问题
单项选择题
( )是对出口货物放行离境的一种书面证明。
A．出口收汇核销单
B．出口货物销售明细账
C．外销发票
D．出口货物报关单
答案
参考答案：D
解析： 《出口货物报关单》是指经海关审查，对出口货物放行离境的一种书面证明。报关单是货物出口与否的基本证明，是划分企业申报货物出口销售还是国内销售的重要依据，是申报出口退税时的主要凭证之一。
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( )是对出口货物放行离境的一种书面证明。
A．出口收汇核销单
B．出口货物销售明细账
C．外销发票
D．出口货物报关单
参考答案：D
解析： 《出口货物报关单》是指经海关审查，对出口货物放行离境的一种书面证明。报关单是货物出口与否的基本证明，是划分企业申报货物出口销售还是国内销售的重要依据，是申报出口退税时的主要凭证之一。
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