题目内容
大学校园建筑有两种功能：一是美育，二是传承。美育是就建筑本身的外形而言的，好的建筑必然给师生带来美的熏陶和享受。而传承则既包括外形，又与____相关。由于建筑留存着的岁月流痕，作为一代又一代前辈师生动人心弦的故事的实物布景，后人不仅可以____，也可感受到校园内的审美____过程。因此，大学校园建筑是大学历史的活化石。依次填入画横线部分最恰当的一项是（）。
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使用寿命有限的无形资产应自取得的次月起摊销。（）
案例分析题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,as sellers are suppliers who provide such goods.When a transaction is agreed upon (sometimes payment is comple-ted,other times the payment is arranged to be completed at a later stage),the suppliers have the responsibility to arrange for the goods to be delivered to the customers. 3.Efficient management of the flow process The transportation of goods should bear low cost and ensure safety and punctuality.It should do its best to avoid wasting customers＇resources.Currently,the flow of goods is generally controlled by both hardware and software.By hardware,we mean logistics facili-ties and equipment,such as ports,warehouses and trucks,ships,railroad,cars and air-lines.By software,we mean information system,standardization and data sharing.Questions: Which of the following is a transportation mode for goods delivery？（）
2011年1月某企业因技术改造获得政府无偿拨付的专项资金100万元；5月份因技术创新项目收到政府直接拨付的贴息款项80万元；年底由于重组等原因，经政府批准减免所得税90万元。该企业2011年度获得的政府补助金额为（）万元。
“装运港交货”与“向承运人交货”两类贸易术语比较，FOB、CFR、CIF仅适合于（），而FCA、CPT、CIP适合于任何形式的运输，包括多式联运。
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