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大家帮忙分析一道逻辑题吧

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楼主
发表于 2011-3-9 20:57:17 | 只看该作者 回帖奖励 |倒序浏览 |阅读模式
The recent decline in land prices has hurt many institutions that had invested heavily in real estate. Last year, before the decline began, a local college added 2,000 acres to its holdings. The college, however, did not purchase the land but received it as a gift. Therefore the price decline will probably not affect the college.
Which of the following, if true, casts most doubt on the conclusion above?
(A) The 2,000 acres that the college was given last year are located within the same community as the college itself.
(B) The college usually receives more contributions of money than of real estate.
(C) Land prices in the region in which the college is located are currently higher than the national average.
(D) Last year, the amount that the college allocated to pay for renovations included money it expected to receive by selling some of its land this year.
(E) Last year, the college paid no property taxes on land occupied by college buildings but instead paid fees to compensate the local government for services provided.

为什么要选D呀?
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沙发
发表于 2011-3-10 07:03:50 | 只看该作者
Well, you have to know a bit of accounting. The university received the land as a gift last year. Then the college allocated to pay for renovations using money it EXPECTED to receive by selling some of the land.  At what price would the univeristy use to calculate the value of the land it planned to sell? Last year's price unless it has a crystal ball! Therefore the university will have a shortfall in revenues this year since the land won't sell as high as in last year.  Red is not good in accounting.
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