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102年 - 102 關務升官等考試_薦任_各類別：關務英文#38302

科目：關務英文 | 年份：102年 | 選擇題數：25 | 申論題數：3

試卷資訊

所屬科目：關務英文

選擇題 (25)

1 The Harmonized Tariff Schedule of the United States (HTSUS) is the primary resource for determining tariff_________for goods imported into the United States. (A)citation (B)gradation (C)summation (D)classifications
2 It is believed that imposing the luxury tax will eventually_________ the rampant property speculation and the worst wealth gap in the past decade. (A)curb (B)blurb (C)superb (D)perturb （
3 As Japan's switchover from nuclear power to renewable energy _________pace, the country is suffering enormously from economic recession. (A)assembles (B)clusters (C)gathers (D)congregates
4 A free-trade zone in Shanghai, China's economic hub, has been _________ as the world's second-biggest economy prepares to test long- awaited economic reforms. (A)abolished (B)emitted (C)launched (D)plunged
5 Money laundering is the process by which the illegal source of proceeds is_________ by means of financial transactions or any other means to make it appear legitimate. (A)appealed (B)concealed (C)congealed (D)revealed
6 _________is drawn up according to the rules laid down by an authority to certify that the goods described therein qualify for a designation specific to the given region. (A)Certificate of Origin (B)Regional Appellation Certificate (C)Certified Declaration of Origin (D)Certificate of Customs Declaration
7 Compromise agreement is an agreement under which the Customs, being so empowered, consent to _________proceedings in respect of a Customs offence. (A)arrogate (B)claim (C)impute (D)waive
8 Customs fraud consists of any act by which a person deceives the Customs and thus _________ , wholly or partly, the payment of duties and taxes. (A)confronts (B)evades (C)confiscates (D)impounds
9 Any clearance of goods for home use, provided that they are imported in specified circumstances and for specified purposes, will be_________ for relief from import duties and taxes. (A)bailable (B)eligible (C)liable (D)negligible
10 The Customs Co-operation Council aims to develop a strategy to _________ the role of Customs in the management of humanitarian relief operations for emergency situations of natural disasters. (A)confine (B)curtail (C)enhance (D)inflate
11 John D. Sutter, the columnist for CNN Opinion raised a question “ Is it fair to paint the super-rich as a homogenous set of villains?” In other words, “Should we _________the rich?” (A)extol (B)expunge (C)rebuff (D)vilify
12 The Japanese government has recently announced to raise the sales tax from 5% to 8% from 1 April, 2014 and many policymakers believed that such _________will be key to reducing Japan's public debt. (A)click (B)crash (C)hike (D)march
13 Cargo declaration, a.k.a. cargo manifests, refers to the information submitted _______ to or on arrival or departure of a means of transport for commercial use. (A)adhere (B)open (C)prior (D)subject
14 GATT and WTO stand for _______ respectively. (A)Generic Agreement on Taxes and Transaction and World Tariff Organization (B)General Agreement on Tariffs and Trade and World Trade Organization (C)General Accord on Trade and Taxes and Worldwide Transactions Organization (D)Gregarious Association of Transection and Trade and Worldwide Taxation Organization
15 Arriving passengers should follow the Green Channel if they have nothing to _______. (A)deform (B)decease (C)deliberate (D)declare
16 Commodities brought in by passengers that are subject to customs tax are called _______. (A)tax-free goods (B)dutiable goods (C)non-dutiable goods (D)tax-exempt goods
17 An important part of a customs officer’s job is to stop illegal _______ of firearms. (A)snorkeling (B)smothering (C)smuggling (D)snorting
18 Contrabands are _______. (A)gangs that monopolize the import and export of certain goods (B)items purchased from unauthorized dealers (C)rare products that are sold only to the highest bidder (D)goods that are brought into or taken out of a country illegally
19 The National Health Program is partially funded by payroll tax _______ employers and employees. (A)leveled on (B)levied on (C)leased to (D)lifted upon
20 An assessor is _______. (A)a temporary employee who takes inventory (B)an officer who runs safety checks on imported items (C)a specialist who calculates the value of property (D)a customs officer who confiscates illegal goods
21 If you owe income tax to the government, the last day to _______ is May 31. (A)return your tax file (B)file your return tax (C)return your file tax (D)file your tax return
22 The extra amount you paid will be _______ to your account in 30 days. (A)credited (B)certified (C)conformed (D)composed
23 The acronym VAT stands for _______. (A)value added taxonomy (B)value added tax (C)varied advanced taxation (D)valuable additional tax
24 The U.S. Congress has set a debt _______ for government spending beyond which the Treasury will not be able to pay its obligations. (A)floor (B)spire (C)basement (D)ceiling
25 To audit the company’s books means to _______. (A)do a complete and careful examination of the financial records of a business (B)listen to the company’s recordings (C)audition for a role in the company’s orchestra (D)autograph books published by the employees

申論題 (3)

一、Translate the following Chinese passage into English. （15 分） 當經濟學者珍妮特·葉連跟她的先生在 1980 年代初期要為他們的孩子聘僱保母時，他們決定以 高於最低工資來支付。他們思索著：一位比較快樂的保母可以提供較好的照顧。 這項決定不但吸引了很多優秀的保母，同時也啟發了這對在柏克萊加州大學一起擔任教授的夫 妻，讓他們發展了一項勞工市場的新理論。從此以後，她展現了失業對經濟的影響之高度關切。她 也相信時下的市場並非完美，且須顯著地規範。 由於她的失業與經濟理論之重要性，珍妮特·葉連已經被歐巴馬總統提名為聯邦準備理事會主席。 現年六十七歲的葉連，若經過參議院通過提名，將是第一位領導聯邦準備理事會的女性。她將 賦予貫徹聯邦準備理事會控制通膨與穩定經濟發展的目標。
二、Translate the following English passage into Chinese. （15 分） During the “APEC Summit 2013” held in Indonesia in early October, all of the APEC Economies’ Leaders were requested to accelerate trade liberalization in the Asia-Pacific region. Liberalization is indeed one of the APEC’s main goals. It is embodied in the Bogor Goals concluded in 1994, which stipulated that tariff reduction is to be achieved by developed countries in 2010 and 2020 by developing countries. However, despite marked progress in reducing tariff, many members still have a long way toward attaining the goal. APEC succeeded in reducing the tariff rate from 16%, when APEC was first established in 1994, to the present 5%. And yet this achievement has been considered not aggressive enough. As a result, all APEC economies were called on to accelerate its market opening by reducing tariff rate significantly. In addition to the drastic tariff reduction, all the APEC Economies’ Leaders were also urged to enhance energy and food security, promote infrastructure investment, as well as accelerate the sustainable development of Small and Medium Enterprises (SME). All these measures will effectively ensure a successful World Trade Organization Ministerial Conference to be held in this coming December.
三、Composition Writing （20 分） How should Taiwan enhance its international competitiveness so as to brace for the global challenges of the 21st century? Like many developed countries in the world, Taiwan is facing a lot of global challenges. What are the challenges? What should we do to enable our country to cope with these challenges? Please write your statement in about 300 words to serve as the best possible advice for the government.