报关单单项选择练习题
报关单单项选择练习题
资料一：
北京大通商贸有限公司委托中国机械进出口公司进口一批用于汽车生产的零部件（属于法定检验检疫和机电产品自动进口许可证管理），合同由长春机械进出口公司执行。该批零件进口后交由长春华实汽车公司（220121xxxx）用于生产汽车。货物自波恩起运，2007年8月24日装载货物的船舶（船舶编号为5213332625）申报进境，次日由大连外运代理公司持发票、装箱单、提单、原产地证书、入境货物通关单、机电产品自动进口许可证向大连大窑湾海关申报进口。
资料二：
资料三：
NVOICE & PACKING LIST
To：CHANGCHUN MACHINE I/E CORP. NO.:639802 NO.86 JINGHONG ROAD DATE:JULY 19,2007
CHANGCHUN,CHINA
1、“进口日期”栏应填：
A. 2007年8月25日
B. 2007.08.25
C. 2007.8.24
D. 2007.08.24
答案：D
解释：运输工具申报进境的日期。
2、经营单位栏应填：
A、北京大通商贸有限公司110125xxxx
B、中国机械进出口公司
C、长春机械进出口公司220191xxxx
D、长春华实汽车公司220121xxxx
答案：C
解释：国内企业委托外贸公司进口货物，经营单位应填写外贸公司，当签合同和执行合同的单位不一致时，以执行合同的单位为经营单位，根据填制规范答案为C。
3、运输方式栏应填：
A、5
B、1
C、江海运输
D、航空
答案：C
4、运输工具名称栏应填：
A、M/V ALT BAOYING/V151E
B、ALT BAOYING/V151E
C、5213332625/151E
D、ALT BAOYING
答案：C
解释：参见教材316，本栏可填写船舶英文名称或船舶编号/航次号。
正确的填法为：ALT BAOYING/151E或5213332625/151E
5、提运单号栏应填：
A、5213332625
B、69557652-A
C、MOLU69557652
D、639802
答案：C
解释：该批货物从波恩起运，从马赛装运到的大连，因此在马赛签发的提单为该批货物的进口提
单号。
6、收货单位栏应填：
A、110125xxxx
B、长春华实汽车公司
C、长春机械进出口公司220191xxxx
D、220121xxxx
答案：D
解释：收货单位栏填写是进口货物在境内的最终消费、使用单位，这批货物最终由长春华实汽车公司生产汽车用，根据填制规范，应优先填写单位的编码，长春华实汽车公司的编码为
220121xxxx。
7、贸易方式：
A、一般贸易
B、101
C、一般征税
D、加工贸易设备
答案：A
解释：BC不是贸易方式，外贸公司进口的货物，D是有关设备的进口的贸易方式，必须要提供相应的备案号，备案号栏为空，此栏的贸易方式则为一般贸易。
8、征免性质栏
A、101
B、799
C、照章征税
D、789
答案：A
9、起运国（地区）
A、德国
B、法国
C、香港
D、马赛
答案：A
解释：从中文资料得知，该批货物从波恩起运。从所提交的提单得知该批货物从马赛装运，运至大连，说明该批货物先从波恩起运至马赛装船运至大连。该批货物在法国的马赛发生了中转，起运国是德国还是法国，要看在中转的地方有没有发生买卖关系，该批货物发票仍然是由德国的公司开出来的，因此说明在马赛中转时并没有发生买卖关系，起运国（地区）仍为德国。
10、装运港栏应填：
A、波恩
B、马赛
C、香港
D、大连
答案：B
11、成交方式栏应填：
A.1
B.2
C.一般贸易
D.3
答案：D
解释：从发票中得知该批货物按FCA贸易术语成交的，贸易术语为FCA，则成交方式填FOB，代
码为3。
12、运费栏应填：
A、此栏为空
B、300/5406/3
C、300/1854/3
D、300/3552/3
答案：D
解释：进口时成交方式为FOB，则运费和保险费栏目都要填。但是不能直接填18,020.00，这批货物进口包括蓄电池和变速箱。根据填制造规范，在一批货物中，对于实行原产地证书联网管理的，如涉及多份原产地证书或含有非原产地证书的，亦应分单填报。变速箱原产地为德国，蓄电池原产地为香港，因此应当要分单填报，中文资料中得知在报关时提交了原产证书，因此报关的货物为蓄电池，原产地为香港属于实行原产地证书联网管理，因此报关时需要提交原产地证书，产地为德国的变速箱不需要提交原产地证书。因此该批货物的运费只能填写蓄电池的运费，而不是所有货物的运费，要涉及到运费的分摊，总运费（5406欧元）÷总重量（18.02吨）=运费单
价（300/吨）
运费单价（300欧元/吨）×该批申报货物的毛量（11.84吨）=3352欧元
13、保险费栏应填：
A、此栏为空
B、2.5/1
C、2.5‰
D、0.25
答案：D
解释：成交方式为FOB，因此保险费栏要填写，2.5‰填写0.25。
14、件数栏应填：
A、2
B、60
C、80
D、140
答案：C
解释：中文资料中得知报关时提交了原产证书，因此该张报关单申报的货物为蓄电池，蓄电池装
在
80 WOODN CASES TO ONE 40FT.CONTAINER，因此件数为80，包装种类为木箱。
15、包装种类栏应填：
A、集装箱
B、木箱
C、托盘
D、其他
答案：B
解释：参见件数栏解释。
16、毛重栏应填：
A、18.02
B、11840
C、18020
D、11.84吨
答案：B
解释：毛重和净重栏以千克计。要填报的是蓄电池的毛重，蓄电池的毛重为18.02吨，合计18020
千克，填18020。
17、集装箱号栏应填：
A、0
B、SCZU78536571/20/2157
C、SCZU78536281/40/XXXX
C、SCZU78536281/40/2081
答案：C
解释：要填写装运蓄电池的集装箱的号码，从发票和装箱单上可以得知，蓄电池装在40英尺的集装箱，2081不是集装箱的自重，而是关封号，因此正确的填法应为C。
18、“标记唛码及备注”栏的“备注”项应填：
A、SCZU78536571/20/xxxx
B、O：xxxxxxxxxxxx
A：xxxxxxxxxxxxxxx
C、委托中国机械进出口公司进口
D、SCZU78536571/20/xxxx
A：xxxxxxxxxxxxxxx
O：xxxxxxxxxxxx
答案：B
解释：备注栏要考虑三个方面的内容，多个集装箱的时候，其中一个填写在集装箱号栏，其余填写在备注栏。由于本题中只申报蓄电池，因此只有一个集装箱号，40英尺的集装箱已填在集装箱号栏。备注栏不用在填写集装箱号，因此A和D选项不正确。
备注栏要考虑的第二个内容是当外企委托外贸公司进口的是设备物品时，在备注栏填写“委托XX公司进口”，本题目不属于此情形，因此不需要填写委托XX进口，因此C不正确。
21023697853212659
备注栏要考虑的第三个内容是，当涉及多个监管证件时，其中一个填写在随付单据栏，剩下的填在备注栏，本题的货物涉及到的监管证件包括：原产地证书、入境货物通关单、机电产品自动进口许可证。其中一个填写在随付单据栏，剩下两个填写在备注栏，因此B答案是正确的。
19、“数量及单位”栏应填
A、17600千克
B、17600千克 [第一行]
1400台 [第二行]
C、11600千克 [第一行]
800台 [第三行]
D、14000千克 [第一行]
140台 [第三行]
答案：C
解释：“数量及单位”栏应分三行填写，第一行第一法定计量单位，第二行第二法定计量单位，第三行第三法定计量单位。本题第一法定计量单位为“千克”，没有第二法定计量单位。
本题要填报的是蓄电池的数量及单位，第一法定计量单位为千克，蓄电池的净重为11600千克，因此正确的项为C，没有第二法定计量单位，因此第二行不用填，第三行为成交单位，在发票
及装箱单中BATTERY EUR400 PER UNIT PACKED IN CARTON OF ONE UNIT,10CARTONS TO A WOODEN CASE，TOTAL 80 WOODN CASES TO ONE 40FT.CONTAINER.得知蓄电池题的单价为每台400欧元FCA 波恩。因此成交单位为“台”。每台装一个纸箱，10个纸箱装一个木箱，共80个木箱装
在一个40英尺的集装箱，因此蓄电池共800台。
20、“总价”栏应填：
A、500000.00
B、 500000
C、 320000
D、300/500000/3
答案：C
解释：要填写装运蓄电池的总价，总价为320,000.00欧元，根据填制规范（参见教材365），
应填320000。
初一英语单项选择题专练题及答案
2013-10-24 14:09 来源：巨人网·英语作者：佚名 ?[ ?标签： ?词汇 ?] 小编导语：2014年中考英语选词填空精选练习题一是小编为你准备的2014年中考英语选词填空精选练习题一。选词填空是中考英语中必考的题型之一。以下就是2014年中考英语选词填空精选练习题一，供你学习参考。 1. ---We’ll do what we can ____English well this term. ---It’s high time for you to work hard. A. study B. to study C. be studied D. be studying 2. ---I don’t think your team can beat theirs. ---____. But we could if Lin Tao were on the team. A. No, we can’t B. Yes, we can’t C. Yes, we can D. No, we can 3. ---Have you finished your work yet? ---No, not yet. I think it’ll take _____ ten minutes. A. another B. other C. others D. more 4. Roy made several kites, but _____ of them can fly high in the sky. A. neither B. none C. all D. most 5. ---Will you be back ____ five in the afternoon? ---I’m not sure, maybe later than that.
习题2：单项选择题(题目)
一、单项选择题 第一组：共25小题 1．按照民事纠纷解决机制种类的划分标准，仲裁属于( ) A．公力救济B．自力救济C．司法救济D．社会救济 2．下列关于民事诉讼辩论原则适用范围的表述，正确的是( ) A．仅适用于案件实体问题的辩论B．仅适用于案件程序问题的辩论 C．仅适用于案件法律问题的辩论D．适用于案件实体问题、程序问题和法律问题的辩论 3．下列关于调解原则的表述，正确的是( ) A．法院调解是处理民事案件的必经程序B．法院调解应当是在当事人自愿的前提下进行 C．再审程序中不适用调解D．适用特别程序审理的案件可以调解 4．民事诉讼当事人对自己的民事权利和诉讼权利( ) A．无权处分B．有权处分，但须人民法院同意C．有权在法定的范围内处分D．有权自由处分 5．根据法律规定，一方当事人为公民，另一方当事人是法人的，申请执行的期限为( ) A．3个月B．6个月C．1年D．2年 6．根据法律规定，当事人可以申请先予执行的案件是( ) A．要求返还不当得利的案件B．追索劳动报酬的案件C．侵害名誉权的案件D．要求返还借款的案件 7．下列有关诉讼费用负担的说法，错误的是( ) A．调解结案的，由当事人协商负担B．诉讼费用一般由败诉方负担 C．双方都有责任的，按比例分担 D．人民法院无权决定诉讼费用的负担
8．民事诉讼中的期间是指( ) A．当事人及其他诉讼参与人与法院会合实施诉讼行为的时间 B．法院、当事人和其他诉讼参与人各自单独为某种诉讼行为必须遵守的期限 C．当事人和其他诉讼参与人完成诉讼行为所必须遵守的期限 D．法院完成诉讼行为所必须遵守的期限 9．在诉讼中，为了保证将来生效判决能够得以执行，根据当事人的申请，或人民法院依职权对当事人有关财产可采取的强制性保护措施的制度是( ) A．先予执行B．强制执行C．财产保全D．行为保全 10．对必要共同诉讼而言，其诉讼标的是( ) A．共同的B．同一种类的C．共同的或者同一种类的D．分别形成的 11．法定诉讼代理人的代理权是源于( ) A．当事人的授权B．法定代理人的授权C．法律的直接规定D．人民法院的直接指定 12．无独立请求权的第三人在诉讼中有权( ) A．提出管辖权异议B．放弃诉讼请求C．承认诉讼请求D．提供证据 13．甲乙两人对一栋房屋的产权发生争议进行诉讼，丙对该栋房屋中的两间房屋主张权利，丙在诉讼中的地位是( ) A．共同原告B．共同被告C．有独立请求权的第三人D. 无独立请求权的第三人 14．根据诉讼证据与证明责任的关系，可以将证据分为( ) A．原始证据与派生证据B．直接证据与间接证据C．本证与反证D．合法证据与非法证据 15．原告的起诉被法院受理后将会产生的法律后果是( ) A．诉讼时效中止中断B．不影响当事人就该案向其他法院起诉 C．当事人不能撤诉 D．当事人取得相应的诉讼地位 16．根据民事诉讼法的规定，可以适用简易程序审理案件的法院有( )
中考英语单选易错题(教师版)
九年级单项选择专练 C1. --- ____ do you study for a test? --- I study by listening to tapes. A. What B. Which C. How D. Where B2. I _____ really quiet. Now I’m very outgoing. A. use to be B. used to be C. use to D. used to A3. Ann ____ to choose her own clothes, but she isn’t allowed to get her ear pierced穿耳洞yet. A. is allowed B. allow C. allowed D. is allowing D4. ---What ___ you do if you had a million dollars? --- I’d give it to charity. A. will B. did C. were D. Would ①提出将来会发生的事：主句：主语＋would/should/might/could＋动词原形 从句：if+should＋动词原形/were to＋动词原形 eg. If he should go to Harvard University, he would make full use of his time. 如果他要上哈佛大学的话，他就会充分利用他的时间了。 ②提出现在的条件：主句：主语＋would/should/might/could＋动词原形 从句：if+动词过去式 eg. If he studied at this school, he would know the enviornment around the school very much. 如果他在这所学校学习的话，他会很了解周边环境。 ③提出过去的未发生的条件：主句：主语＋would/should/might/could have＋动词过去分词 从句：if+had＋动词过去分词 A5. --- Have you ever ____ another country? ---- Yes, I have. A. been to B. gone to C. be to D. went to B6. --- _____ would you like to go ? --- I’d like to go somewhere warm. A. Which B. where C. What D. How B7. He looks sad. Let’s ____ . A. to cheer him up B. cheer him up C. to cheer up him D. cheer up him C8. ----Jack,you look tired today. What’s wrong?
2011年报关员考试报关单填制与改错习题(2)解析
一、单选题: 1、填制报关单(仔细阅读以下资料，然后根据《中华人民共和国海关报关单的填制规范》的要求，从选项中选出正确的一个答案) 资料一： 广东东升医疗机械公司(经营单位代码：518994x x x x) 在投资总额内，委托广东省机械进出口公司(经营单位代码：512091x x x x)进口设备一批，装载该批货物的运输工具于2009年5月1日申报进口，次日由广东日华公司持“检验检疫货物通关单”(证件号码A：53010104230018)和证明号为Z51011A00388的征免税证明(海关签注的征免性质为“鼓励项目”)及有关单据向佛山新港海关(关区代码5189)代理报关，法定计量单位为套，运保费7 00美元。 资料二：报关单
资料三：发票
资料四：装箱单 进口口岸栏应填：
A、广州海关 B、佛山新港海关 C、广州海关5100 D、佛山新港海关5189 标准答案：d 2、备案号栏 A、Z51011A00388 B、A：53010104230018 C、YMLU 6688327 D. 不填 A B C D 标准答案：a 3、进口日期栏应填： A.090501 B.090502 C.20090501 D.20090502
A B C D 标准答案：c 4、经营单位栏应填： A、518994x x x x B、广东东升医疗机械公司 C、广东东升医疗机械公司518994x x x x D、广东省机械进出口公司512091x x x x 标准答案：c 解析：从资料一，广东东升医疗机械公司经营单位代码518994x x x x的第六位为“4”得知，该企业为外商投资企业，外商投资企业委托进出口企业进口投资设备、物品的，经营单位为“外商投资企业”，根据填制规范，应填制其中文名称及编码，并在备注栏填写“委托广东省机械进出口公司进口”。 5、运输方式栏应填： A、江海运输 B、2 C、3 D、航空 标准答案：b
六年级英语单项选择综合练习题
（ ）1. The car is _______. A. Tom and Jim B. Tom’s and Jim’s C. Tom and Jim’s D. Tom’s and Jim （ ）2. _______ girl is Mary? That girl. A. Whose B. Who C. What D. Which （ ）3. It’s time _______ play games. A. for B. on C. to D. about （ ）4. Which of the two _______ books Lil y’s ? A. is B. are C. have D. has （ ）5. _______ school is big ,but _______ is small. A. Our, their B. Our, theirs C. Ours, their D. us, theirs （ ）6. The boy _______ the bike is my brother. A. on B. by C. in D. about （ ）7. The watch in my pocket looks like _______. A. you B. your C. yours D. him （ ）8. This is _______ picture of _______ White family. A. a , a B. the , the C. a , the D. a ,× （ ）9. They go to school _______ seven thirty. A. on B. about at C. at about D. about （ ）10. _______ morning we read English. A. In B. Every C. On D. At ( ) 11. Look at your new clothes. Please ________. A. put it on B. put on it C. put them on D. put on them
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资料3 INVOICE & PACKING LIST INVOICE NO: FME-116180 DATE: JUN.01,2017 MESSRS: XIAMEN TIDE IMP&EXP CO.,LTD. Shipped per: "OOCL AMBITION" V-224W Sailing on or about: JUN.05,2017 From: KEELUNG TAIWAN to XIAMEN,CHINA D_U_ CAMBRAYON CLOTH/66" 15212.87 MTR 0.62 USD XIAMEN 16637.00 YDS C/NO. _______________________________________ MADE IN TAIWAN CFR XIAMEN: 10314.94 LESS PREPAYMENT 30%:3094.48 TOTAL TO BE INVOICED:7220.46 Total:122 P'KGS Gross Wt.:2200.0 KGS Net Wt.: 2097.0 KGS * Details as per attached sheet * TAFFETA (HONG KONG) CO.,LTD. __________________________________ 中华人民共和国海关进口货物报关单
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