问题 单项选择题

海关稽查具有特定的期限,即必须在法定的期限内,对与进出口有关的企业实施才具有法律效力。下列有关稽查期限的表述,错误的是( )。

A.对于一般进出口货物,海关的稽查期限是自货物放行之日起3年内

B.对于保税货物,海关的稽查期限是海关监管期限及其后的3年内

C.对于特定减免税货物,海关的稽查期限是海关监管期限及其后的3年内

D.对于暂准进出境货物,海关的稽查期限是自货物办结海关手续之日起3年内

答案

参考答案:D

解析: 海关稽查具有特定期限,对于一般进出口货物,海关的稽查期限是自货物放行之日起3年内;对于保税货物、特定减免税进口货物、暂准进出境货物等,海关的稽查期限是海关监管期限及其后的3年内。因此本题应选D。

阅读理解

阅读理解。

     As I was leaving to meet Lynne, my roommate told me that I'd better take some money. But I didn't listen

to him. I thought that Lynne would pay because she had invited me. I arrived at the restaurant exactly on time.

I'd been told that Americans expect you to be on time. Lynne and I sat at a table in the corner of restaurant

and a waitress came and took our order.

     The dinner was a great success. I talked a lot about Saudi Arabia and Lynne told me all about herself. After

two hours, the waitress finally came and asked if we wanted one check or two. Lynne said two. We went to

the cashier and Lynne paid her check. I was embarrassed (尴尬) when the cashier gave me my bill. I had no

money to pay for my meal. Then I had an idea. I pretended to look for something in my pockets and said, "Oh!

I forgot my wallet! Can I call my roommate, please?" The cashier showed me where the phone was and I

quickly called my roommate. In a few minutes, he arrived with some money, but he couldn't hide how he felt.

He laughed all the way home. Now, I think it's funny too, but at that time I was terribly embarrassed. I thought

that an invitation to have dinner in the United States meant the same thing as that in China. I guess you have to

understand that your customs are only your customs. When you visit a foreign country, you have to learn about

their customs, too.

1. The writer's roommate advised the writer to take some money with him ______.

 A. to pay for the meal

B. to share the cost of the meal

C. to invite Lynne to dinner

2. The roommate laughed all the way home because ______. 

A. the writer was embarrassed when he couldn't pay his check

B. the writer hadn't told Lynne the truth

C. he writer wouldn't listen to him when he left the house.

3. The writer and Lynne ______.

A. enjoyed their meal very much

B. successfully finished their meal

C. traveled to Saudi Arabia together

4. What is the passage mainly about?

A. People should always take some money with them.

B. Customs can be entirely different in different countries.

C. A good roommate can really help you a lot.

5. Why didn't Lynne pay the check for the writer?

A. Because she didn't have enough money with her.

B. Because she didn't want to do so.

C. Because she thought it was natural for people to pay their own check.

判断题