What is logistics? In the current business environment,logistics is generally accepted as a very important element for the economic development and business growth of a region,especially a port city. In reality,what does logistics mean?In which way does it operate? For simple definition,logistics is a set of procedures in which commodity is delivered in an efficient manner from suppliers to customers.There are three key aspects to the concepts: 1．Movement of goods Goods can be considered as valuable objects,such as cargo and materials that are valua-ble and purchasable through commercial transactions and processes.Flow can be determined as methods in which goods are moved or transferred between locations,intermediaries and merchandisers.Modes of transportation include motor,rail,water,air and pipeline. 2.Direction of the flow of goods In the open market place,buyers and sellers represent two ends of a commercialtrans-action.Buyers are usually customers who demand the goods,while,
A. By hardware.
B. By software.
C. By people.
D. By both hardware and software.
Read the following:
1. Needed: Full time secretary position available. Applicants should have at least 2 years experience and be able to type 60 words a minute. No computer skills required. Apply in person at United Business Ltd., 17 Browning Street.
2. Are you looking for a part time job We require 3 part time shop assistants to work during the evening. No experience required, applicants should between 18 and 26. Call 366-76564 for more information.
3. Computer trained secretaries: Do you have experience working with computers Would you like a full time position working in an exciting new company If your answer is yes, give us a call at 565-987-7832.
4. Teacher Needed: Tommy’s Kindergarten needs 2 teacher/trainers to help with classes from 9 a.m. to 3 p.m. Applicants should have appropriate licenses. For more information visit Tommy’s Kindergarten in Leicester Square No. 56.
5. Part Time work available: We are looking for retir
A. 565-366-7654
B. 565-987-7832
C. 366-76564
D. 897-980-7654
A注册会计师是Y公司2006年度会计报表审计的项目负责人，Y公司为境内上市公司，主要从事电子设备的生产、设计和安装业务。该公司系增值税一般纳税企业，适用的增值税率为17%，在对审计工作底稿的复核过程中，A注册会计师在对该公司2006年度会计报表进行审计过程中注意到以下事实，试分析判断公司上述有关收入的确认是否正确。
2006年10月10日，该公司向其全资子公司乙企业销售B电子设备60台，每台销售价格为400万元。B电子设备每台的销售成本为250万元。该公司已将60台发送乙企业。乙企业在对该B电子设备进行验收后已如数将货款通过银行汇至该公司。该公司在2006年度以每台400万元的价格确认销售收入，并相应结转销售成本。B电子设备全部通过乙企业对外销售，不向其他公司销售。（）我来回答:
