国际顶尖MBA申请交流平台--TOPWAY MBA

标题: OG-104 [打印本页]

作者: efficiency 时间: 2005-6-7 06:35 标题: OG-104

OG104 kEY: (D.) Spending on R&D by US businesses for 1984 showed an increase of about 8 percent over 1983 level. This increase actually continued a downward trend evident since 1981-when outlays for R&D increased 16.4 percent over 1980 spending. Clearly, the 25 percent tax credit enacted by Congress in 1981, which was intended to promote spending on R&D, did little or nothing to stimulate such spending. The conclusion of the argument above cannot be true unless which of the following is true? B. Business spending for research and development in 1985 cound not increase by more than 8.3 percent. D. In the absense of the 25 percent tax credit, business spending for R&D after 1981 would not have been substantially lower than it was. E. Tax credits marked for specific investments are rarely effective in including businesses to make those investments. 正确答案是D，我觉得是没有问题的，但是各位大侠能否帮忙解释一下B和E的意思，和为什么它们不是解。B我是没怎么看明白作者的意思，E是我觉得也是对的呀

作者: apply1 时间: 2005-6-7 06:58

我的理解

题目的结论是说tax credit 对 intended to promote spending on R&D 没有效

果。 E 里面的是个泛泛的结论，说tax credit对某项投资 rarely effective .

显然E 里面的结论正不正确和提干的结论都没有关系。因为有那个 rarely.

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