A bond is issued by a guarantor，usually

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问题 A bond is issued by a guarantor，usually fl bank or an insurance company， on behalf of an exporter. It is a guarantee to the buyer that the exporter will fulfill his contractual obligations. If these obligations are not fulfilled，the guarantor undertakes to pay a sum of money to the buyer in compensation.　　This sum of money can be anything from l% to 100%of the contract value.　　If the bond is issued by a bank，then exporter is asked to sign a counter indemnity which authorizes the bank to debit his account with any money paid out under the bond. Bonds are usually required in connection with overseas contracts，or with the supply of capital goods and services. When there is a buyer’s market，the provision of a bond can be made an essential condition for the granting of the contract. Middle Eastern countries commonly require bonds，but nowadays many other countries also require bonds. Most international aid agencies，such as the World Bank or the European Development Fund，and most government purchasing organizations in the developing world，now require bonds from sellers. [中国工商银行真题] Under the bond terms in international business，after the bank has paid the necessary compensation，it will make an entry to his customer’s account on the（　　）side.A.debitB.creditC.assetsD.liabilities

选项 A.debit
B.credit
C.assets
D.liabilities

答案 A

解析根据第二段段意可知，当银行支付了一定的赔偿后，银行便会在客户账户借方计入保函保障内的金额。
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A bond is issued by a guarantor，usually

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