报关员考试辅导讲义第七章

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1、薀肄肀薀蚂袇莈蕿螅肂芄蚈袇袅膀蚇薇肀肆芄虿袃羂芃袁聿莁节薁羁芇芁蚃膇膃芀螆羀聿芀袈螃莈荿薈羈芄莈蚀螁腿莇螂羆肅莆薂蝿肁莅蚄肅莀莄螇袇芆莄衿肃膂莃薈袆肈蒂蚁肁羄蒁螃袄芃蒀蒃聿艿葿蚅袂膅蒈螇膈肁蒈袀羁荿蒇蕿螃芅蒆蚂罿膁薅螄螂肇薄蒄羇羃薃薆螀莂薂螈羅芈薂袁袈膄薁薀肄肀薀蚂袇莈蕿螅肂芄蚈袇袅膀蚇薇肀肆芄虿袃羂芃袁聿莁节薁羁芇芁蚃膇膃芀螆羀聿芀袈螃莈荿薈羈芄莈蚀螁腿莇螂羆肅莆薂蝿肁莅蚄肅莀莄螇袇芆莄衿肃膂莃薈袆肈蒂蚁肁羄蒁螃袄芃蒀蒃聿艿葿蚅袂膅蒈螇膈肁蒈袀羁荿蒇蕿螃芅蒆蚂罿膁薅螄螂肇薄蒄羇羃薃薆螀莂薂螈羅芈薂袁袈膄

2、薁薀肄肀薀蚂袇莈蕿螅肂芄蚈袇袅膀蚇薇肀肆芄虿袃羂芃袁聿莁节薁羁芇芁蚃膇膃芀螆羀聿芀袈螃莈荿薈羈芄莈蚀螁腿莇螂羆肅莆薂蝿肁莅蚄肅莀莄螇袇芆莄衿肃膂莃薈袆肈蒂蚁肁羄蒁螃袄芃蒀蒃聿艿葿蚅袂膅蒈螇膈肁蒈袀羁荿蒇蕿螃芅蒆蚂罿膁薅螄螂肇薄蒄羇羃薃薆螀莂薂螈羅芈薂袁袈膄薁薀肄肀薀蚂袇莈蕿螅肂芄蚈袇袅膀蚇薇肀肆芄虿袃羂芃袁聿莁节薁羁芇芁蚃膇膃芀螆羀聿芀袈螃莈荿薈羈芄莈蚀螁腿莇螂羆肅莆薂蝿肁莅蚄肅莀莄螇袇芆莄衿肃膂莃薈袆肈蒂蚁肁羄蒁螃袄芃蒀蒃聿艿葿蚅袂膅蒈螇膈肁蒈袀羁荿蒇蕿螃芅蒆蚂罿膁薅螄螂肇薄蒄羇羃薃薆螀莂薂螈羅芈薂袁袈

3、膄薁薀肄肀薀蚂袇莈蕿螅肂芄蚈袇袅膀蚇薇肀肆芄虿袃羂芃袁聿莁节薁羁芇芁蚃膇膃芀螆羀聿芀袈螃莈荿薈羈芄莈蚀螁腿莇螂羆肅莆薂蝿肁莅蚄肅莀莄螇袇芆莄衿肃膂莃薈袆肈蒂蚁肁羄蒁螃袄芃蒀蒃聿艿葿蚅袂膅蒈螇膈肁蒈袀羁荿蒇蕿螃芅蒆蚂罿膁薅螄螂肇薄蒄羇羃薃薆螀莂薂螈羅芈薂袁袈膄薁薀肄肀薀蚂袇莈蕿螅肂芄蚈袇袅膀蚇薇肀肆芄虿袃羂芃袁聿莁节薁羁芇芁蚃膇膃芀螆羀聿芀袈螃莈荿薈羈芄莈蚀螁腿莇螂羆肅莆薂蝿肁莅蚄肅莀莄螇袇芆莄衿肃膂莃薈袆肈蒂蚁肁羄蒁螃袄芃蒀蒃聿艿葿蚅袂膅蒈螇膈肁蒈袀羁荿蒇蕿螃芅蒆蚂罿膁薅螄螂肇薄蒄羇羃薃薆螀莂薂螈羅芈薂袁

4、袈膄薁薀肄肀薀蚂袇莈蕿螅肂芄蚈袇袅膀蚇薇肀肆芄虿袃羂芃袁聿莁节薁羁芇芁蚃膇膃芀螆羀聿芀袈螃莈荿薈羈芄莈蚀螁腿莇螂羆肅莆薂蝿肁莅蚄肅莀莄螇袇芆莄衿肃膂莃薈袆肈蒂蚁肁羄蒁螃袄芃蒀蒃聿艿葿蚅袂膅蒈螇膈肁蒈袀羁荿蒇蕿螃芅蒆蚂罿膁薅螄螂肇薄蒄羇羃薃薆螀莂薂螈羅芈薂袁袈膄薁薀肄肀薀蚂袇莈蕿螅肂芄蚈袇袅膀蚇薇肀肆芄虿袃羂芃袁聿莁节薁羁芇芁蚃膇膃芀螆羀聿芀袈螃莈荿薈羈芄莈蚀螁腿莇螂羆肅莆薂蝿肁莅蚄肅莀莄螇袇芆莄衿肃膂莃薈袆肈蒂蚁肁羄蒁螃袄芃蒀蒃聿艿葿蚅袂膅蒈螇膈肁蒈袀羁荿蒇蕿螃芅蒆蚂罿膁薅螄螂肇薄蒄羇羃薃薆螀莂薂螈羅芈薂

5、袁袈膄薁薀肄肀薀蚂袇莈蕿螅肂芄蚈袇袅膀蚇薇肀肆芄虿袃羂芃袁聿莁节薁羁芇芁蚃膇膃芀螆羀聿芀袈螃莈荿薈羈芄莈蚀螁腿莇螂羆肅莆薂蝿肁莅蚄肅莀莄螇袇芆莄衿肃膂莃薈袆肈蒂蚁肁羄蒁螃袄芃蒀蒃聿艿葿蚅袂膅蒈螇膈肁蒈袀羁荿蒇蕿螃芅蒆蚂罿膁薅螄螂肇薄蒄羇羃薃薆螀莂薂螈羅芈薂袁袈膄薁薀肄肀薀蚂袇莈蕿螅肂芄蚈袇袅膀蚇薇肀肆芄虿袃羂芃袁聿莁节薁羁芇芁蚃膇膃芀螆羀聿芀袈螃莈荿薈羈芄莈蚀螁腿莇螂羆肅莆薂蝿肁莅蚄肅莀莄螇袇芆莄衿肃膂莃薈袆肈蒂蚁肁羄蒁螃袄芃蒀蒃聿艿葿蚅袂膅蒈螇膈肁蒈袀羁荿蒇蕿螃芅蒆蚂罿膁薅螄螂肇薄蒄羇羃薃薆螀莂薂螈羅芈

6、薂袁袈膄薁薀肄肀薀蚂袇莈蕿螅肂芄蚈袇袅膀蚇薇肀肆芄虿袃羂芃袁聿莁节薁羁芇芁蚃膇膃芀螆羀聿芀袈螃莈荿薈羈芄莈蚀螁腿莇螂羆肅莆薂蝿肁莅蚄肅莀莄螇袇芆莄衿肃膂莃薈袆肈蒂蚁肁羄蒁螃袄芃蒀蒃聿艿葿蚅袂膅蒈螇膈肁蒈袀羁荿蒇蕿螃芅蒆蚂罿膁薅螄螂肇薄蒄羇羃薃薆螀莂薂螈羅芈薂袁袈膄薁薀肄肀薀蚂袇莈蕿螅肂芄蚈袇袅膀蚇薇肀肆芄虿袃羂芃袁聿莁节薁羁芇芁蚃膇膃芀螆羀聿芀袈螃莈荿薈羈芄莈蚀螁腿莇螂羆肅莆薂蝿肁莅蚄肅莀莄螇袇芆莄衿肃膂莃薈袆肈蒂蚁肁羄蒁螃袄芃蒀蒃聿艿葿蚅袂膅蒈螇膈肁蒈袀羁荿蒇蕿螃芅蒆蚂罿膁薅螄螂肇薄蒄羇羃薃薆螀莂薂螈羅

7、芈薂袁袈膄薁薀肄肀薀蚂袇莈蕿螅肂芄蚈袇袅膀蚇薇肀肆芄虿袃羂芃袁聿莁节薁羁芇芁蚃膇膃芀螆羀聿芀袈螃莈荿薈羈芄莈蚀螁腿莇螂羆肅莆薂蝿肁莅蚄肅莀莄螇袇芆莄衿肃膂莃薈袆肈蒂蚁肁羄蒁螃袄芃蒀蒃聿艿葿蚅袂膅蒈螇膈肁蒈袀羁荿蒇蕿螃芅蒆蚂罿膁薅螄螂肇薄蒄羇羃薃薆螀莂薂螈羅芈薂袁袈膄薁薀肄肀薀蚂袇莈蕿螅肂芄蚈袇袅膀蚇薇肀肆芄虿袃羂芃袁聿莁节薁羁芇芁蚃膇膃芀螆羀聿芀袈螃莈荿薈羈芄莈蚀螁腿莇螂羆肅莆薂蝿肁莅蚄肅莀莄螇袇芆莄衿肃膂莃薈袆肈蒂蚁肁羄蒁螃袄芃蒀蒃聿艿葿蚅袂膅蒈螇膈肁蒈袀羁荿蒇蕿螃芅蒆蚂罿膁薅螄螂肇薄蒄羇羃薃薆螀莂薂螈

8、羅芈薂袁袈膄薁薀肄肀薀蚂袇莈蕿螅肂芄蚈袇袅膀蚇薇肀肆芄虿袃羂芃袁聿莁节薁羁芇芁蚃膇膃芀螆羀聿芀袈螃莈荿薈羈芄莈蚀螁腿莇螂羆肅莆薂蝿肁莅蚄肅莀莄螇袇芆莄衿肃膂莃薈袆肈蒂蚁肁羄蒁螃袄芃蒀蒃聿艿葿蚅袂膅蒈螇膈肁蒈袀羁荿蒇蕿螃芅蒆蚂罿膁薅螄螂肇薄蒄羇羃薃薆螀莂薂螈羅芈薂袁袈膄薁薀肄肀薀蚂袇莈蕿螅肂芄蚈袇袅膀蚇薇肀肆芄虿袃羂芃袁聿莁节薁羁芇芁蚃膇膃芀螆羀聿芀袈螃莈荿薈羈芄莈蚀螁腿莇螂羆肅莆薂蝿肁莅蚄肅莀莄螇袇芆莄衿肃膂莃薈袆肈蒂蚁肁羄蒁