2014年报关员考试《报关英语》模拟试题及答案1」n the foreig n trade bus in ess, the payme nt is always made by L/C. In this sentence, L/C is the abbreviation for .A. Bill of Ladi ngB. Commercial Inv oiceC. Buying Con tractD. Letter of Credit2.The main purpose of the Customs supervision and control is to ____________________ China' s economic, trade, scientific,tech no logical and cultural excha nges with other coun tries.A. superviseB. con trolC. promoteD. limit13. We are sorry to in form you that the shipme nt is not______ t he sta ndard stipulated in the con tract.B. up toC. accord ing toD. in stead of4. We usually accept payme nt by irrevocable L/C payable_____ s hipp ing docume nts.A. amongB. betwee nC. aga instD. about5. Accord ing to the Customs Law, the duty —pay ing value of an import item should be its normal ________________ p rice which should be approved by the Customs.A. FOBB. CIFC. CFRD. FCA6. We ____ our price accord ing to the intern ati onalmarket.A. adjustB. readjustC. accept7. The Customs shall reply in writi ng within ____ from the date of receipt of the application for the refund of the duty paid and no tify the applica nt of its decisi on.A. one mon thsB. two mon thsC. three mon thD. six mon ths8. The accurate declarati on for the import goods is madeby the ____ .A. con sig neeB. con sig norC. CustomsD. any pers on9. The loading, unioading, transshipment and transit of in ward and outward mail bags are subject to Customs con troland a _______ way bill should be submitted to the Customs by the en terprise providi ng postal service.A. coverB. coveri ngC. coveredD. hav ing coveredlO.The de******io n of curre ncy of the Germa ny is _____ .A. Danish KroneB. Deutsche MarkC. Cuba n PesoD. Dutch Florin Guider11. The customs may "withhold" the goods connected with the smuggli ng cases. The word "withhold" has the similar meaning of the followi ng words except ________________ .A. keep backB. deta inC. refuse to giveD. refund12. The Customs will not _____ the restricted goods uni essan import or export lice nse is obta inedA. clearB. releaseC. sellD. buy13. The operatio n of the storage, process ing andassembli ng of the bon ded goods and con sig nment sales should be approved by and registered ______________ the Customs.A. ForB. byC. fromD. With14. The goods which are carried into and out of theterritory by the same vessel or aircraft are defi ned as ______ .A. tran sit goodsB. tran sshipme nt goodsC. through goodsD. import and export goods15. the goods which have en tered the territory, approvedby the Customs as items for which no formalities are performed in the way of duty payme nt, and will be reshipped out of the territory after being stored, processed or assembled in the territory are defi ned as .A. bon ded goodsB. Through goodsC. Tran sshipme nt goodsD. Tran sit goods16」n duty calculati on, in case the CIF price of imports isin terms of foreig n curre ncy, it shall be conv erted into _____ .A. ano ther foreig n curre ncy quotedB. RMB at buying price quotedC. RMB at selli ng price quotedD. RMB at the middle price between the buying and selli ngprices quoted17」n case Customs duties are short —levied or not leviedon import or export, the Customs may, within ____________ after the date of payme nt of Customs duties or the date of release ofthe goods, recover the amount of Customs duties short —levied or not levied.A. Six mon thsB. One yearC. two yearsD. four years18. A ny dispute aris ing from duty payme nt betwee n the auditee and the Customs should be dealt with in accorda neewith the provisi on laid dow n in the ___ .A. Regulations on Customs External Auditing of the People ' s Republic of ChinaB. Customs law of the People ' s Republic of ChinaC. Regulati ons on Import and Export Tarff of the People's Republic of ChinaD. Both B and C19. _________________________________ C olombo is one of the port cities of _______________________A. Sri LankaB. I ndiaC. MalaysiaD. Ira n2O.The seller should guaranteecollected for the delayed payme ntby _______ . A. The Customs Gen eral Admi nistratio nB. The Customs Houses themselvesC. The Tar 肝 Commissio nD. The Mini stry of Finance22. Customs duties shall not be reduced or exempted ongoods imported from or exported out of ______ .A. Special econo mic zonesthat the commodities comply ____ the quality, specificati onand performa nee as stipulated in the contract.A. forB. inC. toD. With21.The form of the receipt for any Customs dutiesshall be prescribedB. Coastal citiesC. Chi nese —foreig n joi nt ven turesD. Foreig n wholly —owned en terprises23. whe n the dispute over duty payme nt arises betwee nthe duty payer and the Customs, the duty payer should first pay the duty and the n, withi n _______________ days of the issua nee of theduty memo, apply to the Customs in writ ing for a recon siderati on of the ease.A. 10 daysB. 20 daysC. 30 daysD. 50 days24. Under what circumstances shall the Customs lift the seal affixed to the acco unt books, docume nts and releva nt data without delay?A. Falsify ing releva nt acco unt books, docume nts where any possibility is detected of tran sferri ngB. Upon cleara nee of a caseC. Upon completi on of collect ing n ecessary evide neeD. Both B and C25. One of the very importa nt docume nts in the foreig ntrade bus in ess is B/L.B/L is the abbreviati on for ____ .A. Bill of Ladi ngB. Commercial Inv oiceC. Buying Con tractD. Letter of Credit26. The goods which do not pass through the territory byland but call for a cha nge of the means of tran sport at a placewith a Customs establishme nt is defi ned as ___ .A. Tran sit goodsB. Tran sshipme nt goodsC. Through goodsD. Import and export goods27. Whe n the con sig nee fails to declare the import goods within the time limit, a fee __________ delayed declaration shall be imposed by the Customs.A. toB. fromC. forD. with28. Amsterdam is one of the port cities of _____ .A. Germa nyB. En gla ndC. FranceD. Dutch29. Chi na Customs. attaches great importa nee ____ the developme nt of in formati on. tech no logy.A. inB. forC. withD. to30. The transport of the import or export goods should comply the Customsc on trol requireme nts.A. withB. fromC. byD for参考答案：1 .D2 .B3 .D 4. C 5. A 6. D 7. B 8. D 9 .A 10 .D11.D 12. C 1 3. B 14. C 15. B 16. B 17. A 1 8. A 1 9. B 20. B21. C 22.D 23.A 24.B 25.C 26.D 27.D 28.A 29.D 30.B1 1。