首页
登录
职称英语
The price the government pays for standard weapons purchased from military contr
The price the government pays for standard weapons purchased from military contr
游客
2025-02-26
27
管理
问题
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?
选项
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.
答案
A
解析
如果最初购买武器的合同价中包含了资金的无效使用,那么由于历史成本法只是向最初价格上增加,它就把这些无效率保留了下来。一种经济上合理的定价方法至少应该允许降低价格的可能性,例如将这种无效率去除掉,因此,(A)是正确答案。因为历史成本对通货膨胀作出反应,(B)和(C)都与历史成本的经济合理性不矛盾——(B)因为它提到通货膨胀率而(C)因为它提到受通货膨胀影响的成本。选项(D)尤其没有为质疑历史成本的经济合理性提供任何理由。历史成本仅适用于标准武器,而不是(E)中提到的改进型武器。
转载请注明原文地址:https://tihaiku.com/zcyy/3973530.html
相关试题推荐
Somewhofavorputtinggovernmentalenterprisesintoprivatehandssuggestthat
ThegovernmentofPontranclaimsthatTorCity,oneofthesixmajorcitiesint
Government-subsidizedinsuranceavailabletohomeownersmakesitfeasibleforan
Thefunctionofgovernmentistosatisfythegenuinewantsofthemasses,andgo
Claim:CountryX’sgovernmentloweredtariffbarriersbecausedoingsoservedth
Governmentdepartmenthead:Wealreadyhaveacodeofethicsthatcompaniesdoin
Computeroperatingsystemsoftwarehasbecomeincreasinglystandardized.Butwhe
Neitherarisingstandardoflivingnorbalancedtrade,byitself,establishesa
Beforetheprintingpress,bookscouldbepurchasedonlyinexpensivemanuscript
Toughenedhiringstandardshavenotbeentheprimarycauseofthepresentstaffi
随机试题
[originaltext]M:Thisishopeless.Thesefiguresstilldon’taddupright.Let’
[originaltext]Lastnight,eightmillionpeoplein16U.S.stateswereunder
环节一:课堂导入 温故知新导入。 导入实录:上节课,我们已经学习完了关于联系的含义及联系的普遍性基本特征的相关知识。下面我们一起来回忆一下:联系是指事物之间
I类飞机库飞机停放和维修区屋顶金属承重构件无防火保护措施,飞机机翼面积为300㎡
通过兴奋中枢化学感受器增强肺通气的有效刺激是A. B. C. D. E.
下述制剂中不属于速释制剂的有A.舌下片 B.经皮吸收制剂 C.鼻黏膜给药
患者,女性,73岁。右肺下叶腺鳞癌术后,明日拟出院。护士嘱咐患者必须尽快返院就诊
(2018年真题)根据《民法总则》《继承法》,下列遗嘱中,应认定有效的是(
人在每一瞬间,将心理活动选择了某些对象而忽略了另一些对象。这一特点指的是注意的(
对油耗影响较大的驾驶操作环节包括()。A.起动升温 B.起步加速 C.换挡变
最新回复
(
0
)