2. 外语
  3. 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【C1】t

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【C1】t

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问题     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【C1】to start is to brainstorm everything you’ll need, from tangible (有形的) goods (【C2】inventory, equipment and fixtures) to professional services (such as remodeling, advertising and legal work). Then, start【C3】how much you’ll need to pay for all those goods and services.
    Some of the expenses【C4】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,【C5】others will be ongoing, such as rent, insurance or employees’ salaries. In【C6】, it’s best to use a two-step process. First,【C7】an estimate of one-time costs needed to get your doors open, and then develop an operating【C8】for the first six months or even the first year of the business.
    If you’re still having trouble【C9】out how much money you need, do research【C10】other companies in your industry and region of the country. Talk to their owners about【C11】they figured out start-up costs and ask【C12】about expenses they forgot. The SBA offers free【C13】through its Small Business Development Centers and its【C14】. SCORE. You can also seek advice from an accountant or attorney【C15】to dealing with small businesses.
    When in【C16】about your projections, you should always err (犯错误) on the side of overestimating your up-front investment cost and【C17】sales. Eric van Merkensteijn, a University of Pennsylvania business professor who left【C18】in the late 1990s to open a restaurant in Philadelphia, offers this advice: Figure out your start-up costs, then【C19】that number. Then double it again. Only then will you have a(n)【C20】number, says the professor, who closed the business in 2004 and returned to campus.
【C15】
选项 A、experienced
B、determined
C、accustomed
D、established
答案C
解析 惯用衔接题。to后的dealing with表明，此处的to为介词，选项中能与介词to搭配使用的只有C)accustomed，be accustomed to doing sth．意为“习惯做某事”。此处句意为“你也可以向经常处理小公司业务的会计或律师寻求建议”。
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