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14. A United States manufacturer of farm equipment reported a 1988 third-quarter net income of $32 million, compared with $25.5 million in the third quarter of 1987. This increase was realized despite a drop in United States retail sales of farm equipment toward the end of the third quarter of 1988 as a result of a drought.

Which of the following, if true, would contribute most to an explanation of the increase in the manufacturer’s net income?

(A) During the third quarter of 1988, the manufacturer announced that it would add irrigation systems to its line of products.

(B) In the third quarter of 1988, the manufacturer paid no wages during a six-week strike, but stocks on hand were adequate to supply dealers.

(C) Sales in the United States of farm equipment made and sold by foreign companies were higher in the third quarter of 1988 than in any previous quarter.

(D) Official dealers of the manufacturer had low supplies of farm equipment during the third quarter of 1988.

(E) Eligible United States farmers benefited from a federal drought-relief fund late in the third quarter of 1988.

Answer: B 我选 A ( B不能说明net income 增加呀, )
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During the third quarter of 1988, the manufacturer announced that it would add irrigation systems to its line of products。

注意时态,would add,就是说第三季度并没增加irrigation systems,与三季度的收入增加无关。

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