PREP CR1-89

francessaa

Denoma, a major consumer-electronics maker, had a sizable 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E. During the period, consumer-electronics retailers sold remaining units of Denoma’s superseded models at prices that were deeply discounted from those models’ original prices.


C中的revenue 可以替代题干中的 sales revenue吗？

也许公司也有其他途径产生revenue啊。。。。

望解答

shlshingse

如果你不从会计角度来看的话，基本上sales=revenue=income。C是说Denoma收入很大一块是为其他品牌的电子产品做OEM。其他品牌的整机销量下降了，那Denoma的OME收入也下降了。虽然Denoma自有品牌产品收入增加，但是总的还是下降了。

比如格力空调的2009年总收入10亿中，40％来自生产整机，60％生产压缩机卖给美的、海尔等等。2010年的空调整机收入增加到6亿，但是压缩机收入下降到3亿，总收入还是下降的。

EthanEthan

首先，revenue在字面上不等于sales revenue。前者为收入，后者特质销售收入。但因为有A,所以,貌似revenue等于sales revenue.文章问，为什么零售商说销售其实变好了,但是制造商的收入却降低了?
A解释了原因:都花在广告上了……

准确的说，其实revenue是毛利，profit是净利，sales是销售收入，意思不一样的，不过这到题貌似不做区分。

cherryserena

Advertisement is listed under cost, not revenue . . .

C is the answer.

slmne

还是不太明白，求详解，a为何不可呢？c也没有说那部分会减少啊

cherryserena

The gains made by Denoma in new electronics models were more than offset by loss in other fractions of Denoma's business.

DmsCyyS

我觉得这道题首先读懂题
Denoma是一个maker，给retailer提供consumer-electronics. retailer同时会代销很多maker的产品。
从retailer那里获得信息是：尽管他们总共的销售额比前一年要低，但Denoma这个maker的产品销售额是增加的。
而从Denoma那里的信息是：他们的销售额下降了。
求解释：为什么R说D的Model销售增加了，但D的销售额却减少了
A advertising增加的是成本，和销售额是两回事，最终的利润=销售额-成本。
B D的对手销售额的百分比下降的比D多，这和解释D的自身问题无关。
D 说D没有家电外的业务范围来给它提供利润，无关
E 说R将D的一些老机型大降价出售。结合之前文中，D的新机型销售额增加。这是有可能导致D总的销售额减少。但这里涉及个比例问题。  
C 说D的收入一部分来自于给其他Maker供元件，那么由R知除D外其他的销售额都降低，那么D这个元件供应商的销售额也会减少。且文中提到了比例问题。可精确的得出，最终D的总销售额是减少的。