【正确答案】 A

【答案解析】[解析]
M: Can we go over some figures please?
W: Yes, our expenditures are estimated at $4320000. And our gross profit is about 1.4million.
M: What kind of margin does that represent?
W: The gross margin is at 24% for the year.
M: That's impressive. That's up from last year, isn't it? About 10 percentage point I think.
W: That's right.

问题中的关键词是percentage和last year。需要考生关注的是百分比数字和所对应的时间。对话中提到The gross margin is at 24% for the year.今年的毛利是24qo。That's up from last year，...?About 10 percentage point...比去年上升了10个百分点。这是加减关系的逻辑替换。关键词是up上升。因此去年利润的百分比是24%减去10%答案为14%，故选A。

【正确答案】 C

【答案解析】[解析]
M: This range has just come in and we expect it's going to be very popular.
W: Is this the only color?
M: Oh. If you could wait just a moment, I'll check with the supervisor to see if we'll be getting any different colors in.

对话中销售员提到This range has just come in(这个系列刚刚上市)和it's going to be very popular(一定会很畅销)。推测可知是在推销产品。I'll check with the supervisor to see... (我会与主管联系一下……)故排除干扰项A。女士的问话为Is this the only color?可以推测女士为顾客，故选C

【正确答案】 C

【答案解析】[解析]
M: Our revenues are down 30 percent this quarter. Anyone has ideas about how to bring them up?
W: I think we need to promote more heavily. Our new PT10 is a great product.
M: So, are you saying we should spend more money on advertising?
W: Not necessarily. But we should try different advertisements designed to get the PT10s in customers' hands. Like 2-for-1 deals, and free downloads on new PT10s.

意见题。本题考察but后内容。对于此类题目，需考生关注第二人说话中but后面出现的内容，往往but后内容会揭示答案的方向。But we should try different advertisements designed... Like 2-for-l deals, and free downloads on...这些都是在说促销方式promotion，故选C。