大全45

faring56

[url=]Passage 45 (45/63)[/url]

Excess inventory, a massive (large in scope or degree “the feeling of frustration, of being ineffectual, is massive David Halberstam”) problem for many businesses, has several causes, some of which are unavoidable. Overstocks may accumulate through production overruns (a run in excess of the quantity ordered by a customer) or errors. Certain styles and colors prove unpopular. With some products—computers and software, toys, and books—last year’s models are difficult to move even at huge discounts. Occasionally the competition introduces a better product. But in many cases the public’s buying tastes simply change, leaving a manufacturer or distributor with thousands (or millions) of items that the fickle public no longer wants.

One common way to dispose of (dispose of: v.处理) this merchandise is to sell it to a liquidator, who buys as cheaply as possible and then resells the merchandise through catalogs, discount stores, and other outlets (an agency (as a store or dealer) through which a product is marketed “retail outlets”). However, liquidators may pay less for the merchandise than it cost to make it. Another way to dispose of excess inventory is to dump it. The corporation takes a straight cost write-off on its taxes and hauls the merchandise to a landfill. Although it is hard to believe, there is a sort of convoluted logic to this approach. It is perfectly legal, requires little time or preparation on the company’s part, and solves the problem quickly. The drawback is the remote possibility of getting caught by the news media. Dumping perfectly useful products can turn into a public relations nightmare. Children living in poverty are freezing and XYZ Company has just sent 500 new snowsuits (snowsuit: n.孩童用防雪装) to the local dump. Parents of young children are barely getting by and QRS Company dumps 1,000 cases of disposable diapers because they have slight imperfections.

The managers of these companies are not deliberately wasteful; they are simply unaware of all their alternatives. In 1976 the Internal Revenue Service provided a tangible incentive for businesses to contribute their products to charity. The new tax law allowed corporations to deduct the cost of the product donated plus half the difference between cost and fair market selling price, with the proviso that deductions cannot exceed twice cost. Thus, the federal government sanctions—indeed, encourages—an above-cost federal tax deduction for companies that donate inventory to charity.




2.     The passage suggests that which of the following is a kind of product that a liquidator who sells to discount stores would be unlikely to wish to acquire?



(A) Furniture

(B) Computers

(C) Kitchen equipment

(D) Baby-care products（B）

(E) Children’s clothing

定位liquidator这个范围

麽发现有哪里提到了哪些product是liquidator不愿意得到的?

另外,However, liquidators may pay less for the merchandise than it cost to make it. 这个转折是什么意思呢?

这篇文章相对来说还比较简单,但是还是错了蛮多的

大家多讨论讨论

faring56

7.       Information in the passage suggests that one reason manufacturers might take advantage of the tax provision mentioned in the last paragraph is that

(A) there are many kinds of products that cannot be legally dumped in a landfill

(B) liquidators often refuse to handle products with slight imperfections

(C) the law allows a deduction in excess of the cost of manufacturing the product

(D) media coverage of contributions of excess-inventory products to charity is widespread and favorable(E) no tax deduction is available for products dumped or sold to a liquidator

我就没有想通这到题目

我觉得E是很对的

Tax deduction在其他作者提到的两种办法中么有办法实现,所以可以成为corporation选择charity的一个理由?

难道我分析的不对?

zxc1118zxc

这两道我也做错了
第一个明白了:
定位:With some products—computers and software, toys, and books—last year’s models are difficult to move even at huge discounts.
可见ETS的阴险了！
第7题还是不明白，E为何不对

dragondragon

Choice E for Question 7 only explains why liquidator will not be preferred. It does not help explain why manager will prefer tax provision. Thus, choice is irrelevant and cannot support the conclusion.

ozymen

The corporation takes a straight cost write-off on its taxes and hauls the merchandise to a landfill。

其中的cost write-off on its texes说明他们销毁剩余产品可以在税收上直接抵消而没有任何损失。因此这也是一种tax deduction.

所以，E不选

xiangyu4255

The passage provides information that supports which of the following statements?

(A) Excess inventory results most often from insufficient market analysis by the manufacturer.

(B) Products with slight manufacturing defects may contribute to excess inventory.

(C) Few manufacturers have taken advantage of the changes in the federal tax laws.

(D) Manufacturers who dump their excess inventory are often caught and exposed by the news media.（B）

(E) Most products available in discount stores have come from manufacturers’ excess-inventory stock.

这道题为什么选B呢?
The managers of these companies are not deliberately wasteful; they are simply unaware of all their alternatives.
            
我根据这句话选了C...
请教~~~

UMHIVTDC

开始这道也做错了，个人认为是文章只是说The managers of these companies are not deliberately wasteful; they are simply unaware of all their alternatives.the managers,并没有说有多少。而B  Overstocks may accumulate through production overruns (a run in excess of the quantity ordered by a customer)or errors. error 和defect相对，而且后面的例子Company dumps 1,000 cases of disposable diapers because they have slight imperfections.
也说明这点

zhima427

Parents of young children are barely getting by and QRS Company dumps 1,000 cases of disposable diapers because they have        slight imperfections.   这里有个例子 SLIGHT IMPERFECTIONS~ 算不算是一个说明呢~我觉得吧~