题目内容

我国某工厂收到国外开来的不可撤消信用证一份，由设在我国境内的BK外资银行通知并加保兑。工厂按信用证规定装运货物后，准备单据议付时，该外资银行通知，由于开证行已宣布破产，不予议付。对此我工厂应如何处理？

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Discuss, and decide together:
？In which countries/cities to open overseas offices and why
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