2.We are engaged in the development of real ________.

   A.establishment

   B.state

   C.estate

3.________ you have said is very important to us.

   A.What

   B.That

   C.Whose

4.That can lead _______ a bigger personal income-tax bill.

   A.to

   B.on

   C.in

5.—                      

— According to law, they refer to transportation, construction, finance, insurance and the like.

   A.Do you know taxable services?

   B.How do you like taxable services?

   C.What do you mean by taxable services?

6.If the case reaches the criminal limit, the taxpayer my be accused _______ criminal responsibilities.

   A.at

   B.on

   C.of

7.—                      

— According to law, they refer to transportation, construction, finance, insurance and the like.

   A.Do you know taxable services?

   B.How do you like taxable services?

   C.What do you mean by taxable services?

8.If the case reaches the criminal limit, the taxpayer my be accused _______ criminal responsibilities.

   A.at

   B.on

   C.of

9.Does that include the turnover_________ in advance?

   A.to receive

   B.received

   C.receiving

11.— What is the criminal limit?

—                      

   A.The amount exceeds 10% of the amount that he should declare.

   B.My company has been fined.

   C.It depends on different taxes.

12.— What is it in particular you're interested in?

—                      .

   A.Your kitchenware, I suppose.

   B.We have placed the order.

   C.The kitchenware will be exported to the UK.

13.— What does CIF refer to?

—                          

   A.It refers to cost, investment and freight

   B.It refers to cost, insurance and flight

   C.It refers to cost, insurance and freight

14.After having seen the _________ and samples, Jenny makes the specific inquiry.

   A.category

   B.catalog

   C.calculation

15.Importing and exporting is transferring goods from one country to another while _______ attention to the laws and requirements of bringing goods out or into that country.

   A.to pay

   B.aying

   C.being paid

16.The payment is made by an irrevocable _______ letter of credit in our favor.

   A.light

   B.bright

   C.sight

18.— What about the commission?

—                      

   A.It’s a general practice everywhere else.

   B.Of course, I’d give you our lowest quotation.

   C.I’m afraid you have to tell me, first, how large your order is going to be.

19.— We would like to place an order for some of your C&Z desk units.

— __________________

   A.Thank you very much. We keep a large supply in stock.

   B.Certainly, delivery dates depend on your location.

   C.We recommend payment by letter of credit.

20.International trade is the _________ of goods and services between countries.

   A.change

   B.exchange

   C.expression

21.Of course, I’d give you our lowest ________.

   A.quota

   B.quantity

   C.quotation

23.—                      

— It includes merchandise, packaging and shipping, duty if required, any taxes and insurance.

   A.Could I get an estimate before placing an order?

   B.What does the estimate include?

   C.How many would you like to order？

24.We are a large chain of retailers and are looking for a manufacturer ______ could supply us with a large quantity of smart phones for the teenager market.

   A.whose

   B.which

   C.who