委托加工的应税消费品由受托方在（）代扣代缴。

A.接受委托时

B.向委托方交货时

C.委托加工期间时

D.委托方销售时

-How do the shops make money if they sell at such low prices?

-Manufacturers, it seems, are willing to bring down prices ________ big volume purchases.[ ]

A. under the name of  

B. on behalf of

C. in return for  

D. in preparation for