首页
登录
职称英语
Excess inventory, a massive problem for many busi-nesses, has several causes, s
Excess inventory, a massive problem for many busi-nesses, has several causes, s
游客
2025-02-26
28
管理
问题
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.
选项
A、production of too much merchandise
B、inaccurate forecasting of buyers’ preferences
C、unrealistic pricing policies
D、products’ rapid obsolescence
E、availability of a better product
答案
C
解析
The best answer is C. The question requires you to recognize which of the choices is NOT mentioned in the passage as a cause of excess inventory. Choice A, “production of too much merchandise,” is listed as a cause in lines 2-3, where the passage states that “overstocks may accumulate through production overruns.” In line 4, the assertion that “certain styles and colors prove unpopular” identifies “inaccurate forecasting of buyers’ preferences” (choice B)., as a cause. D, “products’ rapid obsolescence,” appears in lines 4-7, which indicate that ‘with some products…last year’s models are difficult to move.” E, “availability of a better product,” is listed as a cause in lines 7-8: “Occasionally the competition introduces a better product.” C, “unrealistic pricing policies,” is not mentioned in the passage.
转载请注明原文地址:https://tihaiku.com/zcyy/3974276.html
相关试题推荐
TheauthormentionseachofthefollowingasacauseofexcessinventoryEXCEPT_
TheauthormentionseachofthefollowingasacauseofexcessinventoryEXCEPT_
TheauthormentionseachofthefollowingasacauseofexcessinventoryEXCEPT_
TheauthormentionseachofthefollowingasacauseofexcessinventoryEXCEPT_
Automotiveaccidentsareoneoftheleadingcausesofdeathinchildren.Childs
Howmanyreallysufferasaresultoflabormarketproblems?Thisisoneof
Howmanyreallysufferasaresultoflabormarketproblems?Thisisoneof
Howmanyreallysufferasaresultoflabormarketproblems?Thisisoneof
Howmanyreallysufferasaresultoflabormarketproblems?Thisisoneof
Archaeologyasaprofessionfacestwomajorproblems.First,itisthepoore
随机试题
"Cool"isawordwithmanymeanings.Itstraditionalmeaningisusedto【C1】_
下列关于大连商品交易所玉米期货合约的说法中,正确的有()。A、最小变动价位为2元/吨B、合约价值的最小变动值是10元C、合约交割月份为1、3、5、
属于第Ⅱ相生物结合代谢的反应有()A:葡萄糖醛酸的结合 B:与硫酸的结合
A.接种疫苗 B.对密切接触者进行检疫 C.管好食品 D.隔离患者 E.
按照定额项目综合程度从大到小排序,下列顺序中正确的是()。A、施工定额、预算定
现在很多实体书店经营状况不佳,甚至难以维持,而大量的网上书店却销售火爆。对此,有
某重力式挡土墙,按照朗肯土压力理论计算墙后主动土压力,其主动土压力分布如下图所示
下列关于急性骨髓炎临床表现的叙述,错误的是( )。A.高热 B.无明显压痛区
共用题干 一般资料:求助者,女性,32岁,教师,因恋爱问题心情不好,主动前来咨
为增加固一液多相系统的反应速率,下列哪一项措施是无效的()。A.搅拌 B.
最新回复
(
0
)