题目内容

一份CFR合同，A公司出口3000吨小麦给某国B公司。A公司按规定的时间和地点，将5000吨散装小麦装船，其中的3000吨属于卖给B公司的小麦，另外2000吨小麦另有买主。货抵目的港后，由船公司负责分拨。A公司装船后及时向B公司发出了装船通知，不料受载船只在途中遇险，使该批货损失了3000吨，其余2000吨安全运抵目的港。当B公司要求A公司交货时，A公司宣称卖给B公司的3000吨小麦已全部灭失，而且按CFR合同，货物风险已在装运港越过船舷时转移给B公司，卖方对此项损失不负任何责任。B公司不服，双方发生争议。B公司应该承担多少损失？为什么？

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SECTION B ENGLISH TO CHINESE
Directions: Translate the following text into Chinese.
Small as it is, the pen has changed the course of history, shaped the destiny of nations, facilitated the commerce of peoples, imprisoned the elusive thoughts of man, recorded events, carried news, and done more work for mankind than all other tools or weapons.
Progress without it would have been almost impossible. The invention of the wheel and screw, the introduction of steam-power, the use of electricity, all these have changed the lives of millions; but the pen has done more. It has removed mountains. It has prepared the way for all advancement. Whatever plans have been drawn up, whatever laws formulated, have come from the pen.

赵某来源于境外的所得在我国应缴纳的个人所得税。