Company l maintains all accounting records in connection with the distribution companies trading activities in the asia region . this includes details of all sales made to the asian marketing companies , and purchase and sale of raw materials to the manufacturing companies L公司备存关于分销公司亚洲区买卖活动的所有会计记录，包括向亚洲销售公司的所有销货跟制造公司买货及销售原材料等资料。
Ttis study first discuss how 1ogistics company make use of netwrk to twe mangement , and then analyze the benefit , finally present advice to logistics company for futuf progress . the results of thes study are as followedffirst , the network environment is necmp for logishcs company . secon4the use of lithermation technology , netwotk skills and atmatic equipment will bring logistics company benefits , such as orrtiine information , reduced labor cost , cut down mistake and omission , no paper environmnt , effective store control , well inveneq cedl and on tli11e , correct accounting recoids and statements . third , b c ommerc e corp ofati on s e ntru s t t he l og ist ic di striblltion to l ogi shc s company , and ecommerce corporations can concem customers " goods and custoffier managenent . logistics con1pany can make use of scale advantage to hefo t customer / consumer receive goods more quickly 研究结果指出，网络化环境为专业物流公司必行的决策，应用信息科技，网络技术与自动化设备将为专业物流公司带来的效益有：即时有用的信息、抑减人力成本、减少错误与遗漏、无纸化环境、有效的储位控制、良好的存货控管以及即时正确的会计记录与报表；电子商务公司将物流配送委由专业物流公司处理后，电子商务公司就可专注于提供顾客满意的商品、丰富网站内容及做好顾客管理；而专业物流公司在接受电子商务公司的委托后，就可利用其规模优势协助顾客消费者更迅速地取得所购的商品。
Forth , we specifically study the essence of accounting components , and then study the recognition , measurement , recording and reporting of accounting and figure out that it is necessary to enlarge the meaning of recognition , the measurement with present value and fair value is both related and reliable , accounting recording and financial reporting should be included in the cf 第四，对会计要素的本质特征、要素的确认、计量、记录和报告展开了详细研究，认为有必要扩大确认的内涵；现值与公允价值计量既具有相关性又具有合理的可靠性；会计记录和财务报告应纳入财务会计概念框架。
