Transportation Decision Transportation decision consists of the following parts: 1.Selection of the mode is determined by the consideration of distance,cargo weights,linkage,timing and other requirements.Generally speaking,rail has high fixed cost and the relatively low variable cost.It can move heavy,large quantity of cargo in the long distance.But,rail is disadvantaged because of the longer transit time and less frequent service than motor. Motor carriers such as truck companies offer door-to-door service,that is,the cargo can be shipped from the shipper＇swarehouse to the consignee＇s.Trucking fixed cost is the lowest of any carrier,because the equipment is fairly cheap and the motor carriers do not have to invest in the roads on which they run their operations.However,their variable costs are very high.Its expenses include two major components:firstly,the pick-up and delivery costs;secondly,there are gas or fuel costs,labor expenses and toll roads fees to be paid to highway and toll road operators Therefore,motor transport is good for cargo with small quantity to be shipped within short distances. Water is the predominant choice of transportation as it has the capacity to take greatest quantity,travel longest distance with lowest cost.Transport by sea accounts for 80% of in-ternational trade.The major expenses for water are expenses associated with investment and maintenance of the ships and terminals.For example,a 100000-ton container ship costs US$ 200 million.Terminal associated costs include harbor fees and the cost for loading and unloading the goods. Transport by air has the highest cost but it is fast with the lowest ratio of loss and dam-age.If you need to deliver an urgent order,there is little choice but by air. 2.Transport service provider is selected for its experiences,equipment,services and prices.Competitive in the transport industry usually drives the prices down and motivates for better services.A company also chooses its transport service provider because of its long-standing business relationship with certain shipping companies. 3.The alternative routing and scheduling is specific for motor only because railway and water have strict route and timetable.Motor has special advantage in terms of flexibility.It has the ability to load goods at greater frequency,travel through different routes and making deliveries to different loca-tions.Questions:

For heavy and long distance cargo with low cost,which of the following is the pre-ferred mode for transportation?( )

A:Trucks. B:Water. C:Aircraft. D:Broken down in small bulks and deliver by air.

Transportation Decision Transportation decision consists of the following parts: 1.Selection of the mode is determined by the consideration of distance,cargo weights,linkage,timing and other requirements.Generally speaking,rail has high fixed cost and the relatively low variable cost.It can move heavy,large quantity of cargo in the long distance.But,rail is disadvantaged because of the longer transit time and less frequent service than motor. Motor carriers such as truck companies offer door-to-door service,that is,the cargo can be shipped from the shipper＇swarehouse to the consignee＇s.Trucking fixed cost is the lowest of any carrier,because the equipment is fairly cheap and the motor carriers do not have to invest in the roads on which they run their operations.However,their variable costs are very high.Its expenses include two major components:firstly,the pick-up and delivery costs;secondly,there are gas or fuel costs,labor expenses and toll roads fees to be paid to highway and toll road operators Therefore,motor transport is good for cargo with small quantity to be shipped within short distances. Water is the predominant choice of transportation as it has the capacity to take greatest quantity,travel longest distance with lowest cost.Transport by sea accounts for 80% of in-ternational trade.The major expenses for water are expenses associated with investment and maintenance of the ships and terminals.For example,a 100000-ton container ship costs US$ 200 million.Terminal associated costs include harbor fees and the cost for loading and unloading the goods. Transport by air has the highest cost but it is fast with the lowest ratio of loss and dam-age.If you need to deliver an urgent order,there is little choice but by air. 2.Transport service provider is selected for its experiences,equipment,services and prices.Competitive in the transport industry usually drives the prices down and motivates for better services.A company also chooses its transport service provider because of its long-standing business relationship with certain shipping companies. 3.The alternative routing and scheduling is specific for motor only because railway and water have strict route and timetable.Motor has special advantage in terms of flexibility.It has the ability to load goods at greater frequency,travel through different routes and making deliveries to different loca-tions.Questions:

Which mode account for most delivery in international trade?( )

A:By railway. B:By water. C:By air. D:By trucks.

某通信企业推出一种新业务，为给这项业务定价，该企业测算或预计并获得了以下数据：为提供这项业务，该通信企业每年新增加成本支出为C；预计未来一年该业务需求量为Q，企业提供的其他业务量为Q；该通信企业提供所有业务的共同成本为C;该企业近年来的平均利润率为R;竞争对手也在最近推出了一项类似的业务，并且定价为P。

如果企业希望弥补提供这项业务的全部成本，可以采取的定价法有( )。

A:成本加成定价法 B:目标利润定价法 C:差别化定价法 D:边际贡献定价法

　　2013年1－5月，全国规模以上快递服务企业业务量累计完成31.2亿件，同比增长61%；业务收入累计完成514.1亿元，同比增长34.3%。其中，同城业务收入累计完成57.7亿元，同比增长58.6%；异地业务收入累计完成292.6亿元，同比增长27.1%；国际及港澳台业务收入累计106.3亿元，同比增长31%；其他快递业务收入57.4亿元，同比增长63.7%。　　2013年1－5月，东、中、西部地区规模以上快递业务收入的比重分别为82.3%、9.4%和8.3%，业务量比重分别为80.6%、11.5%和7.9%。比上年同期相比，东部地区快递业务收入比重上升了0.5个百分点，快递业务量比重下降了0.4个百分点；中部地区快递业务收入比重下降了0.2个百分点，快递业务量比重上升了0.7个百分点；西部地区快递业务收入比重下降了0.3个百分点，快递业务量比重下降了0.3个百分点。　　2013年5月，规模以上快递业务量完成7.4亿件，同比增长51.4%；业务收入完成120.8亿元、同比增长35.4%。　　

2012年1－5月，规模以上快递业务完成的异地业务收入约是同城业务收入的多少倍?

A:3 B:4 C:5 D:6

　　2013年1－5月，全国规模以上快递服务企业业务量累计完成31.2亿件，同比增长61%；业务收入累计完成514.1亿元，同比增长34.3%。其中，同城业务收入累计完成57.7亿元，同比增长58.6%；异地业务收入累计完成292.6亿元，同比增长27.1%；国际及港澳台业务收入累计106.3亿元，同比增长31%；其他快递业务收入57.4亿元，同比增长63.7%。　　2013年1－5月，东、中、西部地区规模以上快递业务收入的比重分别为82.3%、9.4%和8.3%，业务量比重分别为80.6%、11.5%和7.9%。比上年同期相比，东部地区快递业务收入比重上升了0.5个百分点，快递业务量比重下降了0.4个百分点；中部地区快递业务收入比重下降了0.2个百分点，快递业务量比重上升了0.7个百分点；西部地区快递业务收入比重下降了0.3个百分点，快递业务量比重下降了0.3个百分点。　　2013年5月，规模以上快递业务量完成7.4亿件，同比增长51.4%；业务收入完成120.8亿元、同比增长35.4%。　　

2013年1－5月，规模以上快递业务收入占行业总收入的比重排序正确的是（　）。

A:异地业务＞国际及港澳台业务＞其他快递业务 B:异地业务＞其他快递业务＞同城业务 C:国际及港澳台业务＞其他快递业务＞同城业务 D:国际及港澳台业务＞异地业务＞同城业务

　　2013年1－5月，全国规模以上快递服务企业业务量累计完成31.2亿件，同比增长61%；业务收入累计完成514.1亿元，同比增长34.3%。其中，同城业务收入累计完成57.7亿元，同比增长58.6%；异地业务收入累计完成292.6亿元，同比增长27.1%；国际及港澳台业务收入累计106.3亿元，同比增长31%；其他快递业务收入57.4亿元，同比增长63.7%。　　2013年1－5月，东、中、西部地区规模以上快递业务收入的比重分别为82.3%、9.4%和8.3%，业务量比重分别为80.6%、11.5%和7.9%。比上年同期相比，东部地区快递业务收入比重上升了0.5个百分点，快递业务量比重下降了0.4个百分点；中部地区快递业务收入比重下降了0.2个百分点，快递业务量比重上升了0.7个百分点；西部地区快递业务收入比重下降了0.3个百分点，快递业务量比重下降了0.3个百分点。　　2013年5月，规模以上快递业务量完成7.4亿件，同比增长51.4%；业务收入完成120.8亿元、同比增长35.4%。　　

关于2012年1－5月规模以上快递业务状况，不能从上述资料中推出的是（　）。

A:同城业务收入占行业总收入比重 B:东部地区单件快递业务收入 C:西部地区快递业务量 D:异地快递业务量

根据以下资料，回答问题。 2016年电信业务收入完成11893亿元，同比增长5.6%，比上年回升7.6个百分点。电信业务总量完成35948亿元，同比增长54.2%，比上年提高25.5个百分点。2016年，电信业务收入结构继续向互联网接入和移动流量业务倾斜。非话音业务收入占比由上年的69.5%提高至75.0%；移动数据及互联网业务收入占电信业务收入的比重从上年的26.9%提高至36.4%。

2016年电信业务总量同比增长了约（　　）亿元。[2017真题]

A:12653 B:12635 C:7340 D:7304

根据以下资料，回答问题。 2016年电信业务收入完成11893亿元，同比增长5.6%，比上年回升7.6个百分点。电信业务总量完成35948亿元，同比增长54.2%，比上年提高25.5个百分点。2016年，电信业务收入结构继续向互联网接入和移动流量业务倾斜。非话音业务收入占比由上年的69.5%提高至75.0%；移动数据及互联网业务收入占电信业务收入的比重从上年的26.9%提高至36.4%。

2016年移动数据及互联网业务收入规模约为（　　）亿元。[2017真题]

A:4329 B:4239 C:3209 D:3029

甲公司为增值税一般纳税人， 2017年1月发生如下经济业务： (1)1月2日，预收A公司定金10万元，已送存银行。 (2)1月5日，从B公司购入一批原材料20万元，增值税额为3．4万元，约定的现金折扣条件为2／10，1／20，n／30，假设现金折扣不考虑增值税。 (3)1月10日向A公司发出货物，开具增值税专用发票上注明的价款为50万元，增值税额为8．5万元。余款尚未收回。 (4)1月11日支付给B公司购货款。 (5)1月25日，从C公司购人工程物资一批，共计200万元，不考虑相关税费，开具面值200万元为期3个月的银行承兑汇票予以支付，因向银行申请承兑汇票的汇票手续费为2万元。

下列关于甲公司与C公司之间的业务处理，正确的是()。 查看材料

A:开出的银行承兑汇票通过其他货币资金科目核算 B:支付的手续费计入财务费用 C:银行承兑汇票属于商业承兑汇票 D:到期无法支付的银行承兑汇票，应将其账面余额转作短期借款