题文
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 题型：未知 难度：其他题型
答案
1--4 CABD
解析
本文介绍了企业内部管理的原理和必要性。
1. C。推断题。根据文章第二、三段可推知此题答案为 C。
2. A。细节题。根据文章第 3 段倒数第 3 句 If he took in more than he spent, he made a profit for the year 可推知此题答案为 A。
3. B。推断题。根据文章第 4 段第 1 句 The owner of a small clothing store can keep records without much trouble 可推知此题答案为 B。
4. D。细节题。根据文章最后一句 Experts from outside company double-check the records to be sure the accounts are correct 可推知此题答案为 D。
考点
据考高分专家说，试题“A businessman must k.....”主要考查你对 [政治经济类阅读 ]考点的理解。政治经济类阅读
政治经济类文章的概念：
要做好这类阅读，平时就要注意了解国内外发生的政治经济大事，掌握一定背景知识，对这类文章的叙述特点及内容安排有一定了解，还要扩展这方面的词汇。阅读这类文章，要抓住文章的核心，即文章整体和各段主要在说什么，也要注意段落之间的逻辑关系。
如何备考政治经济类阅读理解题：
【题型说明】政治经济类阅读文章是高考常选材料之一。该类文章时代气息浓郁，语言鲜活，但熟字新义词、超纲词及专业词语多，长句、难句多。政治类文章大多数是同学们感性趣的内容，读起来倒有似曾相识的感觉，经济类文章读起来就像是雾里看花，文章看完，一头雾水。再加之这类文章的命题侧重于词义猜测、推理判断和文章主旨，同学们对这类题材是望而生畏。
【备考策略】建立心理优势。针对不同体裁的文章，我们要采取相应的阅读方法和技巧。政治类文章多采用记叙文形式，我们可采取“顺读法”，以便抓关键语句，领会文章主旨；而经济类文章则多采用说明文形式，我们则可以采取“逆读法”，先读试题，再从文章中查找有用信息。若遇到的确难读的材料。千万不用着急，因为你觉得难，其他人也一定是同感。在高考前，我们就要有这种心理准备，高考试卷肯定有一、两篇难以阅读的材料。不过，我们平时可以有意识地从报刊杂志上找一些较难的阅读材料来阅读，以培养自己迎难而上的心理素质。
【答题方法】
1、寻找主干：
根据英语中五种基本句型结构，把句子中的主语、谓语、宾语、表语等主要成分找出来，其他成分如定语、状语、补语等则易于理解。找到了句子主干，句子的意思至少明白了一半。
2、剔除从句：
在一个长句中可能会出现若干个从句，在理解时，如果把各个从句剔除出来单独理解，然后把大意拼凑起来，整个长句的意思就会明白六、七分。
3、辨别分句：
一个长句如果是由几个并列、转折、递进、对比关系的分句组成，句中往往有表示这些分句关系的连接词，只要能弄清楚分句和分句之间的逻辑关系，再把各层分句的意思加以连贯，整个长句的句意基本上能跃然脑中。
4、寻找关键词：
如果一个句子看完，一点句意的感觉也没有，下下策就是抓住句中的关键词，通过关键词大体弄懂这个长句的意思。
