A budget (预算) is a spending plan. It can help you spend money wisely. It can do this by cutting out wasteful spending. Of course

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问题     A budget (预算) is a spending plan. It can help you spend money wisely. It can do this by cutting out wasteful spending. Of course, preparing a budget takes planning, and carrying out a budget takes willpower (意志力). Your budget should meet your family’s needs and income.
    The first step in creating budget is to set your goals. What does your family need and want? You must know all that to work out the details of budget. Never spend more than you can. Then decide which goals are the most important.
    The next step is estimating family income. Before you can plan wisely, you need to know how much money you have to spend! Write down all the money you expect to receive (wages, savings, interests, etc. ) 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 (超支) 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 (紧急情况): a blown tire, a broken device, or the need for medical care.  
According to the passage, one advantage of keeping a record of your spending is that______ .

选项 A、you will remember how much you have already spent
B、you will know if you have spent more money than you planned
C、you will be able to tell your family what should be bought
D、you will learn how to make a better budget next time

答案D

解析 推论题。原文中的第五自然段的最后两句说出了“keeping a record”的好处,这两点好处自然对于下次制定预算有利。
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