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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?

正确答案: A

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og_4 连翻译都成问题 帮帮忙 谢

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楼主
发表于 2009-8-26 12:13:00 | 只看该作者

og_4 连翻译都成问题 帮帮忙 谢

4. The price the government pays for standard weapons purchased from military contractors is determined by a pricing method called historical costingHistorical costing allows contractors to protect their profits by adding a percentage increasebased on the current rate of inflationto the previous year’s contractual price

Which of the following statementsif trueis 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 w-II 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

我刚刚开始作OG,9。11考,我知道时间太紧,但不想输得太惨,所以现在开始听牛人的,好好总结OG.

请牛人帮我分析分析这个题,帮我做个示范,行不?总结要怎么做?我做的都是英译汉啊?

不胜感激


[此贴子已经被作者于2009/8/26 17:49:25编辑过]
沙发
 楼主| 发表于 2009-8-26 12:35:00 | 只看该作者

帮帮忙吧  各位  焦急等待中…………

板凳
发表于 2009-8-26 18:50:00 | 只看该作者

Historical costing allows contractors to protect their profits by adding a percentage increasebased on the current rate of inflationto the previous year’s contractual price

历史定价能保护合同制造商的利益 by 在原本合同规定的价格上加上inflation的量

e.g。假设每年inflation10% 合同去年年底定的 商量下来的价格为A

那么要是今年年底交货 价格为1.1A

明年年底交货         价格为1。21A

答案(A)  The government might continue to pay for past inefficient use of funds

 inefficient use of funds 指的是contractors ,

他们(contractors)一旦有了历史定价保护,

就不怕inflation使合同里面原本定的price贬值,就可以慢慢研发武器

就可以每天吃大餐 玩游戏 不务正业了

这样以来government就不干了 要提出a criticism of historical costing as an economically sound pricing method for military contracts?

这类题目MM要特别注意economically sound ,这题其他无关选项比较明显, 别的题要注意从经济利益的角度考虑

地板
发表于 2009-8-27 18:10:00 | 只看该作者

首先历史定价的解释是:去年的合同价*1.N ,这个1.N根据每年的通货膨胀率可以进行调整

题目问怎样从能最好从经济角度来批判这种定价机制呢?

(A)  The government might continue to pay for past inefficient use of funds

政府将会继续为过去无效使用的资金买单,就是说过去每年定价给Contractor已经留出较大空间,已经不合理了,现在每年还是通过这种定价机制1.N 倍的乘下去,那样会多掏越来越多的冤枉钱.

(B)  The rate of inflation has varied considerably over the past twenty years

过去20年的通货膨胀率变化相当大.不管通货膨胀率怎么变,按照inflation的变动变更价格在商业活动中是天经地义的,不可以进行批判.

其他的三个选项很明显就无关了.

所以选A

个人拙见,如有不当,请指正.

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