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发表于 2010-4-1 00:23:29 | 只看该作者 回帖奖励 |倒序浏览 |阅读模式
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.A
(E) The pricing method based on historical costing might not encourage the development of innovative weapons.

我当时选了B。 因为题中说 historical costing只能根据  rate of inflaion 增加,而 B 指出了 rate of inflation has varied, 即 有增有减,所以说明了 historical costing 不是好方法。
我分析的过程有什么问题?A应该怎么解释?
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沙发
发表于 2010-4-1 16:14:14 | 只看该作者
这道题我也看不懂,fund这个概念在题目中完全没有出现过,而且跟price和contract也没有建立联系。希望nn解释。

不过B是可以排除的,lz在这点上有点转牛角尖了。B想表达的意思不是有增有减,只是说变化比较大而已。
板凳
发表于 2010-4-1 18:14:20 | 只看该作者
题干:政府从军火商购买武器的价格是由历史成本计价法决定的。历史成本通过加上依据当前通货膨胀率而相对于去年增加的增幅来确保军火商的收益。问削弱

A政府可能继续支付过去无效使用的基金。

我也不太懂,搜了一下,看看前辈们的讨论吧~
http://forum.chasedream.com/GMAT_CR/thread-9161-1-9.html
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