2. 职称英语
  3. 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  23
问题 The author mentions each of the following as a cause of excess inventory EXCEPT______ [br] Information in the passage suggests that one reason manufacturers might take advantage of the tax provision mentioned in the last paragraph is that______
选项 A、there are many kinds of products that cannot be legally dumped in a landfill
B、liquidators often refuse to handle products with slight imperfections
C、the law allows a deduction in excess of the cost of manufacturing the product
D、media coverage of contributions of excess-inventory products to charity is widespread and favorable
E、no tax deduction is available for products dumped or sold to a liquidator
答案 C
解析 The best answer is C. Lines 34-39 describe the 1976 tax provision as a financial “incentive” (line 34) that the manufacturers would take advantage of if they were not “unaware of all their alternatives” for disposing of excess inventory (lines 31). This provision allows “an above-cost federal tax deduction for comparison that donate inventory to charity”- specifically, deduction of up to “twice cost” for donated goods (lines 34-39). This information suggests that one reason manufacturers might take advantage of the provision is that, as C states, it allows “a deduction in excess of the cost of manufacturing the product.” Choices A, B, and D each describe factors that are neither mentioned nor suggested by the passage; E contradicts lines 17-18, which state that inventory-dumping entails “a straight cost write-off on…taxes.”
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