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大全-1-17

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楼主
发表于 2004-2-18 22:04:00 | 只看该作者

大全-1-17




17.   Companies
considering new cost-cutting manufacturing processes often compare the
projected results of making the investment against the alternative of not
making the investment with costs, selling prices, and share of market remaining
constant.



Which of the following, assuming that each
is a realistic possibility, constitutes the most serious disadvantage for
companies of using the method above for evaluating the financial benefit of new
manufacturing processes?



(A) The costs
of materials required by the new process might not be known with certainty.



(B) In several
years interest rates might go down, reducing the interest costs of borrowing
money to pay for the investment.



(C) Some
cost-cutting processes might require such expensive investments that there
would be no net gain for many years, until the investment was paid for by
savings in the manufacturing process.



(D) Competitors
that do invest in a new process might reduce their selling prices and thus take
market share away from companies that do not.(D)


(E) The period of
year chosen for averaging out the cost of the investment might be somewhat
longer or shorter, thus affecting the result.


虽然知道D对,但是我当初写题的时候是看了A就直接选了没看别的选项。

A为什么不好呢?

请教拉~


沙发
发表于 2004-2-18 22:55:00 | 只看该作者
此题论坛中已有讨论,costs只要remaining constant就行,A没有否定此意思。

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