A、Banks may guarantee the buyer or the seller in documentary collection. B、Banks act as agents without responsibility of guarant

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问题  
The primary objective of financial reporting is to provide information useful for making investment and lending decisions.
Although banks are involved in documentary collection, they offer no bank guarantee to either the buyer or the seller.

选项 A、Banks may guarantee the buyer or the seller in documentary collection.
B、Banks act as agents without responsibility of guarantee on either side.
C、Banks offer bank guarantee to both the buyer and the seller in documentary collection.
D、Banks are only responsible for the buyer in documentary collection.

答案B

解析 单句意思为“银行在跟单托收中没有义务向买方或是卖方提供银行担保。”
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