国际货运代理专业英语题库5-0-6
2016国际货运代理考试英语真题及答案
2016国际货运代理考试专业英语真题及答案一、单选题。
1. An NVOCC probably provides ( )A. tramp serviceB. consolidation serviceC. a vessel operated by itselfD. flight service答案：B2. The cargo manifest is prepared by ( )A. shipperB. carrier’s agentC. consigneeD. freight forwarder答案：B3. Which of the following documents can be used to exchange for the bill of lading ( )A. cargo manifestB. shipping noteC. delivery orderD. mate’s receipt答案：D4. Non-conference lines have no ( )A. fixed itineraryB. common tariffC. regular serviceD. vessel of theirs答案：B5.( )is subsequently exchanged for the marine bill of lading. ( )A. Booking noteB. Delivery orderC. Mate’s receiptD. Cargo manifest答案：C分析：参考书中大副收据的内容，这句话是书中的原话。
大幅收据以后可用来换取提单。
6.The booking note is issued by the ( ) requesting allocation of shipping space.A. carrier to the agentB. carrier to the shipperC. shipper to the carrierD. carrier to the consignee答案：C分析：参考书中托运单的内容(shipping note), 托运单是由托运人签发给承运人要求分配舱位的单据二、多选题1.Conference lines have ( )A. fixed itineraryB. common tariffC. regular serviceD. stable freight rates答案：ABCD2.Tramp service have no ( )A. fixed itineraryB. common routeC. negotiated rateD. regular service答案：ABC3.Sea waybill is ( )A. a non-negotiable documentB. negotiable documentsC. named consigneeD. issued by shipper答案：AC4.Normally the marine bill of lading has three functions, namely ( ).A. evidence of the contract of carriageB. a receipt of goodsC. a document of title to the goodsD. the contract of carriage答案：ABC分析：提单的三大功用是：海上货物合同的运输证明;货物交付给承运人的收据;物权凭证三、判断题。
国际货运代理《新编国际货运代理专业英语》过关必做习题集MarineCargoTransporta
国际货运代理《新编国际货运代理专业英语》过关必做习题集MarineCargoTransportaUnit5Marine Cargo Transportation一、单项选择题（以下各小题所给出的4个选项中，只有1项最符合题目要求，请将正确选项的代码填入括号内）1．The ocean bill of lading serves as evidence of the contract of carriage of goods（）.[2014年真题]A．by roadB．by railC．by airD．by sea【答案】D【解析】海运提单的作用包括：①它是承运人应托运人的要求所签发的货物收据，表明承运人已按提单所列内容收到货物；②它是一种货物所有权的凭证；③它是承运人与托运人之间订立的海上货物运输合同的证明。
2．There are several forms of bills of lading such as straight bill of lading, shipped bill of lading,clean bill of lading and order bill of lading etc.（）confirms that the goods are actually loaded on board the vessel.[2014年真题] A．Straight bill of lading B．Shipped bill of ladingC．Clean bill of ladingD．Order bill of lading【答案】B【解析】“已装船提单”是指承运人在货物已经装上指定船舶后所签发的提单。
A项，记名提单是指提单上的收货人栏内填明特定收货人名称的提单；C项，清洁提单是指货物在装船时表面状况良好，承运人在提单上不带有明确宣称货物受损及／或包装有缺陷状况的不良批注的提单；D项，指示提单是指提单上的收货人栏内填写“凭指示”（to order）或“凭某某人指示”（to the order of…）字样的提单。
新编国际货运代理专业英语
新编国际货运代理专业英语New International Freight Forwarding Professional EnglishUnit 1 Introduction to International Freight Forwarding1.1 Definition and Functions of International Freight Forwarding 1.2 Main Participants in International Freight Forwarding1.3 Types of International Freight Forwarding Services1.4 Overview of International Trade and TransportationUnit 2 Documentation in International Freight Forwarding2.1 Bill of Lading and Its Types2.2 Air Waybill2.3 Consignment Note2.4 Packing List2.5 Certificate of OriginUnit 3 Transportation Modes in International Freight Forwarding 3.1 Sea Freight Transportation3.2 Air Freight Transportation3.3 Road Freight Transportation3.4 Rail Freight Transportation3.5 Multimodal TransportationUnit 4 Customs Clearance in International Freight Forwarding 4.1 Customs Regulations and Procedures4.2 Import and Export Declarations4.3 Tariffs and Duties4.4 Customs Duty Calculation4.5 Customs Exemptions and Special ProgramsUnit 5 Logistics Management in International Freight Forwarding 5.1 Supply Chain Management5.2 Inventory Management5.3 Warehousing and Distribution5.4 Risk Management in Logistics5.5 Emerging Trends in LogisticsUnit 6 International Trade Terms and Incoterms6.1 International Trade Terms and Definitions6.2 Incoterms - International Commercial Terms6.3 Incoterms 2020 Updates and Changes6.4 Role of Incoterms in International Freight Forwarding6.5 Case Studies of Incoterms UsageUnit 7 International Finance and Payment in Freight Forwarding 7.1 Trade Financing Methods7.2 Letters of Credit7.3 Documentary Collections7.4 Documentary Credits and UCP 6007.5 Payment Methods and Risk MitigationUnit 8 Insurance and Claims in International Freight Forwarding 8.1 Marine Insurance and Coverage8.2 Cargo Insurance Policies and Terms8.3 Claims Handling and Procedures8.4 Claims Settlement and Compensation8.5 Dispute Resolution MechanismsUnit 9 Quality Management in International Freight Forwarding 9.1 Quality Assurance and Quality Control9.2 ISO 9001 Certification9.3 Process Improvement in Freight Forwarding9.4 Key Performance Indicators for Freight Forwarding9.5 Customer Satisfaction and FeedbackUnit 10 Emerging Technologies in International Freight Forwarding10.1 Digitalization and Automation in Logistics10.2 Internet of Things (IoT) in Freight Forwarding10.3 Blockchain Technology in Supply Chain10.4 Artificial Intelligence (AI) in Logistics10.5 Future Perspectives and Challenges in Freight Forwarding。
国际货运代理《新编国际货运代理专业英语》过关必做习题集Land Freight Transport【
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圣才电子书
货物运输的主要手段。
十万种考研考证电子书、题库视频学习平台
7 ． Road transport of goods is the principal means of transport in many countries due to the low threshold infrastructure requirements.The advantages of road transport do not include（ ）.
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圣才电子书
即转运成本。
十万种考研考证电子书、题库视频学习平台
9．Many businesses ship their products by rail ifthey are shipping long distance because it can be（ ）to ship in large quantities by rail than by truck．
5 ． Traditionally, large shippers build factories and warehouses near rail lines and have a section of track on their property called a （ ） where goods are loaded on to or unloaded from rail cars.
8 ． Moving goods by rail often involves （ ） costs, particularly when the shipper or receiver lack direct rail access.
国际货运代理从业资格考试英语模拟题5答案.
全国国际货运代理从业人员岗位专业证书考试国际货代英语仿真题五答案英语试卷I一.单项选择题CBCAC BACDA BADAC二.判断题BAABB BAAAB BABAB BBAAA三.多项选择题AB AD ABCD ABCD ABC BCD AB ABCD CD ACD四.完形填空题AACBD BABAD英语试卷II一.英译汉1.The Customs General Administration海关总署2.Customs establishment海关关点3.Import and Export tariff进出口税则4.Appointment and removal任命和免职5.Tariff reduction and exemption关税减免6.enact statute颁布法令7.inward and outward luggage进出境行李8.over-landed cargo溢卸货物9.short-landed cargo短卸货物10.shut-out cargo退关货物二.汉译英1.maritime transport海上运输2.general cargo ship普通货船bined carrier兼用船sh-lighter子母船5.liner in charter班轮运输6.tramper in charter租船运输7.shipping circle海运界8.charter party租船合同9.dead weight tonnage载重吨10.air cargo tariff航空货物运价表三、.英文单证操作题SALES CONTRACTCONTRACT NO.:CH2010501DATE:FEBRUARY15，2010THE SELLERS:SHANGHAI AAA IMPORT AND EXPORT CO.,LTD.THE BUYERS:SINGAPORE BBB TRADING CO.,LTD.GOODS:100%COTTON SHIRTQUANTITY:200CARTONS OF40PCS EACH,TOTAL WEIGHT20000KGS,TOT AL MEASUREMENT28CBMPRICE TERMS:CIF SINGAPORE USD2000EACH CARTONAMOUNT:USD400,000.-TIME OF SHIPMENT:TO BE SHIPPED ON OR ABOUT APRIL10，2010LOADING AND DISCHARGE PORTS:FROM SHANGHAI,CHINA TO SINGAPO REPARTIAL SHIPMENT AND TRANSSHIPMENT:NOT ALLOWEDINSURANCE:TOBE EFFECTED BY THE SELLER FOR110PCT OF CIF VALU EAGINST ALL RISKS AND WAR RISK AS PER CIC OF THE PICC DATED01/0 1/1981TERMS OF PAYMENT:THE BUYER SHALL OPEN THROUGH A BANK ACCE PTALE TO THE SELLER AN IRREVOCABLE SIGHT LETTER OF CREDIT TO REA CH THE SELLER30DAYS BEFORE THE SHIPMENT AND TO REMAIN VALID FO R NEGOTIATION IN CHINA UNTIL THE15TH DAY AFTER THE FORESAID TIME OF SHIPMENT根据上述所提供的国际货物买卖合同主要条款，对信用证和托运单的内容进行审核，将错误的项目划掉，并填写正确的内容。
2021国际货运代理考试英语模拟试题及答案
2021国际货运代理考试英语模拟试题及答案汉译英(50%)1.记名提单2.指示提单3.已装船提单4.清洁提单5.直达提单6.转船提单7.联运提单8.可议付提单9.唛头10.货物描述11.海上运输12.普通货船13.兼用船14.子母船15.班轮运输16.租船运输17.海运界18.租船合同19.载重吨20.航空货物运价表21.普通货物运价22.特殊货物运价23.等级货物运价24.最低运价25.正常费率26.整箱货27.拼箱货28.集装箱货运站29.集装箱堆场30.多式联运31.海牙规则32.海牙-维斯比规则33.汉堡规则34.毛重35.净重36.空白背书37.海关手续38.报关单据39.海关监管区40.扣留物品凭证41.加工贸易手册42.暂准进口单证册43.复出口44.进出口程序45.平安险46.水渍险47.一切险48.罢工、*和民变险49.保险单参考答案： 1. straight bill of lading 记名提单2. order bill of lading 指示提单3. on-board bill of lading 已装船提单4. clean bill of lading 清洁提单5. direct bill of lading 直达提单6. transshipment bill of lading 转船提单7. through bill of lading 联运提单8. negotiable bill of lading 可议付提单9. shipping mark 唛头10. description of goods 货物描述11. maritime transport 海上运输12. general cargo ship 普通货船13. combined carrier 兼用船14. lash-lighter 子母船15. liner in charter 班轮运输16. tramper in charter 租船运输17. shipping circle 海运界18. charter party 租船合同19. dead weight tonnage 载重吨20. air cargo tariff 航空货物运价表21. general cargo rate 普通货物运价22. specific commodity rate 特殊货物运价23. class rate 等级货物运价24. minimum charge 最低运价25. normal rate 正常费率26. full container load 整箱货27. less than full container load 拼箱货28. container freight station 集装箱货运站29. container yard 集装箱堆场30. intermodel cargo transport 多式联运31. the Hague Rules 海牙规则32. the Hague Visby Rules 海牙-维斯比规则33. the Hamburg Rules 汉堡规则34.gross weight 毛重35. net weight 净重36. blank endorsed 空白背书37. Customs formality 海关手续38. documents for declaration 报关单据39. Customs supervision territory 海关监管区40. detention ticket 扣留物品凭证41. booking reference handbook 加工贸易手册42. ATA Carnet 暂准进口单证册43. Re-exportation 复出口44. import and export procedure 进出口程序45. FPA (free from particular average) 平安险46. WPA(with particular average)水渍险47. All risks 一切险48. SRCC (strike, riots and civil commotions) 罢工、*和民变险49. insurance policy 保险单。
国际货运代理考试英语练习题含答案
国际货运代理考试英语练习题含答案2016国际货运代理考试英语练习题（含答案）1. The booking note is issued by the ____ requesting allocation of shipment space. (C)A. carrier to the agentB. carrier to the shipperC. shipper to the carrierD. carrier to consignee2. AN NVOCC is a (n) ____ who operates regular scheduled services. (B)A. shipperB. carrierC. receiverD. charterer3. To the actual shipper, the NVOCC is a ____ while to the actual carrier, he is a ___. (B)A. actual carrier……carrierB. carrier……shipperC. shipper……carrierD. carrier……consignee4. The ____ is issued by the shipper to the carrier requesting allocation of shipment space. (C)A. cargo manifestB. mate’s receiptC. booking noteD. delivery order5. When the goods arrives at the port of destination, the_____ issues an Arrival Notice informing the notify party of the cargo discharge point and other information. (B)B. carrierC. receiverD. consignee6. All bills of lading should be signed either the___ or____. (D)A. notify party……carrierB. carrier……shipperC. consignor……consigneeD. carrier……his agent7. A document signed by the Chief Office acknowledging the receipt of cargo on board ship, and later exchanged for a B/L is called______. (B)A. sea waybillB. mate’s receiptC. booking noteD. delivery order8. Documentary credit means payment against____ instead of against______. (D)A. goods……documentsB. acceptance……confirmationC. documents……acceptanceD. documents……goods9. Detailed provisions dealing with the operation of documentary credit can be found in_____. (B)A. ICCB.UCPC. INCOTERMSD. CMR convention10. In a revocable credit, it is the____ who has the right to revoke the credit. (A)B. sellerC. advising bankD. issuing bank11. The____ bank should ensure that the seller’s documents are drawn up in accordance with the credit terms before such documents are paid for and forwards to the____ bank for final reimbursement. (C)A. issuing……negotiatingB. advising……payin gC. negotiating……issuingD. paying……advising12. _____ published by the ICC contains detailed provisions dealing with the operation of documentary credit. (B)A. Hague RulesB. UCP600C. Incoterms2000D. CMR convention13. In the practice of L/C transaction, the buyer is not required to pay for the goods until the arrival of the relevant____.(C)A. B/LB. invoiceC. documents stipulated by L/CD. L/C14. According to documentary credit, the____, on receipt of letter of credit, will have to prepare shipment of the contract goods within the delivery date. (D)A. agentB. customerD. seller【2016国际货运代理考试英语练习题（含答案）】。
2020国际货运代理人考试练习题《专业英语》(5)
2020国际货运代理人考试练习题《专业英语》（5）2020国际货运代理人考试练习题《专业英语》（5）单选题1. Which of the following risk is not the political riskin international trade?A. war riskB. cancellation of import licenseC. transfer riskD. risk of non-acceptance答案：D2. According UCP600，the terms “the end of July，2008” in the L/C shall be construed as ()A. from July 21st to July 31stB. from July 1st to July 15thC. from July 11th to July 20thD. from July 1st to July 10th答案：A3. Which of the following documents can be used to exchange for the bill of lading ( )A. mate’s receiptB. sea waybillC. shipping notesD. manifest答案：A4. Both in voyage and time chartering， the shipowner is responsible for ().A. dischargingB. fuelC. demurrageD. wages of crew答案：D5. Which of the following risks are not covered in FPA ()A. lightningB. partial lossC. general averageD. discharging at a port of distress following a sea peril答案：B6. The B/L can be issued by ()A. consignorB. notify partyC. carrierD. consignee答案：C7. Which of the following marine bills of lading cannot be transferred to third parties? ()A. Order Bills of LadingB. Straight Bills of LadingC. Shipped Bills of LadingD. Clean Bills of Lading答案：B8. Usually， the AWB is non-negotiable， the goods must be sent to the () titled in the air waybill.A. consignorB. consigneeC. carrierD. notify party答案：B9.() are rates that are applicable to named types of freight.A. Specific Commodity RatesB. Class RatesC. General Cargo RatesD. Contract FAK Rates答案：A。
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国际货运代理专业英语题库5-0-6问题：[不定项选择,共用题干题]H公司为增值税一般纳税企业，销售产品为其主营业务，适用的增值税税率为17%，材料采用实际成本进行日常核算。
该公司2012年5月31日"应交税费-应交增值税"科目借方余额为16万元，该借方余额均可用下月的销项税额抵扣。
6月份发生如下涉及增值税的经济业务：（1）购买原材料一批，增值税专用发票上注明价款为240万元，增值税额为40.8万元，公司已开出商业承兑汇票，该原材料已验收入库。
（2）建造仓库领用原材料一批，该批原材料实际成本为120万元，应由该批原材料负担的增值税额为20.4万元。
（3）销售产品一批，销售价格为80万元（不含增值税额），实际成本为64万元，提货单和增值税专用发票已交购货方，货款已收到。
该销售符合收入确认条件。
（4）用原材料对外进行长期投资，双方协议按成本作价。
该批原材料的成本和计税价格均为164万元，应交纳的增值税额为27.88万元。
（5）将自产产品一批作为福利发放给管理部门职工。
该批产品的实际成本为56万元，市场不含税售价为60万元。
（6）因管理不善丢失原材料一批，该批原材料的实际成本为40万元，增值税额为6.8万元（无需作批准后的处理）。
（7）用银行存款交纳本月增值税15万元。
要求：根据上述资料回答下列第（1）～（3）题。
关于增值税，下列表述正确的是（）。
A.A.6月份发生的销项税额为51.68万元B.6月份发生的销项税额为41.48万元C.6月份应交未交的增值税额为-3.12万元D.6月份应交未交的增值税额为7.08万元问题：[不定项选择]Y公司为增值税一般纳税企业，销售产品为其主营业务，适用的增值税税率为17%，消费税税率为10%。
存货发出采用先进先出法，期末计价采用成本与可变现净值孰低计量，并按照单个存货项目计提存货跌价准备。
2012年末，除A原材料发生减值外，其他存货均未发生减值。
该公司2012年12月31日部分账户余额资料如下：“原材科-A材料”账面余额为120万元，“存货跌价准备-A材料”账面余额为12万元。
该公司2012年1月发生如下经济业务：A.该公司2012年1月发生如下经济业务：B.1从甲公司购人生产用的A原材料一批，取得的增值税专用发票上注明的材料价款600万元，增值税税额为102万元，货款已经支付。
在购人材料过程中支付运费9万元（可按7%作为进项税额进行抵扣），A原材料已到达并验收入库。
C.2用A原材料对乙公司投资。
该批材料的账面余额为50万元，经协议，以作价60万元的A原材料换取乙公司8%的股权。
Y公司取得乙股权后，对乙公司无重大影响，该股权的公允价值无法可靠取得。
有关资产转让及产权登记手续已办理完毕。
假设该批原材料的计税价格也为60万元。
D.3销售应税消费品B产品一批，不含增值税的销售价格为2000万元，实际成本为1000万元，提货单和增值税专用发票已交购货方，货款尚未收到。
该销售已符合收入确认条件。
E.4本期建造一栋办公楼领用生产用A原材料60万元，其购入时支付的增值税为10.2万元。
该工程同时又领用本公司生产的应税消费品B产品，该产品实际成本75万元，计税价格92万元。
F.5本期从国外进口一批需要交纳消费税的商品准备在国内直接销售，商品价值100万，进口环节需要交纳消费税20万（假定不考虑增值税），采购的商品已经验收入库，货款尚未支付，税款已用银行存款支付。
G.6收回委托加工的C原材料一批并验收入库，C原材料是消费税的应税物品。
该委托加工材料上月发出，发出原材料的成本为15.2万元。
本期收回时以银行存款支付受托加工企业加工费2.8万元（不含增值税），同时支付增值税和其代收代交的消费税，但受托加工企业无法提供C原材料的同类消费品价格。
收回委托加工的C原材料用于继续生产应税消费品B产品。
H.要求：根据上述资料，回答下题。
选项B原材料应按账面价值（50-12120×50=45）结转讣入其他业务成本，选项C，消费税应通过“营业税金及附加”科目核算。
相关分录如下：选项B结转原材料账面价值借：其他业务成本45存货跌价准备5贷：原材料50选项C确认销售相关的消费税借：营业税金及附加200贷：应交税费一应交消费税200问题：[不定项选择,共用题干题]Y公司为增值税一般纳税企业，销售产品为其主营业务，适用的增值税税率为17%，消费税税率为10%。
存货发出采用先进先出法，期末计价采用成本与可变现净值孰低计量，并按照单个存货项目计提存货跌价准备。
2012年末，除A原材料发生减值外，其他存货均未发生减值。
该公司2012年12月31日部分账户余额资料如下："原材料-A材料"账面余额为120万元，"存货跌价准备-A材料"账面余额为12万元。
该公司2012年1月发生如下经济业务：（1）从甲公司购入生产用的A原材料一批，取得的增值税专用发票上注明的材料价款600万元，增值税税额为102万元，货款已经支付。
在购入材料过程中支付运费9万元（可按7%作为进项税额进行抵扣），A原材料已到达并验收入库。
（2）用A原材料对乙公司投资。
该批材料的账面余额为50万元，经协议，以作价60万元的A原材料换取乙公司8%的股权。
Y公司取得乙股权后，对乙公司无重大影响，该股权的公允价值无法可靠取得。
有关资产转让及产权登记手续已办理完毕。
假设该批原材料的计税价格也为60万元。
（3）销售应税消费品B产品一批，不含增值税的销售价格为2000万元，实际成本为1000万元，提货单和增值税专用发票已交购货方，货款尚未收到。
该销售已符合收入确认条件。
（4）本期建造一栋办公楼领用生产用A原材料60万元，其购入时支付的增值税为10.2万元。
该工程同时又领用本公司生产的应税消费品B产品，该产品实际成本75万元，计税价格92万元。
（5）本期从国外进口一批需要交纳消费税的商品准备在国内直接销售，商品价值100万，进口环节需要交纳消费税20万（假定不考虑增值税），采购的商品已经验收入库，货款尚未支付，税款已用银行存款支付。
（6）收回委托加工的C原材料一批并验收入库，C原材料是消费税的应税物品。
该委托加工材料上月发出，发出原材料的成本为15.2万元。
本期收回时以银行存款支付受托加工企业加工费2.8万元（不含增值税），同时支付增值税和其代收代交的消费税，但受托加工企业无法提供C原材料的同类消费品价格。
收回委托加工的C原材料用于继续生产应税消费品B产品。
要求：根据上述资料，回答下列第（1）～（3）题。
根据上述资料（5）、（6）下列说法不正确的有（）。
A.A.资料（5）进口商品入账价值为120万元B.资料（5）进口环节相关消费税应当计入当期损益C.资料（6）支付受托方代收代交的消费税应当计入收回原材料的入账价值D.资料（6）支付受托方代收代交的消费税应当单独确认为"应交税费-应交消费税"山东11选5 https://问题：[不定项选择]Y公司为增值税一般纳税企业，销售产品为其主营业务，适用的增值税税率为17%，消费税税率为10%。
存货发出采用先进先出法，期末计价采用成本与可变现净值孰低计量，并按照单个存货项目计提存货跌价准备。
2012年末，除A原材料发生减值外，其他存货均未发生减值。
该公司2012年12月31日部分账户余额资料如下：“原材科-A材料”账面余额为120万元，“存货跌价准备-A材料”账面余额为12万元。
该公司2012年1月发生如下经济业务：A.该公司2012年1月发生如下经济业务：B.1从甲公司购人生产用的A原材料一批，取得的增值税专用发票上注明的材料价款600万元，增值税税额为102万元，货款已经支付。
在购人材料过程中支付运费9万元（可按7%作为进项税额进行抵扣），A原材料已到达并验收入库。
C.2用A原材料对乙公司投资。
该批材料的账面余额为50万元，经协议，以作价60万元的A原材料换取乙公司8%的股权。
Y公司取得乙股权后，对乙公司无重大影响，该股权的公允价值无法可靠取得。
有关资产转让及产权登记手续已办理完毕。
假设该批原材料的计税价格也为60万元。
D.3销售应税消费品B产品一批，不含增值税的销售价格为2000万元，实际成本为1000万元，提货单和增值税专用发票已交购货方，货款尚未收到。
该销售已符合收入确认条件。
E.4本期建造一栋办公楼领用生产用A原材料60万元，其购入时支付的增值税为10.2万元。
该工程同时又领用本公司生产的应税消费品B产品，该产品实际成本75万元，计税价格92万元。
F.5本期从国外进口一批需要交纳消费税的商品准备在国内直接销售，商品价值100万，进口环节需要交纳消费税20万（假定不考虑增值税），采购的商品已经验收入库，货款尚未支付，税款已用银行存款支付。
G.6收回委托加工的C原材料一批并验收入库，C原材料是消费税的应税物品。
该委托加工材料上月发出，发出原材料的成本为15.2万元。
本期收回时以银行存款支付受托加工企业加工费2.8万元（不含增值税），同时支付增值税和其代收代交的消费税，但受托加工企业无法提供C原材料的同类消费品价格。
收回委托加工的C原材料用于继续生产应税消费品B产品。
H.要求：根据上述资料，回答下题。
本月应交消费税=200+9.2-2=207.2（万元）。
问题：[问答题,简答题]秦始皇时期修筑的唯一直道，从陕西咸阳出发，到达了哪里？问题：[问答题,简答题]陕西乾陵武则天墓碑上有几个字？。