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【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. [br] 【C3】

选项 A、measuring
B、equating
C、predicting
D、calculating

答案 D

解析动词辨析题。联系上下文，从商品到服务的所有事情列全之后，应该还要知道需要支付这些商品和服务的费用，因此从语义和逻辑上来看，D)calculating“计算”更能与“支付的费用”搭配，故为正确答案。A)measuring“测量”，B)equating“等同”和C)predicting“预测”都与文章内容不符。

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