关于海关估价方法，下列表述错误的是：
A．海关在审定进出口货物完税价格时，应首先审查进出口货物的实际成交价格
B．当进口货物的成交价格经海关审查未能确定时，才能依次使用其他估价方法
C．在使用其他估价方法时，海关可优先使用合理方法
D．相同货物的估价方法，是指在所有方面都相同的货物，即使包装上也不能有任何微小差别
参考答案：C,D
解析：海关确定进口货物完税价格有六种估价方法：成交价格方法、相同货物成交价格方法、类似货物成交价格方法、倒扣价格方法、计算价格方法和合理方法。这六种估价方法必须依次使用，但如果进口货物纳税义务人提出要求，并提供相关资料，经海关同意，可以选择倒扣价格方法和计算价格方法的适用次序。
其中：相同货物是指与进口货物在同一国家或地区生产的，在物理性质、质量和信誉等所有方面都相同的货物，但表面的微小差异允许存在。
Career development refers to the life-long process of continuously managing your professional work. The process assists people in defining their career goals and ambitions clearly. Education is the first step in career development because education received in various institutions like elementary school, high school, and university helps in increasing the depth of a student’s knowledge. Career development is also concerned with personality as a person needs to present himself in the best way possible in his workplace to make a mark for himself. Relevant personal qualities are important, such as loyalty to the company, responsibility and so on, since these qualities can establish your credibility and honesty among colleagues. Along with quality of education and personality, career development also emphasizes the important aspects of training. Knowledge learned in classrooms needs to be applied smartly to doing the work assigned in a satisfactory way. For this, a good deal of training needs to be provided for the employees by their employers. Get as much training as possible! Take any training available from your employers. There are many objectives of career development, one of which is identifying your strengths and weaknesses. Your career won’t move in a wrong direction only if you make full use of your strengths and working on your weaknesses. A person understands his worth with the help of career development. Thus career development affects current and future performance of people. Because of the development of globalization, employers may have to work in different places across the world. Therefore, adapting to the conditions that are changing is also one objective of career development. In the absence of career development programs, employees may witness a reduced productivity which will affect their career advancement. Information is another objective of career development. Employees and students must have right information about career planning and various opportunities available to them at the right time to take opportunities and achieve their goals. They need to be aware of the skills and qualities which are essential in a modern business environment. As has been stated above, one really has to take into account and do a lot in the process of career development. But what’s the most important is that those who are going to create a bright and plentiful career future must improve themselves constantly over the whole life span.
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