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实施物流成本绩效评价，首先要按照（)、责任明确、便于考核的原则，合理划分物流责任中心。

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装卸方法有单件作业法，（)，重力倾翻作业法，流水连续作业法。

某企业当年的赊销收入净额为1000万元,销售成本为800万元,应收账款为200万元,存货余额为200万元;年末速动比率为2,假定该企业流动资产由存货和速动资产组成,速动资产由应收账款和现金组成,现金资产为200万元,一年按360天计算,请计算:（1).应收账款周转天数，存货周转天数。（2).流动负债余额和速动资产余额。（3).年末流动比率。

In the United States, men and women shake hands when they meet. Greetings are often casual such as a handshake, a smile and a “hello.” The British say
“hello” when they meet friends. They usually shake hands when they meet for the first time. Social kissing or a kiss on the cheek is common between men and
women and between women who know each other very well.
The Hebrew greeting is “shalom.” The French greeting is “bonjour.” The Spanish greeting in “hola” and the Zulu say “sawubona” when greeting friends.
In New Zealand people are often greeted by the Maori leaders with the traditional “Hongi” by rubbing noses.
When a younger person says hello to an older person in the Philippines, the younger person will bow and hold the right hand of the older person and press the
knuckles against their forehead. When the knuckles are touching the forehead they say “Mano”(means hand) and “Po”(means respect.)
In Japan the common greeting for men and women is to bow when they meet someone. The deeper the bow, the greater level of respect in shown.
In Arab countries, close male friends or colleagues hug and kiss both cheeks. They shake hands with the right hand only, longer but less firmly than in the
western world. Contact and hand shaking between men and women in public is considered rude.
Hungarians use the friendly greeting of kissing each other on the cheeks. The most common way to kiss is from your right to your left. When men meet for the
first time they give a firm handshake.
In Belgium people kiss on one cheek when they meet.
The Chinese when meeting someone for the first time usually nod their head and smile or shake hands if in a formal business situation.
In Russia a typical greeting is a very firm handshake while maintaining direct eye contact. When men shake hands with women, the handshake is less intense.
Men may also kiss a woman three times on alternating cheeks.
In Albania, men shake hands when greeting one another. Depending on how well the men know each other, a kiss on each cheek may be common as well. When a man
meets a female relative, a kiss on each cheek or two kisses per cheek is common. With friends or colleagues normally a light handshake is appropriate. Women
may shake hands or kiss each other on both cheeks.
In Armenia, a woman needs to wait for the man to offer his hand for the handshake. Between good friends and family members, a kiss on the cheek and a light
hug are also common.
Always remember you are a guest in another country. Please show respect for their customs and culture.
Decide whether the following statements are true (T) or false (F) according to the passage
1.In Britain, they usually kiss on the cheek between men and women when they first meet.
2.The Spanish greeting is “hola” and the Zulu say “sawubona” when greeting friends.
3.The common greeting for men and women is to bow to each other in both Philippines and Japan.
4.In Russia, a typical greeting is a very firm handshake without direct eye contact.
5.In Armenia, a woman needs to wait for the man to offer his hand for the handshake

简述采用“表上作业法”确定土方调配最优方案的过程？