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加工贸易外发加工，指经营企业因受自身生产特点和条件的限制，经海关批准办理有关手续，委托承揽企业对加工贸易货物进行加工，在指定期限内将加工后的产品运回本企业并最终复出口的行为。 ()
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在国际多式联运中，货物运输使用一份全程多式联运单据，并按单一运费率计收全程运费，该单据不可转让。 ()
？Read the following article and the questions．
？For each question(15-20)，mark one letter(A，B，C or D)on your Answer Sheet．
" Harmonization" is a process of increasing the compatibility of accounting practices by setting limits on how much they vary．Harmonized standards are free of logical conflicts，and should improve the comparability of financial information from different countries．
Efforts to harmonize accounting standards began even before the creation of the International Accounting Standards Committee(IASC)in 1973．International accounting harmonization now is one of the most important issues facing securities regulators，stock exchanges，and those who prepare or use financial statements．
Harmonization and standardization are sometimes used interchangeably．But there is still a difference between them．Standardization normally means the imposition of a rigid and narrow set of rules，and may even apply a single standard or rule to a11 situations． Besides，standardization does not accommodate national differences and，therefore，is more difficult to implement internationally．Whereas harmonization is much more flexible and open．It does not take a one-size-fits-all approach，but accommodates national differences and has made a great of progress internationally in recent years．However，within accounting!these two words have almost become technical terms，and one cannot depend on the normal difference in their meanings．" Harmonization" is a word that tends to be associated with the transnational legislation originating from the European Union while" standardization" is a word that is often associated with the International Accounting Standard Committee．
The reasons that make national accounting standards desirable also apply internationally．Generally speaking，the reasons for harmonization are as follows：
(1)It is important and necessary for investors and financial analysts to understand the financial statements of foreign companies whose shares they might wish to buy．They hope to make it quite sure that statements from different countries are reliable and comparable，or at least to be clear about the nature and magnitude of the differences．Besides，they also need confidence in the soundness of the auditing．
(2)The advantages of harmonization are very important for MNEs．because the great effort of financial accountants to prepare and consolidate financial statements would be much simplified if statements from all over the globe were prepared according to the same standards．Besides，it would be much easier to prepare comparable internal information for the appraisal of the performance of subsidiaries in different countries．What's more，many aspects of investment appraisal，performance evaluation，and other decision-making uses of management accounting information would benefit from harmonization．Above all，the cOSt of capital should be reduced by reducing the risk for investors if accounting can be made more comparable and reliable．
(3)International accountancy firms can benefit from harmonization．They are in favour of harmonization because it is good for their lots of clients．
(4)Governments in developing countries might find it easier to comprehend and control the operations of MNEs if financial reporting were harmonized．
The most fundamental of obstacles to harmonization is the size of the present differences between the accounting practices of different countries．In previous Section 8.5some main differences concerned with international accounting are discussed．Besides，there are several significant differences within the equity class，let alone between that class and the other．These differences go to the root of the reasons for the preparation of accounting information．Further，the differences between shareholder/fair view presentation and creditor/tax/conservative presentation is an obstacle that is very hard to be overcome without major changes
Based on the article，we can draw a conclusion that
海关行政许可直接涉及行政许可申请人与他人之间重大利益关系，海关认为需要听证的，可以举行听证。 ()
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