[填空题]
A--Cost, Insurance and Freight
B--Chamber of Commerce
C--Balance Sheet
D--Foreign Exchange
E--Letter of Authorization
F--Certified Public Accountant
G--Free on Board
H--Free of Interest
I--in favor of
J--Free on Rail
K--Clean Bill
L--Inward Collection
M--Open Policy
N--Marine Insurance
O--Cash against documents
P--Customs duty
（）进口托收（）付现交单

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[填空题]

A--Cost, Insurance and Freight
B--Chamber of Commerce
C--Balance Sheet
D--Foreign Exchange
E--Letter of Authorization
F--Certified Public Accountant
G--Free on Board
H--Free of Interest
I--in favor of
J--Free on Rail
K--Clean Bill
L--Inward Collection
M--Open Policy
N--Marine Insurance
O--Cash against documents
P--Customs duty

（）商会（）关税

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[单项选择]“Cost，Insurance and Freight”means that the seller delivers when the goods pass (1) in the port of shipment．The seller must pay the costs and (2) necessary to bring the goods to the named port of destination．But the risks of loss of or damage to the goods，as well as any additional costs due to events occurring after the time of delivery，are transferred from the seller to the buyer．However，in CIFthe (3) also has to procure insurance against the buyer’s risk of loss of or damage to the goods during the carriage．Consequently，the seller contracts for insurance and pays the (5) ．The CIF term requires the seller to (5) the goods for export．

A. the ship’s rail
B. carrier
C. board
D. carriage

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[填空题]

A—Cost, Insurance and Freight
B—Chamber of Commerce
C—Balance Sheet
D—Foreign Exchange
E—Letter of Authorization
F—Certified Public Accountant
G—Free on Board
H—Free of Interest
I—in favor of
J—Free on Rail
K—Clean Bill
L—Inward Collection
M—Open Policy
N—Marine Insurance
O—Cash against documents
P—Customs duty

（）进口托收（）付现交单

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