民國109年 第2梯次 國貿業務乙級 學科
第30題
An open account transaction is a sale where the goods are shipped and delivered…
題目
An open account transaction is a sale where the goods are shipped and delivered ______.
- (1) upon rece ipt of payment
- (2) within 30 days after receipt of payment
- (3) before payment is due
- (4) without export cr edit insurance
官方答案
(3) before payment is due
解析
Open Account（賒帳交易，簡稱O/A）是指賣方先將貨物裝運交付買方，買方於約定期限內再行付款的交易方式。因此，貨物是在付款到期日之前即已裝運交付，亦即「before payment is due」。選項1「upon receipt of payment」描述的是CAD或CWO等先付款後交貨的方式；選項2「within 30 days after receipt of payment」不符合O/A先交貨後付款的特性；選項4「without export credit insurance」與O/A的定義無關，O/A交易可以搭配出口信用保險來降低風險，但並非其定義要素。
AI 參考解析（推得答案已與官方答案比對一致），非官方公告內容，僅供備考參考。