货运财务英文试题及答案.docxVIP

货运财务英文试题及答案

一、单选题（每题1分，共10分）

1.WhichofthefollowingisNOTatypicalcostcategoryinfreighttransportation?

A.Fuelexpenses

B.Insurance

C.Laborcosts

D.Marketingexpenses

【答案】D

【解析】Marketingexpensesarenotatypicalcostcategoryinfreighttransportation.

2.Thetermfreightforwarderreferstoacompanythat:

A.Ownsthecargo

B.Arrangestransportationonbehalfofothers

C.Manufacturesthegoods

D.Inspectsthecargo

【答案】B

【解析】Afreightforwarderarrangestransportationonbehalfofothers.

3.WhichIncotermstermindicatesthatthesellerisresponsibleforallcostsandrisksuntilthegoodsaredeliveredtothecarrier?

A.EXW

B.FOB

C.DDP

D.CIF

【答案】C

【解析】DDP(DeliveredDutyPaid)indicatesthatthesellerisresponsibleforallcostsandrisksuntilthegoodsaredeliveredtothecarrier.

4.Thedocumentusedtoprovetheownershipofgoodsduringtransitis:

A.BillofLading

B.Invoice

C.PackingList

D.CertificateofOrigin

【答案】A

【解析】ABillofLadingisusedtoprovetheownershipofgoodsduringtransit.

5.Whichofthefollowingisacommonmethodofpaymentininternationalfreighttransactions?

A.CashonDelivery

B.LetterofCredit

C.DirectBankTransfer

D.PayPal

【答案】B

【解析】ALetterofCreditisacommonmethodofpaymentininternationalfreighttransactions.

6.Thetermfreightclassisusedto:

A.Determinetheshippingcost

B.Classifythetypeofcargo

C.Identifythecarrier

D.Assignthecargotoaspecificroute

【答案】A

【解析】Freightclassisusedtodeterminetheshippingcost.

7.Whichofthefollowingisadocumentthatliststhecontentsofashipment?

A.BillofLading

B.Invoice

C.PackingList

D.CertificateofOrigin

【答案】C

【解析】APackingListliststhecontentsofashipment.

8.Thetermperishablegoodsrefersto:

A.Goodsthatcanbeeasilydamaged

B.Goodsthathaveashortshelflife

C.Goodsthatareexpensive

D.Goodsthatareheavy

【答案】B

【解析】Perishablegoodshaveashortshelflife.

9.WhichIncotermstermmeansthebuyerisresponsibleforthecostandriskoftransportfromthepointoforigin?

A.EXW

B.FOB

C.DDP

D.CIF

【答案】A

【解析】EXW(ExWorks)meansthebuyerisresponsibleforthecostandriskoftransportfromthepointoforigin.

10.Thedocumentthatdetailsthetermsofsaleandpurchaseis:

A.BillofLading

B.Invoice

C.SalesContract