2017報關水平測試報關英語基礎習題訓練
報關工作要求達到一定的英語水平，下面是小編收集整理的關於2017報關水平測試報關英語基礎習題訓練，希望對您的學習有所幫助!
報關英語基礎習題訓練一
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
oms 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
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
r 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
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
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
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
erdam is one of the port cities of______.
A. Germany
B. England
C. France
D. Dutch
a Customs. attaches great importance _______the development of information. technology.
A. in
B. for
D. to
transport of the import or export goods should comply the Customscontrol requirements.
A. with
B. from
C. by
D for
參考答案：1.D 2. C 3. B 4. C 5. B 6. B 7. A 8. A 9. B 10. B
報關英語基礎習題訓練二
一、單項選擇題：
1、在託收方式下，對出口商來説，下面哪一種選擇風險最小( )
A.D/P 90天
B.D/A 30 天
C.D/P 30天
D、D/A 60 天
答案：C
解析：D/P的風險比D/A的小。D/P after sight遠期付款交單，買方承兑後，銀行不交單，到匯票到期時買方付款，銀行才交單。30天到期的風險比90天到期的風險小。
2、使用L/C、D/P、D/A三種支付方式結算貨款，就賣方的收匯風險來説，從小到大的是( )
A、D/P、D/A、L/C
B、D/A、D/P、L/C
C.L/C、D/P、D/A
答案：C
3、託收方式下的'D/p和D/A的主要區別是( )。
A、D/p是屬於跟單託收;D/A是屬於光票託收
B、D/p是付款後交單;D/A是承兑後交單
C、D/p是即期付款;D/A是遠期付款
答案：B
4、根據國際商會《跟單信用統一慣例》的規定，如果信用上未註明“不可撤消”的字樣，該信用證應視為( )。
A.可撤消信用證
B.不可撤消信用證
C.遠期信用證
D.由受益人決定可撤消或不可撤消
答案：B
5、一份信用證若經另一銀行保證對符合信用證要求的單據履行付款義務，這份信用證就成為( )
A.不可撤銷信用證
B.不可轉讓信用證
C.承兑交單
D.保兑信用證
答案：D
6、在加工貿易和易貨貿易中常使用( )。
A、對背信用證
B.遠期信用證
C.對開信用證
D.保兑信用證
答案：C
7、A公司向B公司出口一批貨物，B公司通過C銀行開給A公司一張不可撤銷的即期信用證，當A公司於貨物裝船後持全套貨運單據向銀行辦理議付時，B公司倒閉，C銀行( )
A、可以B公司倒閉為由拒絕付款
B、仍應承擔付款責任
C、有權推遲付款，推遲時間可由A、C雙方協商
答案：B
解釋：信用證是銀行信用，由銀行承擔付款的責任，B公司倒閉，銀行仍要承擔付款責任。
8、按照《跟單停用證統一慣例》(UCP500)的規定，下列表述正確的是( )。
A、未規定可否撤銷和可否轉讓的信用證，即為不可撤銷但可轉讓的信用證
B、未規定可否撤銷和可否轉讓的信用證，即為可撤銷但不可轉讓的信用證
C、未規定可否撤銷和可否轉讓的信用證，即為可撤銷、可轉讓的信用證
D、未規定可否撤銷和可否轉讓的信用證，即為不可撤銷、不可轉讓的信用證
答案：D
9、下列付款方式中不屬於匯付的是( )。
A、M/T
B、T/T
C、D/D
D、D/P
答案：D
