2. 外语
  3. Got a pen handy? To best estimate your startup costs, you’ll need to make a list and the more detailed the better. A smart way t

Got a pen handy? To best estimate your startup costs, you’ll need to make a list and the more detailed the better. A smart way t

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问题      Got a pen handy? To best estimate your startup 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 startup 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 SBA offers free 【C14】______  through its Small Business Development Centers and its 【C15】______  , SCORE. You can also seek advice from an accountant or attorney 【C16】______  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.  
【C12】
选项 A、when
B、whatever
C、where
D、how
答案D
解析 结构衔接题。根据语法判断，此处需要关系词引导they figured out start-up costs，作talk about的宾语。因此D)how符合语法结构。A)when和C)where引导定语从句，需要在句中充当成分，后面的句中不缺少时问或地点状语，故排除；从句结构齐全，不需要关系词在句中充当成分，故排除B)whatever。
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