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100年 - 100 專技普考_專責報關人員：關務英文#51887

科目：關務英文 | 年份：100年 | 選擇題數：40 | 申論題數：7

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所屬科目：關務英文

選擇題 (40)

1 The Customs takes advantage of examination as a valid base of tariff _______. (A)classify (B)classified (C)classification (D)classifying
2 _______offers a working capital guarantee loan program to encourage Taiwan exports. (A)Export-Import Bank of the Republic of China (B)The World Bank (C)The Center Bank (D)The Department of Commerce
3 My colleagues and I will check the details on all the_______ forms. (A)apply (B)application (C)applicable (D)applied
4 The fight against_______ remains an important task that should be undertaken over the years to come. (A)corrupt (B)corruptly (C)corruptible (D)corruption
5 You can file a written protest and request a review of your case if you are _______with the customs values appraisal. (A)dissatisfy (B)dissatisfaction (C)dissatisfied (D)dissatisfying
6 Effective and efficient _______of goods will increase the participation of national industry in global markets. (A)clear (B)clearance (C)cleared (D)clearing
7 The Customs is_______ by other government agencies to enforce other trade-related laws and regulations. (A)to entrust (B)entrusted (C)entrusting (D)entrust
8 To prevent _______of intellectual property rights, we have taken some special border measures. (A)infringe (B)infringing (C)infringed (D)infringement
9 Dual-use products are those that can be used for both_______ and_______ purposes. (A)civilian, military (B)domestic, business (C)wholesale, retail (D)domestic, international
10 Duty collection on goods_______ by sea is the major source of customs revenue. (A)import (B)imported (C)importation (D)importing
11 The Customs not only has to maintain trade _______, but it should also meet the goal of government policy. (A)facilitate (B)facilitating (C)facilitated (D)facilitation
12 The mayor _______the success of the 2010 Taipei International Flora Exposition to the efforts of both private and public sectors. (A)attributing (B)attribution (C)attributed (D)to attribute
13 Duty drawback system has played an important role in our nation’s _______development. (A)economy (B)economic (C)economics (D)economical
14 If you provide us with your _______information, we will be able to reach you with an answer to your questions. (A)contactable (B)contacting (C)contacted (D)contact
15 Please find _______a copy of a letter issued to your company. (A)enclosing (B)enclosed (C)to enclose (D)enclosure
16 We have established _______partnership with some reputed business firms in line with the protocol of Kyoto Convention. (A)strategy (B)strategically (C)strategic (D)strategist
17 Prohibition of trade is referred to as "_______ ". (A)quota (B)embargo (C)tariff (D)social barrier
18 " _______" is the process by which both parties in a conflict agree to submit their cases to a private individual or body whose decision they will honor. (A)Negotiation (B)Repatriation (C)Arbitration (D)Resolution
19 Bonding system has promoted overall _______of the economy. (A)compete (B)competitive (C)competitiveness (D)competition
20 " _______" is the money sent out of a politically or economically unstable country to one perceived as a safe haven. (A)Invoicing currency (B)Flight capital (C)Capital substitution (D)Capital investment
21 If a company is headquartered in Taiwan, then Taiwan is the company’s " _______". (A)host country (B)home country (C)dominant country (D)competitive country
22 The transmittal of technology from one country to another is known as "_______ ". (A)tech-flight (B)technology repatriation (C)technology transfer (D)technology drain
23 A(n) _______confirms that the goods being shipped were produced in the exporting country. (A)export license (B)certificate of product origin (C)inspection certificate (D)trade acceptance
24 The _______is a letter of credit that cannot be altered without the written consent of both the importer and the exporter. (A)advised letter of credit (B)confirmed letter of credit (C)irrevocable letter of credit (D)unconfirmed letter of credit
25 An_______ is the price of one currency in terms of a second currency. (A)export rate (B)exchange rate (C)excise tax rate (D)interest payment
26 Which of the following sets the framework for international business operations? (A)The WTO. (B)The FDA. (C)The UNCC. (D)The World Bank.
27 Which of the following is similar to the economic agreement of “ECFA” for Taiwan and mainland China? (A)Customs union. (B)Free trade area. (C)Common market. (D)Economic union.
28 What document serves as a contract for transportation between the exporter and the carrier? (A)Sight draft. (B)Time draft. (C)Bill of exchange. (D)Bill of lading.
29 Customs duty shall be paid within_______ days following the date of receiving the duty memo. (A)fourteen (B)forty (C)twenty-four (D)thirty-four
30 _______may establish a Customs Tariff Commission to study and review matters relating to the amendment of the Customs Import Tariff and the levy of special customs duty. (A)The Ministry of Defense (B)The Ministry of Commerce (C)The Ministry of Communication (D)The Ministry of Finance
複選題
31 A policy that attempts to stimulate development of local industry by discouraging imports through tariffs and nontariff barriers is called " _______". (A)export substitution (B)import substitution (C)development stimulation (D)protectionism
32 A(n)_______ provides assurance that the products have been inspected and that they conform to relevant standards. (A)export license (B)certificate of product origin (C)inspection certificate (D)trade acceptance
33 When acceptances are sold _______, it means that the buyer of the acceptance is stuck with the loss if the importer does not pay. (A)without recourse (B)with recourse (C)with pay (D)without pay
34 When a firm makes a sale of goods denominated in Japanese yen, the yen is referred to as "_______ ". (A)flight capital (B)export capital (C)the invoicing currency (D)the transaction currency
35 The price paid for goods and services in intracorporate transfers is referred to as the " _______". (A)hurdle rate (B)net present value (C)transfer price (D)swap price
36 When paying via_______ , the goods are shipped by the exporter and received by the importer prior to payment, and the exporter then bills the importer for the goods, stipulating the amount, form, and time at which payment is expected. (A)open account (B)payment in advance (C)documentary collection (D)letter of credit
37 The term " _______" refers to those people and organizations that are directly affected by the practices of an organization and have a stake in its performance. (A)loyal customers (B)permanent employees (C)community welfare (D)organizational stakeholders
38 What is the term for a document that is issued by a bank and contains its promise to pay the exporter on receiving proof that the exporter has fulfilled all requirements specified in the document? (A)Bill of lading. (B)Bill of exchange. (C)Letter of credit. (D)Open account.
39 Imported goods that have directly or indirectly received a financial subsidy or any other form of allowance during the process of manufacture, production, sale, or transportation in the country of exportation or origin, thereby causing injury to any industry in the Republic of China, may be subject to the imposition of appropriate _______in addition to the customs duty under the Customs Import Tariff. (A)countervailing duty (B)antidumping duty (C)retaliatory duty (D)quota duty
40 A customs broker discovering an error or miscalculation in the customs duty payable amount stated in the payment form should_______ such error to the customs authorities for amendment. (A)immediately report (B)completely ignore (C)temporarily delay (D)totally neglect

申論題 (7)

⑴加值稅
⑵不隨身行李
⑶關稅估價委員會
⑷危險貨物艙單
⑸海關廉政與阿魯沙宣言
⑴Customs duty paid on imported raw materials used in the manufacture of articles intended for export is refundable following exportation of the finished products according to the standards for the raw materials in the quantity required for normal production.
⑵Customs personnel with outstanding performance may be recommended by the head of their administrations as candidates for model customs officers, and shall be awarded publicly by the Ministry of Finance.