104. Spending on research and development by LACE w:st="on">United StatesLACE> businesses for 1984 showed an

increase of about 8 percent over the 1983 level. This increase actually continued a downward

trend evident since 1981 – when outlays for research and development 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 research and development, did little or nothing to

stimulate such spending.

The conclusion of the argument above cannot be true unless which of the following is true?

(A) Business spending on research and development is usually directly proportional to

business profits.

(B) Business spending for research and development in 1985 could not increase by more

than 8.3%.

(C) Had the 1981 tax credit been set higher than 25%, business spending for research and

development after 1981 would have increased more than it did.

(D) In the absence of the 25% tax credit, business spending for research and development

after 1981 would not have been substantially lower than it was。

这句话怎么翻合适呢？为什么支持题目呢

题目大意：

1984年的R&D支出比1983年多了8％，但是增长速度却从1981年开始下降－1981年比1980年加快了16。4％。很明显，1981年国会制定的25％纳税抵扣政策（旨在提高研发费用支出）没有什么作用。

D，要是没有这个政策，1981年以后的研发支出不会低得这么厉害。

这里是虚拟，意思是确实1981年以后的研发费用比正常情况（即没有该政策）要低很多

我把这道题归类为加强或支持题。加强是加强结论。原文的结论是：议会1981年

颁布的25%的税务信贷对刺激对科研的投入收效甚微。

A: 与business profits无关。

B: out of scope.

C: 有削弱结论的效果。

D: 如果没有1981年颁布的25%的税务信贷，1981年以来的科研投入也不会比实际情况更

低。（意思就是：税务信贷没起作用）。正确答案。