When buyer and seller discuss the terms of the contract，terms of shipment are (1) ．Terms of shipment include methods of transport，time for shipment，partial shipment and transshipment，port or place of loading and unloading， (2) ，etc．when the traders discuss the time of shipment in the contract，they should take the following into account：The (3) should consider whether he can get the goods ready before the shipment date and whether the ship is available if the goods are ready．The time of shipment should be stipulated in a clear and (4) way．Sometimes，the L/C simply stipulates an expiry date without a shipment date，which means these two dates are (5) ．

A．importer

B．carrier

C．consignee

D．exporter

某盐场2005年10月生产液体盐25万吨，其中5万吨直接对外销售，15万吨继续加工成固体盐10万吨，当月售出7万吨。另外，该盐场还外购液体盐4万吨加工成固体盐2.7万吨(外购液体盐已纳资源税)，当月全部售出。已知该盐场固体盐的单位税额为10元/吨，液体盐(含外购)的单位税额为4元/吨。 要求：计算该盐场当月应该缴纳的资源税税额。