题目内容
An Enterprise Resource Planning (ERP) is built upon a commercial（）that promises the seamless （）of all the information flowing through the company ─financial, accounting, human resources, supply chain and customer information. In implementation, all ERP systems include several features. The system is installed on a typical database management system. It requires initial setup according to the organization’s process, but it may be（）according to the organization’s unique process requirements through a tool set contained within the ERP applications. Using ERP,（）can be prescribed to automate approval processes through established chains of command. One of the methods used to effect rapid implementation of the ERP system is to conduct concurrent（）sessions during the early stages of ERP implementation. One of the methods used to effect rapid implementation of the ERP system is to conduct concurrent（）sessions during the early stages of ERP implementation.
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某运输企业位于市区，系自开票纳税人，2011年10月发生如下业务：（1）为某企业运输一批原材料，取得货运收入20万元，装卸收入3万元，仓储保管费2万元，交货时发现因管理不善，部分原材料丢失，另行支付对方赔偿金4万元。（2）与甲运输企业共同承接一项联运业务，收取全程货运收入75万元，并全额开具了运输发票同时支付给甲运输企业运费30万元，并取得甲运输企业开具的运输发票。（3）承接一项工业用硫酸的公路运输业务，取得货运代理收入50万元，另加收快运运费5万元，并将该运输业务委托给乙运输企业完成，支付给乙企业运输费用35万元。（4）将部分自有车辆对外出租，取得租金收入15万元，车辆保证金6万元，租赁期内事故，企业按照租赁合同没收承租方缴纳的保证金，并对该车辆进行维修5万元。（5）将两辆运输用船对外出租，一辆签订程租合同，收取租金10万元；另外一辆签订光租合同，收取租金8万元，因承租方没有按照规定时间归还光租船只，收取违约金1万元。（6）将一幢委托他人承建的员工宿舍楼对外出售，取得销售收入1600万元，该宿舍楼的初始建造成本为700万元，已计提折旧280万元。（7）出售外购的办公楼一幢，取得销售收入2300万元，该办公楼系2008年购买，购买时支付买价1700万元，相关税费60万元。（8）从当地防汛部门购买一辆旧防汛调度专用车辆，购买价11万元，维修后用于企业的日常管理和使用。该调度专用车使用年限为10年，购买时已使用了6年，国家税务总局核定的该车最低计税价格为20万元。（9）因企业自身原因，终止一项运输合同，并按照合同规定退还运费7万元，该笔款项已上个月申报缴纳了营业税，因恰逢月底，企业计划在下个月向主管税务机关说明退还运费的具体情况。 该企业销售宿舍楼和办公楼应缴纳营业税（）万元。
企业的采购计划就是对采购过程中物流活动所进行的计划。
An Enterprise Resource Planning (ERP) is built upon a commercial（）that promises the seamless （）of all the information flowing through the company ─financial, accounting, human resources, supply chain and customer information. In implementation, all ERP systems include several features. The system is installed on a typical database management system. It requires initial setup according to the organization’s process, but it may be（）according to the organization’s unique process requirements through a tool set contained within the ERP applications. Using ERP,（）can be prescribed to automate approval processes through established chains of command. One of the methods used to effect rapid implementation of the ERP system is to conduct concurrent（）sessions during the early stages of ERP implementation. that promises the seamless（）of all the information flowing through the company ─financial.
某电信公司2009年3月份，从各大专院校招收了一批本科生和硕士研究生，这些人员将填补公司市场营销、财务人事、技术研发等各部门120多个工作岗位的空缺。请您为该公司设计一个适合于对这些大学生进行入职教育的培训方案。（20分）
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