单项选择题

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 (62) everything you’ll need, from (63) goods (such as inventory, equipment and fixtures) to professional services (such as remodeling, advertising and legal work). Then, start (64) how much you’ll need to pay for all those goods and services.
Some of the expenses (65) during the startup phase will be one-time costs, such as the fee for printing (66) your brochures, creating your LLC or acquiring a permit, while others will be (67) , such as rent, insurance or employees’ salaries. In (68) , it’s best to use a two-step process. First, (69) an estimate of one-time costs needed to get your doors open, and then develop an operating (70) for the first six months or even the first year of the business.
(71) you’re still having trouble figuring out how much money you need, do (72) on other companies in your industry and region of the country. Talk to their owners about (73) they figured out start-up costs and ask (74) about expenses they forgot. The SBA offers free (75) through its Small Business Development Centers and its (76) , SCORE. You can also seek advice from an accountant or attorney (77) dealing with small businesses.
When in doubt about your projections, you should always (78) on the side of overestimating your up-front investment cost and (79) sales. Eric van Merkensteijn, a University of Pennsylvania business professor who left (80) 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) (81) number, says the professor, who closed the business in 2004 and returned to campus.