保税货物和减免税货物均属于海关监管货物，但海关对前者实行时效管理，对后者实行核销管理。( )
参考答案：错
解析：减免税货物和保税货物均属于海关监管货物，但海关对前者实行时效管理，以监管年限为解除监管的依据，经营者承担不得擅自转让、出售的法律义务；海关对后者实行核销管理，以复出口为解除监管的依据，经营者不仅要承担不得擅自转让、出售的法律义务．还要履行复运出口的义务。
A 10-year-old boy decided to learn judo though he had lost his left arm in a car accident. The boy was doing well, so he couldn’t understand why, after three months of training, the master had taught him only one move. “ Master,” the boy finally asked, “shouldn’t I be learning more moves?” “ This is the only move you know, but this is the only move you’ll ever need to know,” the teacher answered. Several months later, the teacher took the boy to his first competition. Surprising himself, the boy easily won his first two matches. The third match proved to be more difficult, but after some time, his opponent (对手) became impatient and charged; the boy skillfully used his one move to win the match. Still amazed by his success, the boy was now in the final. This time, his opponent was bigger, stronger, and more experienced. Soon after the match started, the boy seemed to lose. Thinking that the boy might get hurt, the judge called a time-out. He was going to stop the match when the teacher appeared. “ No,” the teacher said, “Let him continue.” A short time after the match carried on, his opponent made a careless mistake. At once, the boy used his move to pin (压住) him. The boy won the match and the competition. On the way home, the boy asked the teacher what was really in his mind. “ Why could I win the competition with only one move?” The teacher answered. “ First, you’ve mastered one of the most difficult throws in judo. Second, your opponent can only attack your left arm to win you.” 根据短文内容完成下面的表格，每空一词。
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