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  3. Excess inventory, a massive problem for many businesses, has several causes,

Excess inventory, a massive problem for many businesses, has several causes,

游客2024-01-13  54
问题     Excess inventory, a massive problem for many businesses, has several causes, some of which are unavoidable. Overstocks may accumulate through production overruns or errors. Certain styles and colors prove unpopular. With some products—computers and software, toys, and books—last year s models are difficult to move even at huge discounts. Occasionally the competition introduces a better product. But in many cases the public’s buying tastes simply change, leaving a manufacturer or distributor with thousands(or mil- lions)of items that the fickle public no longer wants.
    One common way to dispose of this merchandise is to sell it to a liquidator, who buys as cheaply as possible and then resells the merchandise through catalogs, discount stores, and other outlets. However, liquidators may pay less for the merchandise than it cost to make it. Another way to dispose of excess in- ventory is to dump it. The corporation takes a straight cost write-off on its taxes and hauls the merchandise to a landfill. Although it is hard to believe, there is a sort of convoluted logic to this ap- proach. It is perfectly legal, requires little time or preparation on the company’s part, and solves the problem quickly. The drawback is the remote possibility of getting caught by the news media. Dumping perfectly useful products can turn into a public relations nightmare. Children living in poverty are freezing and XYZ Company has just sent 500 new snowsuits to the local dump. Parents of young children are barely getting by and QPS Company dumps 1,000 cases of disposable diapers because they have slight imperfections. The managers of these companies are not deliberately wasteful; they are simply unaware of all their alternatives. In 1976 the Internal Revenue Service provided a tangible incentive for businesses to contribute their products to charity. The new tax law allowed corporations to deduct the cost of the product donated plus half the difference between cost and fair market selling price, with the proviso that deductions cannot exceed twice cost. Thus, the federal government sanctions—indeed, encourages;—an above-cost federal tax deduction for companies that donate inventory to charity. [br] The information in the passage suggests that which of the following, if true, would make donating excess inventory to charity less attractive to manufacturers than dumping?
选项 A、The costs of getting the inventory to the charitable destination are greater than the above-cost tax deduction.
B、The news media give manufacturers’ charitable contributions the same amount of coverage that they give dumping.
C、No straight-cost tax benefit can be claimed for items that are dumped.
D、The fair-market value of an item in excess inventory is 1.5 times its cost.
E、Items end up as excess inventory because of a change in the public’ s preferences.
答案 A
解析 下列哪个为真，会使捐献给慈善机构的做法对生产者的吸引力变小?原文指出：此方式之所以有吸引力，因为联邦税法改变后，这种做法经济上有利，取非得：此方式经济上无利，就会失掉吸引力。∴A正确，将这些产品捐给慈善机构的成本比税法允许削减的成本要高。B、C、D、E不合上述推理。
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