47. 下列何者係進口商在遠期匯票上承兌後，即可領取進口單據提貨，俟匯票到期日始結付貨款給國外出口商？ (A) 付款交單 (document against payment) (B) 承兌交單 (document against acceptance) (C) 即期信用狀 (sight L/C) (D) 遠期信用狀 (usance L/C)