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  • 更新 2022-09-03
  • 科目 英语
  • 题型 阅读理解
  • 难度 较易
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Business people must keep records of the money they take in and the money they spend. The work of keeping such records is called book keeping. The work of deciding how the records should be set up is called accounting. An accountant also finds out, from the records, whether or not a business is doing well. Suppose a man owns a small clothing store. He keeps records that show that he spent money for newspaper advertising, and for suit, coats, 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 spent in running the business. If he took in more than he spent, he made a profit(利润) for the year. If he spent more than he took in he suffered a loss.
The owner of a small clothing store can keep accounting records without much trouble. But a giant(庞大的) 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 (债务人) and how much it owns other companies for supplies. It must know how much the company’s buildings and machines are worth, and how much the company has lost in depreciation(折旧), or wear and tear, of its equipment. All of this information must be kept in the company’s accounts. Big companies employ many accountants.
44. In which following way does the passage develop?
A. It develops by time               B. It develops by space
C. It develops by order               D. It develops by examples
45. Which is the best title of the passage?
A. Good Records             
B. How to Make Profit
C. How to Run a Clothes Store And a Company  
D. Accounting And Bookkeeping
46. How many examples does the writer use in the passage?
A. three      B. two        C. four       D. five
47. According to the passage,_________.
A. bookkeeping seems more difficult from accounting.
B. bookkeeping seems as difficult as accounting.
C. bookkeeping seems less difficult than accounting.
D. bookkeeping seems no more difficult than accounting.

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Businesspeoplemustkeeprecordso