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中国卖方(S)和英国买方(P)签订一国际货物买卖合同，CIF伦敦，信用证方式付款，装运港为上海。K银行为开证行。下列说法中，正确的是( )。

A.如果P丧失支付能力，S即收不到货款

B.如果K丧失支付能力，S即收不到货款

C.支付运费的人为S

D.S以保函换取倒签提单，P知道后，仍然接受提单，P拒收货物的权利随之丧失

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