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商业企业向供货方收取的进场费，不属于平销返利，不冲减当期增值税进项税额，应按照营业税的适用税目税率征收营业税。( )
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库存现金清查时，出纳人员必须在场。 ( )
案例分析题利用战略性采购解决采购问题在美国家用和商用建筑所需的乙烯壁板产品市场中，某公司是居于市场领先地位的制造商。今年，公司创下了2.5亿美元的销售记录，比去年增长了15%，总裁S先生对今年的销售数字非常满意，但是他越来越关心盈利数字的趋势。因为，在过去的几年里，净利润率已经从2000年的7.2%下降到今年的4.5%。在每月的高级主管小组会议上，S先生指出了净利润的下滑趋势，并要求明年的利润上升一到两个百分点。S先生指出来自竞争对手的价格压力和不断增加的成本是利润率下滑的主要原因，他要求每一位主管人员为完成利润目标制定一个战略计划。采购部主管M先生开始研究采购部门为制定采购战略计划而收集的采购数据。首先是采购成本占销售额的比例从2000年的57%增加到今年的65%，同期采购人员增加了五个人。目前，公司有1500SKU生产规模，这需要采购5000SKU的原料来支持产成品线的生产、销售和配送。所采购的原料包括乙烯基本产品、涂料、办公用品、包装、集装箱木材、库存设备、维修和营业物品以及运输服务。本年度，公司为这些物品的采购费用和采购部的营业费用总计支出1.625亿美元。M先生计算出采购支出每减少1%，净利润就会增加0.65%。在采购部门，大部分的采购都是手工完成的。拥有一台电脑主要是用于内部控制存货水平和打印发票，没有相应的电脑采购系统，也没有使用电子商务进行采购。采购人员主要是由负责某一具体产品的购买人员组成。几年来，采购员习惯于从供应商那里获得价格折让。然而这种做法也造成了很严重的库存问题。由于只有一个仓库，所以公司必须得最大限度地利用这个仓库。如果公司必须使用外部的仓库进行短期储存则会因较高的储存、拣单和运输费用遭受15%的损失。另外，美储联的货币政策使公司去年的资金成本增加，采购总费用包括冻结在存货上的资金成本。由于去年人员增加而年订单数下降，M先生认为采购员劳动生产率在下降。采购人员注意到需要更多的时间来研究潜在供应商以及同供应商保持良好关系，但这还是导致效率下降的主要原因。M先生的主要目标是在保持产品质量和提高采购效率的同时降低采购成本。供应商提供的价格折让，特别是对基本的乙烯原料而言，似乎并不能成为节约的主要方面。并且，他认为提高效率的主要方法是利用计算机化和电子商务。案例分析要求： 简述采购管理的任务。
Baseball There are people in Italy who can’t stand soccer. Not all Canadians love hockey. A similar situation exists in America, where there are those individuals you may be one of them who yawn or even frown when somebody mentions baseball. Baseball to them means boring hours watching grown men in funny tight outfits standing around in a field staring away while very little of anything happens. They tell you it’s a game better suited to the 19th century, slow, quiet and gentlemanly. These are the same people you may be one of them who love football because there’s the sport that glorifies "the hit". By contrast, baseball seems abstract, cool, silent and still. On TV the game is fractured into a dozen perspectives, replays and close ups. The geometry of the game, however, is essential to understanding it. You will contemplate the game from one point as a painter does his subject; you may, of course, project yourself into the game. It is in this projection that the game affords so much space and time for involvement. The TV won’t do it for you. Take, for example, the third baseman. You sit behind the third base dugout and you watch him watching home plate. His legs are apart, knees flexed. His arms hang loose. He does a lot of this. The skeptic still cannot think of any other sports so still, so passive. But watch what happens every time the pitcher throws: the third baseman goes up on his toes, flexes his arms or bring the glove to a point in front of him, takes a step right or left, backward or forward, perhaps he glances across the field to check his first baseman’s position. Suppose the pitch is a ball. "Nothing happened," you say. "I could have had my eyes closed". The skeptic and the innocent must play the game. And this involvement in the stands is no more intellectual than listening to music is. Watch the third baseman. Smooth the dirt in front of you with one foot; smooth the pocket in your glove; watch the eyes of the batter, the speed of the bat, the sound of horsehide on wood if football is a symphony of movement and theatre, baseball is chamber music, a spacious interlocking of notes, chores and responses. Those who don’t like baseball may complain that______.
某公司是一个改制上市公司，为了更进一步提高公司的竞争力，公司从英国招聘了一位新的总经理。由于这名新的总经理不太了解中国人处理人际关系的实际情况，所以没有和下级及员工相处和睦。一年过去了，公司没有新的起色，公司董事会在总经理关于本企业的绩效问题上以及他的续聘问题上发生了争议。 由于公司没有新的起色，公司的总经理在领导技能方面就需要发展，主要途径是( )。
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