have the necessary reserves to pay the pension benefits earned by their employees and that the information be published in annual reports to shareholders.
选项 A、earned by their employees and that the information be published
B、that their employees earned and that the information be published
C、that was earned by their employees with the information being published
D、earned by their employees, information that must also be published
E、earned by their employees and published the information
答案 D
解析 B、C中：用that从句来取代earned过去分词，不简洁；B中：由于第二个that之前有and，表明第二个that从句与whether从句并列。补全第二个that从句省略的内容，即：Corporation will soon be required to report to the government that the information be published，此处that是report的直接宾语，而非require的宾语，因此that从句中用be published的虚拟语气动词是无根据的。如果对此还不确认，还可参照whether从句中的时态(在该选项中该从句与that从句是并列的)，因而可排除B；同理A中that从句也错在同一个原因上；C中：benefit是复数，与was主谓不一致，同时with介词短语在employees之后，从语法上讲修饰employees，但这从逻辑上讲不通；而且，being published有“正在”的含义，这与主句的will相矛盾。E中：在published之前有一个and，表明它要么与earned属于平行结构，要么与句首的required构成平行结构，但任何一个平行结构从逻辑上都理解不通，因此答案是D：earned短语修饰benefit，information指whether从句的整个内容，意为：该信息不仅要向政府汇报，同时必须发表在公司年度报表上，让股东们知晓。
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