Examly題庫立即開始練習
專責報關人員普通考試-專責報關人員關務英文11338單選題

According to the Articles 3 and 5, Regulations Governing Issuance of Certificates of Origin and Certificates of Processing, which of the followings is used to calculate the added value of products?

A(Export price of product - Prices of directly and indirectly imported raw materials and components) ÷ Export price of product.正確答案
B(Export price of product - Prices of directly and indirectly imported raw materials and components and labor cost) ÷ Market price of product.
C(Export price of product and freight - Prices of directly and indirectly imported raw materials and components and freight) ÷ Export price of product.
D(Export price of product and insurance - Prices of directly and indirectly imported raw materials and components) ÷ Market price of product.
答案與詳解
A
正確答案
產品附加價值率公式:(出口價格 - 直接及間接進口原物料及零件價格) ÷ 出口價格,答案選 A。

為什麼答案是 A

正確公式:(出口價格 - 直接及間接進口原物料及零件價格) ÷ 出口價格。此為原產地證明書簽發辦法規定的標準附加價值率計算方式。

考點:標準公式考點:多扣人工+分母錯考點:誤加運費考點:誤加保險+分母錯
載入中…

關務英文 相關題目

想練更多關務英文考古題?

Examly 收錄 38 萬+ 道歷屆題目,每題都有像這樣的精選詳解。免費下載,立即開練。

Download on theApp Store即將推出Google Play
黑皮