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.
【C12】
选项 A、identically
B、specifically
C、specially
D、particularly
答案B
解析 语义衔接题。此处的and表示递进关系，说明后面的内容比前面更加具体详尽，意为“尤其要详细问一下他们忘记的费用”，故答案为B)specifically“特别地；具体地”。A)identically“同一地；相等地”；C) specially“特意，专门”用于强调目的，一般与表目的的不定式或介词for短语连用；在陈述某一事实之后，列举一个具有代表性的例子，作进一步强调时，常用D)particularly“特别，尤其”，其后可接名词、介词短语、从句等。
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