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Got a pen handy To best estimate your start-up costs, you’ll need to make a list and the more detailed the better. A smart (62) to start is to brainstorm everything you’ll need, from tangible (有形的) goods ( (63) inventory, equipment and fixtures) to professional services (such as remodeling, advertising and legal work). Then, start (64) how much you’ll need to pay for all those goods and services. Some of the expenses (65) during the start-up phase will be one-time costs, such as the fee for printing up your brochures, creating your LLC or acquiring a permit, (66) others will be ongoing, such as rent, insurance or employees’ salaries. In (67) , it’s best to use a two-step process. First, (68) an estimate of one-time costs needed to get your doors open, and then develop an operating (69) for the first six months or even the first year of the business. If you’re still having trouble (70) out how much money you need, do research (71) other companies in your industry and region of the country. Talk to their owners about (72) they figured out start-up costs and ask (73) about expenses they forgot. The SBA offers free (74) through its Small Business Development Centers and its (75) , SCORE. You can also seek advice from an accountant or attorney (76) to dealing with small businesses. When in (77) about your projections, you should always err (犯错误) on the side of overestimating your up-front investment cost and (78) sales. Eric van Merkensteijn, a University of Pennsylvania business professor who left (79) in the late 1990s to open a restaurant in Philadelphia, offers this advice: Figure out your start-up costs, then (80) that number. Then double it again. Only then will you have a(n) (81) number, says the professor, who closed the business in 2004 and returned to campus.
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There is a section of the Western Atlantic, off the southeast coast of the United States, forming what has been termed a triangle, extending from Bermuda in the north to southern Florida, and then east to a point through the Bahamas to about 40~ west longitude and then back again to Bermuda. This area occupies a disturbing and almost unbelievable place in the world’s catalogue of unexplained mysteries. This is usually referred to as the Bermuda Triangle, where more than 100 planes and ships have literally vanished into thin air, most of them since 1945, and where more than 1,000 lives have been lost in the past twenty-six years, without a single body or even a piece of wreckage from the vanishing planes or ships have been found. Disappearances continue to occur with apparently increasing frequency, in spite of the fact that the seaways and airways are today more traveled, searches are more thorough, and record’s are more carefully kept. Investigators of the Bermuda Triangle have long noted the existence of another mystery area in the world’s oceans, southeast of Japan, with a record and reputation indicative of special danger to ships and planes. Whether the ships have been lost from underwater volcanoes or sudden tidal waves, this area, often called the Devil’s Sea, enjoys an even more sinister reputation than the Bermuda Triangle in that the Japanese authorities have proclaimed it a danger zone. The Devil’s Sea had long been dreaded by fishermen, who believed it was inhabited by devils, demons, and monsters which seized the ships of the unwary. Aircraft and boats had disappeared in the area over a period of many years, but during the time when Japan was at peace, nine modern ships disappeared in the period of 1950 to 1954, with crews totaling several hundred persons, in circumstances characteristic (extensive air-sea searches, lack of wreckage or oil slicks) of the happenings in the Bermuda Triangle. The Bermuda Triangle and the Devil’s Sea share a striking coincidence. The Bermuda Triangle includes almost at its western terminus, longitude 80~ west, a line where true north and magnetic north become aligned with no compass variation to be calculated. And this same 80~ W changes its designation when it passes the poles, becoming 150~ E. From the North Pole south, it continues on, passing east of Japan, and crosses the middle of the Devil’s Sea. At this point in the center of the Devil’s Sea, a compass needle will also point to true north and magnetic north at the same time, just as it does at the western border of the Bermuda Triangle on the other side of the world. The unexplained losses in this Japanese equivalent of the Bermuda Triangle were instrumental in inspiring a governmentsponsored investigation of the area, which took place in 1955. This expedition, with scientists taking data as their ship, the Kaiyo Maru No.5, cruised the Devil’s Sea, ended on a rather spectacular note -the survey ship suddenly vanished with its crew and the investigating scientists! What happened in the Devil’s sea
Got a pen handy To best estimate your start-up costs, you’ll need to make a list and the more detailed the better. A smart (62) to start is to brainstorm everything you’ll need, from tangible (有形的) goods ( (63) inventory, equipment and fixtures) to professional services (such as remodeling, advertising and legal work). Then, start (64) how much you’ll need to pay for all those goods and services. Some of the expenses (65) during the start-up phase will be one-time costs, such as the fee for printing up your brochures, creating your LLC or acquiring a permit, (66) others will be ongoing, such as rent, insurance or employees’ salaries. In (67) , it’s best to use a two-step process. First, (68) an estimate of one-time costs needed to get your doors open, and then develop an operating (69) for the first six months or even the first year of the business. If you’re still having trouble (70) out how much money you need, do research (71) other companies in your industry and region of the country. Talk to their owners about (72) they figured out start-up costs and ask (73) about expenses they forgot. The SBA offers free (74) through its Small Business Development Centers and its (75) , SCORE. You can also seek advice from an accountant or attorney (76) to dealing with small businesses. When in (77) about your projections, you should always err (犯错误) on the side of overestimating your up-front investment cost and (78) sales. Eric van Merkensteijn, a University of Pennsylvania business professor who left (79) in the late 1990s to open a restaurant in Philadelphia, offers this advice: Figure out your start-up costs, then (80) that number. Then double it again. Only then will you have a(n) (81) number, says the professor, who closed the business in 2004 and returned to campus.
Directions: Complete the sentences by translating into English the Chinese given inbrackets. Please write your translation on Answer Sheet 2. Henry has prepared a party for his girlfriend,______(结果却被告之她到时候不能来了).
Got a pen handy To best estimate your start-up costs, you’ll need to make a list and the more detailed the better. A smart (62) to start is to brainstorm everything you’ll need, from tangible (有形的) goods ( (63) inventory, equipment and fixtures) to professional services (such as remodeling, advertising and legal work). Then, start (64) how much you’ll need to pay for all those goods and services. Some of the expenses (65) during the start-up phase will be one-time costs, such as the fee for printing up your brochures, creating your LLC or acquiring a permit, (66) others will be ongoing, such as rent, insurance or employees’ salaries. In (67) , it’s best to use a two-step process. First, (68) an estimate of one-time costs needed to get your doors open, and then develop an operating (69) for the first six months or even the first year of the business. If you’re still having trouble (70) out how much money you need, do research (71) other companies in your industry and region of the country. Talk to their owners about (72) they figured out start-up costs and ask (73) about expenses they forgot. The SBA offers free (74) through its Small Business Development Centers and its (75) , SCORE. You can also seek advice from an accountant or attorney (76) to dealing with small businesses. When in (77) about your projections, you should always err (犯错误) on the side of overestimating your up-front investment cost and (78) sales. Eric van Merkensteijn, a University of Pennsylvania business professor who left (79) in the late 1990s to open a restaurant in Philadelphia, offers this advice: Figure out your start-up costs, then (80) that number. Then double it again. Only then will you have a(n) (81) number, says the professor, who closed the business in 2004 and returned to campus.
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