As the bank's undertaking will be replacing that of the importer

As the bank's undertaking will be replacing that of the importer, the bank will treat this as an application for credit and will give consideration to setting up a "line of credit" in the same way as if it were an application for a loan.
A、随着银行的处理将取代进口商，银行将把这作为一个信贷申请，并会考虑以同样的方式建立一个“信贷”，如果它是一个贷款申请的话。
B、由于银行承诺将取代进口商的承诺，银行将把这当作申请信贷和将考虑设立一个“信用额度”，如果它是一个贷款申请的话。
C、由于银行的着手将取代进口商，银行将把这作为信贷申请，并将考虑以设立“信用额度”的方式，就像是申请贷款一样。
D、由于银行承诺将取代进口商的承诺，银行将此视为申请信贷，而且会考虑建立一个“信贷额度”，就和申请一笔贷款一样。
【正确答案】：D