先说一句题外话：大家都是怎么搜索verbal review上面的题目讨论呢？因为没有统一格式，我每次只能用诸如“紫皮”，“verbal”之类的关键词搜索，能找到的内容很有限……
书归正传：
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．
正确答案是Ａ项。但是我对Ｃ项有如下疑问：
如ＯＧ解释中也提到的一样，h.c.方法的缺点其实有两点：１、一开始就不合理的费用被固化在价格里，造成长期的浪费；２、按照h.c.的定价只会上升，不会下降。
Ａ项可以与第１个问题对应，但是Ｃ项为什么不能与第２点对应？Ｃ项说，原材料的价格会极大程度地影响产品价格。这正是h.c.方案所忽略的一点，因为材料的价格可升可降，当材料价格下降而产品的h.c.定价继续上升，这就是对其的攻击点。那么Ｃ项错在哪里呢？
其实你的意思是对的。“原材料的价格下降，会导致按historical costing定价的合同unfair”是原文的一个正确削弱。
但是原文有一个assumption: 即inflation inflation不可能导致原材料价格下降的情况出现。所以C选项错。
同时C的表述是有问题的。“The contractual price will be greatly affected by the cost of materials used for the products” 但根据原文，historical costing, contractual price和材料成本是无关的。 即C选项本身不成立
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