23 The acronym VAT stands for _______.
(A)value added taxonomy
(B)value added tax
(C)varied advanced taxation
(D)valuable additional tax

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

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