2017报关水平测试报关英语基础习题训练
报关工作要求达到一定的英语水平，下面是小编收集整理的关于2017报关水平测试报关英语基础习题训练，希望对您的学习有所帮助!
报关英语基础习题训练一
1.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
2.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
3.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
4.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
5.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
6.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
7.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
8.Amsterdam is one of the port cities of______.
A. Germany
B. England
C. France
D. Dutch
9.China Customs. attaches great importance _______the development of information. technology.
A. in
B. for
C.with
D. to
10.The transport of the import or export goods should comply the Customscontrol requirements.
A. with
B. from
C. by
D for
参考答案：1.D 2. C 3. B 4. C 5. B 6. B 7. A 8. A 9. B 10. B
报关英语基础习题训练二
一、单项选择题：
1、在托收方式下，对出口商来说，下面哪一种选择风险最小( )
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的风险比D/A的小。D/P after sight远期付款交单，买方承兑后，银行不交单，到汇票到期时买方付款，银行才交单。30天到期的风险比90天到期的风险小。
2、使用L/C、D/P、D/A三种支付方式结算货款，就卖方的收汇风险来说，从小到大的`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、托收方式下的D/p和D/A的主要区别是( )。
A、D/p是属于跟单托收;D/A是属于光票托收
B、D/p是付款后交单;D/A是承兑后交单
C、D/p是即期付款;D/A是远期付款
答案：B
4、根据国际商会《跟单信用统一惯例》的规定，如果信用上未注明“不可撤消”的字样，该信用证应视为( )。
A.可撤消信用证
B.不可撤消信用证
C.远期信用证
D.由受益人决定可撤消或不可撤消
答案：B
5、一份信用证若经另一银行保证对符合信用证要求的单据履行付款义务，这份信用证就成为( )
A.不可撤销信用证
B.不可转让信用证
C.承兑交单
D.保兑信用证
答案：D
6、在加工贸易和易货贸易中常使用( )。
A、对背信用证
B.远期信用证
C.对开信用证
D.保兑信用证
答案：C
7、A公司向B公司出口一批货物，B公司通过C银行开给A公司一张不可撤销的即期信用证，当A公司于货物装船后持全套货运单据向银行办理议付时，B公司倒闭，C银行( )
A、可以B公司倒闭为由拒绝付款
B、仍应承担付款责任
C、有权推迟付款，推迟时间可由A、C双方协商
答案：B
解释：信用证是银行信用，由银行承担付款的责任，B公司倒闭，银行仍要承担付款责任。
8、按照《跟单停用证统一惯例》(UCP500)的规定，下列表述正确的是( )。
A、未规定可否撤销和可否转让的信用证，即为不可撤销但可转让的信用证
B、未规定可否撤销和可否转让的信用证，即为可撤销但不可转让的信用证
C、未规定可否撤销和可否转让的信用证，即为可撤销、可转让的信用证
D、未规定可否撤销和可否转让的信用证，即为不可撤销、不可转让的信用证
答案：D
9、下列付款方式中不属于汇付的是( )。
A、M/T
B、T/T
C、D/D
D、D/P
答案：D
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