报关员考试实用报关英语试题及答案.docx

报关员考试实用报关英语试题及答案.docx

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报关员考试实用报关英语试题及答案

报关员考试实用报关英语试题及答案

报关员考试实用报关英语试题及答案报关员考试实用报关英语试题及答案报关员考试实用报关英语试题及答案

1.thegustomsmaywithholdthegoodsconnectedwiththesmugglingcases.thewordwithholdhasthesimilarmeaningofthefollowingwordsexcept_____.

a.keepbackb.detainc.refusetogived.refund

2.thecustomswillnot______therestrictedgoodsunlessanimportorexportlicenseisobtained

a.clearb.releasec.selld.buy

3.theoperationofthestorage,processingandassemblingofthebondedgoodsandconsignmentsalesshouldbeapprovedbyandregistered_______thecustoms.

a.forb.byc.fromd.with

4.thegoodswhicharecarriedintoandoutoftheterritorybythesamevesseloraircraftaredefinedas_______.

a.transitgoods

b.transshipmentgoods

c.throughgoods

d.importandexportgoods

5.thegoodswhichhaveenteredtheterritory,approvedbythecustomsasitemsforwhichnoformalitiesareperformedinthewayofdutypayment,andwillbereshippedoutoftheterritoryafterbeingstored,processedorassembledintheterritoryaredefinedas_______.

a.bondedgoods

b.throughgoods

c.transshipmentgoods

d.transitgoods

6.indutycalculation,incasethecifpriceofimportsisintermsofforeigncurrency,itshallbeconvertedinto_______.

a.anotherforeigncurrencyquoted

b.rmbatbuyingpricequoted

c.rmbatsellingpricequoted

d.rmbatthemiddlepricebetweenthebuyingandsellingpricesquoted

7.incasecustomsdutiesareshortleviedornotleviedonimportorexport,thecustomsmay,within_____afterthedateofpaymentofcustomsdutiesorthedateofreleaseofthegoods,recovertheamountofcustomsdutiesshortleviedornotlevied.

a.sixmonths

b.oneyear

c.twoyears

d.fouryears

8.anydisputearisingfromdutypaymentbetweentheauditeeandthecustomsshouldbedealtwithinaccordancewiththeprovisionlaiddowninthe______.

a.regulationsoncustomsexternalauditingofthepeople,srepublicofchina

b.customslawofthepeople,srepublicofchina

c.regulationsonimportandexporttariffofthepeople,srepublicofchina

d.bothbandc

9.colomboisoneoftheportcitiesof______.

a.srilankab.indiac.malaysiad.iran

10.thesellershouldguaranteethatthecommoditiescomply_____thequality,

specificationandperformanceasstipulatedinthecontract.

a.forb.inc.tod.with

11.intheforeigntradebusiness,thepaymentisalwaysmadebyl/c.inthissentence,l/cistheabbreviationfor_________.

a.billoflading

b.commercialinvoice

c.buyingcontract

d.letterofcredit

12.themainpurposeofthecustomssupervisionandcontrolisto_______china,seconomic,trade,scientific,technologicalandculturalexchangeswithothercountries.

a.superviseb.controlc.promoted.limit

13.wearesorrytoinformyouthattheshipmentisnot_______thestandardstipulatedinthecontract.

a.intob.uptoc.accordingtod.insteadof

14.weusuallyacceptpaymentbyirrevocablel/cpayable______shippingdocuments.

a.amongb.betweenc.againstd.about

15.accordingtothecustomslaw,thedutypayingvalueofanimportitemshouldbeitsnormal_______pricewhichshouldbeapprovedbythecustoms.

a.fobb.cifc.cfrd.fca

16.we______ourpriceaccordingtotheinternationalmarket.

a.adjustb.readjustc.acceptd.admit

17.thecustomsshallreplyinwritingwithin______fromthedateofreceiptoftheapplicationfortherefundofthedutypaidandnotifytheapplicantofitsdecision.

a.onemonthsb.twomonthsc.threemonthd.sixmonths

18.theaccuratedeclarationfortheimportgoodsismadebythe______.

a.consigneeb.consignorc.customsd.anyperson

19.theloading,unloading,transshipmentandtransitofinwardandoutwardmailbagsaresubjecttocustomscontrolanda______waybillshouldbesubmittedtothecustomsbytheenterpriseprovidingprovidingpostalservice.

a.coverb..coveringc.coveredd.havingcovered

20.thedescriptionofcurrencyofthegermanyis________.

a.danishkrone

b.deutschemark

c.cubanpeso

d.dutchfloringuider

21.theformofthereceiptforanycustomsdutiescollectedforthedelayedpaymentshallbeprescribedby_________.

a.thecustomsgeneraladministration

b.thecustomshousesthemselves

c.thetariffcommission

d.theministryoffinance

22.customsdutiesshallnotbereducedorexemptedongoodsimportedfromorexportedoutof_______.

a.specialeconomiczones

b.coastalcities

c.chineseforeignjointventures

d.foreignwhollyownedenterprises

23.whenthedisputeoverdutypaymentarisesbetweenthedutypayerandthecustoms,thedutypayershouldfirstpaythedutyandthen,within______daysoftheissuanceofthedutymemo,applytothecustomsinwritingforareconsiderationofthecase.

a.10daysb.20daysc.30daysd.50days

24.underwhatcircumstancesshallthecustomsliftthesealaffixedtotheaccountbooks,documentsandrelevantdatawithoutdelay?

a.falsifyingrelevantaccountbooks,documentswhereanypossibilityis

detectedoftransferring

b.uponclearanceofacase

c.uponcompletionofcollectingnecessaryevidence

d.bothbandc

25.oneoftheveryimportantdocumentsintheforeigntradebusinessisb/l.b/listheabbreviationfor_______.

a.billoflading

b.commercialinvoice

c.buyingcontract

d.letterofcredit

26.thegoodswhichdonotpassthroughtheterritorybylandbutcallforachangeofthemeansoftransportataplacewithacustomsestablishmentisdefinedas_____.

a.transitgoods

b.transshipmentgoods

c.throughgoods

d.importandexportgoods

27.whentheconsigneefailstodeclaretheimportgoodswithinthetimelimit,afee_____delayeddeclarationshallbeimposedbythecustoms.

a.tob.fromc.ford.with

28.amsterdamisoneoftheportcitiesof______.

a.germanyb.englandc.franced.dutch

29.chinacustoms.attaches.greatimportance_______thedevelopmentof

information.technology.

a.inb.forc.withd.to

plythe.customscontrol.requirements.

a.withb.fromc.bydfor

31.thecustomssurveillancezoneincludefollowingplacesexcept。

a.anyseaport，railwayandhighwaystation，airport，borderpassorinternationalpostalmatterexchangewherethereisacustomsestablishment

b.anyplacewherecustomscontrolisconducted

c.anyplacewithoutacustomsestablishmentbutwhichhasbeenapprovedbythestatecouncilasapointofentryandexit

d.anyplacealongtheborderofthecountry

32.regulationsonthelevyofimportdutiesonincomingpassenger，sluggageandarticlesshallbeformulatedby。

a.thecustomsgeneraladministration

b.thetariffcommission

c.thestatecouncil

d.theeconomicplanningcommission

33.impostionofadiscriminatingdutybelongstothetariffratesfallingintothecategoryof。

a.generalrates

b.preferentialrates

c.advaloremdutyrates

d.specialdutyrates

34.thegoodswhichpassthroughtheterritorybylandisdefinedas。

a.transitgoods

b.transshipmentgoods

c.throughgoods

d.importandexportgoods

35.thecustomshastherighttowithholdthegoodsandarticlesconnectedthesmugglingcases。

a.forb.fromc.withd.within

36.ifthecustomsdutiesareshort-leviedonimportorexportgoods,thecustomsisentitledtocollectthemoneypayablefromthepersonobligatedtopaythedutywithinofthepreviousdutypaymentorthereleaseoftheitem。

a.1yearb.2yearsc.3yearsd.4years

37.thedutypayingvalueshallbe_______.

a.thevalueofimportsorexportsdeclaredbytheconsignorsorconsignorsorconsignees.

b.thetruetransactionvalueofimportsexports

c.thevaluehigherthanthetransactionvalueofidenticalorsimilargoods

d.thevaluelowerthanthetransactionvalueofidenticalorsimilargoods

38.ifthedecisionbythecustomsonthedisputeoverdutypaymentisnotacceptabletothedutypayer,thedutypayerhastherighttosue_____thepeople,scourtwithin15daysofreceiptofthedecision.

a.inb.toc.ond.at

39.theexternalauditingshallbeconductedbythecustomsoverthefollowingenterprisesandotherorganizations.

a.enterprisesandotherorganizationsengagedinforeigntradeonly

b.enterprisesandotherorganizationsengagedindomestictradeonly

c.enterprisesengagedinthebusinessofinwardprocessonly

d.bothaandc

40.whichofthefollowingisnotoneoftheresponsibilitiesofthetariffcommission?

a.toformulatetheguidelinefordrawinguptheregulations

b.tosettemporarytariffrates

c.tolevycustomstariffsonimportsexports

d.toexaminethedraftoftheamendmenttotariff

参考答案：

1.d2.b3.d4.c5.a6.d7.b8.d9.a10.d11.d12.c13.b14.c15.b16.b17.a18.a19.b20.b21.c22.d23.a24.b25.c26.d27.d28.a29.d30.b31.d32a33.d34.a35.c36.a37.b38.d39.d40.c

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