40 當背填土壤之內摩擦角為 φ 時，Rankine 土壤主動土壓力係數為： (A) tan(45°-φ) (B) tan(45°+φ) (C) tan2(45°+φ/2) (D) tan2(45°-φ/2)

4 What statement regarding the correction of import/export declarations is false? (A) The duty-payer or exporter may submitted along with required supporting documents to file an application with Customs to correct the import/export declaration forms. (B) Application for the correction of declarations shall be made to the Customs within 6 months from the day a mistake in the declaration is found. (C) The Customs can deny the correction if the reasons for the application for correction are not specified. (D) The items for which correction may be requested on import declarations include the country of origin, unit price, and tariff number.

40 當背填土壤之內摩擦角為 φ 時，Rankine 土壤主動土壓力係數為：
(A) tan(45°-φ)
(B) tan(45°+φ)
(C) tan²(45°+φ/2)
(D) tan²(45°-φ/2)

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