问题 单项选择题

某外贸总公司(甲方)与日本某公司(乙方)签订了一项合同。合同规定,由乙方提供给甲方价值4000美元用于制作服装的辅料(该辅料属于78种客供辅料,未使用登记手册),甲方用辅料和国产主料加工成价值40万美元的西服返销给乙方。在填制进出口货物报关单“贸易方式”栏时应填报为( )。

A.进口、出口均为“进料对口”
B.进口为“低值辅料”,出口为“一般贸易”
C.进口、出口均为“一般贸易”
D.进口为“一般贸易”,出口为“进料对口”

答案

参考答案:B

解析: 根据题意,甲方与乙方签订的合同,乙方(日方)卖给甲方(我方)4000美元辅料加工制作服装,而混有辅料加工成的服装返销日方。根据规定,少量低值辅料(5000美元以下,78种以内)按规定不使用登记手册的,辅料进口报关单填报“低值辅料”。使用登记手册的,按登记手册上的贸易方式填报。
则该辅料进口应属于“低值辅料”贸易方式。而加工成的这批服装主料是国内生产的,而辅料价值 (4000美元)占货物总值(40万美元)比例为1%,而国产主料占99%。根据规定,企业为加工出口产品全部使用国内料件或使用国内料件占成品总值80%以上的出口合同,成品出口报关单填报“一般贸易”。故此批服装出口属于“一般贸易”方式。选项B正确。

阅读理解

三.阅读理解(共20小题;每小题2分,满分40分)

阅读下列短文,从每题所给的四个选项中,选出最佳选项;并在答题卡上将该项涂黑。

In front of 60,000 fans, the former Olympic and world champion, Liu Xiang got his third National Games gold medal in the final of the men’s 110 meters hurdles at the Olympic Sports Center in Ji Nan, Shandong province.

Before winning this game, Liu joined in the Shanghai Golden Grand Prix meet(上海国际田径黄金大奖赛) in September, 2009 and won the second place in men’s 110 meters hurdles with a very slight loss to his solid rival–American athlete, Terrence Trammell.That was the first time that he had shown up on the track and in public after his 13 month’s lay–off.So, this game on October 25, in 11th Chinese National Games was very critical for him to handle.After crossing the finishing line, Liu said, “The most important thing was to finish the race safely and smoothly.The result is not very good but the effort was not bad.”

With the final result of 13.34 seconds, Liu became the first Chinese hurdler to win a National Games title three times.“I’m feeling very good now,” Liu said.“I started to compete at the National Games at the age of 18 and now I’m 26.I hope I can run at the Games again in four years’ time because, for all Chinese athletes, is a dream and it is also my starting point.I would just like to thank all the people who have supported me and all the spectators who cheered for me here.”

It is hard for most of Liu’s fans to forget the heartbroken moment at Bird’s Nest last year at the Beijing Olympics because of the foot injury.Thirteen months later, however, the strong-minded man thrilled the home crowd with the strong comeback and would gain another take–off in his career.“I never thought of coming back when I got injured and I felt my future was in doubt,”Liu said, “But now I have seen there is still a future.”

1.When will the 12th Chinese National Games be held?

A.2012                 B.2013                C.2014               D.2015

2.Which of the following statement is TRUE?

A.Liu Xiang was very confident after he knew his foot was badly injured.

B.Liu Xiang beat Terrence Trammell in the Shanghai Golden Grand Prix meet.

C.Liu Xiang had won three gold medals in the National Games before October 25, 2009.

D.Liu Xiang couldn’t have won this gold medal without his strong will and people’s support.

3.What’s the best title for the article?

A.A Legend–Liu Xiang                         B.Liu Xiang Is Back

C.Champion of The National Games            D.Never Give Up

问答题 简答题