首页
外语
计算机
考研
公务员
职业资格
财经
工程
司法
医学
专升本
自考
实用职业技能
登录
外语
Excess inventory, a massive problem for many businesses, has several causes, some of which are unavoidable. Overstocks may accum
Excess inventory, a massive problem for many businesses, has several causes, some of which are unavoidable. Overstocks may accum
admin
2014-09-18
51
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.
By asserting that manufacturers "are simply unaware"(lines 45 - 46), the author suggests which of the following?
选项
A、Manufacturers might donate excess inventory to charity rather than dump it if they knew about the provision in the federal tax code.
B、The federal government has failed to provide sufficient encouragement to manufacturers to make use of advantageous tax policies.
C、Manufacturers who choose to dump excess inventory are not aware of the possible effects on their reputation of media coverage of such dumping.
D、The manufacturers of products disposed of by dumping are unaware of the needs of those people who would find the products useful.
E、The manufacturers who dump their excess inventory are not familiar with the employment of liquidators to dispose of overstock.
答案
A
解析
作者在L45—46指出制造者“不明白”一点,是想指出下面哪点?A.如果制造者知道联邦税法的规定,他们就会将过剩产品捐给慈善机构,而不是倾倒掉。正确。作者最后一段的主张就是这句话所概括。B.联邦政府没有对生产者利用新税法做出鼓励。原文与此相反。C.“reputation of media”是上一段的内容。D.与原文叙述不符。E.倾倒生产者不知清算商的作用。说反了,正是清算商不理想,才想起倾倒方式。
转载请注明原文地址:https://kaotiyun.com/show/gMtO777K
本试题收录于:
GMAT VERBAL题库GMAT分类
0
GMAT VERBAL
GMAT
相关试题推荐
Emily:Ifeelveryupset.Iquarreledwithmymomthismorning.MissFoster:What’stheproblem?______
ButforthehelpofmyEnglishteacher,I______thefirstprizeintheEnglishWritingCompetition.
IfyoulookcloselyatsomeoftheearlycopiesoftheDeclarationofIndependence,beyondtheflourishedsignatureofJohnHanc
Weusebothwordsandgesturestoexpressourfeelings,buttheproblemisthatthesewordsandgesturescanbeunderstoodindi
Atthebeginningoflastcentury,medicalscientistsmadeaninterestingdiscovery:wearebuiltnotjustoffleshandbloodbut
All【C1】______thingsmustfighttostayalive.Theyhavetofeedonsomethingandatthesametimeavoidbeing【C2】______Therefore
Visitorstothezoousuallypitytheanimalsowingtotheirparticularemotionalassociations(联想).Whichanimalsshouldbeindee
Thosewerethesoldiers______torescuethetrappedminers.
In1866,sailorsonaGermanshipcalledPaulathrewabottlewithamessageintowatershundredsofmilesoffthewesterncoast
Thepassageasawholecanbestbecharacterizedaswhichofthefollowing?TheauthorimpliesthatthetitleofGlatthaar’sbo
随机试题
甲企业拥有三幢房产,分别为厂房A、厂房B和一幢办公楼,其中厂房A为与乙企业和丙企业共同共有。2014年有关甲企业房产的事项如下。(1)乙企业准备将厂房A进行内部装修,添置新的附属设施,经查,甲、乙、丙三个企业事先均没有约定处理方式,乙企业与甲企业和丙企业
执法人员当场收缴的罚款,应当自收缴罚款之日起二日内交至行政机关。
在下列选项中,属于系统初始成本的是()
党的根本组织制度和领导制度是()
A.胃溃疡B.胃癌C.胃肠道穿孔D.肠梗阻E.十二指肠溃疡胃小弯处可见龛影多见于
医疗机构出售无偿献血的血液所承担的法律责任是
《中央投资项目招标代理机构资格认定管理办法》规定,中央投资项目是指全部或部分使用()的固定资产投资项目。
人本管理原则包括()。
一般认为,避免失败的动机较高的人喜欢()。
患有词盲的人,其病变可能发生在
最新回复
(
0
)