报关员考试《报关英语》选择题

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2013年报关员考试《报关英语》选择题

1.In the foreign trade business, the payment is always made by L/C. In this sentence, L/C is the abbreviation for_________.

2013年报关员考试《报关英语》选择题

A. Bill of Lading

B. Commercial Invoice

C. Buying Contract

D. Letter of Credit

2.The main purpose of the Customs supervision and control is to _______China’s economic, trade, scientific, technological and cultural exchanges with other countries.

A. supervise

B. control

C. promote

D. limit

13.We are sorry to inform you that the shipment is not _______the standard stipulated in the contract.

A. into

B. up to

C. according to

D. instead of

4.We usually accept payment by irrevocable L/C payable ______shipping documents.

A. among

B. between

C. against

D. about

5.According to the Customs Law, the duty—paying value of an import item should be its normal _______price which should be approved by the Customs.

A. FOB

B. CIF

C. CFR

D. FCA

6.We______our price according to the international market.

A. adjust

B. readjust

C. accept

D. admit

7.The Customs shall reply in writing within ______from the date of receipt of the application for the refund of the duty paid and notify the applicant of its decision.

A. one months

B. two months

C. three month

D. six months

8.The accurate declaration for the import goods is made by the______.

A. consignee

B. consignor

C. Customs

D. any person

9.The loading, unloading, transshipment and transit of inward and outward mail bags are subject to Customs control and a ______way bill should be submitted to the Customs by the enterprise providing postal service.

A. cover

B. covering

C. covered

D. having covered

10.The de******ion of currency of the Germany is________.

A. Danish Krone

B. Deutsche Mark

C. Cuban Peso

D. Dutch Florin Guider

11. The customs may "withhold" the goods connected with the smuggling cases. The word "withhold" has the similar meaning of the following words except_____ .

A. keep back

B. detain

C. refuse to give

D. refund

12.The Customs will not ______the restricted goods unless an import or export license is obtained

A. clear

B. release

C. sell

D. buy

13.The operation of the storage, processing and assembling of the bonded goods and consignment sales should be approved by and registered _______the Customs.

A. For

B. by

C. from

D. With

14.The goods which are carried into and out of the territory by the same vessel or aircraft are defined as_______.

A. transit goods

B. transshipment goods

C. through goods

D. import and export goods

15.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 _______.

A. bonded goods

B. Through goods

C. Transshipment goods

D. Transit goods

16.In duty calculation, in case the CIF price of imports is in terms of foreign currency, it shall be converted into_______.

A. another foreign currency quoted

B. RMB at buying price quoted

C. RMB at selling price quoted

D. RMB at the middle price between the buying and selling prices quoted

17.In case Customs duties are short—levied or not levied on import or export, the Customs may, within _____after the date of payment of Customs duties or the date of release of the goods, recover the amount of Customs duties short—levied or not levied.

A. Six months

B. One year

C. two years

D. four years

18.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______.

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

19.Colombo is one of the port cities of______.

A. Sri Lanka

B. India

C. Malaysia

D. Iran

20.The seller should guarantee that the commodities comply _____the quality, specification and performance as stipulated in the contract.

A. for

B. in

C. to

D. With

21.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

22.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

23.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

24.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

25.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

26.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

27.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

28.Amsterdam is one of the port cities of______.

A. Germany

B. England