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编制会计分录的格式，一般是先借后贷、上借下贷或左借右贷。一般“借”字应对齐贷方会计科目的第一个字，金额也要错开写。( )

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题目：挫折与成功要求：①必须写成议论文。②不能少于800字。③字迹工整，卷面整洁。

某公司是一家私营企业，在公司成立之初，人员仅有几个，经过几年的努力奋斗，员工已经扩充到上千人。为了更好地留住关键员工、调动员工的工作积极性，同时吸引更多高素质的人才进入企业，公司领导决定在原有基础上大幅度提高员工薪资水平。公司修改了原有的薪酬制度，并对所有职位的薪资按比例进行了提高，工资总额大大提高了，但是效果并不理想：人才流失的情况没有好转，员工工作积极性也没有得到预期的提高，人才引进也没有进展。假如该公司采用的是稳定战略，那么其薪酬制度的特征应该是( )。

A. 在薪酬结构上基本薪酬和福利所占的比重较大
B. 在薪酬管理方面，薪酬决策的集中度比较高，薪酬的确定基础主要是员工从事的职位本身
C. 在薪酬结构上基本薪酬所占的比例相对较低
D. 企业与员工共担风险，共享收益

案例分析题海尔推行的准时采购海尔物流的特色是借助物流专业公司的力量，在自建基础上小外包，总体实现采购JIT、原材料配送JIT和成品配送JIT的同步流程。同步模式的实现得益于海尔的现代集成化信息平台。海尔用CRM与BBP电子商务平台架起了与全部用户资源网、全球供应链资源网沟通的桥梁，从而实现了与用户的零距离，提高了海尔对订单的响应速度。海尔的BBP采购平台由网上订单管理平台、网上支付平台、网上招标竞价平台和网上信息交流平台有机组成。网上订单管理平台使海尔100%的采购订单从网上直接下达，同步的采购计划和订单，提高了订单的准确性与可执行性，使海尔采购周期由原来的10天减少到了3天。同时供应商可以在网上查询库存，根据订单和库存情况及时补货。网上支付平台则有效提高了销售环节的工作效率，支付准确率和及时率达到了100%，为海尔节约了近1000万的差旅费，同时降低了供应链管理成本。目前海尔网上支付已达到总支付额的20%。网上招标竞价平台通过网上招标，不仅使得竞价、价格信息管理准确化，而且防止了暗箱操作，降低了供应商管理成本，实现了以时间消灭空间。网上信息交流平台使海尔与供应商在网上就可以进行信息互动交流，实现信息共享，强化合作伙伴关系。除此之外，海尔的ERP系统还建立起了内部的信息高速公路，实现了将用户信息同步转化为企业内部信息，实现了以信息替代库存，接近了零资金占用。在采购JIT环节上，海尔实现了信息同步、采购、备料同步和距离同步，大大降低了采购环节的费用。信息同步保障了信息的准确性，实现了准时采购；采购、备料同步，使供应链上原材料的库存周期大大缩减；与供应商、分供方的距离同步，有力地保障了海尔的JIT采购与配送。目前已有7家国际化供应商在海尔建立的两个国际工业园建厂，爱默生等12家国际化供应商正准备进驻工业园。案例分析要求：分析海尔的JIT采购，说明JIT给海尔带来的好处。

W: Mr. Saffo, you’ve been called a "futurist," but you say you hate that term. Talk about that.M: Mm I dislike the term because it’s not an accurate description of what I do. For me, futurists are people who’re excited about the future. They usually have an agenda of some sort. But what I am is something more boring. That is, I just forecast, I don’t predict. I am a technology forecaster, and I spend most of my time looking at electronic technologies. So, I’m looking at information technology very largely, and typically out 5 to 10 years, sometimes as long as 30 years, depending on the project.W: who pays you to de this Do you work for companies who need this informationM: The Institute for the Future is a non-profit foundation that does work for private companies and government agencies. A whole variety of different folks pay us to help them understand things, and we also do free work. Being a non-profit foundation, our basic mission is to encourage people to think systematically about the long-range future. The heart of what we try to do is convince people that it is a meaningful exercise to think systematically about the long range future.W: What are the personal qualities that make you good at what you doM: Mm, curiosity, er, what else Being flexible. Because forecasting is really nothing more than applying common sense. The qualities that make for a good forecaster are the same qualities that make one successful in anything—being flexible, being curious, and being open to change.W: You’ve mentioned that your organization wants to stay small, whyM: It has to do with community. Our unit of work is the team, and you need to have high levels of trust and cooperation among team members. People need to really like and trust each other. To succeed in anything, one should be flexible, curious and().