某进口设备的离岸价是400万美元，外汇牌价：1美元：8.27元人民币，国外运费率 6%，国外运输保险费率2.66‰，进口关税率22%，进口环节增值税率17%，外贸手续费率 1.5%，银行财务费率0.5%。则外贸手续费为( )。

A．49.62万元

B．52.60万元

C．52.74万元

D．64.34万元

At first, the delivery of color pictures over a long distance seemed impossible, but, with painstaking efforts and at great expenses, it became a reality.

A．transaction

B．transmission

C．transition

D．transformation