The five-component DuPont analysis of a company's ROE for 2009 is as follows:

A．operating profit margin

B．effect of nonoperating items

C．tax effect

D．total asset turnover

E．financial leverage

F．7.5%

G．0.95

H．0.67

I．2.2

J．1.2

按照采用“FOBST”条件成交，则卖方要负责货物的装船费用。( )