2. 职称英语
  3. A bond is issued by a guarantor, usually a bank or an insurance company, on

A bond is issued by a guarantor, usually a bank or an insurance company, on

游客2025-06-19  5
问题     A bond is issued by a guarantor, usually a bank or an insurance company, on behalf of 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 1% to 100% of the contract value.
    If the bond is issued by a bank, then the 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 serried 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 them. 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. [br] 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.
选项 A、debit
B、credit
C、assets
D、liabilities
答案 A
解析 文章第二段提到exporter is asked to sign a…paid out under the bond。如果由银行出具保函，出口商需签订相应的赔偿保证书，这样银行才有权按照保函上的规定借记出口商账户。
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