A budget is a spending plan. It can help you spend your money wisely. It can do this by cutting out wasteful spending. Of course, preparing a budget takes planning, and following a budget takes will power. Your budget should meet your family’s needs and incomes.
The first step in creating a budget is to set your goals. What does your family need and want? You must know this to work out the details of the budget. Keep goals realistic, in terms of income available. Then decide which goals are the most important.
The next step is estimating family incomes. Before you can plan wisely, you need to know how much money you have to spend. Write down all the money you can make during the planned budget period.
After you have calculated how much money will be available, it is time to estimate expenses. List all of your family expenses. If you are not satisfied with what you got for your money, look carefully at your spending. Studying your records will show where overspending has occurred. It will also point out poor buying habits.
It is also a good idea to set aside a small amount of money for emergencies. Every family has small emergencies: a blown tire, a broken device, or the need for minor medical care.
21. According to the passage, what is the advantage of a budget? It can help you ______.
A. set your goals clearly
B. save a lot of money
C. get rid of poor buying habits
D. spend money in a reasonable way
22. In carrying out your budget, you need ______.
A. to have the ability to control your will
B. to ask your family members for advice
C. to cut down as much as possible
D. to take care not to buy expensive things
23. According to the passage, which of the following statements is TRUE?
A. In creating a budget, the first step is to find out how much you can earn.
B. When planning your spending, both incomes and needs should be taken into account.
C. With a budget, all family goals can be achieved.
D. In your budget, the estimated incomes should be exactly the same with expenses.
24. The writer suggests that it is a good idea to set aside some money because ______.
A. you probably will not be able to follow your budget
B. people usually spend more money than they plan to do
C. things may happen unexpectedly
D. others may want to borrow money from you
25. The passage is mainly about ______.
A. the meaning of a budget
B. the relationship between budget and income
C. the way a budget is made
D. the importance of making a budget
21.【答案】D。解析：细节题。第一段的第二句话A budget(预算)is a spending plan. It can help you spend money wisely. 预算帮助你聪明地花钱，也就是说理智地消费(spend money in a reasonable way)。
22.【答案】A。解析：细节题。第一段末尾句Of course, preparing a budget takes planning, and following a budget takes will power, 意思是，准备一项预算需要计划，而执行(follow在这里是执行的意思)一项计划则需要will power(意志力)，也就是ability to control yourself控制自己的能力。
23.【答案】B。解析：细节题。第四段讲了Studying your records will show where overspending has occurred. It will also point out poor buying habits. 消费纪录可以找出哪里超支了，或者可以发现一些不良购买习惯。所以B是正确答案。根据第二段首句The first step in creating a budget is to set your goals. 可知A项“... to find out how much you can earn.”是错的;C项错在“all family goals”，说法太绝对;D项错在“exactly the same”，文中并没有说预计收入和花销要完全一样，故排除。
24.【答案】C。解析：细节题。从原文最后It is also a good idea to set aside a small amount of money for emergencies. Every family has small emergencies. 可以知道，每个家庭都有有一些意外情况发生，所以有必要准备一小笔资金作为备用金。