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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