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

Letters to the next president
Dear Mr. President:
I would like to personally thank you for your time and concern for our great country. I would like to take a few minutes to address a few concerns that I have with the United States.
First of all, I would like to address the war. In my opinion, we should have never been involved with Iraq to the extent that we are now. I believe we should pull our troops out. However, I think there should be a time table that we follow but the time table should not be released（发布） because the enemy does not need to know when we are going to pull out. Also, the war takes out a ton of our money, which leads me to my next issue.
The economy right now, in the opinion of many Americans is the biggest issue with which we are facing right now. No one can predict what will happen one day or the next. The obvious thing to do is to put 700 billion dollars in the economy, but that bill failed and was rejected by the House of Representatives(众议院). Instead of putting 700 billion dollars in, I think the money should be equally distributed among Americans to pay off their debts. I'm not sure if this would work, but I think it is a positive alternative(替代) we could take.
My final issue I would like to call to your attention is teacher's salaries. The high school students of today are America's future. In a way, America's future depends greatly on the high school teachers of America. Saying this, it is sad that teacher's salaries are where they are. While teachers are working harder and harder every day to teach high school students, CEO's of big companies that are driving our countries economy into the ground are getting bonuses. I'm not saying that teacher's salaries should be the same of CEO's of companies, but I do strongly believe that action should be taken to increase the salaries of teachers because they have one of the most important jobs in America - - preparing our country for the future.
Once again, thank you for your time and your effort you put in to making this great country a better place.
Sincerely, Walker
【小题1】What's the author's attitude towards the Iraq War?

Letters to the next president

Dear Mr. President:

I would like to personally thank you for your time and concern for our great country. I would like to take a few minutes to address a few concerns that I have with the United States.

First of all, I would like to address the war. In my opinion, we should have never been involved with Iraq to the extent that we are now. I believe we should pull our troops out. However, I think there should be a time table that we follow but the time table should not be released（发布） because the enemy does not need to know when we are going to pull out. Also, the war takes out a ton of our money, which leads me to my next issue.

The economy right now, in the opinion of many Americans is the biggest issue with which we are facing right now. No one can predict what will happen one day or the next. The obvious thing to do is to put 700 billion dollars in the economy, but that bill failed and was rejected by the House of Representatives(众议院). Instead of putting 700 billion dollars in, I think the money should be equally distributed among Americans to pay off their debts. I'm not sure if this would work, but I think it is a positive alternative(替代) we could take.

My final issue I would like to call to your attention is teacher's salaries. The high school students of today are America's future. In a way, America's future depends greatly on the high school teachers of America. Saying this, it is sad that teacher's salaries are where they are. While teachers are working harder and harder every day to teach high school students, CEO's of big companies that are driving our countries economy into the ground are getting bonuses. I'm not saying that teacher's salaries should be the same of CEO's of companies, but I do strongly believe that action should be taken to increase the salaries of teachers because they have one of the most important jobs in America - - preparing our country for the future.

Once again, thank you for your time and your effort you put in to making this great country a better place.

Sincerely, Walker

1.What's the author's attitude towards the Iraq War?

A．Supportive        B．Objective(客观的)   C．Negative          D．Positive

2.What's true about the time of pulling the troops out?

A．We should pull the troops out without delay.

B．There is no need to have a time table to follow.

C．The public has the fight to know the time table.

D．We should keep the time secret from the enemy.

3.According to the author, the 700 billion dollars__________

A．is the biggest issue with which we are facing right now.

B．has been accepted by the House of Representatives.

C．should be equally shared among Americans

D．should be put in the economy

4.When talking about high school teachers, the author thinks that____________

A．the teachers' salaries are not high enough.

B．teacher's salaries should be as high as CEO's.

C．the teachers work harder than CEO's of companies.

D．teaching is more important than any other job in America

5.Which of the topics is NOT included in the letter?

A．Election           B．International affair   C．Finance           D．Education,

When a person is curious about something, it means he is interested in it and wishes to know more about it. There is _1_ wrong with curiosity in itself. Whether it is good or bad _2_ on what people are curious about.

Curiosity is _3_ silly or wrong. Some persons with nothing to do are full of curiosity about what their neighbors are doing. They are _4_ to know what they are eating or drinking, what they are bringing home or taking or _5_ they have come home so early or so late. To be interested in these things is _6_ because they are not all important. It is none of their _7_ to know what neighbors do or are doing. Such curiosity is _8_ not only foolish but also harmful. For most probably, it leads to small talk which often brings _9_, shame or disrespect to others, and thus hurt their feelings.

On the other hand, there is a noble curiosity, the curiosity of the wise, who _10_ at all the great things and try to find out all they _11_ about them. Columbus could _12_ have found America if he had not been curious, James Watt would not have made the steam engine _13_ his curiosity about the raising of the kettle lid. All the great discoveries and inventions in human history have been made as a result of curiosity. _14_ the curiosity is never about unimportant things, which have _15_ or nothing to do with the happiness.

1．A．something           B．nothing             C．much                D．none

3．A．always                B．sometimes         C．seldom              D．never               

4．A．permitted            B．worried             C．pleased             D．anxious

5．A．if                       B．when                C．why                 D．whether

6．A．silly                    B．necessary          C．possible            D．funny        

7．A．work                  B．homework         C．duty                 D．business

8．A．how                   B．all                     C．something         D．everything          

9．A．pride                  B．harm                 C．nervousness      D．selfishness           

10．A．expect              B．like                   C．wonder             D．doubt                 

11．A．know                B．study                C．must                 D．can

12．A．never                B．certainly            C．probably           D．finally       

13．A．for                   B．without             C．in                     D．from     

14．A．So                    B．And                  C．But                   D．Or

15．A．much                B．little                  C．some                D．few

Raising a baby takes a lot of work, especially when that baby is a king penguin. Now, it looks like climate change will make life even harder for these birds. A new study suggests that warmer waters could make their numbers dwindle.

Most king penguins live on the Crozet Archipelago, a group of islands in the Indian Ocean, about 1,000 miles north of Antarctica. After the penguin chicks are born in November (which is summer in the Southern Hemisphere), both parents spend 4 months collecting fish to feed their children. When the fish move to deeper waters in March, the adults leave their chicks alone for months. They swim hundreds of miles south. There, near the Antarctic ice, they spend the winter eating seafood, such as squid, to add their own energy stores. In October, nearly a year after their chicks are born, the parents return to feed and finish raising them.

Scientists from the French National Center for Scientific Research (CNRS) in Strasbourg, France, have been studying king penguins on the Crozet Archipelago for a decade. Starting in 1998, Yvon Le Maho and other researchers implanted electronic ID tags under the skin of hundreds of penguins. The tags have allowed Le Maho’s team to know the details about them, such as how long they live, whether they return from their winter trips, and if their chicks manage to survive the winter.

Ocean surface temperatures vary from year to year. And former research had shown that fewer squid, fish and other creatures grow when the water is warmer. Le Maho suspected that this drop in the food supply would make it harder for adult penguins to survive the tough times ahead. King penguins can live for up to 30 years. And for now, the population still appears healthy. But a warming trend could cause big trouble for a bird that depends on cold and ice.

52. What’s the main idea of this passage?

A. Ocean warming may threaten king penguins

B. The Crozet Archipelago is the world of king penguins

C. Scientists support the protection of king penguins

D. King penguins’ habitat is in great danger

53. In the first paragraph, the underlined word “dwindle” probably means______.

A. double       B. increase       C. vanish       D. decrease

54. According to the passage, the adult penguins spend the winter south because ______.

A. They have to raise their children there

B. they have to raise their chicks there

C. the food supply they need exists there

D. they have to give birth to chicks there

55. From the third paragraph we can know ______.

A. scientists have been studying the penguins in Antarctica for a decade

B. the ID tags are just like recorders to keep in the information about penguins

C. Le Maho started the scientific team in France

D. About one hundred penguins are involved in the research