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
31
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.
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
最后一段指出哪点是制造者应利用税法规定的原因?本题和22题重复。A.许多品种不能倾倒。无。B.liquidators和最后一段叙述无关。C.正确。此法允许做出超过成本的削减税额。见上题解释。D.media coverage与此处无关。E.同B,出现liquidator。
转载请注明原文地址:https://jikaoti.com/ti/w1zYFFFM
本试题收录于:
GMAT VERBAL题库GMAT分类
0
GMAT VERBAL
GMAT
相关试题推荐
Musiccomesinmanyforms:mostcountrieshaveastyleoftheirown.【C1】______theturnofthecenturywhenjazzwasborn,Ameri
Newspapersarenotnearlyaspopulartodayastleywereinthepast.Therearenotverymanypeoplewhoseriouslyreadanewspa
Ahighercrimerateexistsincities______alargepercentageofunemployment.
ButforthehelpofmyEnglishteacher,I______thefirstprizeintheEnglishWritingCompetition.
Withthepossibleexceptionofequalrights,perhapsthemostcontroversialissueacrosstheUnitedStatestodayisthedeathpe
All【C1】______thingsmustfighttostayalive.Theyhavetofeedonsomethingandatthesametimeavoidbeing【C2】______Therefore
All【C1】______thingsmustfighttostayalive.Theyhavetofeedonsomethingandatthesametimeavoidbeing【C2】______Therefore
Frankfurt,Germany,isoneofthemost_______populatedregionsinWesternEurope.
Atransplantoperationissuccessfulonlyifdoctorscanpreventthebodyfromrejectingthe______organ.
InWesternculture,anengagementbeginswith"yes"toasimplequestion:"Willyoumarryme?"Theseheart-stoppingwordsoften
随机试题
患儿,5岁,因患麻疹收入传染病院,经治疗后病情好转,但仍因没有小朋友一起玩而闷闷不乐。此时患儿未满足的基本需要是
患者,男性,45岁,在饱食后被车撞伤,送至医院急诊时,血压下降至0,积极抢救后,稍有好转,诊断脾破裂,拟行急诊手术。手术经过顺利,麻醉未清醒前,护理时哪项最重要
A.丹毒B.新生儿皮下坏疽C.疖D.痈E.脓性指头炎易引起化脓性海绵状静脉窦炎
下列按图示尺寸以面积计算工程量是()。
在施工生产中,对首次使用的混凝土施工配合比应进行()。
在计算个人所得税时,下列各项中不符合个人独资企业和合伙企业有关规定的是()。
掌握了汉语拼音字母“A、b”的书写,再学习英语字母“A、b”的书写,将出现()
一个台阶总共有n级,如果一次可以跳1级,也可以跳2级。求总共有多少总跳法,并分析算法的时间复杂度。
Myuncleisquitewornoutfromyearsofhardwork.Heisnolongertheman______hewasfifteenyearsago.(2011年考试真题)
Whenandwheretobuildthenewfactory(notdecide)______sofar.
最新回复
(
0
)