20世纪8 0年代末以来,随着信息、通讯技术的迅速发展和国际范围内买方市场的全面形成,贸易竞争日趋激烈。付款方式被人们视为越来越重要的竞争手段。销售商不得不采取更为灵活的结算方式来加强自身的竞争能力。在现有的结算方式中,赊销(O/A)和承兑交单(D/A)方式是对买方最为有 Since the late 1980s, with the rapid development of information and communication technologies and the comprehensive formation of the buyer’s market in the world, the trade competition has become increasingly fierce. Payment methods are seen as an increasingly important means of competition. Sellers have to adopt a more flexible settlement method to strengthen their own competitiveness. Among the existing settlement methods, the O / A and D / A methods are the most important to the buyer