在整个20世纪大部分时间里，商业计划是任何新企业必不可少的内容。
Throughout much of the 20th century a business plan was indispensable for any new business venture.
商业计划是把希望一个新企业在未来达成的财务业绩以书面材料形式表达出来的过程。
This is the process of putting in writing the hoped-for future financial performance of a new business.
唯一一个例外是为创造就业机会而提出的新的小型企业营业税削减减少计划，其细节尚未公布。
The one exception is a new small-business tax cut for job creation, details of which have not yet been released.
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