資訊推薦

• 131. 有關報關業之設置，下列敘述哪些正確？ (A)一般申請設置報關業，資本額應在新台幣 200 萬元以上 (B)其員工應有二人以上具有專責報關人員資格(C)報關負責人員或其授權掌控報關業務人員應具
• 132. 有關三角貿易之通關，下列敘述哪些正確？ (A)三角貿易案件因無進口之事實，免繳驗輸入許可證、輸出許可證 (B)三角貿易出口戰略性高科技貨品應取得輸出許可證 (C)若貨物經我國轉運至買方，則進
• 133. 依據關稅法之規定，下列何者應計入完稅價格？ (A)由買方負擔之佣金、手續費 (B)依交易條件由買方支付之權利金及報酬 (C)運至輸入口岸之運費、裝卸費及搬運費 (D)進口關稅 。
• 134. 根據關稅法「外銷品進口原料沖退稅」之規定，下列哪些正確？ (A)外銷品進口原料關稅，得由廠商提供保證，予以記帳，俟成品出口後沖銷之 (B)外銷品應沖退之原料進口關稅，廠商應於該項原料進口放行
• 135. 關於「Countervailing Duties」之敘述，下列哪些正確？ (A)為進口國對進口產品所課徵之特別關稅 (B)其目的為抵銷出口國對其國內生產者或出口商所提供之補貼利益 (C)其課
• 136. 有關「保稅」之敘述，下列哪些正確？ (A)適用於未經海關徵稅放行的進口貨物或轉口貨物 (B)納稅義務人得提供認可的擔保，或以其它海關易於監管的方式申請免繳關稅 (C)保稅倉庫應在港區、機場、
• 102. Our products carry a one -year warranty and _____. (A)we would expect youto supply orders from
• 103. "Through HSBC, London, we have arranged with the Bank of Japan, Tokyo,to open a letter of
• 104. In checking our records, we find that your account shows an unpaid _____of $305.80. (A)balance
• 105. We will require 25% of the total payment ______, and the rest upon delivery of the merchandise.
• 106. References will be furnished _____. (A)at cost (B)by installment (C)on approval (D)upon request
• 107. The list price is the _____. (A)net price (B)recommended retail price (C)recommended wholesale
• 108. Before placing a firm order, I should be glad if you would send me on 14 days' _____ a sel
• 109. We specialize in all types of beds _____ brass beds, daybeds, futons, to adjustable beds. (A)co
• 110. 下列書信內容屬何種函件？"While appreciating the a ttractive design of your high-rise bicycles, we sugg
• 111. Buyer to Seller: "I know that's what you said but I don't buy it."針對以上談話，下列
• 112. The company argues that the Syrian civil war allows it to exercise a _____clause in the contrac
• 113. The goods supplied in accordance with our order no. B503 have been checked, and we found that t
• 114. The MyPad 5 will _____ a new fingerprint sensor that is more efficient than the version found o
• 115. We paid for the photocopier in six monthly _____. (A)remittance (B)installments (C)amendments (
• 116. Assuming we were to buy in ______, we hope you will consider offering adiscount on your list pr
• 117. We were _____ by the quality of the material you exhibited at the fair andare excited about the
• 118. We know that you have a good reputation in the industry and hope to makea large purchase from y
• 119. Under CIF terms, which documents is the seller required to provide? (A)E/P,if necessary (B)B/L
• 120. _____ defective packing, some of the goods were damaged to such an extent that we were compelle