请教：XDF-Passage 63

The fact that superior service can generate a competitiveadvantage for a company does not mean that every attemptat improving service will create such an advantage. Invest-ments in service, like those in production and distribution,
5) must be balanced against other types of investments on thebasis of direct, tangible benefits such as cost reduction andincreased revenues. If a company is already effectively on apar with its competitors because it provides service thatavoids a damaging reputation and keeps customers from
10) leaving at an unacceptable rate, then investment in higherservice levels may be wasted, since service is a decidingfactor for customers only in extreme situations.This truth was not apparent to managers of one regionalbank, which failed to improve its competitive position
15) despite its investment in reducing the time a customer hadto wait for a teller. The bank managers did not recognizethe level of customer inertia in the consumer bankingindustry that arises from the inconvenience of switchingbanks. Nor did they analyze their service improvement to
20) determine whether it would attract new customers by pro-ducing a new standard of service that would excite cus-tomers or by proving difficult for competitors to copy. Theonly merit of the improvement was that it could easily bedescribed to customers.

2. According to the passage, investments in service arecomparable to investments in production anddistribution in terms of the
(A) tangibility of the benefits that they tend to confer
(B) increased revenues that they ultimately produce
(C) basis on which they need to be weighed
(D) insufficient analysis that managers devote to them
(E) degree of competitive advantage that they are likelyto provide

请教为什么选C不选A呢？

你应该是没懂高亮部分的意思吧。句子主干在must be那个section,要强调的是它必须和其他投资平衡，在哪个基础上平衡呢？在direct, tangible benefits方面，即直接的，有形的bebefits上平衡。A说的是tangibility of the benefits 只切了一小块不说，还把句意搞错了，句子不在说他们都能以有形的方式表示出来，而是强调他们需要和其他投资平衡。你可别看着字像就选哦