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标题: 求助：GWD-12-Q22 [打印本页]

作者: 莫里亚提 时间: 2011-5-14 23:54
标题: 求助：GWD-12-Q22
?GWD-12-Q22:
?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.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.B. For the period at issue, Denoma’s major competitors reported declines in revenue that were, in percentage terms, greater than Denoma’s.
C.C. A significant proportion of Denoma’s revenue comes from making components for other consumer-electronics manufacturers.
D.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E.E. During the period, consumer-electronics retailers sold remaining units of Denoma’s superseded models at prices that were deeply discounted from those models’ original prices.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: 莫里亚提 时间: 2011-5-15 22:52
自己顶啊！

作者: jy4780163 时间: 2011-5-15 23:10
BDE 应该排除了无关吧~
A 广告比以前高但是不一定就高到导致收入减少~这个没有进一步的证据证明所以不行最好的就是C了吧

作者: wwc008love 时间: 2011-5-16 20:37
本人菜鸟，不知道分析的对不对。。原文貌似是说although overrall sales are lower, the sales revenue increases..卖出去的货少了，赚的钱多了。。只能是有别的原因导致赚钱多，如果不是每样货的价格提高的话。。因为文中有提到引进技术，所以给别的制造商提供零件可以提高收入，解释了原因。。

作者: 七七四十九 时间: 2011-7-2 22:32
14.GWD-12-Q22:（sales 和profit利润和revenue收入的问题）
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（要读懂这句话）, their sales revenue from Denoma models actually grew, largely thanks to some innovative and popular models that Denoma introduced.
1.D 最近几年sales revenue下降，
2. 这个现象很奇怪：因为尽管他们海外销量相比之前是下降的，但是他们从Denoma model得到的收入是上升的
Which of the following, if true, does most to explain the apparently surprising result?
Because of the need to educate the public about its new models’ capabilities, Denoma’s advertising spending was higher than normal over the period. （成本上去了，其实解释了profit下降了但是没有解释revenue下降）
For the period at issue, Denoma’s major competitors reported declines in revenue that were, in percentage terms, greater than Denoma’s.无关
A significant proportion of Denoma’s revenue comes from making components for other consumer-electronics manufacturers.（D的大部分收入来自为同行业的其他生产者提供配件）因此其从Denoma model得到的收入是上升的但是，海外销量相比之前是下降的，而且总的sales revenue也是下降的
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.（2是主要逻辑链，跳出了主要逻辑链，无关）
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. （但一说价格也不能说明revenue的升降）

作者: lunzy 时间: 2011-8-19 02:46
这题我开始也错选了A
我的理解是这样
题干是说零售商那里整体家电sales少了，但是D公司家电的sales上升了，注意说的是sales
A.只能解释profit减少，不能解释sales revenue减少
B.无关
C.D公司的revenue有相当重要的一部分来自给其他家电商做部件加工，其他家电公司sales下降直接可以导致D公司这部分下降所以可以很好的解释题干就
D.无关
E.我理解这个选项算是相关，但是题干里的their sales revenue from Denoma models actually grew把这个选项的解释作用极大缩小了，就算你再打折卖总收入还是增加了，不能构成D公司总收入减少的合理解释
以上，C选项most to explain

作者: miocat 时间: 2012-3-17 12:56
简单一句，就是区分好profit 和revenue

作者: louishirley 时间: 2012-3-20 17:35
D's sales revenue(1) = sales revenue from Denoma models(2) + other sales(3)

（1）下降，但是overall sales下降的条件下，（2）却上升了。说明（2）在（1）里面占的比例小，其他部分的sales revenue 是决定性的。就是C所说的，a significant proportion of D's revenue。

作者: 默默楚 时间: 2012-4-17 16:02
我觉得louishirley说的很对！

顶！

作者: celinecheng 时间: 2015-7-20 10:31

七七四十九发表于 2011-7-2 22:32
14.GWD-12-Q22:（sales 和profit利润和revenue收入的问题）Denoma, a major consumer-electronics maker, ...

同意！

作者: 欧小鸥777 时间: 2016-6-17 17:17

louishirley 发表于 2012-3-20 17:35
D's sales revenue(1) = sales revenue from Denoma models(2) + other sales(3)（1）下降，但是overall sa ...

说的太好了……四年之后还觉得说的很经典！！！

作者: berylcc 时间: 2016-8-28 16:59

louishirley 发表于 2012-3-20 17:35
D's sales revenue(1) = sales revenue from Denoma models(2) + other sales(3)（1）下降，但是overall sa ...

哇这种列公式的方法非常好啊，受教了。不过个人觉得等式的左边不应该是D‘s sales revenue 而是electronics retailers 的销售收入。求确认~

作者: berylcc 时间: 2016-8-28 17:08

berylcc 发表于 2016-8-28 16:59
哇这种列公式的方法非常好啊，受教了。不过个人觉得等式的左边不应该是D‘s sales revenue 而是electron ...

啊我又想了一下原po的公式没有问题啊，我给想偏了

作者: jzqq950420 时间: 2016-10-19 22:16

louishirley 发表于 2012-3-20 17:35
D's sales revenue(1) = sales revenue from Denoma models(2) + other sales(3)（1）下降，但是overall sa ...

感谢！！！！！！！！！！！！！！！！本来选对了的，看了别的解释以后越想越困惑...直到看了前辈的解释啊豁然开朗！！！！！

作者: 御寒 时间: 2016-12-29 20:12

louishirley 发表于 2012-3-20 17:35
D's sales revenue(1) = sales revenue from Denoma models(2) + other sales(3)（1）下降，但是overall sa ...

超清晰的解释，赞

作者: zhaoshating 时间: 2017-9-4 01:36
错选了E，作为一名小会计。。。我想argue一下。。。大量销售库存积压的D的产品，而当期的新产品销售的很少，对retailer来说，结果确实可能是从D的收入增加了，但是对D来说，当期销售收入下降。这是有可能的。但按照GMAT CR的原则，其实无从判断这个比例问题，而且GMAT显然不会assume广大考生懂会计上的accrual basis。。。so。。。唉悲剧了。。。

作者: jesswong 时间: 2018-8-2 19:29
请问 B选项For the period at issue, Denoma's major competitors reported declines in revenue that were, in percentage terms, greater than Denoma's.
说其他公司行情也不好能不能理解为整体经济形势下行所以models卖的好可能是exception

作者: 开开心 时间: 2018-8-15 17:46
这题读了几遍才愰然大悟，第一句是说产品制造商，第二句说零售商。零售商说总的销售收入下降了，但是这款产品的销售收益是上升的。问题就在于在，虽然零售商卖这款产品是赚钱的，但是厂家，也就是制造商，可能是生产众鑫产品，而这款产品只是其中一个。这就解释了为什么一款产品卖的好，但是整体还是收入下降。如果真正理解了题，就不会被A选项迷惑了。

作者: DianaSVX 时间: 2019-4-22 10:47
一开始错选了E。。马后炮如下（考试没有那么多时间想这么细啊怎么破

）：

retailers' model sales revenue = price1 * quantity(sales)
maker's model sales revenue = price2 * quantity

surprising result：retailer的sales revenue增加， maker的sales revenue减少。

E选项只说retailer的price1大幅减少而且销售的是积压的Denoma的货，由上述公式可知这不一定能导出retailer的sales revenue就增加了（而且retailer说了今年的所有电子产品销售额sales都不高）。同时，price1和D厂家的price2无关，而且因为是积压的货也不能提高D厂家的quantity，所以不能解释厂家sales revenue的decline.

C选项，由于D厂家的model不是营业收入的主要部分，所以即使这部分增加也不能带动整体增长。正确。

作者: W... 时间: 2021-6-11 10:01

louishirley 发表于 2012-3-20 17:35
D's sales revenue(1) = sales revenue from Denoma models(2) + other sales(3)（1）下降，但是overall sa ...

同意！

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