91. Our packing charge includes $1 for the drum， which sum will be credited on return.包装费中1美元是包装桶的费用，该项费用再还桶时可退回。

　　92. The insurance covers All Risks at 110 percent of the invoice¹ value.按发票面值的110%投保一切风险。

　　93.And the extra premium² involved will be for your account由此所产生的额外保险费应由你方支付。

　　94.We‘re going to have to put your account on C.O.D.今后我们不得不将您的户头改为C.O.D.（交货付款）

　　95.We can quote you either C.I.F. or CFR plus commission， if you prefer.如果你愿意的话，我们可以在C.I.F. （运费、保险费在内价）或C.F.R.（运费在内价）的基础上，加上佣金给你报价。

　　96.Could you agree to payment by D/A？ This is a sample order.您能否同意通过承兑交单的方式付款？这是订单样品。

　　97.As you know， it doesn‘t pay to open an L/C with a bank for such a small amount.你是知道的，为了这么一小笔钱开一个信用证账户并不值得。

　　98.We have an easy-payment plan. One-third down， and the balance in six months.我们有分期付款的方法。首期付三分之一，其余的分6个月付。

　　99.It‘s just a formality but for hire-purchase， we usually require references.按照手续，记账购货我们通常是需要担保的。

　　100.Drafts drawn³ under this credit must be negotiated in China on or before July 20， 2001. after which this credit expires.

        依此信用证开的汇票必须在2001年7月20日前在中国议付，过期无效。