24. The FASB and IASB have been exactly that, cleaning up rules on stock options and pensions, for example, against hostility from special interests.

【分析】簡單句。句子主干為 The FASB and IASB have been...against hostility。cleaning up...for example 為插入語，舉例說明 against hostility from special interests。句中 that 不是代詞，也不是引導從句的關系詞，而是用來表程度。

25. But almost all have ignored the big, profitable opportunity in their backyard; the wholesale food and drink trade, which appears to be just the kind of market retailers need.

【分析】多重復合句。句子主干為 almost all have ignored the...opportunity。冒號后的部分是對 opportunity 的解釋，其中包含兩個定語從句：一個由 which 引導修飾 wholesale food and drink trade，另一個是 retailers need 修飾 market。

【譯文】但是，幾乎所有的零售商都忽略了自己行業內的巨大獲利機會，即食品和飲料的批發行業，這一行業的市場正是零售商所需要的。