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 

部分：（50 分） 代號：6701 ⑴本試題為單一選擇題，請選出一個正確或最適當的答案，複選作答者，該題不予計分。 ⑵共25 題，每題2 分，須用2Ｂ鉛筆在試卡上依題號清楚劃記，於本試題或申論試卷上作答者，不予計分。 1 An import license can best be defined by which of the following? (A) an expensive requirement for importing firms (B) a government fee to facilitate import processing (C) a complicated system of establishing quotas (D) a government permit to import goods

2. Which of the following is considered as a major driver of market internationalization? (A) tariff reductions (B) government subsidies (C) countervailing duties (D) prohibitive tariffs

3. Which of the following terms is used to refer to the worldwide classification system used to determine a product’s tariff? (A) harmonized tariff (B) protective tariff (C) revenue tariff (D) specific tariff

4. Tariff-based trade barriers can benefit young domestic-based companies by ________ . (A) allowing them time to expand and become competitive (B) providing them with government subsidies (C) instigating the growth of a solid infrastructure (D) generating domestic and international sales

5. Which of the following payment methods provides both parties with a strong measure of protection against commercial risks? (A) Cash in advance (B) Letter of credit (C) Draft (D) Consignment

6.________ are designed to deny or at least delay the acquisition of strategically important goods by adversaries. (A) Export-control systems (B) Import-control systems (C) Dual use systems (D) Export products

7. The Rules of Origin on Imported Goods shall be prescribed by _______ . (A) the Ministry of Finance together with the Ministry of Economic Affairs (B) the Ministry of Finance (C) the Ministry of Economic Affairs (D) the Ministry of Foreign Affairs

8. Import restrictions tend to _______ the price of imported goods. (A) raise (B) lower (C) facilitate (D) recapture

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