25、在我國之出口押匯實務中，A銀行於承做出口押匯時，下列何種情況需辦理轉押匯？ (A) THIS L／C IS AVAILABLE WITH ISSUING BANK BY PAYMENT (B) THIS L/C IS AVAILABLE WITH ANY BANK BY NEGOTIATION (C) NEGOTIATION UNDER THIS CREDIT IS RESTRICTED TO A BANK TAIWAN (D) DOCUMENTS UNDER THIS L/C MUST BE PRESENTED TO B BANK TAIWAN FOR PAYMENT