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.
【C14】
选项 A、affiliate
B、associate
C、delegate
D、subordinate
答案A
解析 语义衔接题。Small Business Development Centers和SCORE都可以提供免费咨询，应该是功能相似的两个机构，故答案为A) affiliate“附属部门”。B)associate“合伙人；同事”；C)delegate“代表”；D)subordinate“下级；属下”。
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