Seven9208

这道题我要是在考试中遇到的话铁定做错，原因也是对its effect on the bottom line毫无概念。

这里bottom line应该是P&L bottom line，即盈亏底线：the final line on a company's accounting statement that shows profit or loss that the company makes at the end of a given period of time after everything has been calculated.用于表示企业的盈亏情况。

D)是我首先会排除，原因就看这句话：it is the recognizable increase in sales that is their main attraction to management, which is therefore reluctant to abandon this strategy despite its effect on the bottom line。这句话里是有一个转折的reluctant to abandon this strategy despite ...意思是：即使。。。（管理层）还是不情愿抛弃这个战略（促销），如果选D)证据的意思就变成：销量的大幅度提高导致管理层不管以抛弃促销战略，即使促销的结果是销量大幅度提高。逻辑马上混乱掉。

我会犹豫在A),B),C)这三个选项间。A）和C）是关于市场效应的，和财务报表并不是直接相关。所以只好尽量找找B）的合理之处。我们可以定位到这句话And the bigger the increase in sales at promotion prices, the bigger the loss.我理解这句话为：促销的频率越高，公司的亏损越大。马马虎虎可以把B)和bottom line的关系扯上。