国际货运代理专业英语题库5-0-6

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2016国际货运代理考试英语真题及答案

2016国际货运代理考试英语真题及答案

2016国际货运代理考试专业英语真题及答案一、单选题。

1. An NVOCC probably provides ( )A. tramp serviceB. consolidation serviceC. a vessel operated by itselfD. flight service答案:B2. The cargo manifest is prepared by ( )A. shipperB. carrier’s agentC. consigneeD. freight forwarder答案:B3. Which of the following documents can be used to exchange for the bill of lading ( )A. cargo manifestB. shipping noteC. delivery orderD. mate’s receipt答案:D4. Non-conference lines have no ( )A. fixed itineraryB. common tariffC. regular serviceD. vessel of theirs答案:B5.( )is subsequently exchanged for the marine bill of lading. ( )A. Booking noteB. Delivery orderC. Mate’s receiptD. Cargo manifest答案:C分析:参考书中大副收据的内容,这句话是书中的原话。

大幅收据以后可用来换取提单。

6.The booking note is issued by the ( ) requesting allocation of shipping space.A. carrier to the agentB. carrier to the shipperC. shipper to the carrierD. carrier to the consignee答案:C分析:参考书中托运单的内容(shipping note), 托运单是由托运人签发给承运人要求分配舱位的单据二、多选题1.Conference lines have ( )A. fixed itineraryB. common tariffC. regular serviceD. stable freight rates答案:ABCD2.Tramp service have no ( )A. fixed itineraryB. common routeC. negotiated rateD. regular service答案:ABC3.Sea waybill is ( )A. a non-negotiable documentB. negotiable documentsC. named consigneeD. issued by shipper答案:AC4.Normally the marine bill of lading has three functions, namely ( ).A. evidence of the contract of carriageB. a receipt of goodsC. a document of title to the goodsD. the contract of carriage答案:ABC分析:提单的三大功用是:海上货物合同的运输证明;货物交付给承运人的收据;物权凭证三、判断题。

国际货运代理《新编国际货运代理专业英语》过关必做习题集MarineCargoTransporta

国际货运代理《新编国际货运代理专业英语》过关必做习题集MarineCargoTransporta

国际货运代理《新编国际货运代理专业英语》过关必做习题集MarineCargoTransportaUnit5Marine Cargo Transportation一、单项选择题(以下各小题所给出的4个选项中,只有1项最符合题目要求,请将正确选项的代码填入括号内)1.The ocean bill of lading serves as evidence of the contract of carriage of goods().[2014年真题]A.by roadB.by railC.by airD.by sea【答案】D【解析】海运提单的作用包括:①它是承运人应托运人的要求所签发的货物收据,表明承运人已按提单所列内容收到货物;②它是一种货物所有权的凭证;③它是承运人与托运人之间订立的海上货物运输合同的证明。

2.There are several forms of bills of lading such as straight bill of lading, shipped bill of lading,clean bill of lading and order bill of lading etc.()confirms that the goods are actually loaded on board the vessel.[2014年真题] A.Straight bill of lading B.Shipped bill of ladingC.Clean bill of ladingD.Order bill of lading【答案】B【解析】“已装船提单”是指承运人在货物已经装上指定船舶后所签发的提单。

A项,记名提单是指提单上的收货人栏内填明特定收货人名称的提单;C项,清洁提单是指货物在装船时表面状况良好,承运人在提单上不带有明确宣称货物受损及/或包装有缺陷状况的不良批注的提单;D项,指示提单是指提单上的收货人栏内填写“凭指示”(to order)或“凭某某人指示”(to the order of…)字样的提单。

新编国际货运代理专业英语

新编国际货运代理专业英语

新编国际货运代理专业英语New International Freight Forwarding Professional EnglishUnit 1 Introduction to International Freight Forwarding1.1 Definition and Functions of International Freight Forwarding 1.2 Main Participants in International Freight Forwarding1.3 Types of International Freight Forwarding Services1.4 Overview of International Trade and TransportationUnit 2 Documentation in International Freight Forwarding2.1 Bill of Lading and Its Types2.2 Air Waybill2.3 Consignment Note2.4 Packing List2.5 Certificate of OriginUnit 3 Transportation Modes in International Freight Forwarding 3.1 Sea Freight Transportation3.2 Air Freight Transportation3.3 Road Freight Transportation3.4 Rail Freight Transportation3.5 Multimodal TransportationUnit 4 Customs Clearance in International Freight Forwarding 4.1 Customs Regulations and Procedures4.2 Import and Export Declarations4.3 Tariffs and Duties4.4 Customs Duty Calculation4.5 Customs Exemptions and Special ProgramsUnit 5 Logistics Management in International Freight Forwarding 5.1 Supply Chain Management5.2 Inventory Management5.3 Warehousing and Distribution5.4 Risk Management in Logistics5.5 Emerging Trends in LogisticsUnit 6 International Trade Terms and Incoterms6.1 International Trade Terms and Definitions6.2 Incoterms - International Commercial Terms6.3 Incoterms 2020 Updates and Changes6.4 Role of Incoterms in International Freight Forwarding6.5 Case Studies of Incoterms UsageUnit 7 International Finance and Payment in Freight Forwarding 7.1 Trade Financing Methods7.2 Letters of Credit7.3 Documentary Collections7.4 Documentary Credits and UCP 6007.5 Payment Methods and Risk MitigationUnit 8 Insurance and Claims in International Freight Forwarding 8.1 Marine Insurance and Coverage8.2 Cargo Insurance Policies and Terms8.3 Claims Handling and Procedures8.4 Claims Settlement and Compensation8.5 Dispute Resolution MechanismsUnit 9 Quality Management in International Freight Forwarding 9.1 Quality Assurance and Quality Control9.2 ISO 9001 Certification9.3 Process Improvement in Freight Forwarding9.4 Key Performance Indicators for Freight Forwarding9.5 Customer Satisfaction and FeedbackUnit 10 Emerging Technologies in International Freight Forwarding10.1 Digitalization and Automation in Logistics10.2 Internet of Things (IoT) in Freight Forwarding10.3 Blockchain Technology in Supply Chain10.4 Artificial Intelligence (AI) in Logistics10.5 Future Perspectives and Challenges in Freight Forwarding。

国际货运代理《新编国际货运代理专业英语》过关必做习题集Land Freight Transport【

国际货运代理《新编国际货运代理专业英语》过关必做习题集Land Freight Transport【
A.rail B.road C.sea D.air 【答案】B 【解析】在众多的运输方式中,公路运输由于对基础设施低要求的优势成为大部分国家
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圣才电子书

货物运输的主要手段。
十万种考研考证电子书、题库视频学习平台
7 . Road transport of goods is the principal means of transport in many countries due to the low threshold infrastructure requirements.The advantages of road transport do not include( ).
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圣才电子书

即转运成本。
十万种考研考证电子书、题库视频学习平台
9.Many businesses ship their products by rail ifthey are shipping long distance because it can be( )to ship in large quantities by rail than by truck.
5 . Traditionally, large shippers build factories and warehouses near rail lines and have a section of track on their property called a ( ) where goods are loaded on to or unloaded from rail cars.
8 . Moving goods by rail often involves ( ) costs, particularly when the shipper or receiver lack direct rail access.

国际货运代理从业资格考试英语模拟题5答案.

国际货运代理从业资格考试英语模拟题5答案.

全国国际货运代理从业人员岗位专业证书考试国际货代英语仿真题五答案英语试卷I一.单项选择题CBCAC BACDA BADAC二.判断题BAABB BAAAB BABAB BBAAA三.多项选择题AB AD ABCD ABCD ABC BCD AB ABCD CD ACD四.完形填空题AACBD BABAD英语试卷II一.英译汉1.The Customs General Administration海关总署2.Customs establishment海关关点3.Import and Export tariff进出口税则4.Appointment and removal任命和免职5.Tariff reduction and exemption关税减免6.enact statute颁布法令7.inward and outward luggage进出境行李8.over-landed cargo溢卸货物9.short-landed cargo短卸货物10.shut-out cargo退关货物二.汉译英1.maritime transport海上运输2.general cargo ship普通货船bined carrier兼用船sh-lighter子母船5.liner in charter班轮运输6.tramper in charter租船运输7.shipping circle海运界8.charter party租船合同9.dead weight tonnage载重吨10.air cargo tariff航空货物运价表三、.英文单证操作题SALES CONTRACTCONTRACT NO.:CH2010501DATE:FEBRUARY15,2010THE SELLERS:SHANGHAI AAA IMPORT AND EXPORT CO.,LTD.THE BUYERS:SINGAPORE BBB TRADING CO.,LTD.GOODS:100%COTTON SHIRTQUANTITY:200CARTONS OF40PCS EACH,TOTAL WEIGHT20000KGS,TOT AL MEASUREMENT28CBMPRICE TERMS:CIF SINGAPORE USD2000EACH CARTONAMOUNT:USD400,000.-TIME OF SHIPMENT:TO BE SHIPPED ON OR ABOUT APRIL10,2010LOADING AND DISCHARGE PORTS:FROM SHANGHAI,CHINA TO SINGAPO REPARTIAL SHIPMENT AND TRANSSHIPMENT:NOT ALLOWEDINSURANCE:TOBE EFFECTED BY THE SELLER FOR110PCT OF CIF VALU EAGINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED01/0 1/1981TERMS OF PAYMENT:THE BUYER SHALL OPEN THROUGH A BANK ACCE PTALE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REA CH THE SELLER30DAYS BEFORE THE SHIPMENT AND TO REMAIN VALID FO R NEGOTIATION IN CHINA UNTIL THE15TH DAY AFTER THE FORESAID TIME OF SHIPMENT根据上述所提供的国际货物买卖合同主要条款,对信用证和托运单的内容进行审核,将错误的项目划掉,并填写正确的内容。

2021国际货运代理考试英语模拟试题及答案

2021国际货运代理考试英语模拟试题及答案

2021国际货运代理考试英语模拟试题及答案汉译英(50%)1.记名提单2.指示提单3.已装船提单4.清洁提单5.直达提单6.转船提单7.联运提单8.可议付提单9.唛头10.货物描述11.海上运输12.普通货船13.兼用船14.子母船15.班轮运输16.租船运输17.海运界18.租船合同19.载重吨20.航空货物运价表21.普通货物运价22.特殊货物运价23.等级货物运价24.最低运价25.正常费率26.整箱货27.拼箱货28.集装箱货运站29.集装箱堆场30.多式联运31.海牙规则32.海牙-维斯比规则33.汉堡规则34.毛重35.净重36.空白背书37.海关手续38.报关单据39.海关监管区40.扣留物品凭证41.加工贸易手册42.暂准进口单证册43.复出口44.进出口程序45.平安险46.水渍险47.一切险48.罢工、*和民变险49.保险单参考答案: 1. straight bill of lading 记名提单2. order bill of lading 指示提单3. on-board bill of lading 已装船提单4. clean bill of lading 清洁提单5. direct bill of lading 直达提单6. transshipment bill of lading 转船提单7. through bill of lading 联运提单8. negotiable bill of lading 可议付提单9. shipping mark 唛头10. description of goods 货物描述11. maritime transport 海上运输12. general cargo ship 普通货船13. combined carrier 兼用船14. lash-lighter 子母船15. liner in charter 班轮运输16. tramper in charter 租船运输17. shipping circle 海运界18. charter party 租船合同19. dead weight tonnage 载重吨20. air cargo tariff 航空货物运价表21. general cargo rate 普通货物运价22. specific commodity rate 特殊货物运价23. class rate 等级货物运价24. minimum charge 最低运价25. normal rate 正常费率26. full container load 整箱货27. less than full container load 拼箱货28. container freight station 集装箱货运站29. container yard 集装箱堆场30. intermodel cargo transport 多式联运31. the Hague Rules 海牙规则32. the Hague Visby Rules 海牙-维斯比规则33. the Hamburg Rules 汉堡规则34.gross weight 毛重35. net weight 净重36. blank endorsed 空白背书37. Customs formality 海关手续38. documents for declaration 报关单据39. Customs supervision territory 海关监管区40. detention ticket 扣留物品凭证41. booking reference handbook 加工贸易手册42. ATA Carnet 暂准进口单证册43. Re-exportation 复出口44. import and export procedure 进出口程序45. FPA (free from particular average) 平安险46. WPA(with particular average)水渍险47. All risks 一切险48. SRCC (strike, riots and civil commotions) 罢工、*和民变险49. insurance policy 保险单。

国际货运代理考试英语练习题含答案

国际货运代理考试英语练习题含答案

国际货运代理考试英语练习题含答案2016国际货运代理考试英语练习题(含答案)1. The booking note is issued by the ____ requesting allocation of shipment space. (C)A. carrier to the agentB. carrier to the shipperC. shipper to the carrierD. carrier to consignee2. AN NVOCC is a (n) ____ who operates regular scheduled services. (B)A. shipperB. carrierC. receiverD. charterer3. To the actual shipper, the NVOCC is a ____ while to the actual carrier, he is a ___. (B)A. actual carrier……carrierB. carrier……shipperC. shipper……carrierD. carrier……consignee4. The ____ is issued by the shipper to the carrier requesting allocation of shipment space. (C)A. cargo manifestB. mate’s receiptC. booking noteD. delivery order5. When the goods arrives at the port of destination, the_____ issues an Arrival Notice informing the notify party of the cargo discharge point and other information. (B)B. carrierC. receiverD. consignee6. All bills of lading should be signed either the___ or____. (D)A. notify party……carrierB. carrier……shipperC. consignor……consigneeD. carrier……his agent7. A document signed by the Chief Office acknowledging the receipt of cargo on board ship, and later exchanged for a B/L is called______. (B)A. sea waybillB. mate’s receiptC. booking noteD. delivery order8. Documentary credit means payment against____ instead of against______. (D)A. goods……documentsB. acceptance……confirmationC. documents……acceptanceD. documents……goods9. Detailed provisions dealing with the operation of documentary credit can be found in_____. (B)A. ICCB.UCPC. INCOTERMSD. CMR convention10. In a revocable credit, it is the____ who has the right to revoke the credit. (A)B. sellerC. advising bankD. issuing bank11. The____ bank should ensure that the seller’s documents are drawn up in accordance with the credit terms before such documents are paid for and forwards to the____ bank for final reimbursement. (C)A. issuing……negotiatingB. advising……payin gC. negotiating……issuingD. paying……advising12. _____ published by the ICC contains detailed provisions dealing with the operation of documentary credit. (B)A. Hague RulesB. UCP600C. Incoterms2000D. CMR convention13. In the practice of L/C transaction, the buyer is not required to pay for the goods until the arrival of the relevant____.(C)A. B/LB. invoiceC. documents stipulated by L/CD. L/C14. According to documentary credit, the____, on receipt of letter of credit, will have to prepare shipment of the contract goods within the delivery date. (D)A. agentB. customerD. seller【2016国际货运代理考试英语练习题(含答案)】。

2020国际货运代理人考试练习题《专业英语》(5)

2020国际货运代理人考试练习题《专业英语》(5)

2020国际货运代理人考试练习题《专业英语》(5)2020国际货运代理人考试练习题《专业英语》(5)单选题1. Which of the following risk is not the political riskin international trade?A. war riskB. cancellation of import licenseC. transfer riskD. risk of non-acceptance答案:D2. According UCP600,the terms “the end of July,2008” in the L/C shall be construed as ()A. from July 21st to July 31stB. from July 1st to July 15thC. from July 11th to July 20thD. from July 1st to July 10th答案:A3. Which of the following documents can be used to exchange for the bill of lading ( )A. mate’s receiptB. sea waybillC. shipping notesD. manifest答案:A4. Both in voyage and time chartering, the shipowner is responsible for ().A. dischargingB. fuelC. demurrageD. wages of crew答案:D5. Which of the following risks are not covered in FPA ()A. lightningB. partial lossC. general averageD. discharging at a port of distress following a sea peril答案:B6. The B/L can be issued by ()A. consignorB. notify partyC. carrierD. consignee答案:C7. Which of the following marine bills of lading cannot be transferred to third parties? ()A. Order Bills of LadingB. Straight Bills of LadingC. Shipped Bills of LadingD. Clean Bills of Lading答案:B8. Usually, the AWB is non-negotiable, the goods must be sent to the () titled in the air waybill.A. consignorB. consigneeC. carrierD. notify party答案:B9.() are rates that are applicable to named types of freight.A. Specific Commodity RatesB. Class RatesC. General Cargo RatesD. Contract FAK Rates答案:A。

国际货代专业英语练习题库及答案_1

国际货代专业英语练习题库及答案_1

国际货代专业英语练习题库及答案一、单选题(共13题,共26分)1._____ published by the ICC contains detailed provisions dealing with the operation of documentary credit.A. Hague RpesB.UCP600C.Incoterms2000D.CMR convention2.In the practice of L/C transaction, the buyer is not required to pay for the goods until the arrival of the relevant____.A.B/LB.invoiceC.documents stippated by L/CD.L/C3.According to documentary credit, the____, on receipt of letter of credit, will have to prepareshipment of the contract goods within the delivery date.A.agentB.customerC.buyer4.Under the FOB term, the risk of loss or damage to the goods is transferred from the seller to the buyer when goods pass the ship’s rail in the ____.A.port of shipmentB.place of shipmentC.port of destinationD.place of destination5.According to INCOTERMS 2000, which group of the following trade terms mean that the seller must contract for the carriage of the goods to the named port (or place ) of destination?____A.FOB/CFR/CIFB.FCA/CPT/CFRC.FOB/FCA/CIPD.CFR/CPT/CIF6.A shipment of fresh egg is transported to the docks by an exporter on an FOB contract. The eggs are broken by a crane falling them as they are awaiting to be loaded on board. The ___ shopd be liable for the damage.B.buyerC.ship ownerD.freight forwarder7.The freight forwarder, on behalf of the____, has the right to deliver the cleared goods to theconsignee.A.exporterB.importerC.carrierD.consignor8.It is usually the ____ who issues relevant documents such as Forwarder’s Certificate of Receipt, Forwarder’s Certificate of Transport, etc.A.consignorB.consigneeC. freight forwarderD.carrier9.The freight forwarder assists the consignee in pursuing claims against the ____ for loss of the goods or damage to themif necessary.A.shipperB.carrierC.eceiverD.charterer10.The scope of freight forwarder’s service on behalf of exporter includes_____.A.book space with selected consignorB.pay the freight to the consigneeC.arrange export customs clearanceD.arrange import customs clearance11.The scope of freight forwarder’s service on behalf of shipper includes_____.A.always arrange warehousing of the goodsB.issue relevant documents to the carrier, such as FCR or FCTC.pursue claims against the carrier when the goods arriveD.book space with selected carrier12.A ____ is able to attend to any of the procedural anddocumentary procedure on behalf of the consignor or consignee.A.shipperB.carrierC.ship’s owne rD.freight forwarder13.The scope of freight forwarder’s service on behalf of consignees includes _____.A.pack the goods for exportB.attend to foreign exchange transactionsC.weigh and measure the goodsD.take delivery of the goods from the carrier二、多选题(共12题,共24分)14.Which of the following statements are true about documentary credit_____?A.documentary credit means payment against document instead of against goodsB.all the documentary credits are operated through banksC.the buyers is not required to pay for the goods until the arrival of the relevant shipping documentsD.the documents transfer title to the goods15.The banks on the buyer’s side on L/C arrangement are____.A.issuing bankB.advising bankC.negotiating bankD.paying bank16.Which of the following descriptions are true about NVOCC_____?A.he operates a regpar schedped serviceB.he owns or operates the vesselC.he provides a usefp service by providing groupage or consolidation servicesD.he assumes double roles relationship with carrier and shipper17.Which of the following trade terms can be adopted supposing the shipment will be from Chengdu (Sichuan Province) to Hamburg?A.CIFB.CFRC.FCAD.CPT18.A freight forwarder shall take into account the route, the mode of transport and applicable regpations, if any, in the ______.A.country of exportB.country of importC.country of transshipmentD.transit countries19.Which of the following risks belong to special additional risks_____?A.riots and civil disturbanceB.war and strikeC.rejection and on deckD.delay of goods20.Partial losses incurred as a respt of specific casualties such as _____ are covered in FPA.A.burning of the vesselB.earthquakeC.strandingD.sinking21.The Free from Particpar Average of marine cargo transportation insurance covers risks of ____.A.riots and civil disturbanceB.total loss caused natural calamitiesC.general averageD.delay of goods22.Which of the following coverage cover general average and salvage charges? ____A.WAB.FPAC.All RisksD.Institute Cargo Clause (A)23.The marine cargo insurance premium rates may vary depending on factors such as ____.A.type of the goodsB.value of the goodsC.mode of transportD.type of risks covered24.Which of the following coverage does not cover partial loss or damage respting from natural calamities? ____A.WAB.FPAC.Institute Cargo Clause (B)D. Institute Cargo Clause (C)25.Which of the following expressions are not suitable for stippating the time for shipment?A.quickB.immediatelyC.promptD.as soon as possible1、正确答案: B2、正确答案: C3、正确答案: D4、正确答案: A5、正确答案: D6、正确答案: A7、正确答案: B8、正确答案: C9、正确答案: B10、正确答案: C11、正确答案: D12、正确答案: D13、正确答案: D14、正确答案: ABCD15、正确答案: AD16、正确答案: ACD17、正确答案: CD18、正确答案: ABD19、正确答案: ABCD20、正确答案: ACD21、正确答案: BC22、正确答案: ABCD23、正确答案: ABCD24、正确答案: BC25、正确答案: ABCD。

2023年国际货运代理从业人员资格考试国际货代英语

2023年国际货运代理从业人员资格考试国际货代英语

全国国际货运代理从业人员资格考试(国际货代英语)试卷及答案答案:一、单项选择.1.D.2.B.3.B.4.B.5.A.6.B.7.D.8.C.9.A.10.B.11.D.12.B.13.B.14.C.15.B.16.B.17.A;18.B.19.B.20.C.二、判断.1.F.2T.3.F.4.T.5.T.6.T.7.T.8.F.9.T.10.T.11.T.12.F.13.F.14.F.15.F.16.T.17..18.T.19.F.20.F.三、多选.(每题2分,共20分)1.ABC.2.BD.3.ABCD.4.AD.5.AB.6.AD.7.AB.8.BC.9.ABC.10.BC.四、英汉互译.(每题1分,共20分)1.英译汉(1)清关(通关);(2)一般货品(件杂货、杂货、一般货品);(3)保险费;(4)分批装运(分批装船);(5)港口拥挤附加费;(6)装货单(装运单、下货纸);(7)等级运价(等级费率、等级货品运价);(8)跟单信用证统一通例.(9)集装箱货运站;(10)保函(保证函)。

2.汉译英(1)shippin.document(transpor.document,transportatio.document,shipmen.document).(2)transshipmen.additional.(3) Ai.Waybill.(4)particula.average;(5)inheren.vice.(6)internationa.trade.(7)constructiv.tota.loss.(8)no tic.o.readiness.(9)custom.formalities.(10)carriag.o.good.b.road(nd)五、英文单证操作.(20分)(1)Chin.XY.impor.an.expor.corp..(2.t.orde..(3.UV.corporation.;(4.Golde.Star.018E.(5.Qingdao.(6.Osaka.(7.GSTU3156712/20’.(8.ITOCH.OSAK.NO.1-800.(9)(on.containe.contents.80.Cartons(CTS).(10.100.Cotto.Towel.(11..KGS;.(12)freigh.prepaid.(13.Qin gdao.Octobe.14...(14.Three(3).(15)BB.shippin.agenc.a.agen.fo.AA.shippin.Co.a.carrier;(1.Chin.XY.impor.an.expor.corp.;(2.100.Cotto.Towel.(3)USD9900;(4.coverin.th.Institut.Carg.Cla use.(A).th.Institut.Wa.Clauses.(5.Octobe.14.。

2021国际货运代理考试专业英语试题及答案_1

2021国际货运代理考试专业英语试题及答案_1

2021国际货运代理考试专业英语试题及答案2021国际货运代理考试专业英语试题及答案一、单选题。

1. An NVOCC probably provides ( )A. tramp serviceB. consolidation serviceC. a vessel operated by itselfD. flight service答案:B2. The cargo manifest is prepared by ( )A. shipperB. carriers agentC. consigneeD. freight forwarder答案:B3. Which of the following documents can be used to exchange for the bill of lading ( )A. cargo manifestB. shipping noteC. delivery orderD. mates receipt答案:D4. Non-conference lines have no ( )A. fixed itineraryB. common tariffC. regular serviceD. vessel of theirs答案:B5.( )is subsequently exchanged for the marine bill of lading. ( )A. Booking noteB. Delivery orderC. Mates receiptD. Cargo manifest答案:C分析:参考书中大副收据的内容,这句话是书中的原话。

大幅收据以后可用来换取提单。

6.The booking note is issued by the ( ) requesting allocation of shipping space.A. carrier to the agentB. carrier to the shipperC. shipper to the carrierD. carrier to the consignee答案:C分析:参考书中托运单的.内容(shipping note), 托运单是由托运人签发给承运人要求分配舱位的单据二、多选题1.Conference lines have ( )A. fixed itineraryB. common tariffC. regular serviceD. stable freight rates答案:ABCD2.Tramp service have no ( )A. fixed itineraryB. common routeC. negotiated rateD. regular service答案:ABC3.Sea waybill is ( )A. a non-negotiable documentB. negotiable documentsC. named consigneeD. issued by shipper答案:AC4.Normally the marine bill of lading has three functions, namely ( ).A. evidence of the contract of carriageB. a receipt of goodsC. a document of title to the goodsD. the contract of carriage答案:ABC分析:提单的三大功用是:海上货物合同的运输证明;货物交付给承运人的收据;物权凭证三、判断题。

货代英语考试大全

货代英语考试大全

货代英语考试大全
货代英语考试是衡量货代从业人员英语水平的一种方式。

货代是
指负责货物运输、报关、仓储等工作的专业人员。

他们在国际贸易中
扮演着重要角色,需要具备一定的英语能力。

以下是一份简要的货代
英语考试大全,希望对考生有所帮助。

第一部分:听力理解(共20题)
这一部分主要测试考生对听力材料的理解能力。

听力材料通常是与货
代工作相关的对话或短文。

第二部分:阅读理解(共20题)
这一部分主要测试考生对英文文章的理解能力。

阅读材料通常涉及货
代工作的各个方面,如装箱、船运、报关等。

第三部分:词汇与语法(共30题)
这一部分主要测试考生对英语词汇和语法的掌握程度。

考题包括单词
选择、短语搭配、句子改错等。

第四部分:写作(共1题)
这一部分测试考生的写作能力。

考题通常要求考生根据给定的信息,
以货代工作为主题撰写一篇文章。

文章需要符合英语写作的基本要求,如逻辑清晰、语法准确等。

每个部分的分数都将计入总成绩,最后根据总成绩评定考生的英
语水平。

考生可以通过参加培训班、刷题、模拟考试等方式进行备考。

同时,平时注意积累货代工作相关的英语词汇和短语,提高听说读写能
力也是备考的关键。

此外,多做题,找到自己的弱点,有针对性地加
强练习,对于提高成绩也是有帮助的。

如果您对货代英语考试不熟悉,建议您咨询相关机构或从业人员,他们会给予您更详细的指导和建议。

希望以上内容对您有所帮助,祝您在货代英语考试中取得好成绩!。

2021国际货运代理人考试英语试题及答案

2021国际货运代理人考试英语试题及答案

2021国际货运代理人考试英语试题及答案英译汉(50%)1. The Customs General Administration2.Customs establishment3.Import and Export tariff4. Appointment and removal5. Tariff reduction and exemption6. enact statute7. inward and outward luggage8. over-landed cargo9. short-landed cargo10. shut-out cargo11. damaged cargo12. examine and release13. shipping order14. transshipment goods15. through goods16. transit goods17. supervision and control18. collection of duty19. compile statistics20. legal commodity inspection21. inspection certificate22. animal and plant quarantine23. Import and Export licence24. the State Council25. Customs valuation26. duty memorandum27. short-levied duty28. over-levied duty29. administrative consideration30. regulations on Import and Export Tariff31. general rate32. preferential rate33. The State Tariff Commission34. obligatory duty payer35. file a suit36. Duty Exemption and Entitlement Certificate37. temporary duty exemption38. Customs and excise office39. financing cost40. home consumption41. bonded warehouse42. scheme of initial levy and subsequent refund43. port authority44. economic quantity45. criminal gangs46. Anti-Drugs Alliance47. sniffer dog48. Classification of Goods in Customs tariff49. the Harmonized Commodity Description and Coding System50. document title参考答案1. The Customs General Administration 海关总署2.Customs establishment 海关关点3.Import and Export tariff 进出口税则4. Appointment and removal 任命和免职5. Tariff reduction and exemption 关税减免6. enact statute 颁布法令7. inward and outward luggage 进出境行李8. over-landed cargo 溢卸货物9. short-landed cargo 短卸货物10. shut-out cargo 退关货物11. damaged cargo 破损货物12. examine and release 查验与放行13. shipping order 装货通知14. transshipment goods 转运货物15. through goods 通运货物16. transit goods 过境货物17. supervision and control 监管18. collection of duty 征税19. compile statistics 编制海关统计20. legal commodity inspection 法定商品检验21. inspection certificate 检验证书22. animal and plant quarantine 动植物检疫23. Import and Export licence 进出口许可证24. the State Council 国务院25. Customs valuation 完税价格26. duty memorandum 税款缴款书27. short-levied duty 短征的关税28. over-levied duty 溢征的关税29. administrative consideration行政审议30. regulations on Import and Export Tariff 进出口关税条例31. general rate 普通税率32. preferential rate 优惠税率33. The State Tariff Commission 国家关税委员会34. obligatory duty payer 义务纳税人35. file a suit 提起诉讼36. Duty Exemption and Entitlement Certificate 享受关税减免资格证书37. temporary duty exemption 暂时关税减免38. Customs and excise office 海关与货物税务署39. financing cost 融资成本40. home consumption 国内销售41. bonded warehouse 保税仓库42. scheme of initial levy and subsequent refund 先征后退制度43. port authority 港务局44. economic quantity 经济批量45. criminal gangs 犯罪团伙46. Anti-Drugs Alliance 反毒品联盟47. sniffer dog 缉毒犬48. Classification of Goods in Customs tariff 海关税则商品分类目录49. the Harmonized Commodity Description and Coding System 商品名称及编码协调制度50. document title 物权凭证。

13808-国际货运代理专业英语辅导与全真试题-答案

13808-国际货运代理专业英语辅导与全真试题-答案

《国际货运代理专业英语辅导与全真试题》真题分析2011年全国国际货运代理从业人员岗位专业证书考试国际货代英语试卷Ⅰ一.1.D 2.A 3. B 4. C 5. C 6. D 7.B 8. D 9. B 10. C 11.C 12. B 13. C 14. B 15. B二、16.A 17. B 18. A 19. B 20. A 21.B 22. A 23. A 24. B 25. B 26. B 27. B 28. B 29. B 30.A三、31.ABC 32. A 33. ABCD 34. AC 35. ABC 36. AC 37. ABC 38. ABD 39. BC 40.AC四、41.A 42. D 43. C 44. B 45. D 46. B 47. A 48. B 49. A 50. D2011年全国国际货运代理从业人员岗位专业证书考试国际货代英语试卷Ⅱ一.1.信用证2.订舱3. Transport 内河运输4. 国际航空运输协会5. 订单处理6.货币贬值附加费7. 货物的内在缺陷 8.跟单信用证统一惯例9.所有权证书, 物权证书 10.金康租约格式二.1. International Trade2. Freight Forwarder3.Cargo Loss or Damage4.Logistics Management 5. Land Bridge Transportation 6. Constructive Total Loss7. Insurance certificate 8.Irrevocable Letter of Credit 9. Straight Bill of Lading 10. Delivery Order2010年全国国际货运代理从业人员岗位专业证书考试国际货代英语试卷Ⅰ1 B 2.A 3.B 4.A 5.C 6. B 7. A 8.C9.D 10.A 11.D 12. C 13. A 14. B 15.B16. B 17. A 18. B 19. B 20. A 21.B 22. B 23. B 24. A 25. B 26. B 27. A 28. A 29. B 30.B31. ABC 32.AD 33. BD 34. BC 35. AB 36. AC 37. BCD 37. ABCD 39. AC 40. BD41. C 42. A 43. B 44. D 45. C 46. A 47. B 48. A49. D 50. A2010年全国国际货运代理从业人员岗位专业证书考试国际货代英语试卷Ⅱ一.英译汉1.汇兑控制2.国际货币基金组织3.多边贸易谈判4.文件手续5.商业发票6.设施网络7.不可撤销的信用证8.无船承运人9.散装容积10.保险单11.在运输危险品的时候,托运人应按照运输此类货物的规定,适当的包装、清晰的唛头和挂标示并以书面的方式,通知承运人有关货物的正确名称、性质和预防措施。

国际货运代理《货代英语》卷第3页国际货.doc

国际货运代理《货代英语》卷第3页国际货.doc

2011年国际货运代理考试《货代英语》试卷及答案第3页-国际货运代理人本卷为2011年全国国际货运代理考试《货代英语》试题及答案,(考试题型为:单选题、判断题、多选题、完形填空题、英译汉、汉译英与英文单证操作题)三.多项选择题31. When the freight forwarder provides services on behalfofthe exporter, he would study theprovisions oftheL/Candall Government regulations applicable tothe shipmentofgoodsinthe(BC).A.country of exportB.country of importC.transit countryD.all countries32. Accordingto INCOTERMS 2000,the groupsof following trade terms (A)canbeusedforseaand inland waterwaytransport. ()A.CFR/CIFB.CPT/CIPC.FOB/FCAD.CIF/CIP33. Institute Cargo ClauseBcovers lossofor damagetocargo caused by(ABCD).A.fireor explosionB.volcanic eruptionC.collision ofvesselD.lightning34. Currency,difference typesof multimodal transport operation involving different combination aretaking place.The following combination are involvingsea transport. (AC).A.sea/airB.rail/roadbridgeD.air/road35.In marine time chartering business, theis responsible forcosts suchas(ABC).A.bunkerB.port chargesC.canal tollsD.provisions36.An applicant isthe party who applies tothe bankfor opening aletterof credit.Itusually referstothe (AC)inthe sales contract.A.buyerB.sellerC.importerD.exporter37. Normally themarine billsof lading contain some main elements suchas(ABC).A.portof loading and dischargeB.dateof issuanceC.payment offreightD.time of delivery38. The words (ABD) applying toanydateorperiodinthecredit referring to shipment willbe understood toinclude thedate mentione.A.untilB.fromC.afterD.to39. Confirmed documentary creditisonethat containsthe guaranteeoftothe beneficiary bythe(BC).A.buyerbankC.confirming bankD.advising bank40.Pleasepointout whichofthe following statements are right. (AC)A.Orderprocessing isoneofareasof logistical work.B.Order processing isnotoneofareasoflogistical work.C.Transportation isoneofareasoflogisticalworkD.Transportation isnotoneofareasoflogisticalwork。

国际货运代理《新编国际货运代理专业英语》过关必做习题集FreightForwardingIndu

国际货运代理《新编国际货运代理专业英语》过关必做习题集FreightForwardingIndu

国际货运代理《新编国际货运代理专业英语》过关必做习题集FreightForwardingInduUnit1Freight Forwarding Industry一、单项选择题(以下各小题所给出的4个选项中,只有1项最符合题目要求,请将正确选项的代码填入括号内)1.If the consignor and the consignee themselves do not want to attend to any procedural anddocumentary formalities on the international cargo transport,the ()will on behalf ofthem undertake to process the movement of goods through the various stages involved.[2015年真题]A.importerB.notify partyC.freight forwarderD.exporter【答案】C【解析】货运代理人的职责之一就是代表发货人(出口商)或收货人,完成货物从出口国到进口国的运输。

2.It is usually the freight forwarder who undertakes on behalf of the consignor or the consignee,to process the movement of goods through the various stages involved.The consignor here normally refers to the().[2014年真题] A.exporterB.importerC.forwarderD.charterer【答案】A【解析】发货人通常是出口商。

货运代理人的职责之一就是代表发货人(出口商)或收货人,完成货物从出口国到进口国的运输。

国际货运代理人《专业英语》模拟题汇总

国际货运代理人《专业英语》模拟题汇总

国际货运代理人《专业英语》模拟题汇总国际货运代理人《专业英语》模拟题(一)一、单项选择题1.Which of the following risk is not the political risk in international trade?A.war riskB.cancellation of import licenseC.transfer riskD.risk of non-acceptance答案:D2.According UCP600,the terms “the end of July,2008” in the L/C shall be construed as ()A.from July 21st to July 31stB.from July 1st to July 15thC.from July 11th to July 20thD.from July 1st to July 10th答案:A3.Which of the following documents can be used to exchange for the bill of lading ()A.mate’s receiptB.sea waybillC.shipping notesD.manifest答案:A4.Both in voyage and time chartering,the shipowner is responsible for ().A.dischargingB.fuelC.demurrageD.wages of crew答案:D5.Which of the following risks are not covered in FPA ()A.lightningB.partial lossC.general averageD.discharging at a port of distress following a sea peril答案:B6.The B/L can be issued by ()A.consignorB.notify partyC.carrierD.consignee答案:C7.Which of the following marine bills of lading cannot be transferred to third parties? ()A.Order Bills of LadingB.Straight Bills of LadingC.Shipped Bills of LadingD.Clean Bills of Lading答案:B8.Usually,the AWB is non-negotiable,the goods must be sent to the ()titled in the air waybill.A.consignorB.consigneeC.carrierD.notify party答案:B9.()are rates that are applicable to named types of freight.A.Specific Commodity RatesB.Class RatesC.General Cargo RatesD.Contract FAK Rates答案:A10.()is one standard form of bareboat charter party used to any great extent designed by BIMCO.A.BARECOM formB.GENCON formC.NYPE formD.BALTIME form答案:A11.To the individual consignors,the consolidator is the ()while to the actual carrier,he is the ()A.consignor/carrierB.carrier/consignorC.actual carrier/carrierD.consignor/actual consignor答案:B12.Which of the following documents is a document of title to the goods and can be sold merely by endorsement? ()A.Bills of LadingB.Air WaybillC.InvoiceD.Packing List答案:A13.Usually the freight must be opened and inspected,if the consignee is not on-site,the ()can represent him.A.reservations agentB.customs brokerC.shipping clerkD.carrier答案:B14.Under UCP600,The regulations regarding multi-modal transport documents may be described in Articles ()A.4~8B.17~28C.29~37D.1~3答案:B15.()is a system of unitized multimodal land transportation of transport by road and rail.A.Land bridgeB.Rail/roadC.PiggybackD.Sea/air答案:C二、判断题1.In international trade,a country can import goods that make intensive use of the factor of production,instead of importing the factor of production.()答案:正确2.Inherent vice or nature of the insured goods are not covered both in WA and All Risks coverage.()答案:正确3.The date marked on the B/L is the date on which the carrier takes delivery of the goods.()答案:错4.The air freight charges may be determined either by weight or weight plus volume.()答案:正确5.According UCP600,the words “till”,“after”,“from” applying to any date or period in the credit referring to shipment will be understood to include the date mentioned.()答案:错6.Tramp service is a carrier who operates a regular scheduled service.The vessels are usually chartered at negotiated rates,particularly when the quantity of cargo is large.()答案:错7.The air waybill is the document of title for the goods and can be transferred to the third party by endorsement.()答案:错8.The seller must pay the costs and freight necessary to bring the goods to the named port of destination under FOB trade term.()答案:错9.The Voyage chartering party includes the payment of dispatch and demurrage.()答案:正确10.The standard for examination of documents by the banks is reasonable time not exceeding 7 banking days.()答案:错11.“unclean on board” is indicated on the B/L means that the goods is not clean.答案:错12.The figure like 11/7/2008 in British English will be understood as July 11,2008,while in American English will be understood as November 7,2008.()答案:正确13.If the goods are in order,but the documents are not correct,the issuing bank has the rights to refuse to pay the seller.()答案:正确14.The written permission granted by the customs authorities to allow the vessel which has brought any imports or has loaded exports to leave the port is Entry Inwards.()答案:错15.The Specific Commodity Rates are higher than General Cargo Rates.()答案:错三、多项选择题1. A shipment of fresh egg is transported to the docks by an exporter on an FOB contract.The eggs are broken by a crane falling them as they are awaiting to be loaded on board.The ___ should be liable for the damage.(A)A.sellerB.buyerC.ship ownerD.freight forwarder2.100 sewing machines under CIF shanghai are being shipped onto the ship and the rope breaks.The goods finish up at the bottom of the dock and divers are sent down.The recovery and repair of goods costs a great of money.The ___ should be responsible for the damage.(C)A.ship ownerB.buyerC.sellerD.freight forwarder3.According to INCOTERMS 2000,which group of the following trade terms mean that the seller must contract for the carriage of the goods to the named port (or place )of destination?____ (D)A.FOB/CFR/CIFB.FCA/CPT/CFRC.FOB/FCA/CIPD.CFR/CPT/CIF4.Under the FOB term,the risk of loss or damage to the goods is transferred from theseller to the buy er when goods pass the ship’s rail in the ____.(A)A.port of shipmentB.place of shipmentC.port of destinationD.place of destination5.Under the CFR term,the seller must,in addition,pay the cost of carriage necessary to bring the goods to the ____ ,when he delivers the goods to the carrier nominated by him.(D)A.named placeB.named destinationC.any placeD.named port of destination6.According to INCOTERMS 2000,under which group of the following trade terms is the seller required to bear the risk of loss of or damage to the goods when the goods pass the ship’s rail ?(C)A.FCA/CFR/CIPB.FCA/CPT/CFRC.FOB/CFR/CIFD.CFR/CPT/CIF7.When applying to CIF,the expression of ocean bill of lading freight is ____.(A)A.freight prepaidB.freight collectC.freight paidD.freight unpaid8.Which of the following trade terms can be adopted supposing the shipment will be from Chengdu (Sichuan Province)to Hamburg? (CD)A.CIFB.CFRC.FCAD.CPT9.When the goods arrive at the port of destination,_____ issue an Arrival Notice to inform the Notify Party about the cargo discharge point and other information.(B)A.shipperB.carrierC.receiverD.ship owner10.Under FCA,if delivery occurs at the seller’s premises,who is responsible for unloading the goods according to the contract of sale____.(B)A.sellerB.buyerC.carrierD.freight forwarder11.Container freight rates mainly include:()A.tramp rateB.liner freight rateC.FAKD.CBR答案:CD12.Logistics is the process of ()from point of origin to point of consumption for the purpose of conforming to customer requirements.A.inventoryB.goodsC.informationD.services答案:BCD13.Multimodal transport has the following advantages:()A.Minimizing time lossB.Providing faster transit of goodsC.Saving costsD.Reducing cost of exports.答案:ABCD14.Under CMR convention,the carrier is liability of:()A.the acts and omissions of his agentsB.any wrongful act or neglect of the consignorC.inherent vice of the goodsD.loss of or damage to the goods during the time he takes the goods答案:AD15.Which of the following trade terms may be used multi-modal transport.A.CIPB.CIFC.FCAD.CPT答案:ACD四、完形填空An international contract should be executed through four basic steps:pre-preparation for contract,contract negotiation,41 and contract execution,and each steps includes detail procedures,an international seller must have good knowledge of the following steps:firstly we should seek 42 and contact the certain customers who have demands indeed.The second steps we need negotiate with customers about the price,products,service etc.In this step we should make an 43 to our customers,and the costumers will make a confirmation of 44 or non-acceptance.After all essential factors of contract are confirmed,we should sign contract with our customer.The last step is execution of contract,in this step we need arrange shipment,prepare relative shipment documents and effect insurance if any etc.Of course our customer should also make 45 by L/C or T/T according to the contract stipulations.41.A.contract performanceB.contract signingC.contract paymentD.contract shipment42.A.marketB.productC.customerD.seller43.A.inquireB.counterofferC.offerD.acceptance44.A.inquireB.acceptanceC.offerD.quotation45.A.customs clearanceB.paymentC.shipmentD.production答案:BCCBBThe latest edition of “Inconterms”is “Inconterms 2000”,which was amended in July1999 by 41 and published in January 1,2000.The “Inconterms 2000” includes 13 different international trade terms.They specify at which point the risk of loss and/or damage passes from the seller to buyer as well as which party pays for specific activities.FOB,42 and CIF are the traditional three trade terms among them,which are most widely used in international trade.Like CIF,the 43 must pay the costs and freight and insurance necessary to bring the goods to the named port of destination.While the new three terms FCA,CPT and CIP developed on the basis of the traditional ones.The traditional three terms can be used only for sea or inland waterway transport and the new three terms can be used for any mode of transport especially 44 .Take CPT and CFR for example,the major difference is that CFR can only be used for sea and inland waterway transport,while CPT can be used for any mode of transport,if the parties do not intend to deliver the goods across the ship’s rail,the 45 term is preferred.46.A.ICCC.FIATAD.United Nation47.A.CFRB.CPTC.FCAD.CIP48.A.CarrierB.SellerC.Buyer D.Consignee49.A.sea transportB.air transportC.road transport D.muti-model transport 50.A.CFRB.CPTC.FCA答案:AABDB五、英译汉(前10道题,每题0.5分,第11道题5分,共10分)(1)Offer(2)Confirming bank(3)ICC(4)FCR(5)V oyage Charter(6)Particular average(7)Partial shipments(8)Customs broker(9)Clean bill of lading(10)Document of title(11)The WTO thus serves four basic functions:1)to implement,administer,and carry out the WTO Agreement and its annexes;2)to act as a forum for ongoing multilateral trade negotiations;3)to serve as a tribunal for resolving disputes;4)to review the trade policies and practices of member states.答案:(1)发盘(2)保兑银行(3)国际商会(4)货运代理人收货证明书(5)航次租船(6)单独海损(7)分批装运(8)海关代理(9)清洁提单(10)物权凭证(11)世界贸易组织四个基本功能是:1)执行,管理和实施世贸组织协定及其附件;2)充当现行多边贸易谈判的论坛3)作为解决争端的法庭4)评审各成员国的贸易政策和行为六、汉译英(英文全拼,简写不得分,前10道题,每题0.5分,第11道题5分,共10分)(1)国际贸易(2)货物舱单(3)航空货运单(4)无营运船公共承运人(5)不记名背书(6)集装箱运输(7)均一运费费率(8)积载因素(9)指定商品运价(10)清关(11)除了安排提货交货、预定运货航班以及填写航空货运单等日常工作外,货运代理还要涉及如查寻丢失或错运的货物,处理赔偿损坏货物的要求等问题。

国际货运代理考试货代英语试卷及答案

国际货运代理考试货代英语试卷及答案

国际货运代理考试货代英语试卷及答案2011年全国国际货运代理考试《货代英语》试卷及答案本卷为2011年全国国际货运代理考试《货代英语》试题及答案,(考试题型为:单选题、判断题、多选题、完形填空题、英译汉、汉译英与英文单证操作题)一.单项选择题1. There are some risks in multilateral trade. They mainly include economic risk and politicalrisks. Economic risk do not include the risk of ( D ).A.insolvency of the buyerB.failure of payment by buyerC.exchange rateD.confiscation of the importer’s company2. the scope of freight forwarder’s service on behal f of the consignor normally does not include ( A ) when the consignor has made a sales contract with the buyer under the FOB terms A.arranging cargo insurance for sea carriageB.taking delivery of the goods to the carrierC.arranging export customs clearanceD.packing the goods3. According to INCOTERMS 2000,(B )means that the seller delivers when the goods passthe ship’s rail at the named port of shipments.A.FCAB.FOBC.DDPD.CPT4. According to UCP600, if the L/C stipulates that shipmentdate is “on or about May 15, 2009”, the goods can be shipped ( C ).A.from the 1st to the 30thB.from the 15th to the 30thC.from the 10th to the 20thD.from the 1st to the 15th5. The All Risks in PICC Ocean Marine Cargo Clauses does not cover the risks of ( C ).A.heavy weatherB.earthquakeC.strikeD.hook damage6. Which of the followings best indicates the total quantity of cargo the vessel loaded? ( D )A.Net tonnageB.registered tonnage。

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国际货运代理专业英语题库5-0-6问题:[不定项选择,共用题干题]H公司为增值税一般纳税企业,销售产品为其主营业务,适用的增值税税率为17%,材料采用实际成本进行日常核算。

该公司2012年5月31日"应交税费-应交增值税"科目借方余额为16万元,该借方余额均可用下月的销项税额抵扣。

6月份发生如下涉及增值税的经济业务:(1)购买原材料一批,增值税专用发票上注明价款为240万元,增值税额为40.8万元,公司已开出商业承兑汇票,该原材料已验收入库。

(2)建造仓库领用原材料一批,该批原材料实际成本为120万元,应由该批原材料负担的增值税额为20.4万元。

(3)销售产品一批,销售价格为80万元(不含增值税额),实际成本为64万元,提货单和增值税专用发票已交购货方,货款已收到。

该销售符合收入确认条件。

(4)用原材料对外进行长期投资,双方协议按成本作价。

该批原材料的成本和计税价格均为164万元,应交纳的增值税额为27.88万元。

(5)将自产产品一批作为福利发放给管理部门职工。

该批产品的实际成本为56万元,市场不含税售价为60万元。

(6)因管理不善丢失原材料一批,该批原材料的实际成本为40万元,增值税额为6.8万元(无需作批准后的处理)。

(7)用银行存款交纳本月增值税15万元。

要求:根据上述资料回答下列第(1)~(3)题。

关于增值税,下列表述正确的是()。

A.A.6月份发生的销项税额为51.68万元B.6月份发生的销项税额为41.48万元C.6月份应交未交的增值税额为-3.12万元D.6月份应交未交的增值税额为7.08万元问题:[不定项选择]Y公司为增值税一般纳税企业,销售产品为其主营业务,适用的增值税税率为17%,消费税税率为10%。

存货发出采用先进先出法,期末计价采用成本与可变现净值孰低计量,并按照单个存货项目计提存货跌价准备。

2012年末,除A原材料发生减值外,其他存货均未发生减值。

该公司2012年12月31日部分账户余额资料如下:“原材科-A材料”账面余额为120万元,“存货跌价准备-A材料”账面余额为12万元。

该公司2012年1月发生如下经济业务:A.该公司2012年1月发生如下经济业务:B.1从甲公司购人生产用的A原材料一批,取得的增值税专用发票上注明的材料价款600万元,增值税税额为102万元,货款已经支付。

在购人材料过程中支付运费9万元(可按7%作为进项税额进行抵扣),A原材料已到达并验收入库。

C.2用A原材料对乙公司投资。

该批材料的账面余额为50万元,经协议,以作价60万元的A原材料换取乙公司8%的股权。

Y公司取得乙股权后,对乙公司无重大影响,该股权的公允价值无法可靠取得。

有关资产转让及产权登记手续已办理完毕。

假设该批原材料的计税价格也为60万元。

D.3销售应税消费品B产品一批,不含增值税的销售价格为2000万元,实际成本为1000万元,提货单和增值税专用发票已交购货方,货款尚未收到。

该销售已符合收入确认条件。

E.4本期建造一栋办公楼领用生产用A原材料60万元,其购入时支付的增值税为10.2万元。

该工程同时又领用本公司生产的应税消费品B产品,该产品实际成本75万元,计税价格92万元。

F.5本期从国外进口一批需要交纳消费税的商品准备在国内直接销售,商品价值100万,进口环节需要交纳消费税20万(假定不考虑增值税),采购的商品已经验收入库,货款尚未支付,税款已用银行存款支付。

G.6收回委托加工的C原材料一批并验收入库,C原材料是消费税的应税物品。

该委托加工材料上月发出,发出原材料的成本为15.2万元。

本期收回时以银行存款支付受托加工企业加工费2.8万元(不含增值税),同时支付增值税和其代收代交的消费税,但受托加工企业无法提供C原材料的同类消费品价格。

收回委托加工的C原材料用于继续生产应税消费品B产品。

H.要求:根据上述资料,回答下题。

选项B原材料应按账面价值(50-12120×50=45)结转讣入其他业务成本,选项C,消费税应通过“营业税金及附加”科目核算。

相关分录如下:选项B结转原材料账面价值借:其他业务成本45存货跌价准备5贷:原材料50选项C确认销售相关的消费税借:营业税金及附加200贷:应交税费一应交消费税200问题:[不定项选择,共用题干题]Y公司为增值税一般纳税企业,销售产品为其主营业务,适用的增值税税率为17%,消费税税率为10%。

存货发出采用先进先出法,期末计价采用成本与可变现净值孰低计量,并按照单个存货项目计提存货跌价准备。

2012年末,除A原材料发生减值外,其他存货均未发生减值。

该公司2012年12月31日部分账户余额资料如下:"原材料-A材料"账面余额为120万元,"存货跌价准备-A材料"账面余额为12万元。

该公司2012年1月发生如下经济业务:(1)从甲公司购入生产用的A原材料一批,取得的增值税专用发票上注明的材料价款600万元,增值税税额为102万元,货款已经支付。

在购入材料过程中支付运费9万元(可按7%作为进项税额进行抵扣),A原材料已到达并验收入库。

(2)用A原材料对乙公司投资。

该批材料的账面余额为50万元,经协议,以作价60万元的A原材料换取乙公司8%的股权。

Y公司取得乙股权后,对乙公司无重大影响,该股权的公允价值无法可靠取得。

有关资产转让及产权登记手续已办理完毕。

假设该批原材料的计税价格也为60万元。

(3)销售应税消费品B产品一批,不含增值税的销售价格为2000万元,实际成本为1000万元,提货单和增值税专用发票已交购货方,货款尚未收到。

该销售已符合收入确认条件。

(4)本期建造一栋办公楼领用生产用A原材料60万元,其购入时支付的增值税为10.2万元。

该工程同时又领用本公司生产的应税消费品B产品,该产品实际成本75万元,计税价格92万元。

(5)本期从国外进口一批需要交纳消费税的商品准备在国内直接销售,商品价值100万,进口环节需要交纳消费税20万(假定不考虑增值税),采购的商品已经验收入库,货款尚未支付,税款已用银行存款支付。

(6)收回委托加工的C原材料一批并验收入库,C原材料是消费税的应税物品。

该委托加工材料上月发出,发出原材料的成本为15.2万元。

本期收回时以银行存款支付受托加工企业加工费2.8万元(不含增值税),同时支付增值税和其代收代交的消费税,但受托加工企业无法提供C原材料的同类消费品价格。

收回委托加工的C原材料用于继续生产应税消费品B产品。

要求:根据上述资料,回答下列第(1)~(3)题。

根据上述资料(5)、(6)下列说法不正确的有()。

A.A.资料(5)进口商品入账价值为120万元B.资料(5)进口环节相关消费税应当计入当期损益C.资料(6)支付受托方代收代交的消费税应当计入收回原材料的入账价值D.资料(6)支付受托方代收代交的消费税应当单独确认为"应交税费-应交消费税"山东11选5 https://问题:[不定项选择]Y公司为增值税一般纳税企业,销售产品为其主营业务,适用的增值税税率为17%,消费税税率为10%。

存货发出采用先进先出法,期末计价采用成本与可变现净值孰低计量,并按照单个存货项目计提存货跌价准备。

2012年末,除A原材料发生减值外,其他存货均未发生减值。

该公司2012年12月31日部分账户余额资料如下:“原材科-A材料”账面余额为120万元,“存货跌价准备-A材料”账面余额为12万元。

该公司2012年1月发生如下经济业务:A.该公司2012年1月发生如下经济业务:B.1从甲公司购人生产用的A原材料一批,取得的增值税专用发票上注明的材料价款600万元,增值税税额为102万元,货款已经支付。

在购人材料过程中支付运费9万元(可按7%作为进项税额进行抵扣),A原材料已到达并验收入库。

C.2用A原材料对乙公司投资。

该批材料的账面余额为50万元,经协议,以作价60万元的A原材料换取乙公司8%的股权。

Y公司取得乙股权后,对乙公司无重大影响,该股权的公允价值无法可靠取得。

有关资产转让及产权登记手续已办理完毕。

假设该批原材料的计税价格也为60万元。

D.3销售应税消费品B产品一批,不含增值税的销售价格为2000万元,实际成本为1000万元,提货单和增值税专用发票已交购货方,货款尚未收到。

该销售已符合收入确认条件。

E.4本期建造一栋办公楼领用生产用A原材料60万元,其购入时支付的增值税为10.2万元。

该工程同时又领用本公司生产的应税消费品B产品,该产品实际成本75万元,计税价格92万元。

F.5本期从国外进口一批需要交纳消费税的商品准备在国内直接销售,商品价值100万,进口环节需要交纳消费税20万(假定不考虑增值税),采购的商品已经验收入库,货款尚未支付,税款已用银行存款支付。

G.6收回委托加工的C原材料一批并验收入库,C原材料是消费税的应税物品。

该委托加工材料上月发出,发出原材料的成本为15.2万元。

本期收回时以银行存款支付受托加工企业加工费2.8万元(不含增值税),同时支付增值税和其代收代交的消费税,但受托加工企业无法提供C原材料的同类消费品价格。

收回委托加工的C原材料用于继续生产应税消费品B产品。

H.要求:根据上述资料,回答下题。

本月应交消费税=200+9.2-2=207.2(万元)。

问题:[问答题,简答题]秦始皇时期修筑的唯一直道,从陕西咸阳出发,到达了哪里?问题:[问答题,简答题]陕西乾陵武则天墓碑上有几个字?。

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