og11-04

yy_anny_nico

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．

the answer is A, who can tell me why choose A and how to translate it? I can't understand it clearly.

thanks a lot!!!

 

[此贴子已经被作者于2007-4-9 6:50:33编辑过]

yejinleaf

推理过程：

原定价不合理---〉以后定价在原定价基础上根据inflation调整---〉以后定价不合理---->historical costing不经济

[此贴子已经被作者于2007-4-9 23:26:32编辑过]

yy_anny_nico

以下是引用yejinleaf在2007-4-9 23:26:00的发言：

推理过程：

原定价不合理---〉以后定价在原定价基础上根据inflation调整---〉以后定价不合理---->historical costing不经济

谢谢yejinleaf,将inefficient解释为不合理好象清晰多了!!!

yejinleaf

一般weaken要么直接weaken 结论（一般举他因），要么weaken中间的推理过程；

本题属于第二类，即作者认为在原定价上，通过合理的变价措施，即可得到新的合理定价。

这里，变价措施很难weaken,BC都在说明变价措施的合理性、必要性；DE提到了新的概念,无关；那么要想weaken结论，只能weaken原定价不合理。