当事人就债的履行费用的负担约定不明确，而且又不能达成补充协议和按照合同有关条款或交易习惯确定的，应由______负担。
A．接受义务履行的一方
B．履行义务的一方
C．债权人和债务人共同
D．债权人和债务人按比例
参考答案：B
解析：本题考查的知识点为债的履行费用约定不明时的履行规则。
根据《合同法》第61条，第62务的规定，当事人就债的履行费用的负担约定不明确，而且又不能达成补充协议和按照合同有关条款或交易习惯确定的，应由履行义务一方负担。
阅读下列材料，从方框中选出正确选项，使短文通顺，内容完整。 Tim was reading a book at home. Someone knocked on the door. He opened the door. 1 . “My name is Rebecca,” said the lady. “You’ve got to help me!” “Take it easy, ” 2 . “What happened?” “My grandma died last month. She left all her money, about $1,000,000 to me. She told me she had saved the money in a bank. 3 .” “But yesterday when I went to the bank, I only got an envelope（信封）with nothing in it. 4 !” Rebecca took the envelope out of her handbag and gave it to Tim. Tim looked at it carefully under the light. It was just an envelope with two old stamps on it. 5 . “Don’t worry, Rebecca,” he said. “Your money is still here.”
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