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2017報關(guān)水平測試報關(guān)英語基礎(chǔ)習(xí)題訓(xùn)練
報關(guān)工作要求達到一定的英語水平，下面是小編收集整理的關(guān)于2017報關(guān)水平測試報關(guān)英語基礎(chǔ)習(xí)題訓(xùn)練，希望對您的學(xué)習(xí)有所幫助!
報關(guān)英語基礎(chǔ)習(xí)題訓(xùn)練一
1.The form of the receipt for any Customs duties collected for the 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 from 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 the 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
6.The goods which do not pass through the territory by land but call for a change of the means of transport at a place with a Customs establishment is defined as_____.
A. Transit goods
B. Transshipment goods
C. Through goods
D. Import and export goods
7.When the consignee fails to declare the import goods within the time limit, a fee _____delayed declaration shall be imposed by the Customs.
A. to
B. from
C. for
D. with
8.Amsterdam is one of the port cities of______.
A. Germany
B. England
C. France
D. Dutch
9.China Customs. attaches great importance _______the development of information. technology.
A. in
B. for
C.with
D. to
10.The transport of the import or export goods should comply the Customscontrol requirements.
A. with
B. from
C. by
D for
參考答案：1.D 2. C 3. B 4. C 5. B 6. B 7. A 8. A 9. B 10. B
報關(guān)英語基礎(chǔ)習(xí)題訓(xùn)練二
一、單項選擇題：
1、在托收方式下，對出口商來說，下面哪一種選擇風(fēng)險最小( )
A.D/P 90天
B.D/A 30 天
C.D/P 30天
D、D/A 60 天
答案：C
解析：D/P的風(fēng)險比D/A的小。D/P after sight遠期付款交單，買方承兌后，銀行不交單，到匯票到期時買方付款，銀行才交單。30天到期的風(fēng)險比90天到期的風(fēng)險小。
2、使用L/C、D/P、D/A三種支付方式結(jié)算貨款，就賣方的收匯風(fēng)險來說，從小到大的是( )
A、D/P、D/A、L/C
B、D/A、D/P、L/C
C.L/C、D/P、D/A
答案：C
3、托收方式下的D/p和D/A的主要區(qū)別是( )。
A、D/p是屬于跟單托收;D/A是屬于光票托收
B、D/p是付款后交單;D/A是承兌后交單
C、D/p是即期付款;D/A是遠期付款
答案：B
4、根據(jù)國際商會《跟單信用統(tǒng)一慣例》的規(guī)定，如果信用上未注明“不可撤消”的字樣，該信用證應(yīng)視為( )。
A.可撤消信用證
B.不可撤消信用證
C.遠期信用證
D.由受益人決定可撤消或不可撤消
答案：B
5、一份信用證若經(jīng)另一銀行保證對符合信用證要求的單據(jù)履行付款義務(wù)，這份信用證就成為( )
A.不可撤銷信用證
B.不可轉(zhuǎn)讓信用證
C.承兌交單
D.保兌信用證
答案：D
6、在加工貿(mào)易和易貨貿(mào)易中常使用( )。
A、對背信用證
B.遠期信用證
C.對開信用證
D.保兌信用證
答案：C
7、A公司向B公司出口一批貨物，B公司通過C銀行開給A公司一張不可撤銷的即期信用證，當A公司于貨物裝船后持全套貨運單據(jù)向銀行辦理議付時，B公司倒閉，C銀行( )
A、可以B公司倒閉為由拒絕付款
B、仍應(yīng)承擔付款責(zé)任
C、有權(quán)推遲付款，推遲時間可由A、C雙方協(xié)商
答案：B
解釋：信用證是銀行信用，由銀行承擔付款的責(zé)任，B公司倒閉，銀行仍要承擔付款責(zé)任。
8、按照《跟單停用證統(tǒng)一慣例》(UCP500)的規(guī)定，下列表述正確的是( )。
A、未規(guī)定可否撤銷和可否轉(zhuǎn)讓的信用證，即為不可撤銷但可轉(zhuǎn)讓的信用證
B、未規(guī)定可否撤銷和可否轉(zhuǎn)讓的信用證，即為可撤銷但不可轉(zhuǎn)讓的信用證
C、未規(guī)定可否撤銷和可否轉(zhuǎn)讓的信用證，即為可撤銷、可轉(zhuǎn)讓的信用證
D、未規(guī)定可否撤銷和可否轉(zhuǎn)讓的信用證，即為不可撤銷、不可轉(zhuǎn)讓的信用證
答案：D
9、下列付款方式中不屬于匯付的是( )。
A、M/T
B、T/T
C、D/D
D、D/P
答案：D
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