题目内容
“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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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 key aspect of logistics？（）
案例分析题Transportation Decision Transportation decision consists of the following parts: 1.Selection of the mode is determined by the consideration of distance,cargo weights,linkage,timing and other requirements.Generally speaking,rail has high fixed cost and the relatively low variable cost.It can move heavy,large quantity of cargo in the long distance.But,rail is disadvantaged because of the longer transit time and less frequent service than motor. Motor carriers such as truck companies offer door-to-door service,that is,the cargo can be shipped from the shipper＇swarehouse to the consignee＇s.Trucking fixed cost is the lowest of any carrier,because the equipment is fairly cheap and the motor carriers do not have to invest in the roads on which they run their operations.However,their variable costs are very high.Its expenses include two major components:firstly,the pick-up and delivery costs;secondly,there are gas or fuel costs,labor expenses and toll roads fees to be paid to highway and toll road operators Therefore,motor transport is good for cargo with small quantity to be shipped within short distances. Water is the predominant choice of transportation as it has the capacity to take greatest quantity,travel longest distance with lowest cost.Transport by sea accounts for 80% of in-ternational trade.The major expenses for water are expenses associated with investment and maintenance of the ships and terminals.For example,a 100000-ton container ship costs US$ 200 million.Terminal associated costs include harbor fees and the cost for loading and unloading the goods. Transport by air has the highest cost but it is fast with the lowest ratio of loss and dam-age.If you need to deliver an urgent order,there is little choice but by air. 2.Transport service provider is selected for its experiences,equipment,services and prices.Competitive in the transport industry usually drives the prices down and motivates for better services.A company also chooses its transport service provider because of its long-standing business relationship with certain shipping companies. 3.The alternative routing and scheduling is specific for motor only because railway and water have strict route and timetable.Motor has special advantage in terms of flexibility.It has the ability to load goods at greater frequency,travel through different routes and making deliveries to different loca-tions.Questions: What are the advantages of aircraft delivery？（）
已采用公允价值模式计量的投资性房地产，不得从公允价值模式再转为成本模式。（）
甲企业为增值税一般纳税人，适用的增值税税率为17%，原材料按实际成本核算，2012年12月初，A材料账面余额90000元，该企业12月份发生的有关经济业务如下：（1）5日，购入A材料1000千克，增值税专用发票上注明的价款300000元，增值税税额51000元，购入该种材料发生保险费1000元，发生运输费4000元（已取得运输发票），运输过程中发生合理损耗10千克，材料已验收入库，款项均已通过银行付清，运输费用的增值税扣除率7%。（2）15日，委托外单位加工B材料（属于应税消费品），发出B材料成本70000元，支付加工费20000元，取得的增值税专用发票上注明的增值税税额为3400元，由受托方代收代缴的消费税为10000元，材料加工完毕验收入库，款项均已支付，材料收回后用于继续生产应税消费品。（3）20日，领用A材料60000元，用于企业专设销售机构办公楼的日常维修，购入A材料支付的相关增值税税额为10200元。（4）31日，生产领用A材料一批，该批材料成本15000元。要求：根据上述资料，不考虑其他因素，分析回答下列小题： 根据资料（1）-（4），甲企业31日A材料结存成本为（）元。
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