求助：GWD-12-Q22

莫里亚提

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E.E. During the period, consumer-electronics retailers sold remaining units of Denoma’s superseded models at prices that were deeply discounted from those models’ original prices.

W...

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！               

DianaSVX

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。

开开心

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。

jesswong

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

zhaoshating

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。。。

御寒

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

jzqq950420

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！！！！！

berylcc

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

berylcc

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~