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There are examples of (0) can be done by the retailer within his store, but perhaps the biggest opportunity for cost-reduction stems (31) cooperation between manufacturer and distributor in yzing the total costs involved in moving the product from the factory to the shopper’’s basket. A helpful technique in this connection is the concept of "direct product profit" (32) is widely used in the United States. This is a technique for yzing very precisely the costs and profits associated (33) each product line, with a view to isolating opportunities for cost reduction. For example, the in-store handling costs for particular item may be reduced (34) the manufacturer puts it in a large case or reduces the number of layers in the case. With the growing importance of prepackaging (35) for perishable items like meat and for non-food products, it is essential that the container should facilitate quick unloading and easy display. More obvious is the case for cooperation in reducing the costs of delivery and unloading the night delivery experiment in Central London is an example of this. Many shops lack proper unloading facilities, often because the local authorities or private developers (36) built them were not aware of (37) was needed. Many retailers do not employ modern handling techniques. Some consumer goods manufacturers, (38) as Unilever, are playing a big part in streamlining the distribution system, simply because they are "market-oriented" companies which recognize the importance of low distribution costs. Even in Unilever, Lord Cole recalled the bad old days (39) distribution was looked upon as the least important of costs. The process of distribution will gradually be made less labor-intensive; the difficulty of finding additional labor, apart (40) its cost, is the major factor behind. EXAMPLE:The correct answer for blank (0) is “WHAT”.

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【单选题】会计电算化后,会计岗位包括( )。

A.
电算主管、软件操作、审核记账、电算维护、数据分析
B.
会计主管、出纳、会计核算各岗、稽核、会计档案管理
C.
基本会计岗位和电算化会计岗位
D.
专职会计岗位和电算化会计岗位

【单选题】计算机替代手工记账应当满足一个前提和三项基本条件,其中前提是( )。

A.
计算机与手工核算双轨运行3个月以上,并且两套会计账要一致
B.
配备了计算机硬件设备和适用的会计软件
C.
配备了相应的会计电算化工作人员
D.
建立了严格的内部管理制度

【单选题】Questions 19 to 21 are based on the conversation you have just heard. Questions 19 to 21 are based on the conversation you have just heard.

A.
Brush up on his German.
B.
Buy souvenirs for Claudia’s family.
C.
Visit Berlin during his visit.
D.
Call on Claudia’s relatives.

【单选题】According to what Chambers said, which of the following is correct

A.
In the birthday breakfast, the employees can only praise the president and express how satisfied they are with the company.
B.
The directors or VPs will also be present at the birthday breakfast.
C.
The birthday breakfast can make the president exactly know what is occurring in his company.

【单选题】Benchmarking25() A.term B.definition C.contract D.system

A.
Benchmarking
B.
The expression benchmarking has become one of the fashionable words in current management discussion. The (19) first appeared in the United States in the 1970s, but has now (20) world-wide recognition. But what (21) does it mean and should your company be practicing it Benchmarking (22) learning about your own practices, learning about the best practices of others, and then making (23) for improvement that will enable you to meet or beat the beast in the world. The essential element is not (24) imitating what other companies do but being able to (25) the best of other firms’ practices to your own (26) . Instead of aiming to improve only against previous performance and scores, companies can use benchmarking to inject an element of imagination and common (27) into their search for progress. It is a process which forces companies to look closely at those activities which they may have been taking for granted and (28) them with the activities of other, world-beating companies. Self-criticism is at the (29) of process, although in some cases this may (30) managers who are reluctant to question long-established practices. The process of identifying best practice in other companies does not just mean looking closely at your (31) . It might also include (32) companies which use similar processes to your own, even though they are producing different goods. The point is to look at the process (33) than the product.

【单选题】The author agrees with Stern that() A. global warming is something to fight with B. curbing global warming will not affect economy C. an aggressive anti-global-warming agenda is necessary D. not much ...

A.
It seems impossible to have an honest conversation about global warming. I say this after diligently perusing the British government’s huge report released last week by Sir Nicholas Stern, former chief economist of the World Bank and now a high civil servant. The report is a masterpiece of misleading public relations. It foresees dire consequences if global warming isn’t curbed: a worldwide depression and flooding of many coastal cities. Meanwhile, the costs of minimizing these awful outcomes are small: only 1 percent of world economic output in 2050.
B.
No sane person could fail to conclude that we should conquer global warming instantly, if not sooner. Who could disagree Well, me. Stem’s headlined conclusions are intellectual fictions. They’re essentially fabrications to justify an aggressive anti-global-warming agenda. The danger of that is that we’d end up with the worst of both worlds: a program that harms the economy without much cutting of greenhouse gases.
C.
Let me throw some messy realities onto Stern’s tidy picture. In the global-warming debate, there’s a big gap between public rhetoric and public behavior. Greenhouse emissions continue to rise despite many earnest pledges to control them. Just last week, the United Nations reported that of the 41 countries it monitors (not including most developing nations), 34 had increased greenhouse emissions from 2000 to 2004. These include most countries committed to reducing emissions under the Kyoto Protocol.
D.
Why is this In rich democracies, policies that might curb greenhouse gases require politicians and the public to act in exceptionally "enlightened" ways. They have to accept "pain" now for benefits that won’t materialize for decades, probably after they’re dead. And even if rich countries cut emissions, it won’t make much difference unless poor countries do likewise and so far, they’ve refused because that might jeopardize their economic growth and poverty-reduction efforts.
E.
The notion that there’s only a modest tension between suppressing greenhouse gases and sustaining economic growth is highly dubious. Stern arrives at his trivial costs—that 1 percent of world GDP in 2050—by essentially assuming them. His estimates presume that, with proper policies, technological improvements will automatically reconcile declining emissions with adequate economic growth. This is a heroic leap. To check warming, Stern wants annual emissions 25 percent below current levels by 2050. The IEA projects that economic growth by 2050 would more than double emissions. At present, we can’t bridge that gap.
F.
The other great distortion in Stern’s report involves global warming’s effects. No one knows what these might be, because we don’t know how much warming might occur, when, where, or how easily people might adapt. Stern’s horrific specter distills many of the most terrifying guesses, including some imagined for the 22nd century, and implies they’re imminent. The idea is to scare people while reassuring them that policies to avert calamity, if started now, would be fairly easy and inexpensive.