填空题

Directions: The following is a list of terms used in International Trade. After reading it, you are required to find the items equivalent to (与……等同) those given in Chinese in the table below.
A—Cost of goods sold J—Advance payment
B—Channel of distribution K—Advising bank
C—Commission percent L—Letter of credit
D—Competitive advantage M—Paying bank
E—Current assets N—Capital market
F—Current debt O—Cost and freight
G—Direct cost of sales P—Import license
H—Earning before taxes Q—Joint venture
I—Effective demand ______信用证 ______合资企业