Board logo

标题: 我觉得A 非常合理啊,为什么是C呢???? [打印本页]

作者: carolynwinwin    时间: 2011-10-30 06:53     标题: 我觉得A 非常合理啊,为什么是C呢????

Denoma, a major consumer-electronics maker, had a sizeable decline in sales revenue for its most recent fiscal year.  This result appears surprising, because electronics retailers report that although their overall sales were considerably lower than in the previous year, their sales revenue from Denoma models actually grew, largely thanks to some innovative and popular models that Denoma introduced.

Which of the following, if true, does most to explain the apparently surprising result?

A Because of the need to educate the public about its new models’ capabilities, Denoma’s advertising spending was higher than normal over the period.
B For the period at issue, Denoma’s major competitors reported declines in revenue that were, in percentage terms, greater than Denoma’s.
C A significant proportion of Denoma’s revenue comes from making components for other consumer-electronics manufacturers.
D Unlike some of its major competitors, Denoma has no lines of business outside consumer electronics to provide revenue when retail sales of consumer electronics are weak.
E During the period, consumer-electronics retailers sold remaining units of Denoma’s superseded models at prices that were deeply discounted from those models’ original prices.
作者: finnlijing    时间: 2011-10-30 19:27

A中的advertising spending是广告支出,原文说的是sales revenue,即销售收入。如何从广告支出增加推出销售收入降低?
作者: carolynwinwin    时间: 2011-10-31 06:17

我是想说,sales是减少了,但是sales revenue 增加了。原因是sales中有 marketing 费用,但是sales revenue 中没有。
作者: timothyyung    时间: 2011-10-31 21:31

sales revenue 增加了,sales 减少了

sales=number of units sold
sales revenue= price per unit * number of units sold
revenue= total sales revenue - total cost

marketing的费用在total cost里,算净收入revenue的时候才需要,跟sales revenue没有关系
作者: timothyyung    时间: 2011-10-31 21:38

这个题目好绕。。

理一下
公司的total sales revenue减少了。公司零售sales减少了,零售的retaile sales revenue增加了。

一般公司的sales revenue应该跟公司零售店的retail sales revenue挂钩,要增加一起,要减少也一起。可是却相反。注意,这里可以不用管零售的sales(the number of units sold)因为这个零售的sales已经包括在retail sales revenue里了(见上面的公式)
说明公司除了零售店,还有其他的sale and sales revenue。这部分更多的decline导致最后的总sale revenue的减少
作者: timothyyung    时间: 2011-10-31 21:43

A Because of the need to educate the public about its new models’ capabilities, Denoma’s advertising spending was higher than normal over the period.
这跟公司sales revenue没有关系。只跟revenue有关系

B For the period at issue, Denoma’s major competitors reported declines in revenue that were, in percentage terms, greater than Denoma’s.
没有跟competitors比的需要

C A significant proportion of Denoma’s revenue comes from making components for other consumer-electronics manufacturers.
正确答案(?) 说公司大部分的收入源于为其它企业制造零部件。注意这部分也是公司的"sales" 。只是不是卖给终端消费者,而是卖给制造商。

D Unlike some of its major competitors, Denoma has no lines of business outside consumer electronics to provide revenue when retail sales of consumer electronics are weak.
没有跟competitors比的需要

E During the period, consumer-electronics retailers sold remaining units of Denoma’s superseded models at prices that were deeply discounted from those models’ original prices.
这个说零售店把库存的models以低价抛售了,实际上这会增加零售sales,跟文章条件有出入
作者: carolynwinwin    时间: 2011-11-1 06:23

阿,谢谢你!我终于搞懂了!




欢迎光临 国际顶尖MBA申请交流平台--TOPWAY MBA (http://forum.topway.org/) Powered by Discuz! 7.2