2. 外语
  3. A L/C that enables the buyer to pay for the goods after a period of time indicated in the L/C either as of the date of presentin

A L/C that enables the buyer to pay for the goods after a period of time indicated in the L/C either as of the date of presentin

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问题 A L/C that enables the buyer to pay for the goods after a period of time indicated in the L/C either as of the date of presenting documents or as of the date of issuing a transport document is known as______.
选项 A、time L/C
B、usance L/C
C、acceptance L/C
D、deferred payment L/C
答案D
解析 答案为D项。time L/C，usance L／C“远期信用证”，是指开证行或其指定的付款行在收到符合信用证条款的汇票及／或单据后，在规定的期限内保证付款的信用证。acceptance L／C“承兑信用证”，是指付款行在收到符合信用证规定的远期汇票和单据时，先在汇票上履行承兑手续，等汇票到期日再行付款的信用证。它是一种特殊的远期信用证。Deferred payment L／C“延期付款信用证”，或称无承兑远期信用证，是指受益人不开具汇票，因此也无需开证行承兑汇票，在受益人交单一定时期后开证行保证付款的信用证。其远期计算日期的方法有从运输单据出单日期起算与从单据到达开证行的日期起算两种。本题系指延期付款信用证，故选D项。
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