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

A new system that scans customers’ fingerprints and subtracts（减去）the grocery bill from their bank accounts has taken supermarkets in Germany to use the new system. “Almost a quarter of our customers pay with their fingers,” said an employee at the headquarters. Edeka has tried the system at 70 of its supermarkets. It says it will introduce it at 200 others because customers like it.
“At first we thought that only the young who really keep up with the latest technology would be interested, but we were wrong,” said Stefan Sewoester from IT Werke. “Almost two-thirds of the people who use the system are 40 and older,” he said.
IT Werke, a computer company, is one of the pioneers of fingerprint payment software in Germany. It has helped about 150 shops, canteens and bars to put in the fingerprint scanning machines. Each costs about 2,000 euros.
To sign up for the service, customers must have their fingerprints taken and leave their addresses and banking details with the shop. The shop then takes the cost of goods directly out of the customer’s bank account.
“It is especially a good thing for elderly people. Now they do not have to remember their pin to pay with their bank cards, or to scratch around for their glasses or cash.” Sewoester said.
The stores benefit from the system too. It saves more than time in the check-out line. It also cuts out the hidden costs of accepting electronic card payments.
【小题1】According to the passage, the fingerprint system______.

A thief returned a mobile phone and thousands of yuan he had stolen from a woman after receiving 21 text messages from her, a local newspaper reported.
Pan Aiying, a Chinese teacher at Wutou Middle School in Qihe County, in East China’s Shandong Province, didn’t think her text messages would help to get her belongings(财物) back.
A young man riding a motorcycle robbed her of her bag, in which there was her mobile phone, bank cards and 4,900 yuan, as she was riding her bicycle home on Saturday evening.
Pan said at first she considered calling the police, but then decided to try to persuade（说服）the young man to return her bag. Pan called her lost phone with her friend’s, but couldn’t get through. So she began sending messages.
“Hey, I’m Pan Aiying, a teacher from Wutou Middle School. You must be going through a difficult time. If so, I will not blame you.” Wrote Pan in her first text message, which got no answer. “Keep the 4,900 yuan if you really need it, but please return the other things to me. You are still young. To make mistakes is human. Correcting your mistake is more important than anything.” Pan wrote in another message.
She gave up hope after sending 21 text messages without any answer and planned to call the police the next morning. However, as she left her home on Sunday morning, Pan found her stolen bag lying in the courtyard. Nothing was lost.
“Pan: I am sorry. I made a mistake. Please forgive me. You are so kind even though I stole from you. I’ll correct my ways and be an honest person,” said a letter left with the bag.
1. Where was Pan Aiying robbed?
A. In the school.   B. At home.   C. In the courtyard.   D. on her way home
2. Why didn’t Pan Aiying call the police at first?
A. Because she thought the police wouldn’t help her.
B. Because it was too late at that time.
C. Because she wanted to communicate with the thief first.
D. Because her friend asked her not to.
3. How long was Pan Aiying’s bag missing?
A. About two days.                      B. About 12 hours.  
C. About one day and a half.               D. About 24 hours.
4. From the news we can learn that ____________.
A. the young man would not steal any more
B. Pan Aiying didn’t give up hope after sending 21 text messages
C. the young man would pay a visit to Pan Aiying personally
D. Pan Aiying teaches English in a middle school in Shandong Province

A wise man was visiting the Ganges, a river which flows through northern India, to take a bath. He found a group of family members on the   26  , shouting angrily at each other. He___27    his disciples(弟子), smiled and asked, “Why do people shout in    28   at each other ?” The disciples   29    for a while and one of them said, “ Because we   30__   our calm, we shout.” “But, why should you shout    31   the other person is just next to you ? You can as well tell him what you have to say in a(n)   32   manner,” asked the wise man. Some disciples gave some other answers, but none   33   the other disciples. Finally the wise man explained, “When two people are angry at each other, there is a distance between their   ___34   . To cover that distance they must shout to be able to  35   each other. The angrier they are, the louder they will have to shout to __36    that great distance. What   37__    when two people fall in love ? They don’t shout at each other but talk softly, because their hearts are very  38   . The distance between them is either nonexistent or very small.”

The wise man  39    , “When they love each other even more, they do not   __40   , but only whisper and they get even closer to each other. Finally they   41 need not whisper. They only look at each other and that’s   42  . That’s how close people are when they love each other.”

He looked at his disciples and said, “So, when you   43  , do not let your hearts get distant. Do not say words that distance each other more.   44   there will come a day when the distance is so great that you will not find the path to  45  . You may end up becoming enemies, for instance.”

1.                A．roof           B．platform        C．bank D．street

2.                A．referred to      B．attended to      C．shouted to D．turned to

3.                A．anger          B．excitement      C．disappointment D．surprise

4.                A．thought        B．relaxed         C．listened  D．waited

5.                A．control         B．disturb         C．lose D．enjoy

6.                A．as long as       B．in case         C．when D．unless

7.                A．soft            B．impressive      C．weak D．responsible

8.                A．encouraged     B．satisfied        C．entertained   D．bothered

9.                A．directions       B．bodies          C．goals D．hearts

10.               A．hurt           B．attack          C．understand D．hear

11.               A．keep          B．measure        C．cover D．shorten

12.               A．matters        B．happens        C．works D．succeeds

13.               A．close          B．huge           C．special    D．open

14.               A．doubted        B．continued       C．replied    D．promised

15.               A．pass           B．cry            C．care  D．speak

16.               A．sometimes      B．still            C．even D．ever

17.               A．nothing        B．all             C．one  D．something

18.               A．argue          B．apologize       C．criticize   D．explain

19.               A．Worse still      B．Therefore       C．Or else    D．Besides

20.               A．beat           B．follow          C．walk  D．return

Bank statement helps you ____ where your money is going.

 A. keep tracks of      B. put up with

 C. come up with       D. fit in with