物流的资源要素包括哪些？

甲公司生产A、B两种产品采用品种法计算产品成本，制造费用按产品生产工时比例分配，生产费用采用约当产量比例法在完工产品与月末在产品之间分配，原材料在生产开始时一次投入，其他加工费用发生较为均衡，期末在产品的完工程度平均按50%计算。甲公司2012年6月有关A、B产品成本费用资料如下：资料一：月初A在产品220件，直接材料为220000元，直接人工为18000元，制造费用为26000元；B在产品100件，直接材料为100000元，直接人工为8100元，制造费用为11200元。资料二：本月投入生产A产品780件，本月完工产品840件，月末在产品160件；B产品投产400件，完工420件，月末在产品80件。本月生产A产品生产工时30000小时，B产品20000小时。资料三：本月生产A、B产品发生有关成本费用资料如下：（单位：元）（1）本月仓库发出材料汇总表如下：（2）当月职工薪酬分配表如下：（3）计提当月固定资产折旧85000元，其中，生产用固定资产折旧55000元，行政管理用固定资产折旧30000元。（4）以银行存款支付当月车间生产工人劳保用品费2000元。要求：根据上述资料，回答第（1）～（5）题。

根据资料三中业务（1）的有关表述中，恰当的有（）。

A.生产A、B产品所耗材料应直接计入生产成本

B.车间机物料耗用应直接计入生产成本

C.车间机物料耗用应计入管理费用

D.在建工程耗用的材料应计入在建工程

A voyaging ship was wrecked during a storm at sea and only two of the men aboard were able to swim to a small, desert-like island. Not knowing what else to do, the two survivors agreed that they had no alternativethan to pray to God.

However, to find out whose prayers were more powerful, they agreed to divide the territory between them and stay on opposite sides of the island.

The first thing they prayed for was food. The next morning, the first man saw a fruit-bearing tree on his side of the island, and he was able to eat its fruit. But the other man’s parcel of land remained barren.

After a week, the first man became lonely and decided to pray for a wife. The next day, another ship was wrecked and the only survivor was a woman who swam to his side of the island. But on the other side of the island, there was nothing.

Soon thereafter the first man prayed for a house, clothes and more food. The next day, like magic, all of these things were given to him. However, the second man still had nothing.

Finally, the first man prayed for a ship so that he and his wife could leave the island, and in the morning he found a ship docked at his side of the island.

The first man boarded the ship with his wife and decided to leave the second man on the island, considering the other man unworthy to receive God’s blessings since none of his prayers had been answered.

As the ship was about to leave, the first man heard a voice from Heaven booming, “Why are you leaving your companion on the island?”

“My blessings are mine alone since I was the one who prayed for them,” the first man answered. “His prayers were all unanswered and so he doesn’t deserve anything.”

“You are mistaken!” the voice rebuked him. “He had only one prayer, which I answered. If not for that, you would not have received any of my blessings.”

“Tell me,” the first man asked the voice, “what did he pray for that I should owe him anything?”

“He prayed that all your prayers would be answered.”

For all we know, our blessings are not the fruits of our prayers alone, but those of another praying for us. So what you do for others is more important than what you do for yourself.

小题1:The first man’s wife is _____.

A．a swimmer who got to the island by accident

B．an angel sent by God to keep him company

C．a survivor from another wrecked ship

D．a native person on the desert-like island小题2:The underlined word “barren” in Paragraph 3 is closest in meaning to _____.

A．isolated

B．unproductive

C．fertile

D．dry小题3:Which of the following is true about the second man?

A．He didn’t deserve any blessing from God.

B．None of his prayers was answered by God.

C．He is not brave enough to tell God his needs.

D．His prayer helped his companion get out of trouble.小题4:What’s the moral of the story?

A．Never judge a person by appearance.

B．Don’t lose heart in trouble.

C．Helping others is helping ourselves.

D．Greed is the root of all evil.

北京某货运公司(增值税一般纳税人)2013年4月发生如下业务：

(1)购入新载货车，取得机动车专用发票注明税额5.1万元。

(2)购买成品油，取得增值税专用发票注明税额4.25万元。

(3)购买材料.低值易耗品，支付动力费用，取得增值税专用发票注明税额5.92万元。

(4)修理载货车，取得增值税专用发票注明税额2.34万元。

(5)货运业务取得含税收入116.55万元。

(6)装卸搬运服务取得含税收入12.72万元。

(7)经营性出租载货车(不配司机)业务取得含税收入70.2万元(租赁合同约定每月租赁费23.4万元，二季度租赁费在季度初一次性支付)。

(8)销售旧载货车(2010年3月购入)，取得含税收入20.8万元。

该公司增值税抵扣凭证均经税务机关认证。

该货运公司当月应纳增值税税额()万元。

A.0 

B.5.20 

C.5.26 

D.5.66

根据原文第385条，“恶寒脉微而复利，利止亡血”者，治宜（）

A.茯苓四逆汤

B.四逆汤

C.通脉四逆汤

D.通脉四逆加猪胆汁汤

E.四逆加人参汤

自己讲话时在自己的受话器内能听到自己讲话的声音，为了克服这个缺点，电话机中采用了（）电路。

A.极性保护

B.消侧音

C.滤波

D.反馈