青岛圣梦国际贸易有限公司(3702980×××,A类管理企业)受青岛金源进出口有限公司 (3702250×××,A类管理企业)的委托,凭“C”字头备案号的登记手册向青岛机场海关申报进口已鞣未缝制狐皮1000张及辅料一批,以履行狐皮大衣的出口合同。货物进口后,交由青岛红都服饰有限公司(3702930×××,B类管理企业)加工合同执行期间,因加工企业生产规模有限,经与境外订货商协商后更改出口合同,故狐皮耗用数量减为600张。经批准,剩余的400张狐皮中的300张结转至另一加工贸易合同项下;另100张售予烟台雅克服装有限公司(3701940×××,C类管理企业)用以生产内销产品。 根据上述资料,回答下列问题: 上述报关活动中涉及的各家企业,属于报关活动相关人的是( )。
A. 青岛圣梦国际贸易有限公司
B. 烟台雅克服装有限公司
C. 青岛金源进出口有限公司
D. 青岛红都服饰有限公司
在下列两个实例中各有5个问题,请在各问题答案的选项中,选出一个或一个以上正确答案。 保定某外贸公司从韩国进口一批数码相机,该批数码相机于2007年3月18日抵达天津口岸,并于19日向天津海关申办了转关手续,运往保定。4月21日,该批货物到达保定,但因故未能立即向保定海关办理申报。该公司于5月20日才向保定海关办理该批货物的申报,经海关审定该批数码相机的完税价格为50万元人民币。(注:五一假期为5月1日至5月7日) 根据上述资料,回答下列问题: 该批数码相机转关适用的税率日期为( )。
A. 4月21日
B. 4月20日
C. 3月19日
D. 3月18日
在下列两个实例中各有5个问题,请在各问题答案的选项中,选出一个或一个以上正确答案。 保定某外贸公司从韩国进口一批数码相机,该批数码相机于2007年3月18日抵达天津口岸,并于19日向天津海关申办了转关手续,运往保定。4月21日,该批货物到达保定,但因故未能立即向保定海关办理申报。该公司于5月20日才向保定海关办理该批货物的申报,经海关审定该批数码相机的完税价格为50万元人民币。(注:五一假期为5月1日至5月7日) 根据上述资料,回答下列问题: 根据以上材料,可知该转关属于( )方式。
A. 提前报关转关
B. 中转转关
C. 直转转关
D. 以上都不正确
下面有3篇短文,每篇短文后有5道题,每题后面有4个选项。请仔细阅读短文并根据短文回答其后面的问题,从4个选项中选择1个最佳答案。第一篇 Eat Healthy “Clean your plate!” and “Be a member of the clean plate club!” Just about every kid in the US has heard this from a parent or grandparent. Often, it’s accompanied by an appeal: “Just think about those starving orphans in Africa!” Sure, we should be grateful for every bite of food. Unfortunately, many people in the US take too many bites. Instead of staying “clean the plate”, perhaps we should save some food for tomorrow. According to news reports, US restaurants are partly to blame for the growing bellies. A waiter puts a plate of food in front of each customer, with two to four times the amount recommended by the government, according to a USA Today story. Americans traditionally associate quantity with value and most restaurants try to give them that. They prefer to have customers complain about too much food rather than too little. Barbara Rolls, a nutrition professor at Pennsylvania State University, told USA Today that restaurant portion sizes began to grow in the 1970s, the same time that the American waistline began to expand. Health experts have tried to get many restaurants to serve smaller portions. Now, apparently, some customers are calling for this, too. The restaurant industry trade magazine QSR reported last month that 57 percent of more than 4,000 people surveyed believe restaurants serve ‘portions that are too large; 23 percent had no opinion; 20 percent disagreed. But a closer look at the survey indicates that many Americans who can’t afford fine dining still prefer large portions. 70 percent of those earning at least $150,000 per year prefer smaller portions; but only 45 percent of those earning less than $ 25,000 want smaller. It’s not that working class Americans don’t want to eat healthy. It’s just that, after long hours at low-paying jobs, getting less on their plate hardly seems like a good deal. They live from paycheck to paycheck, happy to save a little money for next year’s Christmas presents. What does the survey indicate
A. Many poor Americans want large portions,
B. Twenty percent Americans want smaller portions.
C. Fifty seven percent Americans earn $150,000 per year.
D. Twenty three percent Americas earn less than $ 25,000 per year.