og-30-185

zl4119

Passage 30

Excess inventory, a massive problem for many busi-

nesses, has several causes, some of which are unavoidable.

Overstocks may accumulate through production overruns or

errors. Certain styles and colors prove unpopular. With

(5) 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

(10 ) thousands (or millions) of items that the fickle public no

longer wants.

One common way to dispose of this merchandise is to

sell it to a liquidator, who buys as cheaply as possible and

then resells the merchandise through catalogs, discount

(15) stores, and other 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,

(20) 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 draw-

back is the remote possibility of getting caught by the news

media. Dumping perfectly useful products can turn into a

(25) public relations nightmare. Children living in poverty are

freezing and XYZ Company has just sent 500 new snow-

suits to the local dump. Parents of young children are

barely getting by and QPS Company dumps 1,000 cases of

disposable diapers because they have slight imperfections.

(30) 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 char-

ity. The new tax law allowed corporations to deduct the

(35)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.

185. 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.

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

185.

The best answer is B. “Products with slight manufacturing defects may contribute to excess

inventory,” is supported by lines 2-3, which assert that “production … error” can contribute to

excess inventory. Lines 27-29, which describe a scenario illustrating the exposure of

excess-inventory dumping, also support B: “QRS Company dumps…diapers because they have

slight imperfections.” The passage does not mention “market analysis” (choice A), nor does it

include information about the relative proportion either of “manufacturers that have taken

advantage of tax laws” (choice C) or of products in discount stores that come from

excess-inventory stock (choice E). Far from being supported, D groundlessly asserts that the

“remote possibility” described in lines 23-24 occurs “often.”

A、E文章没提及；C few ；D often

这样我就得出了B，但OG的解释我并没懂，那位牛牛帮帮我，谢谢！

wangyu73cn

The passage does not mention “market analysis” (choice A),
全文没有论及“市场分析”，所以A错。

nor does it include information about the relative proportion either of“manufacturers that have taken advantage of tax laws” (choice C)
比例问题没有提及，即没有说是few,所以C错。

or of products in discount stores that come from excess-inventory stock (choice E).
比例没有提及，即没有说是most,所以E错。

Far from being supported, D groundlessly asserts that the remote possibility” described in lines 23-24 occurs “often.”
often错，所以D错。

总之。A，"market analysis"，无。C，few，无 。D，often，反。 E， most，无。