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?
- Because of the need to educate the public about its new models’ capabilities, Denoma’s advertising spending was higher than normal over the period.
- For the period at issue, Denoma’s major competitors reported declines in revenue that were, in percentage terms, greater than Denoma’s.
- A significant proportion of Denoma’s revenue comes from making components for other consumer-electronics manufacturers.
- 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.
- During the period, consumer-electronics retailers sold remaining units of Denoma’s superseded models at prices that were deeply discounted from those models’ original prices.
我在CE之中很难做出判断,而且做这题我认为要首先搞定几个概念:sales revenue与revenue一样么?还有就是E中的origial price到底是什么价?首先,我可以排除A,因为题目说的是revenue方面的问题,不是profit,而A所提及的是支出的问题,支出多少与revenue的变化是无关的。下面就是我判断的困难所在:C说生产零部件占该公司revenue的一大部分,可是题目说的是sales revenue,二者等价么,如果等价,在我们知道了C中的信息,以及题目中说的其它公司产品销量下降的信息之后能不能判断出Denoma公司的零部件销售下降呢?我觉得无法判断。从而解释不了题目中的矛盾。
题目要我们解释的矛盾是:零售商销售Denoma公司的产品的销售收入上升了,但是Denoma公司自己的销售收入却下降了。我认为一个很好的解释是,零售商这段时间销售的Denoma产品中有很多是以前购进的,没买出去的积压产品。这些产品在以前某个时间卖给零售商的时候就已经算在Denoma当时的销售收入里了,所以,本期,尽管零售商把它们买了,收入增加了,但是Denoma的销售收入并不增加。那么零售商的收入为什么会增加呢?因为Denoma推出了新产品,旧产品被淘汰了,所以旧产品被以“跳楼价”给处理了。这就是我对their sales revenue from Denoma models actually grew, largely thanks to some innovative and popular models that Denoma introduced以及retailers sold remaining units of Denoma’s superseded models at prices that were deeply discounted from those models’ original prices这两句话的理解。 所以我倾向于选E
不知道我的理解对不对,大家有什么样的意见呢? |