问题 单项选择题

下列有关海关稽查期限表述错误的是( )。

A.对于一般进出口货物,海关稽查期限是自货物放行之日起3年内

B.对于保税加工货物,海关稽查期限是保税货物监管期限及其后的3年内

C.对于特定减免税货物,海关稽查期限是减免税货物监管期限及其后的3年内

D.对于暂准进出境货物,海关稽查期限是自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,海关稽查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,才能产生合法的法律效果。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。很明显,选项D说法错误。

阅读理解

Bringing a giraffe into the world is a tall order. A baby giraffe is born 10 feet high and usually lands on its back. Within seconds it rolls over its legs under its body. Then the mother giraffe rudely introduces its children to the reality(现实) of life.

In his book, A View from the Zoo, Gary Richmond describes how a new-born giraffe learns its first lesson.

The mother giraffe lowers her head long enough to take a quick look. Then she puts herself directly over her child. She waits for about a minute, and then she does the most unreasonable(不合情理的) thing. She throws her long leg and kicks her baby, so that it’s sent sprawling(四脚朝天).

When it doesn’t get up, the process is repeated again and again. The struggle to rise is important. As the baby giraffe grows tired, the mother kicks it again. Finally, it stands for the first time on its shaky(摇晃的) legs. Then the mother giraffe kicks it off its feet again. Why? She wants it to remember how it got up. In the wild, a baby giraffe must be able to get up as quickly as possible to stay with its group, where there’s safety.

Another writer named Irving Stone understood this. He spent a lifetime studying greatness, writing stories about such men as Michelangelo, Vincent van Gogh, Sigmund Freud, and Charles Darwin.

Stone was once asked if he had found something that runs through the lives of all these great people. He said, “I write about people who sometime in their life have a dream of something. They’re beaten over the head, knocked down and for years they get nowhere. But every time they stand up again. And at the end of their lives they’ve realized some small parts of what they set out(着手) to do .”

小题1:What does the underlined part “a tall order” in Paragraph 1 mean?

A.A happy thing.

B.A difficult task.

C.A big dream.

D.A beautiful scene.小题2:What does the book A View from the Zoo talk about?

A.A new-born giraffe’s first lesson.

B.A mother giraffe’s story.

C.The lives of some great people.

D.The way for a giraffe to stand up.小题3:Why were some great people mentioned in the passage?

A.Because they all worked hard.

B.Because they all liked to read some special stories.

C.Because they were born with some illnesses.

D.Because they were similar to giraffes in some ways.小题4:Which of the following statements is True according to the passage?

A.This passage is a description of giraffes’ living habits.

B.Baby giraffes can’t stand up until three months old.

C.Irving Stone spent a lifetime studying and writing stories about great people.

D.The great people can’t stand up after they’re knocked down for years.小题5:What would be the best title for the passage?

A.How to Raise a Baby Giraffe.

B.Learning to Get Back Up.

C.Stories about the great people.

D.A Mother Giraffe and Its Baby Giraffe.

单项选择题