问题 单项选择题

某中外合资经营企业(属于国家鼓励发展产业类)为生产内销产品,在其投资总额内,从境外购进生产设备若干台。在海关依法查验该批进口设备时,陪同查验人员开拆包装不慎,将其中一台设备的某一部件损坏。后该企业又从同一供货商处购进生产原料一批,其中30%加工产品内销,50%加工产品直接返销境外,20%加工产品结转给另一关区其他加工贸易企业继续加工后返销境外。料件进口前,该企业已向海关办妥加工贸易合同登记备案手续,料件同批进口。内外销生产任务完成后,该企业为调整产品结构将进口的加工设备出售给某内资企业。
根据上述案例,解答下列问题:

本例中的加工产品结转给其他加工贸易企业继续加工的做法,在海关管理中称为( )。

A.跨关区异地加工

B.跨关区深加工结转

C.跨关区委托加工

D.跨关区进料结转

答案

参考答案:B

解析:[精解] 《中华人民共和国海关关于加工贸易保税货物跨关区深加工结转的管理办法》第二条规定:本办法中的加工贸易保税货物跨关区深加工结转是指加工贸易企业将保税进口料件加工的产品转至另一直属海关关区内的加工贸易企业进一步加工后复出口的经营活动。
在本案中,该批料件的20%加工产品结转给另一关区其他加工贸易企业继续加工后返销境外,属于跨关区深加工结转。因此,本题的答案为B。

单项选择题

We can make mistakes at any age. Some mistakes we make are about money. But most mistakes are about people. One might say, "Did Jerry care when I broke up with Helen " "When I got that great job, did Jim really feel good about it, as a friend " Or "Did he envy my luck " "And Paul — why didn’t I pick up that he was friendly just because I had a car " When we look back, doubts like these can make us feel bad. But when we look back, it’s too late.
Why are we wrong about our friends or our enemies Sometimes what people say hides their real meaning. And if we don’t really listen, we miss the feeling behind the words. Suppose someone says to you, "You’re a lucky dog." Is he really on your side If he says, "You’re a lucky guy" or "You’re a lucky gal," that’s being friendly. But if he says, "You are a lucky dog." There’s a bit of envy in those words. Maybe he doesn’t see it himself. But bringing in the dog he put you down a little. What he may be saying is that he doesn’t think you deserve your luck.
"Just think of all the things you have to be thanking for" is another noise that says one thing and means another. It could mean that the speaker is trying to get you to see your problem as part of your life as a whole. But is he Wrapped up in this phrase is the thought that your problem isn’t important. It’s telling you to think of all the starving people in the world when you have not got a date for Saturday night.
How can you tell the real meaning behind someone’s words One way is to take a good look at the person talking. Do his words fit the way he looks Does what he says square with his tone of voice, his posture, the look in his eyes Stop and think. The minute you spend thinking about the real meaning of what people say to you may save another mistake.
Therefore, when you hear someone saying, please try to know what he really means. Don’t just listen to what he says with your ears but feel the words he uses with your head. In this way, you may make less mistakes.

In the first paragraph, the writer recalls some things that happened between him and his friends. He ______.

A.feels happy, thinking of how nice his friends were to him

B.feels he may not have read his friends true feelings correctly

C.thinks it was a mistake to have broken up with his girl friend, Helen

D.is sorry that his friends let him down

多项选择题