试题与答案

北京某中韩合资高科技企业从韩国进口一批产品,经天津口岸入境。该企业在货物运抵天津口岸

题型:多项选择题

题目:

北京某中韩合资高科技企业从韩国进口一批产品,经天津口岸入境。该企业在货物运抵天津口岸之前已向北京海关录入《进口报关单》的电子数据,北京海关接受了申报并审核了报关单信息。审结后,北京海关将《进口转关货物申报单》电子数据传输至天津海关。10天后,该货物运到天津海关监管现场,因电子数据超过了申报期限,该企业重新在天津海关办理了转关手续并经陆路运至北京海关并办理了有关海关手续。货物进口后,该企业凭有关单证办理了付汇核销手续。不久之后部分产品因质量问题退运出口。
按照以上情形对以下各题作出选择:

质量出现问题的货物办理退运时的海关手续包括( )。

A.已经征收的进口税,自缴纳税款之日起1年内可以退还

B.自进口1年内原状退运出境,经海关核实免征出口税

C.应当填写出口货物报关单申报

D.提供原货物进口时的进口货物报关单

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B

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题型:单项选择题

某工厂在产品按定额成本计价,经三道工序制成,第一、二、三道工序的原材料费用定额分别为5元/件、8元/件、10元/件,工时定额分别为5小时、7小时、10小时, 月末在产品盘存数分别为100件、200件、300件。已知,直接工资费用每小时计划分配率为0.8元,制造费用每小时分配率为1.2元。该产品本月完工3000件。本月直接材料费用为2.9万元,直接工资费用共计为1.7万元,制造费用共计1.8万元。
根据以上资料回答下列问题:

第二工序在产品直接定额材料费用( )。

A.500元

B.1600元

C.3000元

D.以上均不正确

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题型:单项选择题

Generally speaking, a British is widely regarded as a quiet, shy and conservative person who is (1) only among those with whom he is acquainted. When a stranger is at present, he often seems nervous, (2) embarrassed. You have to take a commuter train any morning or evening to (3) the truth of this. Serious-looking businessmen and women sit reading their newspapers or dozing in a corner; hardly anybody talks, since to do so would be considered quite offensive. (4) , there is an unwritten but clearly understood code of behavior which, (5) broken, makes the offender immediately the object of (6) .

It has been known as a fact that a British has a (7) for the discussion of their weather and that, if given a chance, he will talk about it (8) . Some people argue that it is because the British weather seldom (9) forecast and hence becomes a source of interest and (10) to everyone. This may be so. (11) a British cannot have much (12) in the weathermen, who, after promising fine, sunny weather for the following day, are often proved wrong (13) a cloud over the Atlantic brings rainy weather to all districts! The man in the street seems to be as accurate — or as inaccurate — as the weathermen in his (14) .

Foreigners may be surprised at the number of references (15) weather that the British make to each other in the course of a single day. Very often conversational greetings are (16) by comments on the weather. "Nice day, isn’t it" "Beautiful!" may well be heard instead of "Good morning, how are you" (17) the foreigner may consider this exaggerated and comic, it is worthwhile pointing out that it could be used to his advantage. (18) he wants to start a conversation with a British but is (19) to know where to begin, he could do well to mention the state of the weather. It is a safe subject which will (20) an answer from even the most reserved of the British.

15()

A.about

B.on

C.in

D.to

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