[問題]OG No.30

[訪客]

30. 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.

這題我每次看都似懂非懂的..
請教一下

[Behemoth]

30. 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.
代表一開始就付了冤枉錢,可以weaken
B. The rate of inflation has varied considerably over the past twenty years.
題目有說考慮inflation,沒weaken
C. The contractual price will be greatly affected by the cost of materials used for the products.
感覺講了也沒用,因為賣東西本來就要考慮成本啊,沒辦法weaken
D. Many taxpayers question the amount of money the government spends on military contracts.
這也沒辦法weaken,總不能大家說錯他就真的是錯的吧
E. The pricing method based on historical costing might not encourage the development of innovative weapons.
這個也不行,題目不要創新的,要標準就好了~
說個題外話,想要買創新武器應該也買不到吧~:P

這題我每次看都似懂非懂的..
請教一下

[魚]

1.The price the government pays for standard weapons purchased from military contractors is determined by a pricing method called “historical costing.”
軍購合約上的價格是採"historical costing"滴方式 (不是採拒買珍奶 :P )
2.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.

軍火商可以比照目前的物價波動, 以前一年的合約價格為基礎,合理調整新的軍火價格

3.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?

問weaken

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

政府可能繼續支付過去不合理的價格

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

過去20年通貨膨脹超利害

C. The contractual price will be greatly affected by the cost of materials used for the products.


物料成本嚴重影響成交價格

D. Many taxpayers question the amount of money the government spends on military contracts.

許多納稅人嚴重質疑軍購的支出金額是否合理


E. The pricing method based on historical costing might not encourage the development of innovative weapons.

"historical costing" 可能無法促進武器的革新


答案A , 由於過去的價格已經不合理inefficient
若contract採用這個historical costing的價格,新的價格是架構在舊的不合理的價格上 ,單然還是不合理的 ^^

wish it helpful

[魚]

B爺動作超快耶 (Y)

[Behemoth]

呵呵還好啦~

剛好看到囉..就回一下啊!!

您也不慢呢

[訪客]

都很快...
感恩