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  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 way

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 way

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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 way to start is to【C1】______everything you’ll need, from【C2】______goods (such as 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【C5】______your brochures, creating your LLC or acquiring a permit, while others will be【C6】______, such as rent, insurance or employees’ salaries. In【C7】______, it’s best to use a two-step process. First,【C8】______an estimate of one-time costs needed to get your doors open, and then develop an operating【C9】______for the first six months or even the first year of the business.
    【C10】______you’re still having trouble figuring out how much money you need, do【C11】______on other companies in your industry and region of the country. Talk to their owners about【C12】______they figured out start-up costs and ask【C13】______about expenses they forgot. The Small Business Administration offers free【C14】______through its Small Business Development Centres and its【C15】______, SCORE (Service Corps of Retired Executives). You can also seek advice from an accountant or attorney【C16】______to dealing with small businesses.
    When in doubt about your projections, you should always【C17】______on the side of overestimating your up-front investment cost and【C18】______sales. Eric Van Merkensteijn, a University of Pennsylvania business professor who left【C19】______in the late 1990s to open a restaurant in Philadelphia, offers this advice; Figure out your start-up costs, then double 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.
【C10】
选项 A、Despite
B、Although
C、If
D、So
答案C
解析 连词辨析题。分析句子逻辑关系，此处意思是“(前面的方法)仍然难以计算出所需资金”，后半句表示采取的另外一种方法。前两段介绍了计算创业成本的基本步骤，可见本段则是对创业者提出的另一种建议．因此用C)If引导条件状语从句。A)Despite后面常用名词或者名词短语，不接句子；B)Although引导让步状语从句；D)so引导结果状语从句。这三项都不符合句子逻辑关系。
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