D/A is a common payment method in trade, also known as documentary credit acceptance. In this transaction, the buyer agrees to issue an acceptance bill to the seller after receiving the necessary documents such as invoices, and the acceptance period depends on the agreement between the buyer and the seller. This means that in order to obtain the ownership and control of the purchased goods, the buyer needs to bear the obligation to pay the draft first.

The advantage of D/A is that it can provide the buyer with a longer credit period, so it can provide him with more freedom of funds. In addition, due to the use of credit acceptance, trust and cooperation between the two parties to the transaction have also been established, thus creating a more reliable foundation for future cooperation.

However, D/A also has disadvantages. First of all, this payment method may delay the seller's receipt of the payment, because the buyer needs to complete the acceptance and payment procedures of the draft first. In addition, D/A also requires the seller to bear the risks of the draft, such as failure to pay in time.

When there is a long-term cooperative relationship between the buyer and the seller, and the trust is high, D/A can be the preferred transaction method. At the same time, if the buyer has problems such as difficulty in obtaining foreign exchange funds and unstable exchange rate when importing goods, D/A can also alleviate these problems and help the buyer complete the transaction. Finally, D/A is usually suitable for labor-intensive manufacturing, light industry and other trade-related industries.