Passage 2
Some suppliers have discount policies that give certain customers a reduced price for goods. Trade discounts are discounts offered to middlemen. For example. the retail price of a shirt may be ; the manufacturer may sell it to the retailer at a 40 percent discount from this price, or S6. Trade discounts permit middlemen to make a profit by performing special marketing functions.
Quantity discounts encourage customers to buy in large amounts. A dealer who buys a truckload of lawn mowers will pay a lower price per lawn mower than the dealer who buys only a few machines. Some firms offer cumulative quantity discounts. These permit a customer to total up consecutive orders to qualify for a discount. For example, let us assume that an order of forty typewriters qualified for a 10 percent discount. An office equipment store might order twenty-five, then ten, and then another five. Since the cumulative total would be forty, the store would be entitled to take 10 percent off its entire bill.
Cash discounts are given in order to encourage prompt payment. Cash discount terms are stated on the bill that accompanies the merchandise. For example. two/ten, net 30" means that a customer who pays within ten days of receiving the merchandise can take percent off the bill. The customer has the choice of paying in ten days and taking the discount, or waiting the full thirty days and paying the net, or full, amount of the bill.
Seasonal discounts are sometimes given by firms that sell seasonal items like air conditioners or ski equipment. A company that installs central home air conditioning may offer customers a 10 percent discount on work done in the fall and winter. A ski shop may give discounts on equipment purchased during the summer. Companies offer seasonal discounts to spread out their sales into those times of the year when business is slow.
Which of the following is the most appropriate topic of the passage?
A、Suppliers and discount policies.
B、Types of discounts.
C、Customers and discounts.
D、Buying at a lower price.
【正确答案】：B
【名师解析】:题目正确答案是B，因为整篇文章主要讨论了不同类型的折扣政策，包括贸易折扣、数量折扣、累计数量折扣、现金折扣和季节性折扣，以及这些折扣是如何鼓励顾客购买或支付的。虽然文章中提到了供应商和顾客，但它们并不是文章的中心主题，而是作为折扣政策的背景信息。选项A、C和D都没有全面覆盖文章的主要内容，只有选项B准确地概括了文章的中心主题。
