Got a pen handy? To best estimate your start-up costs, you’ll need to make a

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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 tangible goods (such as inventory, equipment and fixtures) to【C2】______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 upfront 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. [br] 【C7】

选项 A、contrast
B、general
C、addition
D、brief

答案 B

解析介词短语辨析题。联系上下文，句子逻辑关系没有表示对比、递进或者总结说明之意，因此推断本句意思是“一般来说，最好使用两步流程来测算”，答案为B)(In)general“一般情况下，通常”。A)(In)contrast“相比之下”表示转折；C)(In)addition“另外”表示递进或补充说明；D)(In)brief“简而言之”表示总结。

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