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1、PAGE 外貿(mào)業(yè)務(wù)基礎(chǔ)理論試卷(B卷) 第27頁(yè) (共12頁(yè))座位號(hào)總分復(fù)查人座位號(hào)2008年全國(guó)外貿(mào)業(yè)務(wù)員考試外貿(mào)業(yè)務(wù)基礎(chǔ)理論試卷(B卷)(考試時(shí)間:2008年5月25日 上午9:0011:00)題 號(hào)一二三四五總 分閱卷組長(zhǎng)得 分得 分評(píng)卷人復(fù)查人一、單項(xiàng)選擇題(每小題1分,共40分)1我國(guó)對(duì)外貿(mào)易救濟(jì)措施不包括(C )。A反傾銷B反補(bǔ)貼C出口信用保險(xiǎn)D建立外貿(mào)預(yù)警機(jī)制2我國(guó)目前對(duì)知識(shí)產(chǎn)權(quán)采取行政保護(hù)與(B )并重的模式。A海關(guān)保護(hù) B司法保護(hù)C自行保護(hù) D行業(yè)自律3山東食品進(jìn)出口有限公司出口20噸大蔥到日本三啟株式會(huì)社,單價(jià)為0.5美元/千克,F(xiàn)OB青島,信用證金額為10000美元。則該
2、公司最多能裝運(yùn)多少數(shù)量,最多能收入多少美元?最少能裝運(yùn)多少數(shù)量,最少能收入多少美元?( C )A20噸 10000美元;20噸 10000美元B20噸 10000美元;19噸 9500美元C21噸 10000美元;19噸 9500美元D21噸 10500美元;19噸 9500美元4若按CIF LANDED貿(mào)易術(shù)語(yǔ)成交,買賣雙方的風(fēng)險(xiǎn)劃分界限為(A )。A貨物在裝運(yùn)港越過(guò)船舷B貨物在目的港越過(guò)船舷C貨物交到目的港的碼頭D貨物交給承運(yùn)人5A生產(chǎn)者 B銷售者C經(jīng)營(yíng)者 D供貨者6中科院物理研究所以特定減免稅進(jìn)口的大型實(shí)驗(yàn)設(shè)備的海關(guān)監(jiān)管期限為(C )年。A1 B3C5D77(D)是指由于企業(yè)自身工作的過(guò)
3、失而造成的客戶流失,這種類型流失占客戶流失總量的比例最高,帶給企業(yè)的影響最壞。A自然流失 B競(jìng)爭(zhēng)流失C自動(dòng)流失 D過(guò)失流失8聯(lián)合國(guó)國(guó)際貨物銷售合同公約規(guī)定,在分批交貨合同中,如果賣方對(duì)其中任何一批貨物已構(gòu)成根本違約時(shí),而合同項(xiàng)下的各批貨物是相互依存、不可分割的,則買方可以( D)。A宣告合同對(duì)該批貨物無(wú)效B宣告合同包括該批貨物在內(nèi)的以前各批貨物無(wú)效C宣告整個(gè)合同無(wú)效D宣告合同包括該批貨物在內(nèi)的以后各批貨物無(wú)效9某生產(chǎn)型外貿(mào)企業(yè)的投資項(xiàng)目符合國(guó)家鼓勵(lì)發(fā)展的產(chǎn)業(yè)政策,取得了國(guó)家鼓勵(lì)發(fā)展的內(nèi)外資項(xiàng)目確認(rèn)書,在向當(dāng)?shù)睾jP(guān)辦理減免稅項(xiàng)目備案后準(zhǔn)備申領(lǐng)進(jìn)出口貨物征免稅證明時(shí),接到船公司的進(jìn)口設(shè)備到貨通知,
4、因海關(guān)的進(jìn)出口貨物征免稅證明尚未辦妥,不能及時(shí)報(bào)關(guān)和提貨,此時(shí),以下哪種方式是不可取的?( B )A待進(jìn)出口貨物征免稅證明批準(zhǔn)后再報(bào)關(guān)B先繳納關(guān)稅和進(jìn)口環(huán)節(jié)增值稅后報(bào)關(guān),在取得進(jìn)出口貨物征免稅證明后再向報(bào)關(guān)地海關(guān)申請(qǐng)退回關(guān)增稅C向海關(guān)申請(qǐng),以關(guān)增稅保證金形式先報(bào)關(guān),待取得進(jìn)出口貨物征免稅證明后再重新申報(bào),并退回關(guān)增稅保證金D先將貨物轉(zhuǎn)入保稅倉(cāng)庫(kù)或保稅區(qū),然后待進(jìn)出口貨物征免稅證明批準(zhǔn)后再報(bào)關(guān)10關(guān)于加工貿(mào)易合同核銷表述錯(cuò)誤的是( B )。A加工貿(mào)易合同核銷包括合同核銷與臺(tái)賬核銷兩部分BC企業(yè)憑海關(guān)簽發(fā)的銀行保證金臺(tái)賬核銷聯(lián)系單,向銀行辦理保證金臺(tái)賬的銷賬手續(xù)D實(shí)行保證金臺(tái)賬實(shí)轉(zhuǎn)的企業(yè),憑海關(guān)出
5、具的單證,向銀行申請(qǐng)退還保證金及其利息11江蘇雄華鋼卷尺廠以CFR術(shù)語(yǔ)報(bào)價(jià)出口一批鋼卷尺,如果國(guó)外客戶要求改為航空運(yùn)輸時(shí),應(yīng)采用( C )術(shù)語(yǔ)為宜。AFCA BCIPCCPT DDDP12廣交會(huì)從第( B )屆開始,改名為中國(guó)進(jìn)出口商品交易會(huì)。A100 B101 C102 D10313D/A付款條件下,出口商業(yè)匯票上的受票人應(yīng)是( D)。A代收行 B托收行C出口商 D進(jìn)口商14( C )A裝368箱 B裝384箱 C裝432箱 D裝456箱15海關(guān)放行貨物后,出口貨物發(fā)貨人或其代理人憑借( B )將出口貨物裝運(yùn)到運(yùn)輸工具上離境。A報(bào)關(guān)單海關(guān)作業(yè)聯(lián)B蓋有“海關(guān)放行章”的出口裝貨憑證C納稅憑證D報(bào)
6、關(guān)單企業(yè)留存聯(lián)16該海運(yùn)提單應(yīng)由( B)進(jìn)行背書。A第一受益人B第二受益人C開證行D開證申請(qǐng)人17根據(jù)UCP600規(guī)定,若信用證中無(wú)其他規(guī)定,商業(yè)發(fā)票必須以( D )為抬頭。A開證行 B受益人C付款行 D開證申請(qǐng)人18以下支付方式對(duì)進(jìn)口商的風(fēng)險(xiǎn)而言從大到小的排列順序是( C)。AD/A30%后T/T+70%L/C at sightD/P at sight裝運(yùn)前T/TBD/AD/P at sight30%后T/T+70%L/C at sight裝運(yùn)前T/TC裝運(yùn)前T/TD/P at sight30%后T/T+70%L/C at sightD/AD裝運(yùn)前T/T30%后T/T+70%L/C at s
7、ightD/P at sightD/A19船舶在航行途中因故擱淺船長(zhǎng)為了解除船貨的共同危險(xiǎn),有意、合理地將部分貨物拋入海中,使船舶起浮,繼續(xù)航行至目的港。擱淺和拋貨造成的損失(D )。A都屬共同海損B前者屬共同海損,后者屬單獨(dú)海損C都屬單獨(dú)海損D前者屬單獨(dú)海損,后者屬共同海損20出口收匯核銷登記的環(huán)節(jié)包括:到有關(guān)部門辦理“中國(guó)電子口岸”企業(yè)法人IC卡和企業(yè)操作員IC卡電子認(rèn)證手續(xù);向外匯局提交所需的相關(guān)材料;到海關(guān)辦理“中國(guó)電子口岸”入網(wǎng)手續(xù);出口企業(yè)取得出口經(jīng)營(yíng)資格;外匯局審核材料,審核無(wú)誤后,為出口企業(yè)辦理登記手續(xù),建立出口企業(yè)電子檔案信息。正確的出口收匯核銷登記流程的順序是( D )。A
8、BCD21defective condition of the( C ).Avessel BB/L itselfCshipment Dvoyage22An exporter sells goods to a customer abroad on FOB and on CFR terms by L/C. Who is responsible for the freight charges in each?( C)ABeneficiary; applicantBSeller; buyerCBuyer; sellerDExporter; exporter23To whom is an endorse
9、r liable if the bill of exchange is dishonored?( A )Aa subsequent endorser or holderBthe drawerCthe payeeDa previous endorser24Before allowing goods to be exported, many countries in the world insist on( A )which allows the goods to be exported and a compulsory legal document for export.Aa shippers
10、certificateBa mates receiptCa black list certificate Dan export license25AUCP BVATCINCOTERMSDURC26Atravelers chequeBdocumentary collectionCbills of exchangeDdocumentary credit27General average belongs to( A ).Apartial lossBactual total lossCconstructive total lossDtotal loss28Unless otherwise stipul
11、ated in the credit, the minimum amount for which the insurance document must indicate the insurance cover to have been effected is the CIF value of the goods plus( B), but only when the CIF value can be determined from the documents on their face.A5% B10%C15% D20%29Athe reimbursing bankBthe negotiat
12、ing bankCthe remitting bankDthe collecting bank30The risk to the exporter in open account trading is that by surrendering the shipping documents to the importer, he( B)before he has obtained payment for them.Ais in control of the goodsBloses control of the goodsCretains control of the goodsDgives up
13、 control of the goodsQuestions from 31 to 35 are based on the following passage:A garment label is more than just a piece of fabric. It is something that draws the attention of customers to the garment. In todays times, labels actually help in selling a garment. Customers decide whether to buy a pie
14、ce of apparel or not on the basis of its label. Labels communicate to the customer what types of materials have been used in making the garment. Different manufacturers use their own special type of labels to create their own distinct identity. A label might be custom-made by a manufacturer to make
15、it unique. Beautiful, customized labels add to the beauty and style of the garment.Each brand produced by the manufacturer is usually distinguishable on the basis of a special symbol, color or word. This is reflected through the label. Garment labels can be made using several fabrics, in different t
16、ypes of finishes and can be attached to the garment in different styles. The fabrics that are commonly used in the preparation of labels are satin, damask, semi-damask and taffeta. In some cases, cotton, canvas and felt are also used in making labels. Satin is the most used fabric in preparing label
17、s. Leather labels are generally used in case of jeans and pants. PVC labels are used in pants and bags. Satin is soft on the skin and looks very pretty initially. However, it is not one of the best fabrics to be used in labels because it is very thin and can snag easily. Labels made using taffeta ar
18、e stiffer than those of satin and do not snag as easily. However, taffeta labels can irritate the skin of the customers. Damask and semi-damask are ideal fabrics for making labels. Damask labels are soft even after finishing and do not cause any irritation to the customer. Semi-damask is similar to
19、damask in feel, but it costs lesser than damask.31According to the passage, which statement is NOT true?(D )AA garment label has been a “spokesman” for the certain brand.BCA unique label adds to the beauty and attraction of the garment.DLabels are somewhat more important than the garments.32The most
20、 used fabric adopted in the labels is( C ).AfeltBsemi-damaskCsatinDleather33According to the description of the article, youre to judge the best statement below.(B ).ATaffeta labels cause irritation to the customer, but they do snag as easily.BThe feel of semi-damask and damask is similar to each ot
21、her, and the cheaper costs make the former be the most appropriate labels.CSatin labels are stiffer than those of leather which may irritate the skin of the users. DDamask labels are soft and snag easily.34The labels communicate to the customer with the information except( C).Athe material types use
22、dBthe unique style and distinct identityCthe reasons for purchasingDbeing beautiful and unique35The best title for the passage is( D ).ADIFFERENT LABELSBTHE VARIOUS FABRICS USED IN LABELSCLABELSTHE DISTICTIVE IDENTITYDTHE FUNCTIONS OF GARMENT LABELSQuestions from 36 to 40 are based on the following
23、passage:Generally, cargo is carried in containers, but sometimes it is still shipped as breakbulk cargo. During the voyage, goods may be stacked on top of or come into violent contact with other goods. And the cargo might be dragged, pushed, rolled, or dropped during unloading, while moving through
24、customs, or in transit to the final destination.Moisture is a constant concern because condensation may develop in the hold of a ship even if it is equipped with air conditioning and a dehumidifier(除濕機(jī)). Another aspect of this problem is that cargo may also be unloaded in precipitation, or the forei
25、gn port may not have covered storage facilities. Buyers are often familiar with the port systems overseas, so they will often specify packaging requirements. If the buyer does not specify this, be sure the goods are prepared using these guidelines:Pack in strong containers, adequately sealed and fil
26、led when possible.To provide proper bracing in the container, regardless of size, make sure the weight is evenly distributed.Goods should be palletized when possible containerized.Packages and packing filler should be made of moisture-resistant material.To avoid pilferage, avoid writing contents or
27、brand names on packages. Other safeguards include using straps, seals, and shrink wrapping.Observe any product-specific hazardous materials packing requirements.Normally, air shipments require less heavy packing than ocean shipments, though they should still be adequately protected, especially if th
28、ey are highly pilferable.Finally, because transportation costs are determined by volume and weight, specially reinforced and lightweight packing materials have been developed for exporting. Packing goods to minimize volume and weight while reinforcing them may save money, as well as ensure that the
29、goods are properly packed. 36Rough handling in transit will do great harm especially to(B ).Acontainerized cargoBbreakbulk cargoCpalletized goodsDnone of the above37Moisture has long been the concern in export business, of which the reasons are stated except( A ).Ahuman-caused factorsBunloading in p
30、recipitationCcondensation in the ships holdDpoor storage facilities38Packaging guidelines should be always preferred EXCEPT( C ). Awhen possible, pack in strong containers and adequately sealed and filledBmoisture-resistant materials for packages including packing filler should be usedCthe more expe
31、nsive packaging material, the betterDobserving packing requirements for any product-specific hazardous materials 39The packing of cargo delivered by air freight can be( A).Aslighter than that of the freight carried by sea Bheavier than that of the freight carried by seaCmore pilferable Dmore protect
32、ive40The major concern for the dimensions and weight of the packaging is for( C ). Athe safety Bthe volume and weightCthe costsDthe carrier得 分評(píng)卷人復(fù)查人二、多項(xiàng)選擇題(每小題1.5分,共15分,多選或少選均不得分)1以下哪種類型信用證支付方式下,指定銀行對(duì)受益人付款后無(wú)追索權(quán)?( ACD )A延期付款信用證B議付信用證C承兌信用證D即期付款信用證2必須要在企業(yè)財(cái)務(wù)部門備案,以備稅務(wù)機(jī)關(guān)核查?(ACD )A外貿(mào)企業(yè)購(gòu)貨合同 B信用證C出口貨物明細(xì)單 D出
33、口貨物裝貨單3投保海運(yùn)一切險(xiǎn)后,以下哪些風(fēng)險(xiǎn)可不用加保?( AC )A偷竊、提貨不著險(xiǎn) B交貨不到險(xiǎn)C淡水雨淋險(xiǎn) D戰(zhàn)爭(zhēng)險(xiǎn)4原產(chǎn)地標(biāo)記的評(píng)審原則有( ABCD )。A產(chǎn)品名稱應(yīng)由其原產(chǎn)地地理名稱和反映其真實(shí)屬性的通用產(chǎn)品名稱構(gòu)成B產(chǎn)品的品質(zhì)、品味、特征、特色和聲譽(yù)能體現(xiàn)原產(chǎn)地的自然環(huán)境和人文因素,并具有穩(wěn)定的質(zhì)量、悠久的歷史、良好的聲譽(yù)C在生產(chǎn)中采用傳統(tǒng)的工藝生產(chǎn)或特殊的傳統(tǒng)的生產(chǎn)設(shè)備生產(chǎn)D其原產(chǎn)地是公認(rèn)的,協(xié)商一致的并經(jīng)確認(rèn)的5獨(dú)家代理與經(jīng)銷的主要區(qū)別是(ABCD )。A當(dāng)事人關(guān)系不同B履行合同義務(wù)主體不同C承擔(dān)的風(fēng)險(xiǎn)不同D承擔(dān)的銷售義務(wù)不同6以下哪些貿(mào)易術(shù)語(yǔ)項(xiàng)下,賣方需承擔(dān)國(guó)外運(yùn)費(fèi)?(BC
34、 )ADAF BDEQCDES DFOB STOWED7下列哪些方式進(jìn)口自動(dòng)許可貨物時(shí),可以免領(lǐng)自動(dòng)進(jìn)口許可證?(ACD )A加工貿(mào)易項(xiàng)下進(jìn)口并復(fù)出口的(原油、成品油除外)B每批次價(jià)值不超過(guò)10000元人民幣貨樣廣告品進(jìn)口的C外商投資企業(yè)作為投資進(jìn)口的D進(jìn)入保稅倉(cāng)庫(kù)的8在出口業(yè)務(wù)中,若流通型外貿(mào)企業(yè)的外貿(mào)業(yè)務(wù)員接受國(guó)外客戶略低于我方發(fā)盤的還盤價(jià),卻還要實(shí)現(xiàn)預(yù)期的總利潤(rùn),可以采取的措施包括(ABCD )。A要求國(guó)內(nèi)供應(yīng)商降低價(jià)格B要求國(guó)外客戶增加訂單量C節(jié)約業(yè)務(wù)定額費(fèi)D縮短付款時(shí)間9來(lái)料加工貿(mào)易合同的審批需要提供的申請(qǐng)文件有(ACD )。A加工貿(mào)易合同申報(bào)表B驗(yàn)資報(bào)告C加工企業(yè)生產(chǎn)能力證明D進(jìn)口
35、料件申請(qǐng)備案清單10以下哪些樣品是屬于磋商階段涉及的樣品?( ABC )ATest sampleBModified sampleCApproved sampleDPre-production sample得 分評(píng)卷人復(fù)查人三、判斷題(每小題1分,共15分,對(duì)的打,錯(cuò)的打)1( )2( )3貨物原產(chǎn)地實(shí)質(zhì)性改變的確定標(biāo)準(zhǔn),以從價(jià)百分比為基本標(biāo)準(zhǔn);從價(jià)百分比不能反映實(shí)質(zhì)性改變的,以稅則歸類改變、制造或者加工工序等為補(bǔ)充標(biāo)準(zhǔn)。( )4根據(jù)UCP600規(guī)定,如果從單據(jù)中不能確定CIF或CIP價(jià)格,投保金額必須基于要求承付或議付的金額,或者基于發(fā)票上顯示的貨物總值來(lái)計(jì)算,兩者之中取金額高者。( )5中國(guó)
36、出口信用保險(xiǎn)公司目前所開辦的中長(zhǎng)期出口信用保險(xiǎn)業(yè)務(wù)主要有:出口買方信貸保險(xiǎn)和出口賣方信貸保險(xiǎn)。( )6在EXW貿(mào)易術(shù)語(yǔ)下,買方負(fù)責(zé)辦理出口批件。( )7在外貿(mào)企業(yè)兌現(xiàn)劃線支票時(shí),只能采用銀行轉(zhuǎn)賬方式結(jié)算。( )8在出口業(yè)務(wù)中,樣品制作費(fèi)都是由生產(chǎn)廠家承擔(dān)。( )9德國(guó)產(chǎn)品安全認(rèn)證GS遵循自愿認(rèn)證的原則。( )10()11客戶細(xì)分是進(jìn)出口商提高對(duì)客戶管理水平的重要工作內(nèi)容,只有準(zhǔn)確、深入地客戶細(xì)分,才能保證客戶的不同需求得以滿足。( )12若( )13若信用證中要求保險(xiǎn)單,則受益人既可提交保險(xiǎn)單也可提交保險(xiǎn)憑證。( )14An arbitration award is final and bin
37、ding upon both parities, therefore, if one party doesnot get satisfied with the award, it cannot refer the case to the court, so long as thearbitration procedures are legal.()15In adocumentary credit, terms such as “divisible”, “assignable”, and “transmissible”carry the same meaning and have the sam
38、e effect as the term “transferable” and areinterchangeably used with such a term.( )得 分評(píng)卷人復(fù)查人四、簡(jiǎn)答題(每小題5分,共20分)1請(qǐng)簡(jiǎn)述加工貿(mào)易貨物的特點(diǎn)和單耗核定的原則。加工貿(mào)易貨物的特點(diǎn):(1)利用進(jìn)口料件加工的成品必須復(fù)運(yùn)出境,不在國(guó)內(nèi)最后使用、消費(fèi)。(1分)(2)出口成品與進(jìn)口料件直接相關(guān),是對(duì)進(jìn)口料件本身進(jìn)行加工得到的產(chǎn)品。(1分)(3)暫免納稅。進(jìn)口時(shí)暫時(shí)不辦理繳納關(guān)稅的手續(xù)。等到貨物最后確定流向后,海關(guān)再?zèng)Q定征稅或免稅。(1分)單耗核定的原則:“據(jù)實(shí)核銷”的原則(1分),即在單耗標(biāo)準(zhǔn)范圍內(nèi)
39、,各地海關(guān)按加工企業(yè)生產(chǎn)加工的實(shí)際核定、核銷單耗。(1分)2請(qǐng)寫出審證的步驟以及改證的業(yè)務(wù)流程。審證的步驟:熟悉外貿(mào)合同各條款內(nèi)容;(0.5分)對(duì)照外貿(mào)合同條款,按照可操作性原則,逐條審核信用證各條款;(0.5分)核對(duì)外貿(mào)合同,有無(wú)信用證漏開的外貿(mào)合同條款;(0.5分)列出信用證中的不符條款。(0.5分)改證的業(yè)務(wù)流程:受益人給開證申請(qǐng)人發(fā)改證函,協(xié)商改證事宜;(0.5分)協(xié)商一致后,開證申請(qǐng)人填寫改證申請(qǐng)書,向開證行提出改證申請(qǐng);(1分)開證行同意后,向信用證的原通知行發(fā)信用證修改書,即MT707;(0.5分)原通知行給受益人信用證修改通知書和信用證修改書,進(jìn)行信用證修改通知。(1分)3請(qǐng)比
40、較流通型外貿(mào)企業(yè)的外貿(mào)業(yè)務(wù)員在做代理進(jìn)出口業(yè)務(wù)時(shí)與做自營(yíng)進(jìn)出口業(yè)務(wù)時(shí)的工作任務(wù)有何差異。(1)對(duì)于流通型外貿(mào)企業(yè),代理出口業(yè)務(wù)與自營(yíng)出口業(yè)務(wù)相比:外貿(mào)業(yè)務(wù)員增加了與委托人簽訂委托代理出口協(xié)議工作(0.5分),減少了簽訂出口合同及之前的工作環(huán)節(jié)(0.5分),減少了出口退稅工作環(huán)節(jié)(0.5分),這兩部分工作由委托方辦理。(2)對(duì)于流通型外貿(mào)企業(yè),代理進(jìn)口業(yè)務(wù)與自營(yíng)進(jìn)口業(yè)務(wù)相比:若委托人自己對(duì)外磋商并簽訂進(jìn)口合同(0.5分),則外貿(mào)業(yè)務(wù)員減少了簽訂進(jìn)口合同及之前的工作環(huán)節(jié)(0.5分),增加了簽訂委托代理進(jìn)口協(xié)議(0.5分)、開證前向委托人收取保證金等工作環(huán)節(jié)(0.5分)。 若委托人沒(méi)有國(guó)外客戶,委托外貿(mào)企業(yè)尋找國(guó)外客戶并進(jìn)行進(jìn)口磋商簽訂進(jìn)口合同(0.5分),則增加了簽訂委托代理進(jìn)口協(xié)議(0.5分)、開證前向委托人收取保證金等工作環(huán)節(jié)(0.5分)。增加了簽訂委托代理進(jìn)口協(xié)議、開證前向委托人收取保證金等工作環(huán)節(jié)4請(qǐng)簡(jiǎn)述銀行擔(dān)保提貨的業(yè)務(wù)背景和具體做法。業(yè)務(wù)背景:貨物比正本提單先到目的港(1分),若等收到正本提單再提貨,會(huì)導(dǎo)致因不能及時(shí)進(jìn)口報(bào)關(guān)產(chǎn)生的滯報(bào)金、疏港費(fèi)等費(fèi)用
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