
102 年公務人員升官等考試、102 年關務人員升官等考試
102 年交通事業郵政、港務、公路人員升資考試試題
代號:
等別(級): 薦任
類科(別): 各類別-關務
科 目: 關務英文
全一張
(背面)
40160
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40860
3 As Japan's switchover from nuclear power to renewable energy pace, the country is suffering enormously from economic recession.
assembles clusters gathers congregates
4 A free-trade zone in Shanghai, China's economic hub, has been _________ as the world's second-biggest economy prepares to test long-
awaited economic reforms.
abolished emitted launched plunged
5 Money laundering is the process by which the illegal source of proceeds is by means of financial transactions or any other means
to make it appear legitimate.
appealed concealed congealed revealed
6 is drawn up according to the rules laid down by an authority to certify that the goods described therein qualify for a designation
specific to the given region.
Certificate of Origin Regional Appellation Certificate
Certified Declaration of Origin Certificate of Customs Declaration
7 Compromise agreement is an agreement under which the Customs, being so empowered, consent to proceedings in respect of a
Customs offence.
arrogate claim impute waive
8 Customs fraud consists of any act by which a person deceives the Customs and thus , wholly or partly, the payment of duties and
taxes.
confronts evades confiscates impounds
9 Any clearance of goods for home use, provided that they are imported in specified circumstances and for specified purposes, will be
for relief from import duties and taxes.
bailable eligible liable negligible
10 The Customs Co-operation Council aims to develop a strategy to the role of Customs in the management of humanitarian relief
operations for emergency situations of natural disasters.
confine curtail enhance inflate
11 John D. Sutter, the columnist for CNN Opinion raised a question “ Is it fair to paint the super-rich as a homogenous set of villains?” In
other words, “Should we the rich?”
extol expunge rebuff vilify
12 The Japanese government has recently announced to raise the sales tax from 5% to 8% from 1 April, 2014 and many policymakers
believed that such will be key to reducing Japan's public debt.
click crash hike march
13 Cargo declaration, a.k.a. cargo manifests, refers to the information submitted _______ to or on arrival or departure of a means of transport
for commercial use.
adhere open prior subject
14 GATT and WTO stand for _______ respectively.
Generic Agreement on Taxes and Transaction and World Tariff Organization
General Agreement on Tariffs and Trade and World Trade Organization
General Accord on Trade and Taxes and Worldwide Transactions Organization
Gregarious Association of Transection and Trade and Worldwide Taxation Organization
15 Arriving passengers should follow the Green Channel if they have nothing to _______.
deform decease deliberate declare
16 Commodities brought in by passengers that are subject to customs tax are called _______.
tax-free goods dutiable goods non-dutiable goods tax-exempt goods
17 An important part of a customs officer’s job is to stop illegal _______ of firearms.
snorkeling smothering smuggling snorting
18 Contrabands are _______.
gangs that monopolize the import and export of certain goods items purchased from unauthorized dealers
rare products that are sold only to the highest bidder goods that are brought into or taken out of a country illegally
19 The National Health Program is partially funded by payroll tax _______ employers and employees.
leveled on levied on leased to lifted upon
20 An assessor is _______.
a temporary employee who takes inventory an officer who runs safety checks on imported items
a specialist who calculates the value of property a customs officer who confiscates illegal goods
21 If you owe income tax to the government, the last day to _______ is May 31.
return your tax file file your return tax return your file tax file your tax return
22 The extra amount you paid will be _______ to your account in 30 days.
credited certified conformed composed
23 The acronym VAT stands for _______.
value added taxonomy value added tax varied advanced taxation valuable additional tax
24 The U.S. Congress has set a debt _______ for government spending beyond which the Treasury will not be able to pay its obligations.
floor spire basement ceiling
25 To audit the company’s books means to _______.
do a complete and careful examination of the financial records of a business
listen to the company’s recordings
audition for a role in the company’s orchestra
autograph books published by the employees