[单项选择]When the dispute over duty payment arises between the duty payer and the Customs, the duty payer should first pay the duty and then, within （） of the issuance of the duty memo, apply to the Customs in writing for a reconsideration of the case.
A. 10 days
B. 20 days
C. 30 days
D. one year

[单项选择]When the dispute over duty payment arises between the duty payer and the Customs, the duty payer should first pay the duty and then, within （） of the issuance of the duty memo, apply to the Customs in writing for a reconsideration of the case.
A. 10 days
B. 20 days
C. 30 days
D. one year

[单项选择]when the dispute over duty payment arises between the duty payer and the Customs, the duty payer should first pay the duty and then, within ______ days of the issuance of the duty memo, apply to the Customs in writing for a reconsidertation of the case.
A. 10 days
B. 20 days
C. 30 days
D. 50 days

[单项选择]Any dispute arising from duty payment between the auditee and the Customs should be dealt with in accordance with the provision laid down in the ______.

[单项选择]Which of the following arises when a company incurs expenses that have not yet been paid as of the end of an accounting period
A. Prepaid expense.
B. Accrued expense.
C. Unearned revenue.

[填空题]Lecture Notes
When doing business over the telephone，you have to pay special a~ention to the listening and speaking skills．
Tip 1．Raise your(16)______and smile as you speak；
Reason：You don’t have the advantage of talking with them in person．
Effect：Giving your voice a(17)______& making you sound cheerful．
Although the customers cannot see your smile，they can feel the(18)______through your voice．
Tip 2．Remember and use the customers’names；
Reason：People love their names and love to hear their names．
Effect:Making the service more(19)______and(20)______．
Dos：Listen closely to catch the name/make a(21)______/write it down．
Don’ts：Only be concerned about impressing them or how to(22)______to them