加工贸易联网监管的特点是：
A．建立电子账册，取代加工贸易纸质登记手册，实行电子账册管理
B．联网企业根据实际生产需要办理进口料件、出口成品及成品单(损)耗的备案手续，取代以合同为单元的备案手续
C．联网企业仍实行银行保证金台账制度
D．进入电子账册的料件全额保税
参考答案：C
解析：加工贸易联网监管的特点：(1)建立电子账册，取代加工贸易纸质登记手册，实行电子账册管理。 (2)联网企业根据实际生产需要办理进口料件、出口成品及成品单(损)耗的备案手续，取代以合同为单元的备案手续。 (3)联网企业不实行银行保证金台账制度。 (4)进入电子账册的料件全额保税。
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| Every country has its own dining customs. Americans feel that the first rule of being a 1 guest is to be on time. If a person is invited to dinner at six thirty,the hostess 2 him to be there at six thirty or 3 a few minutes after. Because she usually does the cooking, she has to time the meal 4 the hot rolls and the coffee and the meat can be at their best when the guests come. If they are late,the food will not be so 5 , and the hostess will be 6 . 7 the guest cannot come on time, he should call his host or hostess on the phone, give the reason,and tell 8 what time he can come. 9 the situations, guests sometimes bring a box of candy, a bottle of wine or a bunch of flowers to give to the hostess as a 10 of appreciation. As guests continue to arrive, it is usually considered polite for the 11 in the group to 12 when a woman enters the room and continue to stand until she is seated. 13 , most young people and some groups of elder people 14 stress equality of the sexes no longer observe the custom. A visitor should be 15 to each situation and follow the lead of the Americans present. When the guests sit down at a dinner table,it is a 16 for the men to help the ladies by pushing their chairs under them. However,some Americans 17 do this, so the visitors must notice what others do and do the 18 . 19 the meal is under way and if the dinner is in a private home,a guest 20 avoid embarrassment by leaving talk to someone else. | ||||
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