单选题 Advances to the importer can be given in the following ways except ______.
A. limits for issuing letters of credit B. inward bill receivables
C. packing loans D. delivery against bank guarantee

【正确答案】 D

【答案解析】对进口商融资(advance)的方式包括：打包贷款(packing loans)、进口押汇(Inward Bill Receivables)以及开出信用证。进口押汇指开证行收到单据后，如单证相符，或虽有不符点，但申请人及开证行双方都同意接受，应开证申请人申请，开证行向议付行或交单行偿付。delivery against bank guarantee银行保证交割。