根据短文内容，从短文后的选项中选出能填入空白处的最佳选项选项中有两项为多余选项。

根据短文内容，从短文后的选项中选出能填入空白处的最佳选项选项中有两项为多余选项。
Business is organized approach to providing customers with the goods and services they want. The word business also refers to an organization that provides these goods and services. Most businesses seek to make a profit (利润) —that is, they aim to achieve income that is more than the costs of operating the business. 71Commonly called nonprofits, these organizations are primarily nongovernmental service providers. 72
Business management is a term used to describe the techniques of planning, direction, and control of the operations of a business.73One is the establishment (制定) of broad basic policies with respect to production; sales; the purchase of equipment, materials and supplies; and accounting 74The third relates to the establishment of standards of work in all departments. Direction is concerned primarily with supervision (监管) and guidance by the management in authority.75
A. Control includes the use of records and reports to compare actual work with the set standards for work.
B. In this connection there is the difference between top management and operative management.
C. Examples of nonprofit business include such organizations as social service agencies and many hospitals.
D. However, some businesses only seek to earn enough to cover their operating costs.
E. The second aspect relates to the application of these policies by departments.
F. In the theory of business management, organization has two main aspects.
G. Planning in business management has three main aspects.

71.推理题。本题的后一句出现了一个新名词nonprofits（非盈利），而前文的内容是在说大多数企业都在寻求利润，那这里语义的突然变化就提示了我们空格处所填内容应该与seek to make a profit（寻求利益）语义相反，而与nonprofit相同，因为只有这样才能自然的引出下文。纵观选项，只有答案D出现了however，表示语义的转折，所以正确答案为D。
72.推理题。根据文意，前文提到的these organizations are primarily nongovernmental service providers中的these organizations实指non profits organizations，所以此处72题的内容应该是对nongovernmental service providers（非政府服务提供商）的进一步解释。纵观选项，只有答案C是在举例子，而且也出现了关键词nonprofit，所以正确答案为C。
73.推理题。这道题的解题方法就是我们说的充分利用“指路词”。下文中出现了One is...，The third relates...，可见本空是个总起句，概括了什么东西包含有三个方面。纵观选项，只有答案G出现了three，且主语planning正好复现了第二段首句出现的techniques of planning，所以正确答案为G。
74.推理题。还是依靠“指路词”，文中出现过了第一和第三，所以本空肯定描述的是第二方面。纵观选项，只有答案E出现了the second，所以答案为E。
75.推理题。观察第二段可知，商务管理中涉及的techniques of planning, direction均已经提到，只差最后一个control（控制）还未提及，所以本空一定和control有关。纵观选项，只有答案A出现了关键词control，所以答案为A。