（）都是由出口国政府为了扶持本国机电产品和大型成套设备出口，而向本国出口商或其他国家进口商提供的资金支持，以促进出口为目的。

ayment on 24,000 sales was received on April 8 and the remaining payment on 16,000 sales was received on April 27. Assuming Kelvin uses the net method of accounting for sales discounts, the entry recorded on April 27 would include a:A．debit to Cash and credit to Accounts Receivable for 15,840．B．debit to Accounts Receivable and credit to Sales Revenue for 40,000．C．debit to Accounts Receivable and credit to Sales Discounts Forfeited for 160．D．debit to Cash and credit to Sales Discounts Forfeited for ＄400．

A.保理业务
B.福费廷
C.信用证业务
D.出口信贷