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


Despite all the reports of Internet security attacks over the years, including the recent ones on Google’s e-mail service, many people have reacted to the break-ins with a shrug(耸肩).
  Mr. Shulman and his company examined a list of 32 million passwords that an unknown hacker stole last month from RockYou, a company that makes software for users of social networking sites like Facebook and MySpace. The list was briefly posted on the Web, and hackers and security researchers downloaded it.
  The list provided an unusually detailed window into computer users’ password habits. Typically, only government agencies like the F.B.I. or the National Security Agency have had access to such a large password list.
  Some Web sites try to keep back the attackers by freezing an account for a certain period of time if too many incorrect passwords are typed. But experts say that the hackers simply learn to trick the system, by making guesses at an acceptable rate, for instance.
  To improve security, some Web sites are forcing users to mix letters, numbers and even symbols in their passwords. Others, like Twitter, prevent people from picking common passwords.
  Still, researchers say, social networking and entertainment Web sites often try to make life simpler for their users and are reluctant to put too many controls in place.
  Even commercial sites like eBay must weigh the consequences of freezing accounts, since a hacker could, say, try to win an auction(拍卖) by freezing the accounts of other potential buyers.
  But owing to the reality of our overcrowded brains, the experts suggest that everyone choose at least two different passwords — a complex one for Web sites where security is vital, such as banks and e-mail, and a simpler one for less risky places, such as social networking and entertainment sites.
  Mr. Moss relies on passwords at least 12 characters long, figuring that those make him a more difficult target than the millions of people who choose five- and six-character passwords.
  “It’s like the joke where the hikers run into a bear in the forest, and the hiker that survives is the one who outruns his companions,” Mr. Moss said. “You just want to run that bit faster.
59.   The underlined sentence “Many people have reacted to the break-ins with a shrug” shows that many people ______.
don’t take seriously the hacker’s break-ins
are worried and frightened at the hacker’s break-ins
don’t know what to do with the hacker’s attacks
are eager to get helps from the experts
60.   According to the passage, which of the following web sites needs a more complex password?
A social web site.
An entertainment web site.
A commercial web site.
A government web site.
61.   The Internet users are advised to______ in order to keep back the hackers.
mix letters, numbers and symbols as well
choose passwords with at least 12 characters
choose passwords with 5 or 6 characters
choose at least two different passwords
62.   Which would be the best title for the passage?
Password, Simple or Complex?
Popular Passwords, High Risk!
Clever Hackers, Stupid Netizens.
Hacker, the Enemy of Internet Security.

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