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问题 单项选择题

2008年12月10日，甲公司因合同违约而涉及一起诉讼案。根据企业法律顾问的意见判断，最终的判决可能对甲公司不利。2008年12月31日，甲公司尚未接到法院的判决，因诉讼须承担赔偿的金额也无法准确地确定。不过，据专业人士估计，赔偿金额很可能在100万元至120万元之间的某一金额。甲公司应在2008年12月31日资产负债表中确认负债的金额为( )万元。

A．100

B．110

C．120

D．0

答案

参考答案：B

解析： 赔偿金额很可能在100万元至120万元之间的某一金额，应确认预计负债的金额=(100+120)/2=110(万元)。

单项选择题 案例分析题

Creating the Logistics Vision Nowadays,most companies are familiar with the idea of "mission statement"as an expression of setting a vision for the business.The mission statement seeks to define the pur-pose of the business,its boundaries and its aspirations.It is now common for organizations to have such statement for the business as a whole and for key constituent components.What some companies have found is that there can be significant benefits to defining the lo-gistics vision of the firm. The purpose of the logistics vision statement is to give a clear indication which business intends to build a position of advantage through closer customer relationship.Such state-ment is never easy to construct.There is always the danger that they will publish the ener-getic and encouraging declaration that give everyone a warm feeling but provide no guideline for action. Ideally the logistics vision should be built around the simple issue of"How do we intend to use logistics and supply chain management to create value for our customers?"To realize this idea will necessitate a detailed understanding of how customer value is created and deliv-ered in the market in which the business competes.Value chain analysis will be a fundamen-tal element in this investigation as will the definition of the core competencies and capabilities of the organization.Asking the question"What activities dowe excel in?"and"What is it that differentiates us from our competitors?"is the starting point for creating the logistics vision statement. Earlier,it was suggested that the three words"Better,Faster,Cheaper"summarizes the ways in which logistics vision statement can provide value for customers.The criterion for good logistics vision statement is that it should provide the road map for how these three goals are to be achieved． Questions:

What does mission statement intend to do？（）

A.To please management.

B.To define,summarize anda chieve a common goal.

C.To achieve higher market share and profitability.

D.To develop new market.
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多项选择题

残联组织的工作目标是（）

A、平等

B、发展

C、参与

D、共享
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