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OG--30帮忙解答,谢谢

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楼主
发表于 2008-7-6 19:13:00 | 只看该作者

OG--30帮忙解答,谢谢

30. The price the government pays for standard weapons purchased from military contractors[u1]  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.

 

30.

If the original contractual price for the weapons purchased incorporated an inefficient use of funds, then, since historical costing merely adds to the original price, it preserves these inefficiencies. An economically sound pricing method should at least allow the possibility of reductions in price as such inefficiencies are removed. Hence, A is the best answer.


 [u1]If the original contractual price for the weapons purchased incorporated an inefficient use of funds, then, since historical costing merely adds to the original price, it preserves these inefficiencies. An economically sound pricing method should at least allow the possibility of reductions in price as such inefficiencies are removed. Hence, A is the best answer.

 

 

不是很清楚这题目的意思。

Criticism是找support还是weaken的?总觉得A选项是support结论的, 但题目不是让basis for criticism 么?

沙发
发表于 2008-7-6 22:42:00 | 只看该作者

这一题是weaken the assumption that the historical costing is a sound and economic method. 我觉得A是正确的。

1)A,因为假如说过去的合同中,有部分价格被高估,an annual increase 会继续增加这部分的开销。所以这说明assumption是不完全正确的。

2)B,rate of inflation在过去二十年中起伏很大,这个部分地支持assumption 

3) C, cost of materials的变动可能受到inflation的影响,也部分地支持

4)D,纳税人的质疑不能说明assumption是不成立的。

5)E,这个和assumption无关

板凳
发表于 2008-7-7 04:37:00 | 只看该作者

"A" is true, it means if the governement continues to purchase weapons by historical costing the government  will continue to  use its funds inefficiently. So, inefficient use of funds means waste of money, this seariouly weaken author's argument on historical costing mehtod.

If "B " is ture, it is very possible that the inflation rate could be very low and even negative, so the government may pay less money than before, so this may support historical costing method.

地板
 楼主| 发表于 2008-7-7 09:09:00 | 只看该作者

哦,明白了,就是说论述的意思是说history cost的准确性,A是说明了history cost 不必要,因为有政府的支柱,所以就weaken了论点, 对么?

谢啦~~

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