问题 多项选择题

关于关税制度的说法,正确的有()。

A.进口货物完税价格的确定首先应按相同货物成交价格估算 

B.FOB是成本加运费的价格的简称 

C.无商业价值的货样免征关税 

D.CFR是到岸价格的简称 

E.CIF是成本加运费.保险费的价格的简称,又称到岸价格

答案

参考答案:A, C, E

解析:考点 :关税的完税价格和应纳税额的计算

阅读理解

阅读理解

       BEIJING, June 11(Xinhua)一The Red Cross Society of China(RCSC)is planning to spend 2. 5 billion yuan (362. 32 million U. S. dollars)on reconstruction projects(重建工程)in areas hit by the May 12

earthquake.   

       The money would be the first part to go to reconstruction in quake areas from the donations the

RCSC had received so far, the organization said in a statement(声明)here on Wednesday. About 1. 8

billion yuan would go to the worst hit southwestern Sichuan Province, 460 million yuan to northwestern

Gansu Province and 240 million to Shaanxi Province.

       The funds would be spent in building hospitals,schools,houses and quake prevention facilities

(防震设施).

       The RCSC would first think of lonely areas and people in need,including orphans(孤儿), the

disabled and elderly who lost family members,the statement said.

       So far,the RCSC had received 4. 12 billion yuan of donations and 900 million yuan had been spent

in helping people hit by the earthquake.

       The rest of the donations would go to reconstruction projects,the statement said.

1. How much donation has the RCSC received so far?

A. 2. 5 billion yuan      

B. 240 million yuan

C. 4. 12 billion yuan    

D. 900 million yuan

2. For the reconstruction projects,how much would go to Sichuan Province?

A. 1. 8 billion yuan      

B. 460 million yuan

C. 240 million yuan      

D. 2. 5 billion yuan

3. Which province was the most seriously hit the May 12 earthquake?       

A. Gansu    

B. Jiangsu    

C. Sichuan  

D. Shaanxi

4. The money would first be spent to help_______.

A. orphans,homeless people and the disabled

B. any people in need

C. children and the elderly

D. we don't know  

解答题