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102908仓库外货物原包装符合运输部门或用户要求的，应当重新进行包装。If the original packaging of goods out of the warehouse meets the requirements of the transportation department or users, the packaging shall be carried out again.

102909及时更改和更新是存储管理的原则之一。Timely change and update is one of the principles of storage management.

102910入库五检要核对货物名称、规格、包装、件数、重量。5 checks in warehousing needs to check name of the goods, specifications, packaging, number of pieces and weight.

102911害虫在仓库中是后方饲养的，因此在商品维护中是一项不太重要的工作。Pest is rear in warehouse, so it is a less a very important work in commodity maintenance.

102912仓库主管通知仓管员和搬运工根据入库计划准备入库资源。The warehouse supervisor informs the warehouse keeper and the porter to prepare the resources for storage according to the warehousing plan.

102913仓储是公司物流系统的一部分，用于在产地和消费地之间储存产品。Warehousing is the part of a firms logistics systems that stores products at and between points of origin and points of consumption.

102914仓库强调产品的存储，其主要目的是最大限度地利用可用的存储空间，与配送中心相同。Warehouses emphasize the storage of products, and their primary purpose is to maximize usage of available storage space, which is the same as distribution center.

102915关于公共仓储，合同仓储禁止公司专注于其核心竞争力。With respect to the public warehousing, contract warehousing forbids a company focusing on its core competencies.

102916私人仓库由使用仓库的公司拥有或长期租用。Private warehouses are owned or occupied on a long-term lease by the firm using them.

102917仓库中的分配是指组合各种不同的产品转售给特定的客户。Assorting in warehousing refers to building up a variety of different products for resale to particular customer.

102918水路运输受自然条件影响较小。Water transport is less affected by natural conditions.

102919航空运输只适宜长途旅客运输和体积小、价值高的物资，鲜活产品及邮件等货物运输。 Air transport is only suitable for long-distance passenger transport and the transportation of goods such as small size and high value materials, fresh products and mail.

102920铁路运输运行平稳，安全可靠。Railway transportation is stable, safe and reliable.

102921物流运输中的公路运输专指汽车货物运输。而用畜力车、人力车的都不属于公路运输。. Road transportation in logistics transportation refers to the transportation of goods by automobile. And the use of animal rickshaw, rickshaw do not belong to the road transport.

102922运输的主要运输方式有公路运输、铁路运输、航空运输、水路运输和管道运输。 The main modes of transport are road transport, railway transport, air transport, water transport and pipeline transport.

102923每单位距离的运输成本随距离的增加而增加。Transport cost per unit of distance increases with distance.

102924运输的规模经济可以随装运规模的增长，使单位重量的运输成本降低。Economies of scale in transportation can increase with the size of shipments, resulting in lower transportation costs per unit weight.

102925运输是社会物质生产的必要条件之一。Transportation is one of the necessary conditions for social material production.

102926运输仅承担物品移动的功能。Transportation only performs the function of moving items.

102927用专用运输设备和工具，将物品从一个地点向另一地点运送的物流活动。Transportation refers to the logistics of moving items from one location to another using specialized transportation equipment and tools.

102928集装箱的顺序号有5位数。The serial number of the container has 5 digits

102929可以通过ISO CODE看出集装箱的尺寸大小。The size of container can be seen by ISO CODE.

102930散货集装箱在箱顶部设有2～3个装货口。There are 2 ~ 3 loading ports on the top of bulk containers.

102931冷藏集装箱造价较高，但营运费用较低。Reefer containers cost more but cost less to operate.

102932敞顶集装箱，是一种没有刚性箱顶的特殊结构集装箱. Open top container is a special structure container without rigid top.

10293340英尺的高箱箱高有8英尺6英寸。The height of 40HQ is 8 feet 6 inches tall.

10293440英尺通用集装箱一般可装22吨货物。A 40GP can normally hold 22 tons of cargo.

10293520英尺通用集装箱被定义为国际标准箱单位。.A 20GP is defined as an international standard container unit.

102936国际标准集装箱的内容积可小于1 立方米。The volume of international standard container can be less than 1 cubic meter.

102937集装箱运输是以集装箱为集合包装(Package)和运输单位(Unit)进行货物运输的一种现代化运输方式。Container transport is a modern mode of transport in which the container is the Package and the transport Unit.

102938所有的运输方式都合理，不需要进行选择。All modes of transportation are reasonable and be unnecessary to make any choices.

102939同品种货物在同一地点一面运进，同时又向外运出,属于重复运输。Goods of the same type are shipped in and out at the same place at the same time.

102940空车无货载行驶，可以说是不合理运输最严重的形式。Return or departure empty transport is the most serious form of unreasonable transportation

102941运输中的弃水走陆是正常的运输形式，并未不合理。Transport of Abandon Water to Land is normal transport without irrational.

102942对流运输指同一种货物(替代货物），在同一线路上或平行线路上作相对方向的运送，而与对方运程的全部或一部分发生重叠交错的运输。The convective transport refers to the same kind of goods (substitute goods), on the same line or parallel lines in the opposite direction of transport, and the other side of the whole or part o

102943多式联运的费用需要多次收取。The cost of multimodal transport should be charged several times.

102944铁卡联运将将铁路长途运输稳定性与公路运输灵活性结合起来。Rail-road transport will combine the stability of long-distance railway transport with the flexibility of road transport.

102945微型陆桥运输，就是没有通过整条陆桥，而只利用了部分陆桥区段。Mini land bridge transport means that the entire land bridge is not used, but only part of the land bridge section.

102946多式联运经营人只承担水运部分的运输责任。The multimodal transport operator is only responsible for the water transport part.

102947多式联运必须有多式联运经营人。Multimodal transport must have a multimodal transport operator.

102948运输机械是指按照规定的路线连续或间歇运输散装货物或制成品的运输机械。Conveying machinery refers to the transport machinery that continuously or intermittently transports bulk goods or finished goods according to the specified line.

102949手推车轻便灵活，操作方便。广泛应用于车间、仓库、超市、食堂、办公室等场所。Handcart is light, flexible and easy to operate. It is widely used in workshop, warehouse, supermarket, canteen, office, etc.

102950高架输送机广泛应用于配送中心。overhead conveyor is widely used in distribution center.

102951千斤顶是输送机械中最重要的一种。Jack is one of the most important conveying machinery.

102952起重机械是指采用吊钩等起重工具，在间歇、重复的工作方式下，吊起、降低、举起、运输货物的机械设备。Hoisting machinery refers to the mechanical equipment that lifts, lowers or lifts and transports goods by lifting hooks or other lifting appliances in the intermittent and repeated working mode.

102953上叉下叉直接将货物放置到目的地，这主要是水平运动。Fork up and down directly place the goods to the destination, which is mainly horizontal movement.

102954升降是指用起重机械吊起货物，通过垂直运动实现装卸。Lifting up and down refers to lifting goods with lifting machinery, loading and unloading are realized by vertical movement.

102955连续作业流动性强，装卸位置变化范围大。Continuous operation　has strong mobility, and the loading and unloading location can be changed in a large range.

102956上下移动需要一个车辆水平连接。Moving up and down requires one vehicle to connect horizontally.

102957港口装卸包括码头前方装卸船舶和后方配套装卸船舶。Port loading and unloading includes loading and unloading vessels at the front of the wharf and supporting loading and unloading at the rear.

102958卸货不当会给货物的下一次运输造成困难。Improper unloading will cause difficulties in the next movement of the goods.

102959装卸连接是指不同的运输方式或运输工具的连接。The connection of loading and unloading refers to the connection of different modes of transportation or means of transportation.

102960在仅为运输服务的物流系统中，装卸不太重要。loading and unloading is less important in logistics system which is only serviced for transportation.

102961堆垛或集货与装卸搬运作业无关。Stacking or cargo collection is irrelevant to loading, unloading and handling operations.

102962装卸是生产和流通过程中各个环节所发生的活动。Loading and unloading are the activities that occur with each link of the production and circulation process.

102963在各种运输方式中，铁路运输和水路运输的装卸搬运费用在货物运输中所占比例较高。In various modes of transportation, the proportion of loading and unloading and handling costs of railway transportation and waterway transportation in freight is relatively high.

102964处理是改变物体空间位置的运动。Handling is the movement of changing the spatial position of objects.

102965装卸搬运与物流安全、质量无关。Loading， unloading and handling are irrelevant to logistics safety, quality.

102966搬运是指物体在任何地方进行空间移动的过程。Handling refers to the process of spatial movement of objects in any place.

102967装卸是在指定地点用人力或机械工具对运输工具进行装卸的过程。Loading and unloading is the process of loading or unloading the means of transport at a specified place by human or mechanical means.

102968物流管理为达到既定的目标，对物流的全过程进行的计划、组织、协调与控制。Logistics management is to plan, organize, coordinate and control the whole process of logistics to achieve established goals.

102969物流标准中的简化是指对一类产品中的一组产品同时进行标准化的一种形式，其是按照用途和结构将同类产品归并在一起。Simplify, in logistics standardization, refers to a form of simultaneous standardization of a group of products in a class, which is to merge the same products according to the purpose and structure

102970物流标准化就是制定工作标准与作业规范。Logistics standardization is to make work standards and specifications.

102971质量高是物流合理化目标的核心。High quality is the core of logistics rationalization goal.

102972物流合理化可以低物流费用、减少产品成本。Logistics rationalization is able to low both of logistics cost and product cost.

102973物流合理化就是通过优化管理，推动物流构成要素及其经营活动和谐一致、快速便捷，从而实现低成本、高效益的物流过程。Logistics rationalization is to promote the logistics elements and their business activities through the optimization of management, harmony, rapid and convenient, so as to achieve low cost, high effi

102974MPS是指Master Production System。MRP refers to Manufacturing Resources Planning.

102975MRP是指Manufacturing Resources Planning。 MRP refers to Manufacturing Resources Planning.

102976贯穿供应链的所有物流作业也形成了一条联系链上所有企业的作业链，对该供应链的价值增值过程产生重要影响。All logistics operations throughout the supply chain also form a link chain for all enterprises, and have a significant impact on the value increment process of the supply chain.

102977物流成本决策包括预测、决策、计划。Logistics cost decision-making includes forecasting, decision-making and planning.

102978提高物流管理水平是可靠保证,以提高物流安全性的。Improving the level of logistics management is a reliable guarantee to improve the security of logistics.

102979物流成本管理的对象是成本，而不是物流本身。The object of logistics cost management is cost, not logistics itself.

102980物流成本即为会计成本，是可以通过会计科目直接可以计算的。Logistics cost is the accounting cost, can be calculated directly through the accounting subjects.

102981在物流活动中，为了获得更好地服务水平，往往需要付出更高的成本。In logistics activities, in order to obtain a better level of service, often need to pay a higher cost.

102982物流任务通常需要以合理的成本，在恰当地条件下，在正确的时间，将正确的货物，送达正确的地点，交付给正确的客户。The objective of Logistics often requires spending right cost, based on right condition, at the right time, delivering the right goods, to the right place with the right customer.

102983Logistics integration consider separated logistics activities as the core, from the production enterprises, logistics enterprises, sales enterprises to the consumers.

102984Third party logistics and contract logistics are two common logistics operation modes.第三方物流与合约物流是2种不同的常见物流运营模式。

102985Location value is able to be created by products flows from centralized production sites to decentralized demand sites.场所价值可以通过产品从集中的生产地流向分散的需求地来创造。

102986A new logistics industry can effectively improve the industrial structure of the national economy.一个新的物流产业可以有效改善国民经济的产业结构。

102987The first source of profit reduce resource consumption, improve labor productivity.第一利润源泉是降低资源消耗、提高劳动生产率.

102988Information platform is important for modern logistics.信息平台是现代物流的重要组成部分.

102989The basic functions of transportation, storage, loading and unloading, handling, packaging, distribution processing, distribution and information processing should be integrated organically according to actual needs运输、仓储、装卸、搬运、包装、配送处理、配送、信息处理等基本功能应根据实际需要进

102990The flow rate , as one of main elements in logistics, refers to the amount of the items flowing through the carrier in a given flow direction.流量是物流的主要要素之一，是指在给定的流动方向上通过承运人的物品的数量。

102991The item, as one of main elements in logistics, only have nature attribute.物品作为物流的主要要素之一，只有自然属性

102992Logistics provides service for invisible products, which is broader than supply chain.物流是为无形的产品提供服务，它比供应链更广泛。

102993企业列支的预提费用可以在企业所得税税前扣除。

102994企业发生的企业所得税和增值税不得在企业所得税前扣除。

102995国债利息收入属于企业所得税法规定的免税收入。

102996财政拨款属于企业所得税法规定的免税收入。

102997我国企业所得税的基本税率是20%。

102998企业提供劳务所得，所得来源按照劳务发生地确定。

102999企业销售货物所得，所得来源按照交易发生地确定。

103000居民企业应当就来源于中国境内、境外的所得作为征税对象。

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