2026年12月英语四级阅读理解备考精练(1)

　　四级阅读想要拿高分，既要读懂文章，更要会抓关键信息。新东方在线整理了 “2026年12月英语四级阅读理解备考精练(1)”，希望能帮助到各位同学！

　　2026年12月英语四级阅读理解备考精练(1)

　　As is known to all, the organization and management of wages and salaries are very complex. Generally speaking, the Accounts Department is __1__ for calculations of pay, while the Personnel Department is interested in discussions with the employees about pay.

　　If a firm wants to __2__ a new wage and salary structure, it is essential that the firm should decide on a __3__ of job evaluation and ways of measuring the performance of its employees. In order to be __4__, that new pay structure will need agreement between Trade Unions and employers. In job evaluation, all of the requirements of each job are defined in a detailed job description. Each of thsoe requirements is given a value, usually in "points", which are __5__ together to give a total value for the job. For middle and higher management, a special method is used to evaluate managers on their knowledge of the job, their responsibility, and their __6__ to solve problems. Because of the difficulty in measuring management work, however, job grades for managers are often decided without __7__ to an evaluation system based on points.

　　In attempting to design a pay system, the Personnel Department should __8__ the value of each job with these in the job market. __9__, payment for a job should vary with any differences in the way that the job is performed. Where it is simple to measure the work done, as in the works done with hands, monetary encouragement schemes are often chosen, for __10__ workers, where measurement is difficult, methods of additional payments are employed.

　　[A]compare

　　[B]responsible

　　[C]useful

　　[D]added

　　[E]find

　　[F]reference

　　[G]indirect

　　[H]method

　　[I]successful

　　[J]combined

　　[K]Necessarily

　　[L]capacity

　　[M]ability

　　[N]Basically

　　[O]adopt

　　Answers:

　　1.选B)。此处应填形容词。原文意思为“会计部门...计算报酬”，选项中的形容词responsible“负责任的”，useful“有用的”，indirect“间接的”，successful“成功的”，其中indirect不能与for连用，排除;剩余几项中只有B)responsible意义符合原句，其他均不符合，故排除。

　　2.选O)。此处应填动词原形。本文主题就是采用一种新的工资和薪水制度时需要注意的问题，选项中的动词原形有compare“比较”，find“找到”，adopt“采纳”，分别带入原文，只有adopt最符合原文意思，故选O).

　　3.选H)。此处应填名词。从原文看，and连接并列结构，所以要填的词应与and后面的ways意思一致，选项中的名词只有mathod = ways，故选H)method。

　　4.选I)。此处应填形容词。上文说新的工资制度需要一套决定工作评估和衡量雇员表现的方法，说的是制度“是否有用”的问题。这句说的时新的工资制度执行过程中的问题，劳资双方先期达成一致是薪酬制度成功的必要条件。形容词useful和successful，I)seccessful更符合原文意思。

　　5.选D)。此处应填动词。这个动词的宾语是point“分值”，把分值...起来to give a total value"得出总分值"，选项中有added和combined，前者指“把...相加”，后者意为“把...结合在一起”，原文指将分值相加得出总分，故D)added最符合文意。

　　6.选M)。此处应填名词。首先solve problem“解决问题”是经理们应具备的能力，选项中的capacity与ability都可以表示“能力”;前者强调的是理解的能力和接受事物的能力，而后者强调实际应用的能力，故不难判断解决问题的能力应该用M)ability。

　　7.选F)。此处应填名词。前半句指出“因为管理工作很难评估，经理的工作得分不需要参照基于分值的评估系统决定。”without reference to为固定搭配，意思是“与...无关”。故选F)reference。本文来源:考试大网

　　8.选A)。此处应填动词原形。原句中出现了the value of each job“每种工作的价值”和these in the job market“工作市场上的(工作价值)”，说明人事部门通过比较两种价值来计算工资制度。选项中只有compare表示“比较”，所以A)正确。

　　9.选K)。此处应填副词，修饰整句话。“报酬要随工作表现各方面的不同而有所改变”，选项中Necessarily“必须地”与Basically“基本地”为副词，分别带入原文，“报酬...的变化是必须的”更符合上下文意思，故排除N),选K)。

　　10.选G)。此处应填形容词。前文中提到一种情况即simple to measure the work done"易于评估的工作"，通常用现金奖励办法;而...measurement is difficult“难于评估的”，说明这些工作人员的工作不像手工工作那么直接，因而是间接的，故选项中只有G)indirect符合原句的意思。

　　以上是新东方在线英语四级频道分享的“2026年12月英语四级阅读理解备考精练(1)”。祝愿各位考生高效备考，考出优异成绩!