报关员《报关英语》试题1

报关员《报关英语》试题1

单项选择题

1. The operation of the storage,processing and assembling of the bonded goods and consignment sales should be approved by and registered_______the Customs. （1.0）

A、For

B、by

C、from

D、With

2. Customs duties shall not be reduced or exempted on goods imported from or exported out of_______. （1.0）

A、Special economic zones

B、Coastal cities

C、Chinese—foreign joint ventures

D、Foreign wholly—owned enterprises

3. 根据国际商会《跟单信用统一惯例》的规定，如果信用上未注明“不

可撤消”的字样，该信用证应视为( )。（1.0）

A、可撤消信用证

B、不可撤消信用证

C、远期信用证

D、由受益人决定可撤消或不可撤消

4. 托收方式下的D/p和D/A的主要区别是( )。（1.0）

A、D/p是属于跟单托收;D/A是属于光票托收

B、D/p是付款后交单;D/A是承兑后交单

C、D/p是即期付款;D/A是远期付款

5. 下列付款方式中不属于汇付的是( )。（1.0）

A、M/T

B、T/T

C、D/D

D、D/P

6. Any dispute arising from duty payment between the auditee and the Customs should be dealt with in accordance with the

provision laid down in the______. （1.0）

A、Regulations on Customs External Auditing of the people,s Republic of China

B、Customs law of the People,s Republic of China

C、Regulations on Import and Export Tariff of the People,s Republic of China

D、Both B and C

7. 在托收方式下，对出口商来说，下面哪一种选择风险最小( ) （1.0）

A、D/P 90天

B、D/A 30 天

C、D/P 30天

D、D/A 60 天

8. The seller should guarantee that the commodities comply_____the quality, specification and performance as stipulated in the contract. （1.0）

A、for

B、in

C、to

D、With

9. 一份信用证若经另一银行保证对符合信用证要求的单据履行付款义务，这份信用证就成为( ) （1.0）

A、不可撤销信用证

B、不可转让信用证

C、承兑交单

D、保兑信用证

10. the goods which have entered the territory,approved by the Customs as items for which no formalities are performed in the way of duty payment,and will be reshipped out of the territory after being stored,processed or assembled in the territory are defined as _______. （1.0）

A、bonded goods

B、Through goods

C、Transshipment goods

D、Transit goods

11. Amsterdam is one of the port cities of______. （1.0）

A、Germany

B、England

C、France

D、Dutch

12. The Customs will not______the restricted goods unless an import or export license is obtained （1.0）

A、clear

B、release

C、sell

D、buy

13. 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. （1.0）

A、10 days

B、20 days

C、30 days