A businessman must keep records of the money he takes in and the money he spends. The work of keeping such records is called bookkeeping. The work of deciding how the records should be set up is called accounting. An accountant also finds out, by studying the records, whether or not a business is doing well. The accountant must know many things about the business.
Suppose a man owns a small clothing store, he keeps records that show that he spent money for newspaper advertising and for suits, shirts, shoes, and neckties to sell to his customers. He had to pay a young man to help him in the store. He also paid rent and had other expenses.
At the end of the year, he must take an inventory. That is, he counts how many pieces of clothing he has on hand. Then he must find out exactly how many he sold, how much money he took in, and how much money he spent in running the business. If he took in more than he spent, he made a profit for the year. If he spent more than he took in, he suffered a loss. He depends on his store accounting records to get all this information.
The owner of a small clothing store can keep records without much trouble. But a big oil company or a big bank has many difficult accounting problems. The company must know how much money is to be paid by its debtors and how much it owes other companies for supplies. It must know how much it has lost in depreciation, or wear and tear of its equipment. All of this information must be kept in the company’s accounts. Big companies employ many accountants.
After a company’s accountants finish their yearly count, their work must be officially examined. Experts from outside company double-check the records to be sure the accounts are correct.
1. According to the passage, a clothing store owner needs to keep records of the money he spends for ______.
A. clothing only B. newspaper advertising
C. all necessary expenses D. housing
2. After taking an inventory, if the owner found that he had got more money than he had spent, he made _______.
A. a profit B. a loss C. an income D. an interest
3. A small store owner can usually keep records _______.
A. with difficulty B. easily
C. without any help D. without working
4. In big companies, after the accountants finish the yearly count, _______.
A. the work will be well done B. no one will check it
C. the records will be finished D. experts will check the records
If your boss asks you to work in Moscow this year, he’d better offer you more money to do so — or even double that depending on where you live now．That’s because Moscow has just been found to be the world’s most expensive city for the second year in a row by Mercer Human Resources Consulting．
Using the cost of living in New York as a base, Mercer determined Moscow is 34．4 percent more expensive including the cost of housing, transportation, food, clothing, household goods and entertainment．
A two-bedroom flat in Moscow now costs $4,000 a month; a CD $24．83, and an international newspaper $6．30, according to Mercer．By comparison, a fast food meal with a hamburger （汉堡包） is a steal at $4．80．
London takes the No．2 place, up from No．5 a year ago, thanks to higher cost of housing and a stronger British pound relative to the dollar．Mercer estimates （估算） London is 26 percent more expensive than New York these days．Following London closely are Seoul and Tokyo, both of which are 22 percent more expensive than New York, while No．5 Hong Kong is 19 percent more costly．
Among North American cities, New York and Los Angeles are the most expensive and are the only two listed in the top 50 of the world’s most expensive cities．But both have fallen since last year’s study — New York came in 15th, down from 10th place, while Los Angeles fell to 42nd from 29th place a year ago．San Francisco came in a distant third at No．54, down 20 places from a year earlier．
Toronto, meanwhile, is Canada’s most expensive city but fell 35 places to take 82nd place worldwide．In Australia, Sydney is the priciest place to live in and No．21 worldwide．What do the underlined words “a steal” in Paragraph 3 mean?
| A．an act of stealing | B．something delicious |
| C．something very cheap | D．an act of buying |
London has become the second most expensive city because of ______．
| A．the high cost of clothing |
| B．the stronger pound against the dollar |
| C．its expensive transportation |
| D．the high prices of fast food meals |
Which city is the third most expensive on the list?
| A．Tokyo． | B．Hong Kong． | C．Moscow． | D．Sydney． |
Which city has dropped most on the list in North America?
| A．New York． | B．Los Angeles． | C．San Francisco． | D．Toronto． |
Vending machines （投币式自动售货机） are found in 16% of U．S．elementary schools, 52% of middle schools and 88% of high schools．About 22% of students in grades 1 through 12 buy food in vending machines each day—and those purchases added an average of 253 calories to their diets, according to a new study in the September issue of the Journal of School Health．
Just to be clear, those were not 253 calories' worth of tofu, yogurt or carrot．The most popular vending machine items included soft drinks, candy, chips, crackers, cookies, cakes and ice cream．On the plus side （好的方面）, kids also bought low-fat milk, fruit juice and even fruit, the study found．
But the eventual effect on kids' diets was not good．Those who bought from vending machines ate an average of 156 grams of sugar per day, compared with 146 grams for those who abstained （节制）．They also consumed less fiber, iron and vitamin B．
One silver lining: Vending machine customers ate 4% less sodium （钠） than other students--an average of 3,287 milligrams per day compared with 3,436 mg for those who didn't buy from vending machines．That's probably because the extra snacks made kids too full to eat as much at mealtimes, when dishes are especially Salty．In any event, kids should eat no more than 1,200 to 1,500 mg of sodium each day, according to the Mayo Clinic．Even for adults, the government recommends a daily limit of 2,300 mg．
Overall, vending machines in school appear to be a threat to children's health．The researchers calculated that all that snacking adds up to about14 extra pounds per child per school year．For some students this might be a serious contributor to weight issues．The study was based on data collected from 2,309 children nationwide for the third School Nutrition Dietary Assessment Study, which was
conducted by the U．S．Department of Agriculture's Food and Nutrition Service．The students using vending machines take in less of all the following EXCEPT ．
| A．sugar | B．fiber | C．vitamin | D．iron |
The underlined words “One silver lining” mean “”．
| A．a discouraging condition at present |
| B．a bright side of a difficult situation |
| C．an urgent warning from health experts |
| D．an increasing concern from the public |
Why do kids buying food from vending machines take less salt probably?
| A．They prefer less salty food． |
| B．They have formed healthy eating habits． |
| C．They eat less food at mealtimes． |
| D．They take less junk food as snacks． |
What's the purpose of the text?
| A．To teach children a balanced diet． |
| B．To introduce the finding of a new study． |
| C．To remind parents of children's health． |
| D．To tell the history of vending machines． |
A simple piece of clothesline hangs between some environmentally friendly Americans and their neighbors．
On one side stand those who see clothes dryers （干衣机） as a waste of energy and a major polluter of the environment．As a result, they are turning to clotheslines as part of the “what-I-can-do environmentalism．”
On the other side are people who are against drying clothes outside, arguing that clotheslines are unpleasant to look at．They have persuaded Homeowners Associations （HOAs） access the U．S．to ban outdoor clotheslines, because clothesline drying also tends to lower home value in the neighborhood．
This has led to a Right-to-Dry Movement that is calling for laws to be passed to protect people’s right to use clotheslines．So far, only three states have laws to protect clothesline．Right-to-Dry supporters argue that there should be more．
Matt Reck, 37, is the kind of eco-conscious（有生态意识的）person who feeds his trees with bathwater and reuses water drops from his air conditioners to water plants．His family also uses a clothesline．But on July 9, 2007, the HOA in Wake Forest, North Carolina, told him that a dissatisfied neighbor had telephoned them about his clothesline．The Recks paid no attention to the warning and still dried their clothes on a line in the yard．“Many people say they are environmentally friendly but they don’t take matters into their own hands,” says Reck．The local HOA has decided not to take any action, unless more neighbors come to them．
North Carolina lawmakers are saying that banning clotheslines is not the right thing to do．But HOAs and housing businesses believe that clothesline drying reminds people of poor neighborhoods．They worry that if buyers think their future neighbors can’t even afford dryers, housing prices will fall．
Environmentalists say such worries are not necessary, and in view of global warming, that idea needs to change．As they say, “The clothesline is beautiful．Hanging clothes outside should be encouraged．We all have to do at least something to slow down the process of global warming．” One of the reasons why supporters of clothes dryers are trying to ban clothesline drying is that ______．
| A．clothes dryers are more efficient |
| B．clothesline drying reduces home value |
| C．clothes dryers are energy-saving |
| D．clothesline drying is not allowed in most U．S．states |
Who are in favor of clothesline drying?
| A．Housing businesses. |
| B．Environmentalists． |
| C．Homeowners Associations． |
| D．Reck’s dissatisfied neighbors． |
What is mainly discussed in the text?
| A．Clothesline drying: a way to save energy and money． |
| B．Clothesline drying: a lost art rediscovered． |
| C．Opposite opinions on clothesline drying． |
| D．Different varieties of clotheslines． |
Questionnaire(调查表，问卷)
Read the questions and answer YES or NO, then you will find out how good you are.
1. When you don 't understand something, you ask questions.□
2. You like listening to older people talk about the past.□
3. You think that you can learn something interesting from everyone around you. □
4. You are brave enough when you have to talk to people you don't know.□
5. You enjoy reading books about famous people.□
6. You always see and talk to different people.□
7. You are interested in learning new ways of doing things.□
8. You enjoy sharing experiences with friends and learning from people of all ages. □
9.You talk a lot about yourself.□
10. Even if you are often wrong, you make your own decisions.□
11.You hate teaching what you are good at: sports, technology, whatever.□
12.Your parents don't understand you, so you don't talk to them much.□
SCORE(打分数) NOW!
Score 2 points if you answer YES to each of the first 8 questions, and 0 if you choose NO.
Score 2 points if you answer NO to each of the last 4 questions, and 0 if you choose YES.
--------------------------------------------------------------------------------------------------------------------------------
18—24 You are friendly and open-minded. You make people feel important by listening to what they have to say. You'll probably succeed in learning al1 kinds of interesting things. Good for you!
10--16 Remember that every single person you know can teach you something. You will greatly make your life rich and colorful.
0- 8 About 400 years ago, a famous writer wrote, "No man is an island. "This is still useful today. Try to be more open and interested in people around you.If you say "YES" to all these questions , you'll get ____ points.
| A．12 | B．16 | C．20 | D．24 |
When you score 22 points, you are _____.
| A．shy and nervous | B．silent and serious |
| C．open and friendly | D．brave and strong |
"No man is an island." in the text probably means that _____.
| A．the famous writer was very clever |
| B．everything is the same as 400 years ago |
| C．you will feel happy if on an island |
| D．you can not live alone in the world |
Thanksgiving(感恩节) Day was near. The first grade teacher gave her class a fun task——to draw a picture of something for which they were thankful.
Most of the class would celebrate the holiday with turkey(火鸡) and other traditional goodies(好吃的东西) of season. These, the teacher thought, would be the subjects of her students’ art. And they were. But Douglas made a different kind of picture. He drew a hand. Nothing else. Just an empty hand. Douglas was a different kind of boy. Most of the time, as other children played together, Douglas was likely to stand close by her side. Everyone could guess the pain he felt from his eyes.
His picture interested other students. Whose hands could it be? One child guessed it was the hand of a farmer, because farmers raise turkeys. Another suggested a police officer, because the police protect and care for people. Still others guessed it was the hand of God, for Gold feeds us.
The teacher stopped at Douglas desk, bent down, and asked him whose hand it was. The little boy looked away and said, “ It’s yours, teacher.”
She recalled the times she had taken his hand and walked with him here and there. How often had she said, “Take my hand, Douglas, we’ ll go outside.” or, “ Let me show you how to hold your pencil.” Douglas was thankful for his teacher’s hand. It means much to Douglas. He might not always say thanks, but he’ll remember the hand that reaches out. She wiped her tears away and went on with her work.What did most students think of when given the task?
| A．Hand | B．Turkey | C．God | D．Farmer |
Douglas drew an empty hand in order to_____.
| A．show thanks to his teacher | B．ask for a turkey |
| C．attract other students’ attention | D．make the teacher cry |
How did the teacher feel when Douglas told her the answer?
| A．Sad | B．Happy | C．Moved | D．Interested. |
The underlined word “recall” in paragraph 5 means_____.
| A．pass | B．spend | C．waste | D．remember |