11.下列書信內容屬於何種函件？ “I would like to explore the possibility of doing business with you in the future. However, that will not occur if I am to expect this item. Surly, my unfortunate experience is not in alignment with your reputation, which I hear is of high caliber.” (A)appreciation (B)acknowledge (C)apology (D)complaint

2.有關國際應收帳款管理業務，下列敘述何者錯誤 ? (A)出口商在記帳或承兌交單付款方式下，將應收帳款權利售予應收帳款承購商 (B)出口商在信用狀付款方式下，將應收帳款權利售予應收帳款承購商 (C)出口商辦理國際應收帳款管理業務係基於財務調度之考量 (D)出口商將應收帳款權利售予應收帳款承購商後，其進口商之信用風險就轉嫁予應收帳款承購商。