问题
多项选择题
出料加工货物按规定期限复进口，海关审定完税价格时，其价格因素包括( )。
A．原出口料件成本价
B．境外加工费
C．境外加工的材料费
D．复运进境的运输及其相关费用、保险费
答案
参考答案：B,C,D
解析： 出料加工货物按规定期限复进口，海关审定完税价格时，其价格因素包括：境外加工费、境外加工的材料费、复运进境的运输及其相关费用、保险费。
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出料加工货物按规定期限复进口，海关审定完税价格时，其价格因素包括( )。
A．原出口料件成本价
B．境外加工费
C．境外加工的材料费
D．复运进境的运输及其相关费用、保险费
参考答案：B,C,D
解析： 出料加工货物按规定期限复进口，海关审定完税价格时，其价格因素包括：境外加工费、境外加工的材料费、复运进境的运输及其相关费用、保险费。
Somebody might say, “I want to be a big fish, as big as Bill Gates, in a big pool, as large as Microsoft.” However, we all know it is 36 for a green hand(新手) in the field. Then you have to 37 the question carefully. No matter 38 side you choose to take, you have your chance to succeed. Now the problem is which can provide you more 39 . I choose to be a big fish in a small pool. A big company may provide you a 40 starting point, but a small company offers you opportunity to practice various 41 . During the 42 , you may 43 yourself, recognize your 44 points and find your potentiality(潜力). What’s more, 45 so many limitations and rules in a small company, if you are competent you have 46 chances to climb to a higher point. Finally, being a big fish (although) in a small pool, gives a green hand 47 self-confidence which is quite important for 48 . 49 , you should not be confined(使局限) to your small pool, and be 50 with being a big fish there. You should always dream of being a big fish in a big pool!
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