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  3. More people than ever before are embarking on their own enterprise adventure and starting their own business. Nearly 400,000 com

More people than ever before are embarking on their own enterprise adventure and starting their own business. Nearly 400,000 com

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问题     More people than ever before are embarking on their own enterprise adventure and starting their own business. Nearly 400,000 companies were established last year, or 35 percent more than in 2002.
    But official statistics also show that more businesses than ever are failing. Last year, a record 40,000 businesses were declared insolvent.
    With so many businesses failing it is important if you are thinking of starting a business to plan and prepare properly. This will also increase the chances of securing finance.
    "One of the key parts of starting a business is ensuring that the original idea is developed into a fully viable product or service," Judith Rutherford, the chief executive of Business Link for London, says. "Establishing whether there is a market for the product or service is the next step. This should include a thorough examination of potential competitors and customers," she says. "It may also be worth commissioning some market research."
    If the research demonstrates there is a viable Business to be had, then the next step is to develop a detailed business plan. As well as details of the product and market, this should also include a budget plan and cash flow forecast. Approaching a qualified accountant can also help. A professional looking plan with credible figures will make it easier to attract finance.
    But John Rendall, the head of business banking at HSBC warns against falling into the trap of creating a business plan designed solely with the objective of securing funding.
    "A good business plan should demonstrate some critical thinking about your business, help you clarify what you want to achieve and how you are going to achieve it. It should also help you mark progress, set goals and be in better shape to deal with the challenges any new business is likely to face," Mr. Rendall says.
    "This approach is far more likely to impress than something solely designed to justify borrowing." Mr. Rendall also advises businesses not to underestimate how much they need to borrow. "Don’t be tempted to underplay the debt you require just to please your bank," he says. "A bank is just as likely to consider a larger sum if it is persuaded of the growth potential of your business."
    A good business plan should also include contingency plans that outline responses to unforeseen circumstances—positive as well as negative. For example, what would be the financial impact of changed economic circumstances? What changes could be made to respond? It is always worth getting comments from friends or colleagues who can bring a more detached perspective.
    It could also be worth taking the time to investigate whether your business qualifies for any grants. Grants are available from a variety of sources including the Government and its various departments and agencies, the European Union and some charitable organizations. If you are under the age of 30, it would be worth visiting the Prince’s Trust website, which last year helped more than 4,300 young people start-up in business. More details on how to find grants, raise finance and improve financial management can be found on Times Online’s Grant and Finance guide.
选项 A、400,000.
B、40,000.
C、300,000.
D、260,000.
答案C
解析 推理题。文章第一段第二句表明：去年成立的公司大约有400,000家，即比2002年多了35%。因此，2002年成立的公司数应为400,000/35%≈300,000，所以答案选项正确。为去年(2003年)新成立的公司数，为宣告破产的公司数，的计算方法为400,000-400,000×35%＝260,000，其计算结果为比去年(2003年)减少35%的情况，所以这三项均不正确。
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