Business management is a term used to describe the techniques of planning, direction, and control of the operations of a business.__73__One is the establishment (制定) of broad basic policies with respect to production; sales; the purchase of equipment, materials and supplies; and accounting __74__The 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.

【解析】
本文是一篇讨论商务和商务管理的说明文。虽然看似有很多专业术语，但是根据我们常说的“指路词”，以及对上下文的推理，其实要做出正确答案并不难，可谓是难度中等。
文章第一段描述了business的两个含义：一是提供顾客所要商品和服务的方法；二是提供这些商品和服务的组织。
文展第二段则细述了商务管理是用来描述计划、指导以及控制公司运作技巧的术语，并在下文中对这三方面进行了一一阐述。

71. D. However, some businesses only seek to earn enough to cover their operating costs.
【解析】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.C. Examples of nonprofit business include such organizations as social service agencies and many hospitals.
【解析】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.G. Planning in business management has three main aspects.
【解析】 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. E. The second aspect relates to the application of these policies by departments.