国际贸易的货款结算，可以采用多种支付方式，其中建立在商业信用基础上的有()。

A公司向B公司出口一批货物，B公司通过C银行开给A公司一张不可撤销的即期信用证。当A公司于货物装船后持全套货运单据向银行办理议付时，B公司倒闭，于是C银行( )。

A．可以以B公司倒闭为由拒绝付款

B．仍应承担付款责任

C．有权推迟付款，推迟时间可由A、C双方协商

D．无法判断

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信用证体现了( )。

A．信用证的开证申请人与开证银行之间的契约关系

B．开证银行与信用证受益人之间的契约关系

C．信用证开证申请人与开证银行之间的契约关系，又体现了开证银行与信用证受益人之间的契约关系

D．信用证开证申请人与收益人之间的契约关系

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Under international standard banking practice，it is expected that documents issued by the beneficiary will be in the language of the credit．When a credit states that documents in two or more languages are acceptable，a nominated bank may，in its advice of the credit，limit the number of acceptable languages as a condition of its engagement in the credit or confirmation．

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Goods should not be dispatched directly to the address of a bank or consigned to or to the order of a bank without prior agreement on the part of that bank．Nevertheless，in the event that goods are dispatched directly to the address of a bank or consigned to or the order of a bank for release to a drawee against payment or acceptance or upon other terms and conditions without prior agreement on the part of that bank，such bank shall have no obligation to take delivery of the goods，which remain at the risk and responsibility of the party dispatching the goods．

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