67. 遠期信用狀若註明承兌費用及貼現利息由進口商負擔,則為(A)賣方遠期信用狀(Sellers Usance Credit )(B)買方遠期信用狀(Buyers Usance Credit )(C)遠期信用狀的進口結匯(D)信託收據(Trust Receipt)