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结合案例,谈谈当前国内中小企业在供应链管理方面有哪些不足?案例给了我们哪些启示?

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听力原文: Lie detectors, those controversial assessors of truth, are making their way into everyday life. Insurance companies use them to help catch people filing fraudulent claims. Suspicious spouses use hand-hand versions to judge whether their significant others are cheating. Interrogators for the US government use them to double check analysis of who might be terrorists.
Polygraphs, which have been used for decades, have been joined by new systems that purportedly analyze a person's voice, blush, pupil size and even brain waves for signs of deception. The devices range from costly experimental devices that use strings of electrodes or thermal imaging to $19. 95 palm-sized versions.
No studies have ever proven that lie detectors work. Many show that they assess truth as accurately as a coin flip; in other words, not at all. Still, some people have come to depend on them. The recent proliferation of lie detectors has reignited a decades-old debate over the ethics and politics of when and how they should be used and whether such important questions as guilt or innocence should be left to machines.
Mankind has looked for centuries for a physical indicator that would expose a liar. The Romans studied the entrails of suspected liars. In China, rice was shoved into the mouths of interviewees to measure how dry they were -- the drier the mouth, the more likely the person was lying, it was thought. Other cultures tried various chemical concoctions, but they worked no better than chance.
Especially since September 11, law enforcement agencies consider lie detection systems critical to their investigations. The CIA, FBI and Defense Department have spent millions of dollars on them. In an unusual plea made soon after the terrorist attacks, the government asked for the public's help in building counterterrorism technologies, among them a portable polygraph.
In the United States, there is a double standard when it comes to the use of polygraphs. Although the so-called lie detector is considered an important law enforcement tool, polygraph data are inadmissible as evidence in a court of law. The US Supreme Court forbade private companies from using them to screen job applicants, but allowed the government to use them for the same purpose.
As debate about polygraphs rages, the devices are being phased out in favor of voice analyzers, which are more portable and easier to use. A voice analyzer device typically consists of a telephone and microphone attached to a computer that packs neatly in a briefcase, or attached to any PC with the proper software installed. Most of the analyzers can be used in person or over the phone. Conversations can be tested in real time or recorded for later analysis.
First, the questioner asks an interviewee about something he or she would have no reason to lie about, such as "When's your birthday?" Then he asks what he really wants to ask. The device makes an assessment about whether the subject is telling the truth based on the differences between the inaudible microtremors in the voice during the first round of questioning and those in the second.
The federal government officially says it does not use these voice lie detectors. Still, the voice technology has its true believers, among them more than 1,200 police departments nationwide and tens of thousands of consumers.
The slightly more sophisticated Truster software program that runs on a desktop computer gives text rating of truthfulness. The companies that market these technologies say they are more than 80 percent accurate.
Though skeptical, Rick Garloff, a 35-year-old American, still said even if the systems are not great lie detectors, they are wonderful lie deterrents. He once used the Truster on his 9-year-old son, to see if he had forgotten to close a door, accidentally letting the d

中国某进出口公司出口服装100套,每套原报价为800美元,现香港进口商要求改用港元报价。当时香港外汇市场牌价是:1美元买入价为7.7202港元,卖出价为7.7355港元,公司业务员经过认真核算,对外报价为617616港元(80000×7.7202),请你帮助核算一下,该进出口公司业务员报价是否合理?如果不合理,应该报多少?

某企业为增值税一般纳税人,适用的增值税税率为17%,2008年10月发生下列经济业务:
(1)对外销售B产品一批,成本60000元,价款80000元,增值税13600元,其中上月已预收货款20000元,其余款项尚未收到。
(2)结转本月入库产品成本。其中A产品32560元,B产品成本22540元。
(3)计提本月固定资产折旧40000元,其中厂部15000元,车间25000元。
(4)分配本月职工工资,其中厂部人员9000元,车间管理人员8000元,销售人员6000元,A产品工人工资4000元,B产品工人工资3000元。
(5)李明报销差旅费800元,交回现金200元。
要求:按照该企业2008年10月上述经济业务(1)—(5)编制相关会计分录。(“应交税费”、“生产成本”、“库存商品”、“其他应收款”科目需写出明细科目)

中国甲公司从法国乙公司进口一批货物,货款总值约500万元人民币。双方约定,如乙公司迟延交货超过7天,应支付违约金20万元。甲公司亦与国内丙公司签下供货协议,并约定了相同的违约金条款。结果乙公司比原定日期晚15天交货,由此造成甲公司向丙公司交货也拖延了15天。丙公司从货款中扣除了20万元,但未提出其他要求。甲公司向乙公司提出索赔请求,称鉴于乙公司拖延交货时间超过了合同的约定,原来的违约金条款不适用。甲公司要求乙公司减价10%,一次性返还50万元货款。请依据《公约》的规定分析,甲公司的请求能否得到支持?

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