问题 单项选择题

北京兴业国际贸易公司向韩国五星公司订购一批电子元器件。该批货物于2007年9月15日 (星期六)经海运抵达天津口岸,9月17日(星期一),兴业公司在天津海关办理了转关手续后经铁路运往北京。9月19日(星期三)货物抵达北京,由于即将迎来国庆节日,且在天津已经办理了海关手续,该公司没有立即在北京海关办理报关手续。国庆节后,该公司于10月12日(星期五)委托某报关行向北京海关申报货物。该批货物经海关审定完税价格为100万元人民币。
根据上述情况,回答以下问题:

该转关货物应当适用的税率日期是( )。

A.9月15日

B.9月17日

C.9月19日

D.10月12日

答案

参考答案:C

阅读理解

阅读理解。

     Laptop computers are popular all over the world. People use them on trains and airplanes, in airports and

hotels. These laptops connect people to their workplace. In the United States today, laptops also connect

students to their classrooms.

     Westlake College in Virginia will start a laptop computer program that allows students to do schoolwork

anywhere they want. Within five years, each of the 1500 students at the college will receive a laptop. The

laptops are part of a $10 million computer program at Westlake, a 110-year-old college. The students with

laptops will also have access to the Internet. In addition, they will be able to use e-mail to "speak" with their

teachers, their classmates, and their families. However, the most important part of the laptop program is that

students will be able to use computers without going to computer labs. They can work with it at home, in a

fast-food restaurant or under the trees-anywhere at all!

     Because of the many changes in computer technology, laptop use in higher education, such as colleges

and universities, is workable. As laptops become more powerful, they become more similar to desktop

computers. In addition, the portable computers can connect students to not only the Internet, but also libraries

and other resources. State higher-education officials are studying how laptops can help students. State

officials are also testing laptop programs at other universities, too.

     At Westlake College, more than 60 percent of the staff use computers. The laptops will allow all teachers

to use computers in their lessons. As one Westlake teacher said, "Here we are in the middle of Virginia and

we're giving students a window on the world.They can see everything and do everything."

1. The main purpose of the laptop program is to give each student a laptop to _____. [ ]

A. use for their schoolwork

B. access the Internet

C. work at home

D. connect them to libraries

2. Why is the word "speak" in the second paragraph in quotation marks (引号)? [ ]

A. They don't really talk.

B. They use the computer language.

C. Laptops have speakers.

D. None of the above reasons is correct.

3. Which of the following is true about Westlake College? [ ]

A. All teachers use computers.

B. 1500 students have laptops.

C. It is an old college in America.

D. Students there can do everything.

4. A window on the world in the last paragraph means that students can _____. [ ]

A. attend lectures on information technology

B. travel around the world

C. get information from around the world

D. have free laptops

填空题