返回列表 发帖

verbal分册 cr Q4

4. The price the government pays for standard weapons purchased from military contractors is determined by a
pricing method called “historical costing." Historical costing allows contractors to protect their profits by adding
a percentage increase, based on the current rate of inflation, to the previous year’s contractual price.
Which of the following statements, if true, is the best basis for a criticism of historical costing as an
economically sound pricing method for military contracts?
(A) The government might continue to pay for past inefficient use of funds.
(B) The rate of inflation has varied considerably over the past twenty years.
(C) The contractual price will be greatly affected by the cost of materials used for the products.
(D) Many taxpayers question the amount of money the government spends on military contracts.
(E) The pricing method based on historical costing might not encourage the development of innovative
weapons.

这道题我不太明白C选项为什么不能选,我觉得作为它因削弱文章结论。
OG的解释C Presumably the cost of materials was factored into the previous year’s contractual price, and the percentage increase allowed by historical costing will likely reflect any increases in the cost of materials.不太理解,文章不是只说,下一年的价格只在前一年的基础上加了通货膨胀率吗?为什么原料价格变动也会包括在里面?
好纠结,求NN解答
收藏 分享

4. The price the government pays for standard weapons purchased from military contractors is determi ...
qianyangnet 发表于 2012-10-13 07:04



我之前也一直在纠结为什么不选C,在看完LZ的问题以后,我突然明白为什么OG的解释说原料价格的影响可能已经在上一年的价格里体现了,因为C中讲的是greatly affected by the cost of materials,是与原材料的价钱有关,并没说原材料的价钱每年都在变化,所以就算再greatly affected by that cost,这个cost没有变化,今年的合同价格参考去年的价格来制定就没有问题,其实这个cost就是一个常量,因此两年的价格相比较时,这个cost不是决定因素。

TOP

恩恩明白啦,谢谢啦

TOP

题干意思:政府通过军事合同购买的标准武器的价格由historical costing决定。historical costing允许合同商通过根据目前的通货膨胀率,在上一年的合同价格上增加一定的百分比保护利润,
问题:找削弱:基于去年价格的价格制定方法并不合理。

(A) 政府上一年经费的使用可能低效,那么今年仍要为这种低效买单
--- 基于去年错误的价格,今年将继续错误,说明这种单纯以去年价格来定价的方法不好;

(B) 近20年通货膨胀率一直在变化。
---无关

(C)合同价格将会极大地受产品原料价格的影响。
---这个选项所指出的不合理性并不基于去年价格的基础,与论据本身涉及到的定价方法并不直接相关。

(D) 纳税人质疑政府在军事合同上的经费数量--无关
(E) 基于历史价格的定价不利于武器的创新------无关

TOP

TOP

返回列表

站长推荐 关闭


美国top10 MBA VIP申请服务

自2003年开始提供 MBA 申请服务以来,保持着90% 以上的成功率,其中Top10 MBA服务成功率更是高达95%


查看