2013年资产评备考练习题五(2)

  参考答案

  51. [答案] A

  52. [答案] A

  53. [答案] A

  54. [答案] A

  55. [答案] B

  56. [答案] D

  57. [答案] B

  58. [答案] D

  59. [答案] C

  60. [答案] C

  61. [答案] B

  62. [答案] D

  63. [答案] A

  64. [答案] B

  65. [答案] B

  [解析] CIF=10×(1+10%)=11(万美元)

  国内运输费=CIF×国内运输费率=11×2.5%=0.275(万美元)=0.275×6.8=1.87(万元人民币)