12. 出口商向船公司洽妥艙位後,即由船公司發給下列何種文件俾以辦理貨物出口報關與裝運手續? (A) S/O(Shipping Order) (B)D/O(Delivery Order) (C) B/L(Bill of Lading) (D)L/I(Letter of Indemnity)