105. We will require 25% of the total payment ______, and the rest upondelivery of the merchandise. (A)up front (B)before (C)advance (D)byinstallments 。

110. 下列書信內容屬何種函件？"While appreciating the attractive design ofyour high-rise bicycles, we suggest you make some allowance. A 10%reduction would facilitate the transaction and help introduce your goodsto the rapidly growing market here." (A)inquiry (B)offer (C)counter-offer (D)sales 。