Does that make sense?
This question means "Do you understand?"
...so that's how to fill out a sales report. Does that make sense?
The question "Do you understand?" can sound very aggressive. We also ask "Do you understand?" when angrily giving someone orders. For example, a parent might punish their child this way:
A: You are grounded. No TV, no Internet, no phone for one week. Do you understand?
B: ...
A: Do you understand?!
B: Yes.
Because of that, "Do you understand?" has a bit of a hard sound. "Does that make sense?" is a softer way to ask if people understand something.
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