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 E. During the period, consumer-electronics retailers sold remaining units of Denoma’s superseded models at prices that were deeply discounted from those models’ original prices.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



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1F:推 replica7: 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
2F:→ replica7: 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
3F:→ replica7: 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
4F:→ replica7: 。 07/28 08:20
5F:推 davedave: Revenue=volume*ASP,費用和營收沒有直接的影響關係 07/28 10:14
6F:→ davedave: C選項revenue=product revenue+OEM revenue; product re 07/28 10:20
7F:→ davedave: venue=product volume*product ASP; OEM revenue=OEM vo 07/28 10:20
8F:→ davedave: lume*OEM ASP 07/28 10:20
9F:推 danyuchn: 樓上正解 07/28 10:22
10F:推 davedave: Condensed income statement: revenue-cost=gross profi 07/28 10:23
11F:→ davedave: t; gross profit-operating expense=operating profit; 07/28 10:23
12F:→ davedave: operating expense=general expense+sales expense+adm 07/28 10:23
13F:→ davedave: in expense; marketing expending is a kind of sales e 07/28 10:23
14F:→ davedave: xpense, which does not affect the level of revenue. 07/28 10:23
15F:→ isss: 謝謝:) 08/02 16:37







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