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
40
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.
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。
转载请注明原文地址:https://kaotiyun.com/show/rMtO777K
本试题收录于:
GMAT VERBAL题库GMAT分类
0
GMAT VERBAL
GMAT
相关试题推荐
SpeakerA:CouldIgetaridewithyoutotheconcerttonight?SpeakerB:Ican’tgo,______.Ithinkshe’sleavingaround7:30
Wesubstitutefish______meatseveraltimesaweek.
Concerningmoneyoranythingelse,conflictsbetweenhusbandandwifeusuallyreflectapowerstruggle.Conflictsbetweenparent
Concerningmoneyoranythingelse,conflictsbetweenhusbandandwifeusuallyreflectapowerstruggle.Conflictsbetweenparent
IntheUnitedStates,30percentoftheadultpopulationhasa"weightproblem".Tomanypeople,thecauseisobvious:theyeat
Nomatterwhoyouareorwhereyoucomefrom,onethingiscertain:youareacquaintedwiththemosquito(蚊子)—althoughyouprobab
Theagriculturerevolutioninthenineteenthcenturyinvolvedtwothings:theinventionoflabor-savingmachineryandthedevelo
InWesternculture,anengagementbeginswith"yes"toasimplequestion:"Willyoumarryme?"Theseheart-stoppingwordsoften
Visitorstothezoousuallypitytheanimalsowingtotheirparticularemotionalassociations(联想).Whichanimalsshouldbeindee
Visitorstothezoousuallypitytheanimalsowingtotheirparticularemotionalassociations(联想).Whichanimalsshouldbeindee
随机试题
试述词汇在语言中的地位。
症见胸闷作痛,甚则胸痛彻背,短气,舌苔白腻,脉弦紧,治疗应首选()
根据《水利工程建设项目招标投标管理规定》(水利部令第14号),()应当对招标公告的真实性负责。
风险管理是一个不断发展变化的演变过程。在风险管理演变过程中,大多数现代风险管理形式是从( )中发展而来的。
对于已安装在用的单台设备,它的重置成本包括()。
亚洲地区是二战以后最富经济活力的地区之一。阅读下列材料,完成对亚洲问题的探究活动。材料一西亚诞生了巴比伦文明古国,也是信仰伊斯兰教的阿拉伯民族聚居区。材料二在亚洲,到19世纪中叶,印度完全沦为英国的殖民地,英国还把侵略矛头指向中国。
PISA是一项国际性学生学业成就比较调查项目,主要对接近完成基础教育的15岁学生进行评估。2012年经济合作与发展组织通过对其测试结果的统计分析,提出评价教育成功与否的三个维度,即()。
某市要组织一次煤炭博览会。主题要突出:提高科技含量,节约能源资源。现在需要布置会场,由你来策划,你会怎么展开工作?
以往认为最适合哲学的领域,如今已被对人类存在的各方面经验作出成功解释的科学所占领。在一个信息技术取得支配地位的世界上,哲学似乎已败下阵来,它至少不能把智慧切成一个个可以测量的小块提供给人们。在20世纪,有无数哲学家讥讽自己所从事的学科。认为哲学活动在经历了
A、VacationinItaly.B、Studyabroad.C、Throwafarewellparty.D、GotoafashionshowinMilan.B对话开头男士提到,他听说女士很快就要去意大利了,之后女士提到在
最新回复
(
0
)