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i-Trade training - Phase II

Total questions: 7

Worksheet time: 4mins

Name
Class
Date
1.

Choose the FX measurements for i-Trade organization

a)

98% of total CDN 90 days compliance

b)

95% of payment processing on time

c)

95% of posting right at first time

d)

95% of supporting delivery on time, right at first time and issue fixing on time

2.

Payment's purchase order and invoice are in CNY but CDN currency is USD. Can we make the payment?

a)

YES

b)

NO

3.

Payment's CDN and invoice are under LE293 but purchase order belongs to under LE2294. Can we make the payment?

a)

YES

b)

NO

4.

Which of the below request would be rejected by R2R ?

a)

For export, handling fee and transportation fee was not included in billing detail

b)

For import, proforma invoice is used as supporting

c)

For accrual, by LE summary is not clearly layout

d)

All of above

5.

LE2294 can only import SKII Finished Product unless exceptional approval from iTax

a)

YES

b)

NO

6.

Which of the follow Legal Entities are Regional Entrepreneur (RE)?

a)

LE293

b)

LE2273

c)

LE2008

d)

LE324

7.

Which of the follow about Transfer Pricing is correct?

a)

DP (Distributor Price)/RMP (Retail Minus Price) should be used for Sale from RE (Regional Entrepreneur) to LRD (Limited Risk Distributor)

b)

ICBP (Intercompany Billing Price) should be use for Sale from RE (Regional Entrepreneur) to RE (Regional Entrepreneur)

c)

Wrong Transfer Pricing may attract Customs or Tax Bureau’s attention (e.g. pricing inquiry, pricing audit)

d)

IPLA (特许权使用费) is subject to duty. IPLA duty is paid to Customs after Customs clearance