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有关商品存货过量的阅读题

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楼主
发表于 2010-2-27 19:10:20 | 只看该作者 回帖奖励 |倒序浏览 |阅读模式
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.

186. The author cites the examples in lines 25-29 most probably in order to illustrate
(A) the fiscal irresponsibility of dumping as a policy for dealing with excess inventory
(B) the waste-management problems that dumping new products creates
(C) the advantages to the manufacturer of dumping as a policy
(D) alternatives to dumping explored by different companies
(E) how the news media could portray dumping to the detriment of the manufacturer’s reputation
我选B,但答案选C,为什么
收藏收藏 收藏收藏
沙发
发表于 2010-3-1 08:35:02 | 只看该作者
b
c
都不对
这个题目选择e选项
板凳
 楼主| 发表于 2010-3-1 12:14:20 | 只看该作者
为什么
地板
发表于 2010-3-1 18:27:35 | 只看该作者
The draw-
back is the remote possibility of getting caught by the news
media.
这个是强提示之一
还有根据文章的划线的提示也可以看出来
你的答案是错的,无论是新东方的蓝皮,还是2772大全答案都是e
5#
 楼主| 发表于 2010-3-4 18:42:40 | 只看该作者
2772大全答案有解释吗?
6#
发表于 2010-3-4 19:01:51 | 只看该作者
没有~只有答案
7#
 楼主| 发表于 2010-3-8 17:37:30 | 只看该作者
那做错题目,怎么反省?
8#
发表于 2010-3-8 20:34:58 | 只看该作者
靠自己多总结呀,实在不明白的就上cd问啊,有这么多xdjm呢嘛~
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