1. 出现日期：11.25 by rocioking,y950701
1. 出现频率3
题库B9.Thefollowing appeared in a memorandum to a team developing accounting software forSmartPro Software, Inc.:
“Currently,more professional accountants use SmartPro accounting software than any otherbrand. However, in the market for personal accounting software for non-professionals to use in preparing their income tax returns, many of our competitors are outselling us. In surveys, our professional customer srepeatedly say that they have chosen SmartPro Software because our most sophisticated software products include more advanced special features than competing brands. Therefore, the most effective way for us to increase sales of our personal accounting software for home users would clearly be to add the advanced special features that our professional software products currently offer.”
17. 出现日期：11.26
有个Smart什么财务software公司生产的软件在professional专业领域销售很好。但是在non-professional领域（对家用计算tax的用户）的销售却没有竞争对手好。经过这个公司对professional customer的survey，professional的用户经常表示他们选择这款软件的原因是它比较，有一些advanced special features.所以软件公司决定通过增加软件的专业度和advanced special features来提高销售. By dorisgackt作者: LBG 时间: 2010-11-29 16:32
2. 出现日期：11.25 by marshal111,shentuomi,
2. 出现频率2
Greentree Grocers has been experiencing high sales volume but decreasing profit margin. Its customers are wealthy people looking for gourmet food and luxury shopping experience, so it must cut costs without hurting the customers' shopping experience. So it plans to layoff 10 employees per store and eliminate expensive displays and free samples. In addition, it will partner with XX Cafe to have a coffee shop in each store. This is supported by a recent survey that the Grocers and the Cafe attract similar types of customers. The conclusion is that Greentree Grocers will experience high sales volume as well as high profit margin. 大力感谢likebing的提供~
1. 作者忽略 裁员和减少试用的负面影响，如服务质量下降，顾客满足感下降，这种效果在奢侈品店尤为明显，因此可能减少销售量。
2. 作者没有对咖啡店的收入成本分析。很可能的一种情况是咖啡店带来的收入弥补不了咖啡店的成本。 开咖啡店需要占用更大面积而且雇佣更多员工。
3. 另外影响MARGIN 的因素有很多，如果原材料成本上升很快，裁员也是杯水车薪。By OliverJ作者: LBG 时间: 2010-11-29 16:33
3. 出现日期：11.25 by uupigyu318
题库44. The following is part of a business plan created by the management of the Megamart grocery store.
“Our total sales have increased this year by 20 percent since we added a pharmacy section to our grocery store. Clearly, the customer’s main concern is the convenience afforded by one-stop shopping. The surest way to increase our profits over the next couple of years, therefore, is to add a clothing department along with an automotive supplies and repair shop. We should also plan to continue adding new departments and services, such as a restaurant and a garden shop, in subsequent years. Being the only store in the area that offers such a range of services will give us a competitive advantage over other local stores.”作者: LBG 时间: 2010-11-29 16:33
北美范文238页
The management of the Megamart grocery store concludes that adding new departments and services is the surest way to increase profits over the next couple of years. They are led to this conclusion because of a 20 percent increase in total sales, realized after the addition of a pharmacy section to the gorcery store. On the basis of this experience, they concluded that the conveniece of one-stopping was the main concern of their customers. The management’s argument is faulty in several respects.
In the first place, the management assumes that the increase in total sales was due to the addtion of the pharmacy section. However, the only evidence offered to support this conclusion is the fact that the addition of the pharmacy preceded the increase in sales. But the mere fact that the pharmacy section was added before the increase occurred is insufficient grounds to conclude that it was responsible for the increase. Many other factors could bring about this same result. Lacking a detailed analysis of the source of the sales increase, it would be sheer folly to attribute the increase to the addition of the pharmacy section.
In the second place, even if it were the case that increase in total sales was due to the addition of the pharmacy section, this fact alone is insufficient to support the claim that adding additional departments will increase sales even further. It is quite possible that the addition of the pharmacy section increased sales simply because there was no other pharmacy in the vicnity. The additional proposed departments and services, on the other hand, might be well represented in the area and their addition might have no impact whatsoever on the profits of the store.
In conclusion, the management’s argument is not well-reasoned. To strength the conclusion, the management must provide additional evidence linking the addition of the pharmacy section to the increase in total sales. It must also show that there are no exceptional reasons for the sales increase due to the pharmacy section that would not apply to the other proposed additions.作者: LBG 时间: 2010-11-29 16:33
4. 出现日期：11.25 by 特强薄荷
4. 出现频率2
题库1. The following appeared as part of an annual report sent to stockholders by Olympic Foods, a processor of frozen foods.
“Over time, the costs of processing go down because as organizations learn how to do things better, they become more efficient. In color film processing, for example, the cost of a 3-by-5-inch print fell from 50 cents for five-day service in 1970 to 20 cents for one-day service in 1984. The same principle applies to the processing of food. And since Olympic Foods will soon celebrate its twenty-fifth birthday, we can expect that our long experience will enable us to minimize costs and thus maximize profits.”
1. false analogy: The food industry is not analogous to the color film industry.
2.causal oversimplification: Other factors that may contribute t to the cost decline of the printing cost should be considered and ruled out.
3.gratuitous assumption: The conclusion of the argument is based on a gratuitous assumption that the company can minimize cost and maximize profit because the company has been conducted for 25 years.作者: LBG 时间: 2010-11-29 16:34
11.26.2010
5. 出现日期：11.26by.plum111
16. The following appeared as part of an article in the education section of a Waymarsh City newspaper.
“Throughout the last two decades, those who earned graduate degrees found it very difficult to get jobs teaching their academic specialties at the college level. Those with graduate degrees from Waymarsh University had an especially hard time finding such jobs. But better times are coming in the next decade for all academic job seekers, including those from Waymarsh. Demographic trends indicate that an increasing number of people will be reaching college age over the next ten years; consequently, we can expect that the job market will improve dramatically for people seeking college-level teaching positions in their fields.”作者: LBG 时间: 2010-11-29 16:34
6. 出现日期：11.26wyfcinderella
72. The following appeared as part of a recommendation from the business manager of a department store.
“Local clothing stores reported that their profits decreased, on average, for the three-month period between August 1 and October 31. Stores that sell products for the home reported that, on average, their profits increased during this same period. Clearly, consumers are choosing to buy products for their homes instead of clothing. To take advantage of this trend, we should reduce the size of our clothing departments and enlarge our home furnishings and household products departments.”
1．A period of three month is too short to draw a general conclusion of the overall trend.
2. The past three months' trend does not guarantee the same in the future.
3. Whether the reports from the local clothing stores and stores that sell products for the home are reliable or not are still open to doubt, thus making the author's suggestion groundless.作者: LBG 时间: 2010-11-29 16:34
8. 出现日期：11.26qddxzhaowencon
8. 出现频率2
125. The following appeared as part of the business plan of the Capital Idea investment firm.
“Across town in the Park Hill district, the Thespian Theater, Pizzazz Pizza, and the Niblick Golf Club have all had business increases within the past two years. Capital Idea should therefore invest in the Roxy Playhouse, the Slice-o’-Pizza, and the Divot Golf Club, three new businesses in the Irongate district. As a condition, we should require them to participate in a special program: Any customer who patronizes two of the businesses will receive a substantial discount at the third. By motivating customers to patronize all three, we will thus contribute to the profitability of each and maximize our return.”
1. The author commits a fallcy of false analogy.
2. Therefore the proposal of investment in the Irongate district is groundless. No investment should be made until other factors have been considered and the benefit-cost analysis has been made.
3. The programme suggested by the author is reckless or even ridiculous. The possible result can be the opposite of the author's imagination because the consumers have interest of only one or two of the three stores.
1.The business increases occured in the past two years. No one can guarantee the future profit.
2.The three new companies are not necessarily analogous to those profitable ones.
3.The condition that is required is absurd. There is no causal relatioship between the condition and the collective profit.作者: LBG 时间: 2010-11-29 16:34
9. 出现日期：11.26kellyQ
9. 出现频率2
题库里找不到。Now is the perfect time to buy a house in our city. Over the past five years, average home prices in our region have nearly doubled. But average stock prices in the national stock market have actually declined over the same period. So homeowners have seen an increase in value for their housing investment during the last five years that far exceeds what they could have made by investing in the stock market. Our city’s resident can surely achieve a similar profit over the next five years. Furthermore, if residents invest in a home, they can enjoy the use of the home while its value increases, whereas money invested in stocks would not contribute to their quality of life in the same way that owning a home would. Therefore, all the residents of our city should invest their money in a home.作者: LBG 时间: 2010-11-29 16:35
10. 出现日期：11.26我爱伊乔
2. The following appeared in a memorandum from the business department of the Apogee Company.
“When the Apogee Company had all its operations in one location, it was more profitable than it is today. Therefore, the Apogee Company should close down its field offices and conduct all its operations from a single location. Such centralization would improve profitability by cutting costs and helping the company maintain better supervision of all employees.”作者: LBG 时间: 2010-11-29 16:35
11. 出现日期：11.26
yaoyizhang
"The argument was about a paragraph from a restaurant business newsletter about small franchise restaurants.
A small restaurant owner, George, opened a pita restaurant in a college town Sallon. His restaurant has been quite successful for the last 2 years. So he decided to open another 3 restaurants in nearby cities and towns. He also plans to promote his 3 employees who have been trained under him to be the managers of the new restaurants. He expects his profits will triple after all restaurants are opened. By likebing作者: LBG 时间: 2010-11-29 16:36
13. 出现日期：11.26
ssbao11
Generally speaking, it is financially unwise for people quit stable office job and start working from home. It is there are a lot of distractions when people working from home. People working from home tend to procrastinate because there is no discipline. Also, working from home make people isolated. Therefore, it is financially more advantageous for people working in the office. By likebing作者: LBG 时间: 2010-11-29 16:36
16. 出现日期：11.26
16. 出现频率2
14. The following appeared as part of a newspaper editorial.
“Two years ago Nova High School began to use interactive computer instruction in three academic subjects. The school dropout rate declined immediately, and last year’s graduates have reported some impressive achievements in college. In future budgets the school board should use a greater portion of the available funds to buy more computers, and all schools in the district should adopt interactive computer instruction throughout the curriculum.”
Sample essay 1:
The argument that the school board should buy more computers and adopt interactive computer instruction is not entirely logically convincing, since it ignores certain crucial assumptions.
First, the argument assumes that the decline of school dropout and the achievements of last year’s graduates’ results from the adoption of interactive computer instruction. However, there are several reasons why this might not be true. For example, achievements could have been made in other subjects than the ones with interactive computer instruction. Or last years’ graduates might not have been given the interactive computer instruction. Or the decline of the rate of dropout could be attributed to stricter discipline applied last year.
Second, even supposing the Nova High School’s decline of the dropout and last year’s graduates’ achievements benefit directly from the usage of interactive computer instruction, the success of the instruction in one school may not ensure the success in other schools. If it does not suit other schools, the instruction will not work.
Finally, even if the decline of the rate of dropout and the achievements of the last year’s graduates’ are the direct results of the interactive computer instruction, we still do not know whether the school can afford to apply the instruction on all the subjects or to all the students. If the school does not have sufficient fund and has to cut budgets on other projects such as the library, the quality of the school’s education will also compromise.
Thus, the argument is not completely sound. The evidence in support of the conclusion that the dropout rate declined and last year’s graduates made impressive achievements does little to prove the conclusion that other schools should use a greater portion of their funds to apply the instruction since it does not address the assumptions I have already raised. Ultimately, the argument might have been strengthened by making it clear that the decline of the dropout rate and the achievements of the graduates are the direct results of interactive computer instruction, that the instruction is also applicable to other schools in the district, and that the instruction is affordable to all the schools in the district.
Sample essay 2:（北美范文P180）作者: LBG 时间: 2010-11-29 16:37
18. 出现日期：11.27
ChaliWu，感谢likebing同学的提供~~
18. 出现频率2
题库9. The following appeared in the opinion column of a financial magazine.
“On average, middle-aged consumers devote 39 percent of their retail expenditure to department store products and services, while for younger consumers the average is only 25 percent. Since the number of middle-aged people will increase dramatically within the next decade, department stores can expect retail sales to increase significantly during that period. Furthermore, to take advantage of the trend, these stores should begin to replace some of those products intended to attract the younger consumer with products intended to attract the middle-aged consumer.”
14. 出现日期：11.26
成年人对零售行业贡献38%；年轻人贡献25%；然后有成年人贡献会增多的趋势。然后零售商就打算把一些年轻人的商品，换乘成年人的，来迎合这个趋势。By chelseadu
1. The absolute value of consumption should be given by the author.
2. all things are equal
3. Whether the increase of profit gained by attracting more middle-aged consumers will be offset
4. by the reduction of profit because of the loss of young consumers.
Sample essay 1:
The argument that department retail sales will increase in the next 10 years and thus department stores should begin to replace products to attract middle-aged consumers is not entirely logically convincing, since it omits certain crucial assumptions
First of all, the argument ignores the absolute amount of retail expenditure of middle-aged and younger consumers devoted to department store products and services. Although younger consumers spend a smaller percentage of their retail expenditure to department store products than do the middle-aged consumers, they might actually spend more in terms of the absolute amount.
Even if middle-aged consumers are spending more than younger ones in department stores, the argument ignores the possibility that the trend may change within the next decade. Younger consumers might prefer to shop in department stores than in other types of stores, and middle-aged consumers might turn to other types of stores, too. This will lead to a higher expenditure of younger consumers in department stores than that of middle-aged consumers.
Besides, the argument never addresses the population difference between middle-aged consumers and younger ones. Suppose there are more younger consumers than the middle-aged ones now, the total population base of younger consumers will be bigger than that of the middle-aged ones if both of them grow at the same rate in the next decade. Thus there will be a bigger younger consumer base.
Based on the reasons I listed above, the argument is not completely sound. The evidence in support of the conclusion does little to prove the conclusion since it does not address the assumptions I have already raised. Ultimately, the argument might have been more convincing by making it clear that the absolute population of middle-aged consumers are higher than that of the younger consumers and the number will continue to grow in the next decade, and that the middle-aged consumers will continue to spend more money in department stores than younger consumers do in the next decade.作者: LBG 时间: 2010-11-29 16:37
Sample essay 2:
The argument that retailers should replace some of the products intended to attract the younger consumers with products intended to attract the middle-aged consumers is not entirely logically convincing, since it ignores certain crucial assumptions.
First, the argument omits the assumption that the business volumes of both the middle-aged consumers and the younger consumers are the same. If the business volume of the middle-aged consumers’ 39% is smaller than that of the younger consumers’ 25%, the retail sales will not increase during the next decade.
Second, even if the business volumes of both the middle-aged consumers and the younger consumers were the same in the last decade, the increase of the middle-aged people in the next decade is not the same as the increase of the retail expenditure, for the retail trade depends more on such factors as the economic circumstances, people’s consuming desire.
Finally, the argument never assumes the increase of the younger consumers within the next decade. If the younger consumers increase at the same rate and spend the same amount of money on the goods and services of department stores, the retailers should never ignore them.
Thus the argument is not completely sound. The evidence in support of the conclusion that the growing number of middle-aged people within the next decade does little to prove the conclusion—that department stores should begin to replace some of their products to attract the middle-aged consumers since it does not address the assumptions I have already raised. Ultimately, the argument might have been strengthened by making it clear that the business volumes of both types of consumers are the same and comparable, that the increase of a certain type of consumers are correlated with the increase of the retail sales, and that the growth rate of the younger consumers are the same as that of the middle-aged consumers.
Sample essay 3北美范文P171)作者: LBG 时间: 2010-11-29 16:38
19. 出现日期：11.27
34. The following appeared as part of a plan proposed by an executive of the Easy Credit Company to the president.
“The Easy Credit Company would gain an advantage over competing credit card services if we were to donate a portion of the proceeds from the use of our cards to a well-known environmental organization in exchange for the use of its symbol or logo on our card. Since a recent poll shows that a large percentage of the public is concerned about environmental issues, this policy would attract new customers, increase use among existing customers, and enable us to charge interest rates that are higher than the lowest ones available.”By smilegmat作者: LBG 时间: 2010-11-29 16:38
20. 出现日期：11.27
105. The following appeared in an editorial from a newspaper serving the town of Saluda.
“The Saluda Consolidated High School offers over 200 different courses from which its students can choose. A much smaller private school down the street offers a basic curriculum of only 80 different courses, but it consistently sends a higher proportion of its graduating seniors on to college than Consolidated does. By eliminating at least half of the courses offered there and focusing on a basic curriculum, we could improve student performance at Consolidated and also save many tax dollars.”harbinwang作者: LBG 时间: 2010-11-29 16:39
21. 出现日期：11.27 by littlexian
题库B8The following appeared in a presentation by the chief production manager of a machine parts manufacturing company at a management meeting:
“Our factory in Cookville is our most advanced and efficient. It is capable of producing ten drill bits for each dollar of production costs, whereas none of our other factories can produce more than seven drill bits per dollar of production costs. Therefore, we can reduce our overall drill bit production costs by devoting the Cookville factory entirely to drill bit production. Since reducing the production costs of individual machine parts is the only way to achieve our larger goal of reducing our overall production costs, dedicating the Cookville factory entirely to drill bit production and shifting all other machine part production to our other factories will help us to attain that larger goal.”作者: LBG 时间: 2010-11-29 16:40
22. 出现日期：11.27 by googie
The following appeared in a letter from a part-owner of a small retail clothing chain to her business partner:
“Commercial real estate prices have been rising steadily in the Sandida Heights neighborhood for several years, while the prices in the adjacent neighborhood of Palm Grove have remained the same. It seems obvious, then, that a retail space in Sandida Heights must now be much more expensive than a similar space in Palm Grove, which was not the case several years ago. So, it appears that retail spaces in Sandida Heights are now overpriced relative to those in Palm Grove. Therefore, it would be in our financial interest to purchase a retail space in Palm Grove rather than in Sandida Heights.”
1。房地产价格上涨并不意味着店面价格的上涨，因为店面价格还与地理位置等其他因素有关（比如市中心房价高）
2。店面价格上涨并不意味着盈利减少。
3。过去的情况并不一定适用于现在和将来
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北美范文P171)