From the perspective of an exporter, which one is more risky between D/P and D/A? 

D/P, documentary collection against payment, means that after collecting payment from the importer, CEXIM releases full set of documents to the importer for the importer’s subsequent steps such as the customs clearance; D/A, documentary collection against acceptance, means that after receiving the acceptance notice from the importer, CEXIM releases full set of documents to the importer for the importer’s subsequent steps such as the customs clearance; Compared with D/P, D/A is more risky, because the exporter may lose both goods and funds if the importer’s credit is unknown to the exporter under D/A.