问题 单项选择题


在下列两个案例中各有5个问题,请在各问题答案的选项中,选出一个或一个以上正确答案。

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。

阅读理解

How to apologize properly is much more difficult than we think. Provided you want to teach your children to apologize, you must be good at saying sorry yourself, especially to your own children. But how you say it can be quite tricky.

If you say to your children “I’m sorry I got angry with you, but …” what follows that “but” can make the apology ineffective: “I had a bad day” or “your noise was giving me a headache ” leaves the person feeling that he should be apologizing for his bad behavior in expecting an apology.

Another method by which people appear to apologize without actually doing so is to say “I’m sorry you’re upset”; this suggests that you are somehow at fault for allowing yourself to get upset by what the other person has done.

Then there is the general, all covering apology, which avoids the necessity of identifying a specific act that was particularly hurtful or insulting, and which the person who is apologizing should promise never to do again. Saying “I’m useless as a parent” does not make any sense.

These false apologies are used by people who believe saying sorry shows weakness. Parents who wish to teach their children to apologize should see it as a sign of strength, and therefore not voice these false apologies.

But even when presented with examples of really being sorry, children still need help to become aware of the complexities of saying sorry. A three-year-old might need help in understanding that other children feel pain just as he does, and that hitting a playmate over the head with a heavy toy requires an apology. A six-year-old might need reminding that spoiling other children’s expectations can require an apology. A 12-year-old might need to be shown that taking the biscuit without asking permission is acceptable, but that borrowing a parent’s clothes without permission is not.

小题1: If a mother adds “but” to an apology,________.

A.the child may feel that he owes her an apology

B.she knows that the child has been hurt

C.the child may find the apology easier to accept

D.she feels that she should have apologized小题2:According to the author, saying “I’m sorry you’re upset” most probably means “_______”.

A.You have good reason to get upset

B.I apologize for hurting your feelings

C.I’m aware you’re upset , but I’m not to blame

D.I’m at fault for making you upset小题3: We learn from the last paragraph that iiS teaching children to say sorry  

A.  the complexities involved should be ignored

B.  parents need to set them a good example

C.  their ages should be taken into account

D parents should be patient and tolerant

小题4:It can be inferred from the passage that apologizing properly is  

A. to say sorry in a general way

B. a way to improve your relationships

C. a sign of social progress and social harmony

D.not as simple as it seems

选择题