报关水平测试报关英语试题及

报关水平测试报关英语试题及报关水平测试报关英语试题及报关水平测试报关英语试题及2019年报关水平测试报关英语试题及答案单项选择1.TheGustomsmay“withhold”thegoodsconnectedwiththesmugglingcases.Theword“withhold”hasthesimilarmeaningofthefollowingwordsexcept_____.A.keepbackB.detainC.refusetogiveD.refund2.TheCustomswillnot______therestrictedgoodsunlessanimportorexportlicenseisobtainedA.clearB.releaseC.sellD.buy3.Theoperationofthestorage,processingandassemblingofthebondedgoodsandconsignmentsalesshouldbeapprovedbyandregistered_______theCustoms.A.ForB.byC.fromD.With4.Thegoodswhicharecarriedintoandoutoftheterritorybythesamevesseloraircraftaredefinedas_______.A.transitgoodsB.transshipmentgoodsC.throughgoodsD.importandexportgoods5.thegoodswhichhaveenteredtheterritory,approvedbytheCustomsasitemsforwhichnoformalitiesareperformedinthewayofdutypayment,andwillbereshippedoutoftheterritoryafterbeingstored,processedorassembledintheterritoryaredefinedas_______.A.bondedgoodsB.ThroughgoodsC.TransshipmentgoodsD.Transitgoods6.Indutycalculation,incasetheCIFpriceofimportsisintermsofforeigncurrency,itshallbeconvertedinto_______.A.anotherforeigncurrencyquotedB.RMBatbuyingpricequotedC.RMBatsellingpricequotedD.RMBatthemiddlepricebetweenthebuyingandsellingpricesquoted7.IncaseCustomsdutiesareshort—leviedornotleviedonimportorexport,theCustomsmay,within_____afterthedateofpaymentofCustomsdutiesorthedateofreleaseofthegoods,recovertheamountofCustomsdutiesshort—leviedornotlevied.A.SixmonthsB.OneyearC.twoyearsD.fouryears8.AnydisputearisingfromdutypaymentbetweentheauditeeandtheCustomsshouldbedealtwithinaccordancewiththeprovisionlaiddowninthe______.A.RegulationsonCustomsExternalAuditingofthepeople,sRepublicofChinaB.CustomslawofthePeople,sRepublicofChinaC.RegulationsonImportandExportTariffofthePeople,sRepublicofChinaD.BothBandC9.Colomboisoneoftheportcitiesof______.A.SriLankaB.IndiaC.MalaysiaD.Iran10.Thesellershouldguaranteethatthecommoditiescomply_____thequality,specificationandperformanceasstipulatedinthecontract.A.forB.inC.toD.With参照答案：1.D2.B3.D4.C5.A6.D7.B8.D9.A10.D11.Intheforeigntradebusiness,thepaymentisalwaysmadebyL/C.Inthissentence,L/Cistheabbreviationfor_________.A.BillofLadingB.CommercialInvoiceC.BuyingContractD.LetterofCredit12.ThemainpurposeoftheCustomssupervisionandcontrolisto_______China,seconomic,trade,scientific,technologicalandculturalexchangeswithothercountries.A.superviseB.controlC.promoteD.limit13.Wearesorrytoinformyouthattheshipmentisnot_______thestandardstipulatedinthecontract.A.intoB.uptoC.accordingtoD.insteadof14.WeusuallyacceptpaymentbyirrevocableL/Cpayable______shippingdocuments.A.amongB.betweenC.againstD.about15.AccordingtotheCustomsLaw,theduty—payingvalueofanimportitemshouldbeitsnormal_______pricewhichshouldbeapprovedbytheCustoms.A.FOBB.CIFC.CFRD.FCA16.We______ourpriceaccordingtotheinternationalmarket.A.adjustB.readjustC.acceptD.admit17.TheCustomsshallreplyinwritingwithin______fromthedateofreceiptoftheapplicationfortherefundofthedutypaidandnotifytheapplicantofitsdecision.A.onemonthsB.twomonthsC.threemonthD.sixmonths18.Theaccuratedeclarationfortheimportgoodsismadebythe______.A.consigneeB.consignorC.CustomsD.anyperson19.Theloading,unloading,transshipmentandtransitofinwardandoutwardmailbagsaresubjecttoCustomscontrolanda______waybillshouldbesubmittedtotheCustomsbytheenterpriseprovidingprovidingpostalservice.A.coverB..coveringC.coveredD.havingcovered20.ThedescriptionofcurrencyoftheGermanyis________.A.DanishKroneB.DeutscheMarkC.CubanPesoD.DutchFlorinGuider参照答案：11.D12.C13.B14.C15.B16.B17.A18.A19.B20.B1.TheGustomsmay“withhold”thegoodsconnectedwiththesmugglingcases.Theword“withhold”hasthesimilarmeaningofthefollowingwordsexcept_____.A.keepbackB.detainC.refusetogiveD.refund2.TheCustomswillnot______therestrictedgoodsunlessanimportorexportlicenseisobtainedA.clearB.releaseC.sellD.buy3.Theoperationofthestorage,processingandassemblingofthebondedgoodsandconsignmentsalesshouldbeapprovedbyandregistered_______theCustoms.A.ForB.byC.fromD.With4.Thegoodswhicharecarriedintoandoutoftheterritorybythesamevesseloraircraftaredefinedas_______.A.transitgoodsB.transshipmentgoodsC.throughgoodsD.importandexportgoods5.thegoodswhichhaveenteredtheterritory,approvedbytheCustomsasitemsforwhichnoformalitiesareperformedinthewayofdutypayment,andwillbereshippedoutoftheterritoryafterbeingstored,processedorassembledintheterritoryaredefinedas_______.A.bondedgoodsB.ThroughgoodsC.TransshipmentgoodsD.Transitgoods6.Indutycalculation,incasetheCIFpriceofimportsisintermsofforeigncurrency,itshallbeconvertedinto_______.A.anotherforeigncurrencyquotedB.RMBatbuyingpricequotedC.RMBatsellingpricequotedD.RMBatthemiddlepricebetweenthebuyingandsellingpricesquoted7.IncaseCustomsdutiesareshort—leviedornotleviedonimportorexport,theCustomsmay,within_____afterthedateofpaymentofCustomsdutiesorthedateofreleaseofthegoods,recovertheamountofCustomsdutiesshort—leviedornotlevied.A.SixmonthsB.OneyearC.twoyearsD.fouryears8.AnydisputearisingfromdutypaymentbetweentheauditeeandtheCustomsshouldbedealtwithinaccordancewiththeprovisionlaiddowninthe______.A.RegulationsonCustomsExternalAuditingofthepeople,sRepublicofChinaB.CustomslawofthePeople,sRepublicofChinaC.RegulationsonImportandExportTariffofthePeople,sRepublicofChinaD.BothBandC9.Colomboisoneoftheportcitiesof______.A.SriLankaB.IndiaC.MalaysiaD.Iran10.Thesellershouldguaranteethatthecommoditiescomply_____thequality,specificationandperformanceasstipulatedinthecontract.A.forB.inC.toD.With答案：1.D2.B3.D4.C5.A6.D7.B8.D9.A10.D11.Intheforeigntradebusiness,thepaymentisalwaysmadebyL/C.Inthissentence,L/Cistheabbreviationfor_________.A.BillofLadingB.CommercialInvoiceC.BuyingContractD.LetterofCredit12.ThemainpurposeoftheCustomssupervisionandcontrolisto_______China,seconomic,trade,scientific,technologicalandculturalexchangeswithothercountries.A.superviseB.controlC.promoteD.limit13.Wearesorrytoinformyouthattheshipmentisnot_______thestandardstipulatedinthecontract.A.intoB.uptoC.accordingtoD.insteadof14.WeusuallyacceptpaymentbyirrevocableL/Cpayable______shippingdocuments.A.amongB.betweenC.againstD.about15.AccordingtotheCustomsLaw,theduty—payingvalueofanimportitemshouldbeitsnormal_______pricewhichshouldbeapprovedbytheCustoms.A.FOBB.CIFC.CFRD.FCA16.We______ourpriceaccordingtotheinternationalmarket.A.adjustB.readjustC.acceptD.admit17.TheCustomsshallreplyinwritingwithin______fromthedateofreceiptoftheapplicationfortherefundofthedutypaidandnotifytheapplicantofitsdecision.A.onemonthsB.twomonthsC.threemonthD.sixmonths18.Theaccuratedeclarationfortheimportgoodsismadebythe______.A.consigneeB.consignorC.CustomsD.anyperson19.Theloading,unloading,transshipmentandtransitofinwardandoutwardmailbagsaresubjecttoCustomscontrolanda______waybillshouldbesubmittedtotheCustomsbytheenterpriseprovidingprovidingpostalservice.A.coverB..coveringC.coveredD.havingcovered20.ThedescriptionofcurrencyoftheGermanyis________.A.DanishKroneB.DeutscheMarkC.CubanPesoD.DutchFlorinGuider参照答案：11.D12.C13.B14.C15.B16.B17.A18.A19.B20.B1.TheCustomssurveillancezoneincludefollowingplacesexcept。A.Anyseaport，railwayandhighwaystation，airport，borderpassorinternationalpostalmatterexchangewherethereisaCustomsestablishmentB.anyplacewhereCustomscontrolisconductedC.anyplacewithoutaCustomsestablishmentbutwhichhasbeenapprovedbythestatecouncilasapointofentryandexitD.anyplacealongtheborderofthecountry2.Regulationsonthelevyofimportdutiesonincomingpassenger，sluggageandarticlesshallbeformulatedby。A.theCustomsGeneralAdministrationB.theTariffCommissionC.theStateCouncilD.theEconomicPlanningCommission3.Impostionofadiscriminatingdutybelongstothetariffratesfallingintothecategoryof。A.generalratesB.preferentialratesC.advaloremdutyratesD.specialdutyrates4.Thegoodswhichpassthroughtheterritorybylandisdefinedas。A.transitgoodsB.transshipmentgoodsC.throughgoodsD.importandexportgoods5.TheCustomshastherighttowithholdthegoodsandarticlesconnectedthesmugglingcases。forfromwithwithin6.IftheCustomsdutiesareshort-leviedonimportorexportgoods,theCustomsisentitledtocollectthemoneypayablefromthepersonobligatedtopaythedutywithinofthepreviousdutypaymentorthereleaseoftheitem。A.1yearB.2yearsC.3yearsD.4years7.Theduty—payingvalueshallbe_______.A.thevalueofimportsorexportsdeclaredbytheconsignorsorconsignorsorconsignees.B.thetruetransactionvalueofimports&exportsC.thevaluehigherthanthetransactionvalueofidenticalorsimilargoodsD.thevaluelowerthanthetransactionvalueofidenticalorsimilargoodsIfthedecisionbytheCustomsonthedisputeoverdutypaymentisnotacceptabletothedutypayer,thedutypayerhastherighttosue_____thePeople’sCoonat9.TheexternalauditingshallbeconductedbytheCustomsoverthefollowingenterprisesandotherorganizations.A.EnterprisesandotherorganizationsengagedinforeigntradeonlyB.EnterprisesandotherorganizationsengagedindomestictradeonlyC.EnterprisesengagedinthebusinessofinwardprocessonlyD.BothAandC10.WhichofthefollowingisnotoneoftheresponsibilitiesoftheTariffCommission?A.ToformulatetheguidelinefordrawinguptheregulationsB.TosettemporarytariffratesC.TolevyCustomstariffsonimports&exportsD.Toexaminethedraftoftheamendmenttotariff参照答案：1.D2A3.D4.A5.C6.A7.B8.D9.D10.C1.TheformofthereceiptforanyCustomsdutiescollectedforthedelayedpaymentshallbeprescribedby_________.A.TheCustomsGeneralAdministrationB.TheCustomsHousesthemselvesC.TheTariffCommissionD.TheMinistryofFinance2.Customsdutiesshallnotbereducedorexemptedongoodsimportedfromorexportedoutof_______.A.SpecialeconomiczonesB.CoastalcitiesChinese—foreignjointventuresForeignwholly—ownedenterprises3.whenthedisputeoverdutypaymentarisesbetweenthedutypayerandtheCustoms,thedutypayershouldfirstpaythedutyandthen,within______daysoftheissuanceofthedutymemo,applytotheCustomsinwritingforareconsiderationofthecase.A.10daysB.20daysC.30daysD.50days4.UnderwhatcircumstancesshalltheCustomsliftthesealaffixedtotheaccountbooks,documentsandrelevantdatawithoutdelay?A.Falsifyingrelevantaccountbooks,documentswhereanypossibilityisdetectedoftransferringB.UponclearanceofacaseC.UponcompletionofcollectingnecessaryevidenceD.BothBandC5.OneoftheveryimportantdocumentsintheforeigntradebusinessisB/L.B/Listheabbreviationfor_______.A.BillofLadingB.CommercialInvoiceC.BuyingContractD.LetterofCredit6.ThegoodswhichdonotpassthroughtheterritorybylandbutcallforachangeofthemeansoftransportataplacewithaCustomsestablishmentisdefinedas_____.A.TransitgoodsB.TransshipmentgoodsC.ThroughgoodsD.Importandexportgoods7.Whentheconsigneefailstodeclaretheimportgoodswithinthetimelimit,afee_____delayeddeclarationshallbeimposedbytheCustoms.tofromforwith8.Amsterdamisoneoftheportcitiesof______.GermanyEnglandFranceDutch9.ChinaCustoms.attachesgreatimportance_______rC.withto10.ThetransportoftheimportorexportgoodsshouldcomplytheCustomscontrolrequirements.withfrombyfor参照答案：二、单项选择题，在括号内填写选定答案代码。1.ThenameofthecurrenciesofU.S.A.Singapore,GermanyandJapanarecalled( )respectivelyA,U.S.Dollar,JapaneseYen,SingaporeYenandDeutscheMarkB,U.S.Dollar,SingaporeDollar,DeutscheMarkandJapaneseYenC,U.S.DollarJapaneseYen,DeutscheandSingaporeDollarD,U.S.dollar,JapaneseDollar,SingaporeDollarandDeutscheMarkWhentheimportdeclarationisconducted,thepersoninchargeofthemattershouldsubmit,togetherwithImportDeclarationForm,thefollowingcommercialandshippingdocuments,theyare( )A.invoiceandBLonlyB.invoice,BLpackinglistonlyC.invoice,BL,Packinglist,thedutyexemptingcertificateIssuedbycustomsD.noneoftheabove3.Countryoforiginmeans( )A.thecountrythatbuysthegoodsB.thecountrythatsellsthegoodsC.thecountrywherethegoodsareproducedD.thecountrywherethegoodsareshopped4.Declarationdocuments,importandexportdocuments,contractsandOtherdatadirectlyrelatedtoimportandexportshallberetainedfor( )effectiveformthedateofreleaseofimportandexportgoods.A.customsofficeB.harborofficerC.theconsigneeoftheImportgoodsandtheconsignoroftheexportgoodsD.theownerortheshiptransactionsshallberetainedfor( )shallbepresentbepresentandresponsibleformovingthegoods,openingandrestoringthepackingA.customsofficerB.harborofficerC.theconsigneeoftheImportgoodsandtheconsignoroftheexportgoodsD.theownerortheship6.Thelegalbasisaccordingtowhichcustomsdutiesaredulycollectedarethecustomslaw,regulationofcustomsdutiesOn( )andImportandExportTariffScheduleofthepeoplesRepublicofChinaA.importsandexportB.businessturnoversC.foreignexchangeremittanceD.technology三、填空题，请依据下边短文中空格处已有字母的提示以及文意，在空格处填上其余字母并构成一个英语单词。TheCustomsofthePeoplesRepublicofChinaisastateorganresponsible(1)ftheSupervisionandcontroloverallarrivalsinanddeparturesformtheCustomsterritory.Itshall,inaccordancewiththislawandotherregulatedlawsandregulations,exercisecontrol(2)o___theMeansoftransport,goods,luggage,postalitemsandotherarticlesenteringorleaningterritory,collectcustomsdutiesAndothertaxesandfees,preventandcountersmuggling,customsstatisticsanddealwithothercustomsaffairs.TheStateCouncilsetsuptheCustomsGeneralAdministration,whichischarged(3)w____dutyofcarryingoutunifiedadministrationoftheCustomsestablishments(4)t____thecountry.TheStateCouncilsetsupCustomsestablishmentsatportsopeningtoforeigncountriesandplaceswhichcall(5)f___concentratedcustomsoperationsThesubordinaterelationsofcustomestablishmentsmaynotbesubjectdividingprinciplesofadministration.一、单项选择题：1、在托收方式下，对出口商来说，下边哪一种选择风险最小( )A.D/P90天B.D/A30天C.D/P30天D、D/A60天答案：C分析：D/P的风险比D/A的小。D/Paftersight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/CB、D/A、D/P、L/CC.L/C、D/P、D/A答案：C3、托收方式下的D/p和D/A的主要差别是( )。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：B4、依据国际商会《跟单信誉一致常例》的规定，假如信誉上未注明“不行撤消”的字样，该信誉证应视为( )。A.可撤消信誉证B.不行撤消信誉证C.远期信誉证D.由得益人决定可撤消或不行撤消答案：B5、一份信誉证若经另一银行保证对吻合信誉证要求的单据履行付款义务，这份信誉证就成为( )A.不行撤掉信誉证B.不行转让信誉证C.承兑交单D.保兑信誉证答案：D6、在加工贸易和易货贸易中常使用( )。A、对背信誉证B.远期信誉证C.对开信誉证D.保兑信誉证答案：C7、A公司向B公司出口一批货物，B公司经过C银行开给A公司一张不行撤掉的即期信誉证，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公司破产，C银行( )A、可以B公司破产为由拒绝付款B、仍应担当付款责任C、有权推延付款，推延时间可由A、C两方协商答案：B解说：信誉证是银行信誉，由银行担当付款的责任，B公司破产，银行仍要担当付款责任。8、依据《跟单停用证一致常例》(UCP500)的规定，以下表述正确的是( )。A、未规定可否撤掉和可否转让的信誉证，即为不行撤掉但可转让的信誉证B、未规定可否撤掉和可否转让的信誉证，即为可撤掉但不行转让的信誉证C、未规定可否撤掉和可否转让的信誉证，即为可撤掉、可转让的信誉证D、未规定可否撤掉和可否转让的信誉证，即为不行撤掉、不行转让的信誉证答案：D9、以下付款方式中不属于汇付的是( )。A、M/TB、T/TC、D/DD、D/P答案：D二、多项选择题1、国际贸易中常用的三种支付方式是( )。A.汇付B.托收C.信誉证D.汇票答案：ABC解说：汇票是支付工具，不是支付方式。2、汇付的方式有( )种：A、信汇B、承兑交单C、票汇D、电汇答案：ACD3、跟单托收按交单条件的不一样分为( )A.信誉证托收B.电汇托收C.付款交单D.承兑交单答案：CD分析：在跟单托收中，依据交单条件不一样，可分为付款交单(D/p)和承兑交单(D/A)。4、对背信誉证主要用于( )中间商转售别人货物B.转口贸易一般贸易D.进料加工答案：AB分析：对背信誉证的使用范围，多用于中间商转售他货物，或转口贸易的场合.5、信誉证方式的特色有( )。A、信誉证是银行信誉B、信誉证是单据买卖C、信誉证是自足文件D、信誉证是商业信誉答案：ABC三、判断题：1、对卖方来说，付款交单比承兑交单所担当的风险峻大。( )答案：错分析：承兑交单的风险比付款交单的风险大。在D/p条件下卖方虽要占用资本，但在买方付款从前毕竟还掌握货物全部权凭证;而D/A条件下，买方一承兑汇票，卖方就丧失对货物的控制，假如汇票到期买方破产或丧失偿付能力等，就要受到货款两空的重要损失。2、汇付、托收属于商业信誉，信誉证属于银行信誉。答案：对3、买卖合同规定买方需开立“可转让信誉证”，卖方在收到的信誉证中虽无“可转让”字样，仍可视为可转让信誉证。答案：错分析：信誉证上没有注明“可转让”字样，应视为不行转让。4.《跟单信誉证一致常例》规定，凡信誉证上未注明可撤掉字样，则视为不行撤掉。答案：对单项选择1.TheformofthereceiptforanyCustomsdutiescollectedforthedelayedpaymentshallbeprescribedby_________.A.TheCustomsGeneralAdministrationB.TheCustomsHousesthemselvesC.TheTariffCommissionD.TheMinistryofFinance2.Customsdutiesshallnotbereducedorexemptedongoodsimportedfromorexportedoutof_______.A.SpecialeconomiczonesB.CoastalcitiesChinese—foreignjointventuresForeignwholly—ownedenterprises3.whenthedisputeoverdutypaymentarisesbetweenthedutypayerandtheCustoms,thedutypayershouldfirstpaythedutyandthen,within______daysoftheissuanceofthedutymemo,applytotheCustomsinwritingforareconsiderationofthecase.A.10daysB.20daysC.30daysD.50days4.UnderwhatcircumstancesshalltheCustomsliftthesealaffixedtotheaccountbooks,documentsandrelevantdatawithoutdelay?A.Falsifyingrelevantaccountbooks,documentswhereanypossibilityisdetectedoftransferringB.UponclearanceofacaseC.UponcompletionofcollectingnecessaryevidenceD.BothBandC5.OneoftheveryimportantdocumentsintheforeigntradebusinessisB/L.B/Listheabbreviationfor_______.A.BillofLadingB.CommercialInvoiceC.BuyingContractD.LetterofCredit6.ThegoodswhichdonotpassthroughtheterritorybylandbutcallforachangeofthemeansoftransportataplacewithaCustomsestablishmentisdefinedas_____.A.TransitgoodsB.TransshipmentgoodsC.ThroughgoodsD.Importandexportgoods7.Whentheconsigneefailstodeclaretheimportgoodswithinthetimelimit,afee_____delayeddeclarationshallbeimposedbytheCustoms.tofromforwith8.Amsterdamisoneoftheportcitiesof______.GermanyEnglandFranceDutch9.ChinaCustoms.attachesgreatimportance_______rC.withD.to10.ThetransportoftheimportorexportgoodsshouldcomplytheCustomscontrolrequirements.withfrombyfor参照答案：11.TheCustomssurveillancezoneincludefollowingplacesexcept。A.Anyseaport，railwayandhighwaystation，airport，borderpassorinternationalpostalmatterexchangewherethereisaCustomsestablishmentB.anyplacewhereCustomscontrolisconductedC.anyplacewithoutaCustomsestablishmentbutwhichhasbeenapprovedby