98年下半年报关员资格全国统一考试试卷(4)

文章作者 100test 发表时间 2007:01:07 17:55:50
来源 100Test.Com百考试题网

四、实用报关基础英语。单项选择题。请在下列各题的答案先项中，选取出一个最合适的答案。在答题卡上将该题相对应答案赞成项的英文字母标号框涂满。（每题1分，共10分）

1.The form of the receipt for any Customs duties collected for delayed payment shall be prescribed by _____. 　　　
A.The Customs General Administration
B.The Customs Houses themselves
C.The Tariff Commission
D.The Ministry of Finance

2.Customs duties shall not be reduced or exempted on goods imported or exported out of _____. 　　　
A. Special economic zones
B.Coastal cities
C.Chinese-foreign joint ventures
D.Foreign wholly-owned enterprises

3.When the dispute over duty payment arises between the duty payer and the Customs, the duty payer should first pay the duty and then, within _____days of the issuance of the duty memo, apply to the Customs in writing for a reconsideration of case. 　　　 A．10 days
B．20 days
C．30 days
D．50 days

4.Under what circumstances shall the Customs lift the seal affixed to the account books, documents and relevant data without delay? 　　
A. Falsifying relevant account books documents where any possibility is detected of transferring B.Upon clearance of a case
C.Upon completion of collecting necessary evidence
D.Both B and C

5.One of the very important documents in the foreign trade business is B/L, B/L is the abbreviation for _____. 　　　
A. Bill of Lading
B.Commercial Invoice
C.Buying Contract
D. Letter of Credit