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2016年美国CPA练习题精选：Business 16
The trough of a business cycle is generally characterized by:
a. Shortages of essential raw materials and rising costs.
b. Increasing purchasing power and increasing capital investments.
c. Declining purchasing power and unused productive capacity.
d. Unused productive capacity and an unwillingness to risk investments.
答案：D
Explanation
Choice "d" is correct. The trough of a business cycle is an economic low point with no positive indicators for the future. It is characterized by unused productive capacity and an unwillingness to risk new investments.
Choice "a" is incorrect. Shortages may occur during a peak.
Choice "b" is incorrect. Increasing purchasing power and increasing capital investments come with recovery.
Choice "c" is incorrect. Declining purchasing power comes with inflation; unlikely in a trough.
【我要纠错】 责任编辑：小莹子
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