OG48-30(business)(problem)(存貨過多)

[agk99]

Passage 30(business)(problem)

Excess inventory, a massive problem for many businesses, has several causes, some of which are unavoidable. Overstocks may accumulate through production overruns or errors. Certain styles and colors prove unpopular. With 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 thousands (or millions) of items that the fickle (not constant) public no longer wants.
第一段：the author introduces a problem: overstock, which is resulted from error and overrun. Some products such as computers, software, toys, and books, are not easy to sell them all at a big discount. why, the customers’ taste is always changed.

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 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 (drag) the merchandise to a landfill. Although it is hard to believe, there is a sort of convoluted (complicated) logic to this approach. It is perfectly legal, requires little time or preparation on the company’s part, and solves the problem quickly. The drawback (disadvantage) is the remote possibility(雖然機率小，但是有可能) of getting caught by the news media. Dumping perfectly useful products can turn into a public relations nightmare. Children living in poverty are freezing and XYZ Company has just sent 500 new snowsuits to the local dump.(垃圾堆) Parents of young children are barely getting by(生活困苦) and QPS Company dumps 1,000 cases of disposable diapers(尿布) because they have slight imperfections (defect).
第二段：after presenting a problem, the author offers two solutions, one is to sell it to liquidator, the other is to dump it. Although the author prefer the second solution, especially its tax-deduction, waste little time, and perfectly legal, the disadvantage is getting caught by the press.

The managers of these companies are not deliberately (intentionally) 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 charity. The new tax law allowed corporations to deduct the cost of the product donated plus half the difference between cost and fair market selling price, with the proviso (但書，句意是) that deductions cannot exceed twice cost. Thus, the federal government sanctions (rule)—indeed, encourages—an above-cost federal tax deduction for companies that donate inventory to charity.(能舉例嗎)
第三段，the author thinks that the problem is there is no alternative for the manager. So the government offer the tax-deduction plan......If the companies contribute the products to the charity, they can deduce some cost from tax.

[simommmm]

185.有誰能夠幫忙解釋選項(C)為何不行嗎?
line30-31不就指出"they are simply unware of all their alternatives"
不正意味著 很少有公司因此租税減免而獲利嗎?

[Behemoth]

unware表示他們不知道有這種方法...自然也就不會採用

這樣一來怎麼會因此而獲利呢...

[simommmm]

所以說 是"完全沒有"廠商獲利 而不是"很少"廠商獲利囉?

[Behemoth]

you got it..

[micht]

Overstocks may accumulate through production overruns or errors. Certain styles and colors prove unpopular. With 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 thousands (or millions) of items that the fickle (not constant) public no longer wants


185
The passage provides information that supports which of the following statements?

(B) Products with slight manufacturing defects may contribute to exces inventory [稍為一點error疏失就可能造成 excess inventory 沒人要買 ie) 顏色不符合當季流行等 ]

[agk99]

仔細再讀一遍本篇，再做一次七道題
185繼續再錯一次，沒錯，答案 B對
但我選E，結果OG給一道很酷的理由

ABCE都沒有提到，所以以後千萬別自以為事，細節題還是得乖乖回去定位

[davidlee0222]

Excess inventory(主旨),(兩鬥號後同位語直接跳過) a massive problem for many businesses,(當場跳過一行) has several causes(主要動辭have帶出主因考點), some(原因不只一個) of which are unavoidable. Overstocks(考點一) may accumulate(關鍵動辭) through(藉由某方法-考點看清楚) production overruns or errors(過度生產及瑕疵). (後一句廢話不要看)Certain styles and colors prove unpopular. With some products(破哲號中間廢話跳過不看)—computers and software, toys, and books—(see?當場省下兩行的時間)last year’s models are difficult(負面形容詞) to move even at huge discounts(主旨為過季滯銷). Occasionally(另一原因) the competition(關鍵考點-競爭) introduces(帶出考點) a better product(本句可考infer:競爭會使舊產品滯銷). But(轉折字但不要被騙了-前句"競爭"語氣已轉回正向,現在只是再轉回負向而已,語氣還是連貫) in many cases the public’s buying tastes simply change(第三主因), leaving(造成不願意的後果) a manufacturer or distributor with thousands (or millions) of items that the fickle (要背not constant) public no longer wants(整句廢話重複). (共有三因:製造過多或瑕疵,競爭,消費者改變偏好)

One common way(關鍵解決方案) to dispose of this merchandise is to sell it to a liquidator(賣給L這種人),(關係代名詞只是解釋L是誰,知道L就直接跳過不看) who buys as cheaply as possible and then resells the merchandise through catalogs, discount stores, and other outlets(當場跳過三行). However(語氣轉折預測下文:賣給L也有問題), liquidators may pay less for the merchandise than it cost to make it(原來是會虧本-關鍵考點). Another way(解決方案二) to dispose of excess inventory is to dump it(直接丟掉). The corporation takes a straight cost write-off(大概猜出是白費預算) on its taxes and hauls (drag) the merchandise to a landfill(這個字要背-垃圾掩埋場). Although(關鍵順向語氣字-即使如何還是如何) it is hard to believe(廢話不要看), there is a sort of convoluted (要背complicated) logic(作者態度認為直接丟掉是合理方案) to this approach. It is perfectly legal, requires little time or preparation on the company’s part, and solves the problem quickly(三大好處:合法,免準備,快). The drawback(缺點-關鍵考點) (要背disadvantage) is the remote(特殊形容詞) possibility(雖然機率小，但是有可能) of getting caught by the news media(可想而知). Dumping perfectly useful products can turn into a public relations nightmare(公關惡夢). Children living in poverty are freezing and XYZ Company has just sent 500 new snowsuits to the local dump.(垃圾堆)(本句為新聞標題-有考) Parents of young children are barely getting by(生活困苦) and (另一新聞標題-無意義跳過)QPS Company dumps 1,000 cases of disposable diapers(尿布) because they have slight imperfections (defect).

The managers(主辭) of these companies are not deliberately(要背) (intentionally) wasteful;(分號後面重複上句直接跳過) they are simply unaware of all their alternatives(又省一行). In 1976 the Internal Revenue Service(有個組織叫IRS) provided a tangible(正向形容詞) incentive for businesses to contribute their products to charity(關鍵主旨-救濟). (另有好處)The new tax law allowed corporations to deduct the cost of the product donated(donated修飾product當作沒看到) plus half the difference between cost and fair market selling price(難句破解:成本+市價利潤的一半), with the proviso (但書，句意是) that deductions cannot exceed twice cost(就是不能超過賣一個賺一個). Thus(因此-帶出結果), the federal government sanctions(要背rule)(破哲號先跳過,回頭再看)—indeed, encourages—an above-cost federal tax deduction for companies that donate inventory to charity(聯邦政府鼓勵"捐助扣除額"高於成本).

不好意思,手邊沒有題目
若有可提供各位解題參考

[davidlee0222]

哈 有題目了
183. The author mentions each of the following as a cause of excess inventory EXCEPT
(A) production of too much merchandise
(B) inaccurate forecasting of buyers’ preferences
(C) unrealistic pricing policies
(D) products’ rapid obsolescence (過時)
(E) availability of a better product
第一段有整理三個問題,若有take note則不需回文
過度生產及瑕疵,競爭,消費者偏好改變
A就是過度生產
B就是消費者偏好改變未能預測
DE都是因為競爭,小弟有標出競爭會產生更佳產品及是舊產品過時
C沒有提到,只講銷價也無法解決滯銷

*184. The passage suggests that which of the following is a kind of product that a liquidator who sells to discount stores would be unlikely to wish to acquire? (難題)
(A) Furniture
(B) Computers
(C) Kitchen equipment
(D) Baby-care products
(E) Children’s clothing
答案給B，定位回第一段，computer即便是碰到big sale也是賣不掉
主要是破哲號李這些產品在市場上都面臨高度競爭及快速變動
ACDE都不太會變

**185. The passage provides information that supports which of the following statements?
(A) Excess inventory results most often from insufficient market analysis by the manufacturer.
(B) Products with slight manufacturing defects may contribute to excess inventory.
(C) Few manufacturers have taken advantage of the changes in the federal tax laws.
(D) Manufacturers who dump their excess inventory are often caught and exposed by the news media.
(E) Most products available in discount stores have come from manufacturers’ excess-inventory stock.(武斷字)
答案給B，請問E有何不可???
第一段直接講瑕疵會導致過度庫存,直接選B
E大多是折扣店裡的產品是由過度庫存廠商進貨
不一定且文中未提
不知您說的武斷字是哪一個
most不算武斷字,all才算

*189. Information in the passage suggests that one reason manufacturers might take advantage of the tax provision mentioned in the last paragraph is that
(A) there are many kinds of products that cannot be legally dumped in a landfill
(B) liquidators often refuse to handle products with slight imperfections
(C) the law allows a deduction in excess of the cost of manufacturing the product
(D) media coverage of contributions of excess-inventory products to charity is widespread and favorable
(E) no tax deduction is available for products dumped or sold to a liquidator
選E，但最後一段沒有提及，所以BE不選，答案給C，位置不對
文中指廠商捐助可得好處的其一理由在最後一段是:
若有take note就隻到只有一個原因就是政府法令支持扣除額大於成本
完全符合C
B文中未提L中間上會不會拒絕瑕疵品
E文中指講直接丟掉浪費預算及被媒體逮到
為題是否有扣除額 賣給L也沒提有沒有扣除額
(應該也是沒有才對)

[bugubugu]

Children living in poverty are freezing and XYZ Company has just sent 500 new snowsuits to the local dump.(垃圾堆)(本句為新聞標題-有考) Parents of young children are barely getting by(生活困苦) and (另一新聞標題-無意義跳過)QPS Company dumps 1,000 cases of disposable diapers(尿布) because they have slight imperfections (defect).

從哪看出這是新聞標題阿?

其實我看到大衛的解釋時才發現原來get by是勉強渡日...
非常感謝大衛...
之前看這篇一直看不懂這幾句...
因為我以為是他從QRS公司拿了1000 diapers覺得怎麼跟原段落的態度不符...
現在發現get by和QRS公司中間有個"and"....
以後要注意....

[davidlee0222]

從前句公關惡夢
忽然生出兩句無意義的話
顯然是舉例
舉例必有前置概念

[surfer]

(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.

189. Information in the passage suggests that one reason manufacturers might take advantage of the tax provision mentioned in the last paragraph is that
(A) there are many kinds of products that cannot be legally dumped in a landfill
(B) liquidators often refuse to handle products with slight imperfections
(C) the law allows a deduction in excess of the cost of manufacturing the product
(D) media coverage of contributions of excess-inventory products to charity is widespread and favorable
(E) no tax deduction is available for products dumped or sold to a liquidator

問題 : 最好的答案是C沒有疑問,其他都irrelevent.
但是passage中(紅字)提到的"the cost of the product donated plus half the difference between cost and fair market selling price" 事實上不是已經超過了答案C所給的"a deduction in excess of the cost of manufacturing the product"了嗎? (扣除額超過產品的製造成本) .... 何來"manufacturers might take advantage of the tax provision "之說???

請牛人指正,感謝.

[babylarrivee]

189. Information in the passage suggests that one reason manufacturers might take advantage of the tax provision mentioned in the last paragraph is that

(A) there are many kinds of products that cannot be legally dumped in a landfill

(B) liquidators often refuse to handle products with slight imperfections

(C) the law allows a deduction in excess of the cost of manufacturing the product

(D) media coverage of contributions of excess-inventory products to charity is widespread and favorable

(E) no tax deduction is available for products dumped or sold to a liquidator



問題 : 最好的答案是C沒有疑問,其他都irrelevent.

但是passage中(紅字)提到的"the cost of the product donated plus half the difference between cost and fair market selling price" 事實上不是已經超過了答案C所給的"a deduction in excess of the cost of manufacturing the product"了嗎? (扣除額超過產品的製造成本) .... 何來"manufacturers might take advantage of the tax provision "之說???



請牛人指正,感謝.

(雖然隔很久了剛好看到還是回一下好了,不然留個疑問在這裡看起來不太舒服)
我看不懂這邊想發問的疑點是什麼
原po翻譯得已相當完好，題目是在問製造商如何由稅政得利?(C)選項則說有超過製造成本的扣除額可以使用。而原文是說，扣除額的計算方式是製造成本加上公平市價與成本差異的一半但不能超過兩倍成本。原文跟(C)選項並不牴觸啊?!cost+1/2(Fair value-cost)的確是大於等於cost沒錯吧!?所以當然是肯定了製造商take advantage of the tax provision......

有點莫名奇妙的解釋完了，相信原po老早就理解了，希望有幫助到現在看這篇的人。