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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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Directions: In this section, you will hear 8 short conversations and 2 long conversations. At the end of each conversation, one or more questions will be asked about what was said. Both the conversation and questions will be spoken only once. After each question there will be a pause. During the pause, you must read the four choices marked, and decide which is the best answer. Then mark the corresponding letter on Answer Sheet 2 with a single line through the centre.
Passage Three Questions 33 to 35 are based on the passage you have just heard.
Questions 47 to 51 are based on the following passage. Child maltreatment (虐待) is a global problem with serious life-long consequences. There are no reliable global estimates for the common existing of child maltreatment. Data for many countries, especially low- and middle-income countries, are lacking. Child maltreatment is complex and difficult to study. Current estimates vary widely depending on the country and the method of research used. Nonetheless, international studies reveal that approximately 20% of women and 5-10% of men report being sexually abused as children, while 25-50% of all children report being physically abused. Additionally, many children are subject to emotional abuse (sometimes referred to as psychological abuse) and to neglect. Every year, there are an estimated 31,000 homicide (他杀) deaths in children under 15. This number underestimates the true extent of the problem, as a significant proportion of deaths due to child maltreatment are incorrectly attributed to falls, bums and drowning and other causes. Child maltreatment causes suffering to children and families and can have long-term consequences. Maltreatment causes stress that is associated with disruption in early brain development. Extreme stress can impair the development of the nervous and immune systems. Consequently, as adults, maltreated children are at increased risk for behavioral, physical and mental health problems such as depression, smoking, unintended pregnancy, alcohol and drug misuse, etc. Via the behavioral and mental health consequences, maltreatment can contribute to heart disease, cancer, suicide and sexually transmitted infections. Beyond the health consequences of child maltreatment, there is an economic impact, including costs of hospitalization, mental health treatment, child welfare, and longer-term health costs. A number of risk factors for child maltreatment have been identified. These risk factors are not present in all social and cultural contexts, but provide an overview when attempting to understand the causes of child maltreatment. It is important to emphasize that children are the victims and are never to blame for maltreatment. A number of characteristics of an individual child may increase the likelihood of being maltreated: being either under four years old or an adolescent; being unwanted, or failing to fulfill the exceptions of parents; and having special needs, crying persistently or having abnormal physical features. It is stressed in the passage that as victims, children should never be ______ for being maltreated.
Passage Two Questions 30 to 32 are based on the passage you have just heard.
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