Which of the following statements about standby letters of credit is true?______

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问题 Which of the following statements about standby letters of credit is true?______.

选项 A、They can serve as a guarantee to a buyer against a seller defaulting.
B、They are contrary to the general rule that letters of credit may only be used for the actual movement of goods.
C、They are unlike a tender (or other) bond in their legal standing and method of operation.
D、They are unlike a tender bond with its fixed expiry date.

答案 A

解析答案为A项。tender bond“投标保函”。standby letter of credit“备用信用证”，是指开证行根据开证申请人的请求对受益人开立的承诺承担某项义务的凭证。开证行保证在开证申请人未能履行其应履行的义务时，受益人只要凭备用信用证的规定向开证行开具汇票(或／不开汇票)，并提交开证申请人未履行义务的声明或证明文件，即可取得开证行的偿付。备用信用证有保函的功能，可以用来保障买方的利益，只是它的有效期可以延长。故本题选A项。

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