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

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

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