An exporter sells goods to a customer abroad on FOB and on CFR terms by L/C. Who is responsible for the freight charges in each（）

单项选择题（）drawn up by the ICC, provide an internationally accepted set of standardized terms which set out where the exporter’s responsibility ends as regards insurance and transport of goods.

A．UCP
B．VAT
C．INCOTERMS
D．URC

单项选择题To whom is an endorser liable if the bill of exchange is dishonored（）

A．a subsequent endorser or holder
B．the drawer
C．the payee
D．a previous endorser