问题 单项选择题

符合802.1标准的网桥是由各网桥自己决定路由选择,局域网上的各站点不负责路由选择,这类网桥被称为______。

A.第二层交换

B.网关

C.源路由网桥

D.透明网桥

答案

参考答案:D

解析: 802.1标准的网桥是由各网桥自己来决定路由选择,而局域网上的各站不负责路由选择,因此这类网桥又称为透明网桥。

问答题

红光百货商场(一般纳税人)2005年8月份发生下列购销业务: (1)零售A型空调机300台,每台3000元,商场派人负责安装,每台收取安装费200元; (2)采取有奖销售方式销售电冰箱100台,每台 2800元,奖品为电子石英手表,市场零售单价格200元,共计送出50只电子石英手表; (3)收取客户购买20台A型空调机的预付款 40000元,均已开具普通发票,每台3000元,因供货商的原因本期未能向客户交货; (4)将本商场自用2年的小汽车一辆,账面原价 160000元,已提折旧30000元,以140000元的价格售出; (5)销售给某使用单位空调机10台,已开具的增值税专用发票记账联注明价款26000元,(增值税专用发票发票联注明价款27000万元); (6)购进B型空调机100台,取得增值税专用发票注明价款200000元,双方正在协商以商业汇票方式进行结算; (7)购进电冰箱150台,取得增值税专用发票注明价款300000元,但商场因资金周转困难只支付了70%的货款,余款在下月初支付;因质量原因,退回某冰箱厂上期购进电冰箱20台,每台单价2000元,并取得厂家开具的红字发票和税务机关的证明单; (8)购进A型空调机20台,取得增值税专用发票注明价款420000元,贷款已付; (9)为光明服装厂代销服装一批,合同规定:每件服装零售价117元,共计1000件,双方约定手续费5%(按不含税价计算);该商贸公司每件服装实际零售价150元,本月实际销售800件并将代销清单返给光明服装厂,取得服装厂开具的增值税专用发票。 请依据《增值税暂行条例》及有关规定,正确计算应纳增值税、营业税。 (上述购进货物的税控增值税专用发票符合规定)

单项选择题

By the early 1950s, some business people began to recognize that efficient production and extensive promotion did not guarantee that customers would buy products. These businesses, and many others, found that they must first determine what customers want and then produce it, rather than make products and try to change customers’ needs to fit what is expected. As more organizations realized the importance of knowing customers’ needs, U.S. businesses entered the marketing era, one of market or customer orientations (取向, 方向). Orientation toward customer satisfaction has resulted in increased concern about ethics and social responsibility and brought about an expansion into global markets. Management at many organizations has realized that we are in the "Total Quality Era", in which improved product quality, and customer focus are major components of successful domestic and global operations.

Because the marketing concept affects many parts of a business’s operations, and not just marketing, an organization’s top management must adopt it wholeheartedly. High-level executives must incorporate the market orientation into their management philosophies so completely that customers become the organization’s most important concern.

Management’s second major task is to restructure the organization. To satisfy customers’ objectives as well as its own, a company must coordinate all activities. To achieve this, the internal operations and overall objectives of one or more departments may need restructuring. If the head of the marketing unit is not a member of the organization’s top-level management, he or she should be. Some departments may have to be abolished and new ones created. Implementing (实施, 执行) the marketing concept demands the support not only of top management, but also of managers and staff at all levels. The transformation to an organization with a market orientation takes time. In the short run, a firm may experience the need to retain employees, financial constraints, limits on technology, capital equipment limitations, and prohibitive union work rules.

Even when an information system is established and the company reorganized, the firm’s new marketing approach may not work perfectly. First, a firm’s ability to satisfy customers’ needs for a particular product is limited. In a mass production economy, most business organizations cannot tailor products to fit the exact needs of each customer. Second, a company may be unable to learn what customers want, and when it does correctly identify customers’ needs, it often has a hard time developing a product that satisfies those needs. Third, by striving to satisfy one segment (部分, 部门) of society, a firm sometimes dissatisfies other segments. Producers of tobacco currently face this situation. Fourth, a company may have trouble maintaining employee morale during any restructuring to coordinate the activities of various departments.

Which of the following statements is NOT true().

A. To restructure the organization may need a long time.

B. To transform the organization into one with market orientation may entail some temporary troubles.

C. The restructuring of an organization may be done without the support of all managers.

D. The restructuring of an organization may destroy employee morale.