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  3. There are two ways a Bill of Exchange can be used to pay for goods sent by sea. The first is known as "documents against payment

There are two ways a Bill of Exchange can be used to pay for goods sent by sea. The first is known as "documents against payment

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问题     There are two ways a Bill of Exchange can be used to pay for goods sent by sea. The first is known as "documents against payment" and the second "document against acceptance." In both cases the first step is for the exporter to deliver goods on board ship and, in exchange; he receives the Bill of Lading from the shipping company. Secondly, the exporter writes the Bill of Exchange, which is a sort of cheque. Then the exporter takes the Bill of Lading, the Bill of Exchange and the other shipping documents to his bank. The bank sends the documents to the importer’s bank.
    When the procedure is "documents against payment," the importer next goes to his bank in Australia. He pays the money which the Australian bank sends to the exporter’s bank in the UK. In exchange the bank gives him the Bill of Lading and other documents. Finally, when the ship arrives at its destination, the importer gives the captain the Bill of lading and receives the goods.
    When the procedure is "documents against acceptance," the first four steps are the same, but then the importer does not pay his bank the money for the goods. Instead he writes the word "accepted" on the Bill of Exchange and signs it. This means that he promises to pay the money at a later date usually 90 or 180 days after the Bill is written. The bank then gives him the Bill of lading and other documents. The importer’s bank sends the accepted Bill of Exchange to the exporter, who now has proof that he will be paid in the future. When the ship arrives at its destination, the importer gives the captain of the ship the Bill of Lading and receives the goods. The importer then pays the money for the goods to his bank, which transfers it to the exporter’s bank. The exporter can then exchange the accepted Bill of Exchange for the money.
选项 A、When he delivers the goods.
B、When he presents the shipping documents to the bank.
C、Shortly after his bank receives the money.
D、When the buyer gets the goods.
答案B
解析 题目问：采用“付款交单”付款条款时，卖方什么时候可以收到款?四个选项为:[A]在他发货后。[B]当他把运单交给银行时。[C]在银行收到款后不久。[D]当买方收到货物时。根据文章内容可以判定[B]为正确答案。
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