In the foreign trade business, the trade terms CFR is often used. CFR is the abbreviation for （）.

单项选择题We will provide treasury notes （） security for the loan.

A. with
B. as
C. to
D. against

单项选择题The duty-paying value shall be （）.

A. the value of imports or exports declared by the consignors or consignees
B. the true transaction value of imports & exports
C. the value higher than the transaction value of identical or similar goods
D. the value lower than the transaction value of identical or similar goods