【評論主題】9.有關運費之敘述，下列何者錯誤？(A)起運點交貨之運費由買方承擔 (B)目的地交貨之運費由賣方承擔(C)買方承擔的運費為存貨之成本 (D)賣方承擔的運費為存貨之成本

【評論內容】

當運費是由賣方承擔時，為銷貨費用

【評論主題】6. She could not resist buying the dress because it was such a good ________.(A) retard (B) predicam

【評論內容】

commission :傭金

predicament ：困境

retard :阻止

bargain:便宜貨

【評論主題】4. The artist was considered a ________ at the time because of his outrageous portrayal of religious

【評論內容】

(A) 通勤者

(B)反對派

(C)精美、靈敏

(D)預習

這位藝術家當時被認為是一個反叛者，因為他對宗教物品和人物的諷刺描繪。