[CR. ] PP3_99

看板GMAT (GMAT入學考試)作者 (Hua)時間10年前 (2015/07/27 20:08), 編輯推噓4(4011)
留言15則, 4人參與, 最新討論串1/3 (看更多)
Denoma, a major consumer-electronics maker, had a sizable 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. 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. For the period at issue, Denoma’s major competitors reported declines in revenue that were, in percentage terms, greater than Denoma’s. C. A significant proportion of Denoma’s revenue comes from making components for other consumer-electronics manufacturers. 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 E. During the period, consumer-electronics retailers sold remaining units of Denoma’s superseded models at prices that were deeply discounted from those models’ original prices. OA:C 邏輯鏈如下: sales revenue from Denoma models actually grew (some innovative and popular models) -->Denoma had a sizable decline in sales revenue (非預期結果) 想請教一下A選項為何是錯誤的? 若advertising spending 上升 也會導致revenue 相對減少 -- ※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 111.80.57.139 ※ 文章網址: https://www.ptt.cc/bbs/GMAT/M.1437998880.A.F91.html

07/28 08:20, , 1F
A沒有錯只是C比較好;矛盾點是Revenue下降(from全營收
07/28 08:20, 1F

07/28 08:20, , 2F
降但某model毛利升),A的費用增加只是間接解釋營收降,
07/28 08:20, 2F

07/28 08:20, , 3F
但C有直接解釋Revenue下降中卻有部份model毛利升的矛盾
07/28 08:20, 3F

07/28 08:20, , 4F
07/28 08:20, 4F

07/28 10:14, , 5F
Revenue=volume*ASP,費用和營收沒有直接的影響關係
07/28 10:14, 5F

07/28 10:20, , 6F
C選項revenue=product revenue+OEM revenue; product re
07/28 10:20, 6F

07/28 10:20, , 7F
venue=product volume*product ASP; OEM revenue=OEM vo
07/28 10:20, 7F

07/28 10:20, , 8F
lume*OEM ASP
07/28 10:20, 8F

07/28 10:22, , 9F
樓上正解
07/28 10:22, 9F

07/28 10:23, , 10F
Condensed income statement: revenue-cost=gross profi
07/28 10:23, 10F

07/28 10:23, , 11F
t; gross profit-operating expense=operating profit;
07/28 10:23, 11F

07/28 10:23, , 12F
operating expense=general expense+sales expense+adm
07/28 10:23, 12F

07/28 10:23, , 13F
in expense; marketing expending is a kind of sales e
07/28 10:23, 13F

07/28 10:23, , 14F
xpense, which does not affect the level of revenue.
07/28 10:23, 14F

08/02 16:37, , 15F
謝謝:)
08/02 16:37, 15F
文章代碼(AID): #1LjXyW-H (GMAT)
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10年前, 07/27
文章代碼(AID): #1LjXyW-H (GMAT)