The "w / m plus ad Val" of the freight calculation standard of the freighter means that the higher of the three should be selected when calculating and collecting the freight.（ ）
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FCL and LCL meansless than container load and full container load respectively. （ ）
A. 对
B. 错
For partial shipment, UCP600 stipulates that if there is no contrary agreement, partial shipment is allowed.()
A. 对
B. 错
以下关于消费税的表述正确的是（）。
A. 消费税属于直接税
B. 消费税的征收范围具有普遍性
C. 只采用比例税率
D. 卷烟和白酒的计税方法相同
依据消费税的有关规定，下列行为中应缴纳消费税的是（）。
A. 进口涂料
B. 进口服装
C. 零售高档化妆品
D. 批发白酒
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