A、The German importer. B、The American exporter. C、The exporter’s bank. D、Any bank. C录音原文提到美国出口商不想90天后拿货款，而是想立刻拿到货款时，可以申请开出己方银行汇

Banker’s acceptances are a very old form of commercial credit. They provide, in essence, a method whereby a bank may add its good name and reputation to bills of a borrower, thereby making the bills much more marketable than it would otherwise be. Specifically, the mechanics of the operation typically, work like the following. Suppose that an American exporter sells wheat to a German importer. The terms of the sale are that the German importer will pay for the wheat ninety days after it is shipped. For a variety of reasons, however, the American firm may want its money now, and not want to wait the ninety days. If so, it may issue a draft on its bank ordering the bank to pay a stipulated sum of money to the holder of the draft ninety days from now. Along with the draft, the American exporter will send the appropriate documents showing that the wheat has actually been shipped. When the bank receives the draft, together, with the documentation, it stamps "accepted" across the face of it.
27. What are banker’s acceptances?
28.Who is the drawee of the draft mentioned in the passage?
29.What should be attached to the draft when it is presented for acceptance?
30.How does the bank accept the draft?