国贸试卷4（China World Trade Center papers 4）.doc

国贸试卷4（China World Trade Center papers 4） International trade theory and practice, test paper four One, radio (15 questions, 1 points per subject) 1., the implementation of the export tax rebate system, refers to the goods in the declaration after the export, with the relevant documents submitted to the tax authorities for approval, refund or exemption () A, customs and income taxes B, VAT and income tax C. excise taxes and customs duties D. excise tax and VAT 2. in the processing and assembling business, ownership, contract belongs to the incoming () A. the ownership of the foreign clients and the finished products belongs to the processing party B. the ownership of the foreign clients and the finished products belongs to the foreign entrusting party C. undertake processing party, the ownership of finished products is to undertake processing side D. undertake processing party, the ownership of finished products belong to foreign clients 3. in the following modes of loan, the aid is () A. government loans B. syndicated loan C. export credit D. mortgage 4. the Seller shall not notify the buyer of the delivery time before delivery of the goods A.FOB B.CFR C.CPT D.DDU 5. the best way of payment is for the buyer A. L / C B. documents against payment at sight C. documents against payment after sight D. documents against acceptance 6. the following statement is incorrect. A. as stipulated in the United Nations Convention on Contracts for the international sale of goods, an offer may be cancelled at any time after the offer is made B. in accordance with the provisions of the United Nations Convention on Contracts for the international sale of goods, an offer may be revoked before the offeree may accept it C. a counter-offer is a refusal of the offer. Once the counter-offer is made, the original offer becomes invalid and the offeror is no longer bound by it D. an acceptance may be made by the offeree or by the offeror 7. a quantity of export goods for a company at US $1200 p