本贴相关题目 OG (CBPX)

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Spending on research and development by United States businesses for 1984 showed an increase of about8 percent over the 1983 level. This increase actually continued a downward trend evident since 1981 – whenoutlays for research and development increased 16.4 percent over 1980 spending. Clearly, the 25 percent taxcredit 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?

ABusiness spending on research and development is usually directly proportional to business profits.
BBusiness spending for research and development in 1985 could not increase by more than 8.3%.
CHad the 1981 tax credit been set higher than 25%, business spending for research and development after 1981 would have increased more than it did.
DIn the absence of the 25% tax credit, business spending for research and development after 1981 would not have been substantially lower than it was.
ETax credits market for specific investments are rarely effective in inducing businesses to make those investments.

正确答案: D

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lxy128

楼主

发表于 2004-12-2 15:48:00 | 显示全部楼层

不是大牛,但就你的问题而言,你好像没读懂og解释的句子含义.

OG解释:The conclusion that the tax credit did nothing to stimulate spending on research and development would not be true if, without the credit, such spending would have been even lower than it actually was.

简化为: The conclusion would not be true if such spending would have been even lower than it actually was.

意思是: 如果没有这个退税政策,研发费用就会低于实际投入的这种情况成立的话,结论就不成立了.

供参考.