A、It is to transfer the contract from bank to customer. B、It is to transfer the payment obligation from buyer to seller through

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问题  
M: The formal yardstick of performance of a business is the financial statements. They are issued at periodic intervals.
W: You are right. I find the comparison of financial statements between one year and the next, particularly helpful in understanding a company’ s performance.
Q: What are they talking about?
M: As a means of international settlement, what is the main role of a credit card?
W: Its main role is to transfer the payment obligation from payer to bank. It makes the payment safer for the exporter with the bank’ s credit and guarantee, and simultaneously makes the supply of goods safer for the importer.
Q: What is the main role of a letter of credit?

选项 A、It is to transfer the contract from bank to customer.
B、It is to transfer the payment obligation from buyer to seller through banks.
C、It is to transfer the confirmation from the issuing bank to confirming bank.
D、It is to transfer the documents from advising bank to issuing bank.

答案B

解析 女士回答到,信用证主要功能在于将付款义务从进口商转移到银行,使货款支付有银行的信誉作为保证,对于出口商来说,货款收同变得更安全。同时对进口商而言,货物供给也更安全可靠。
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