进口货物报关的时限应自（ ）
A．运输工具入境之日起7日内办理申报
B．运输工具入境之日起10日内办理申报
C．运输工具入境之日起14日内办理申报
D．运输工具入境之日起15日内办理申报

下列情况可以收回集体土地使用权的是（）。

A．乡中学建设的需要
B．乡镇企业建设的需要
C．不按照批准用途使用土地
D．因撤消、迁移等原因而停止使用的土地

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根据以下资料回答 46～50 题 Documentary credits are separate transactions from the sales contract with which they are relat-ed and Letter of Credit can be divided into many kinds depending on the circumstance. A documen-tary credit may be available by payment, by negotiation or by acceptance. ( 46 ) means that the minated bank will pay the beneficiary the full amount due once he submits the contract documents equired under the credit. Under a ( 47 ), the beneficiary is given double assurance of paymentsince the confirming bank has added its own undertaking to that of the opening bank. If a credit can e transferred by the original beneficiary to one or more parties, it is a( 48 ). If a credit stipulated hat its amount can be renewed without specific amendment to the credit being made , it is then a 49 ). ( 50 )are those that cannot be amended or revoked without the consent of all the parties oncerned. 第 46 题 A．Confirmed credit B．Payment creditC．Negotiation credit D．Acceptance credit

A.Confirmed
B.Payment
C.Negotiation
D.Acceptance

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