(要求列出计算步骤，除非有特殊要求，每步骤运算得数精确到小数点后两位，百分数、概率和现值系数精确到万分之一)
甲公司上年度财务报表主要数据如下：

请你根据以下提示，并结合事例，用英语写一篇短文。

We often hear people say, “Life is hard!” Faced with difficulties and even failures in life, people’s attitudes are different. Some feel optimistic(乐观的) while others do not. Do be optimistic in your school life.

注意：①无须写标题，不得照抄英语提示语；②除诗歌外，文体不限；③文中不得透露个人姓名和名称；④词数不少于120。