GWD-12-22

雪落无声

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?

1. Because of the need to educate the public about its new models’ capabilities, Denoma’s advertising spending was higher than normal over the period.


2. For the period at issue, Denoma’s major competitors reported declines in revenue that were, in percentage terms, greater than Denoma’s.


3. A significant proportion of Denoma’s revenue comes from making components for other consumer-electronics manufacturers.


4. 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.


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 During the period, consumer-electronics retailers sold remaining units of Denoma’s superseded models at prices that were deeply discounted from those models’ original prices.

A，对嘛？

矛盾：revenue 减少 VS 卖出更多新modle， 解释：需要在广告上华更多的前让人们知道新modle

kingsoft

    我选C，D公司的主要收入来自于为其他consumer-electronics manufacturers生产零部件，因为electronics retailers report that their overall sales were considerably lower than in the previous year，所以其他consumer-electronics manufacturers是亏本的，所以D公司也会亏本，尽管D公司某些产品的销量收入增加了

cranberry

agree with kingsoft, a good answer

[此贴子已经被作者于2004-6-13 23:30:15编辑过]

kingsoft

    我觉得E中不能解释为什么D公司的sales revenue 下降，因为文章说了their sales revenue from Denoma models actually grew，如果D公司只卖models的话，那么即使打折，sales revenue 也不会下降

cranberry

原来对D的理解是基于销售商对存货的销售是不计入这个公司的销售所得的，后来发现这个结论需要其它的设定的条件，因此还是C直接

brave_smile

c应该是最完美的解释。从c中可以得知D公司的sales下降是来自为其他公司生产的零件销售下降，给retailer的产品销售量没下降，所以retailer的来自D公司的sales revenue还是上升的就变得可以解释了。

E挺有迷惑性，但就像kingsoft所说的那样，它与D公司sales revenue的下降没有可推导的关系，而且和retailer的sales revenue from D公司的上升也没直接关系。

jetrong

A如何解了？

我觉得A也说得通啊！

请NN指点

kingsoft

     呵呵，JETRONG什么时候加入魔法门了？？

     A和sales revenue无关啊，文章在说sales revenue，而不是profit

renu_lwx

不知道能不能算作歪理一条：

从会计角度来讲，advertising spending 对于sales revenue是没有影响的，因为advertising spending 是expense的一部分，而非revenue的减项。

这样是不是就能够排除A了呢？

blackpalms

haha, totally agree with renu_lwx

revenue - expense = net profit

none of the expenses will affect the revenue component

renu-lwx, r u planning on getting a master's on the accounting area?