特許公認(rèn)會計師公會(The Association of Chartered Certified Accountants）簡稱ACCA，成立于1904年，是目前世界上領(lǐng)先的專業(yè)會計師團(tuán)體，也是國際學(xué)員最多、學(xué)員規(guī)模發(fā)展最快的專業(yè)會計師組織。今天我們要看的就是ACCA考試中P4科目的練習(xí)題，希望大家能從每天的練習(xí)題中提升自己。

Question：A __________ establishes a free trade area between member states, and also erects common external tariffs to charge on imports from non-member countries.

What is the missing phrase?

A. Common Market

B. Preferential Trade Area

C. Customs Union

D. Free Trade Area

The correct answer is: Customs Union.

A Customs Union promotes free trade among member states while acting as a protectionist bloc against non-member states.

備考之路漫長艱辛，需要大家持之以恒，每天要進(jìn)行復(fù)習(xí)，切忌三天打魚兩天曬網(wǎng)，幫考網(wǎng)會一直在您的身邊，支持您，陪伴您。祝愿大家早日功成名就！?。?span lang="EN-US">