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The author mentions each of the following as a cause of excess inventory EXCEPT_
The author mentions each of the following as a cause of excess inventory EXCEPT_
游客
2024-01-13
6
管理
问题
The author mentions each of the following as a cause of excess inventory EXCEPT______ [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 umping.
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
The best answer is A. Lines 34-36 indicate that a manufacturer can save money by donating excess inventory to charity. However, if the cost of transporting inventory to a charitable destination is greater than that savings, as A indicates, the attractiveness of donating excess inventory would be lessened. Because inventory dumping involves “straight cost write-off” (lines 18) and “requires little time or preparation” (lines 21), dumping might seem more attractive than a donation that does not save the manufacturer money. Choice B, C, and D are consistent with the author’s suggestion that inventory donation is more attractive; D is irrelevant to the comparison.
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