專責報關人員普通考試-專責報關人員關務英文114 年第 40 題單選題

If a discrepancy in the quantity or amount of bonded goods stored in a logistics center is found, and such discrepancy is due to , the goods may be approved by customs for an accounting write-off.

Athe nature of goods正確答案

Bmismanagement

Ctheft

Dirregularities in inventory accounting

答案與詳解

正確答案

保稅倉儲貨物若因『貨物本質』（如自然損耗、揮發）產生數量差異，海關可核准銷帳。

the nature of goods 指貨物本質特性，如液體揮發、易碎、自然耗損等，屬不可歸責事由，海關得核准銷帳（accounting write-off）。

考點：貨物本質耗損考點：可歸責事由考點：竊盜短少考點：帳務違規

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