问题 多项选择题

一般情况下,在企业的财务统计数据中只能看到的物流费用是()。

A.支付给外部运输的委托物流费用

B.支付给外部仓库企业的委托物流费用

C.企业利用自己的车辆运输的费用

D.企业由自己的工人进行包装的费用

答案

参考答案:A, B

解析:一般情况下,在企业的财务统计数据中,只能看到支付给外部运输和仓库企业的委托物流费用,而实际上,这些委托物流费用在整个物流费用中确实犹如冰山的一角。因为物流基础设施的折旧费,企业利用自己的车辆运输、利用自己的库房保管货物,由自己的工人进行包装、装卸等自家物流费用都计入了原材料、生产成本(制造费用)、管理费用和销售费用等科目中。

单项选择题
单项选择题

Shopping for clothes is not the same experience for a man as it is for a woman. A man goes shopping because he needs something. He knows what he wants, and his purpose is to find it and buy it, the price is a less important consideration. All men simply walk into a shop and ask the assistant for what they want. If the shop has it, the salesman immediately produces it, and the business of trying it on is done at once. All being well, the bargain (交易) can be and often is completed in less than five minutes, with hardly any chat and to everyone’s satisfaction.

For a man, slight problems may begin when the shop does not have what he wants. Then the salesman tries to sell the customer (顾客) something else he offers the nearest he can to the thing required. He usually says, "I know this jacket is not the style (式样) you want, sir, but would you like to try it on for size It happens to be the color you wanted." Few men have patience with this treatment, and the usual reply is: "This is the right colour and may be the right size, but I should be wasting my time and yours by trying it on."

Now how does a woman go about buying clothes She does so in the opposite way. She has never fully made up her mind what she wants, and she is only "having a look round". She is always open to persuasion, indeed she considers of great importance what the saleswoman tells her, even what her friends tell her. She will try on any number of things. Highest in her mind is the thought of finding something that everyone thinks suits her. Most women have an excellent sense (判断力) of value when they buy clothes. They are always trying to find an unexpected bargain. Faced with a roomful of dresses, a woman may easily spend an hour going from one counter (柜台) to another before selecting the dresses she wants to try on. It takes a great deal of time but gives great joy. Most dress shops supply chairs for the waiting husbands.

When a man cannot get what he wants, he ().

A. buys something of the same color in a slightly different style

B. usually does not buy anything

C. will try on some other clothes of the same style

D. wastes no time in buying something else