2016年單證員考試《基礎理論與知識》複習指導

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　　商業******的審核

　　(一)商業******的審核要點

(1)確保商業******的的簽發人是信用證的受益人。

Ensure that the drawer of the commercial invoice is the beneficiary of the letter of credit.

(2)除非信用證另有規定，確保******的抬頭為信用證的申請人。

Unless there are other prescriptions stated in the letter of credit，ensure that the applicant is indicated as the invoiced party.

(3)商品的描述必須完全符合信用證的要求。

Ensure that the description of the goods must correspond with the merchandise description in the letter of credit.

(4)不能冠名為“形式******”或“臨時******”。

It shouldn’t be titled as “Proforma”or“Provisional”invoice.

(5)確保沒有將會對貨物狀況或價值引起懷疑的任何附加的.、不利的對貨物的描述。

Ensure that no additional or unfavorable description of goods，which may question their condition or value，is stated.

(6)未被信用證准許時，銀行不接受******上對貨物是“用過的”“舊的”“重新改造的”“修整”的批註。

Banks will not accept the notation in the invoice that the goods are“used” “secondhand”“rebuilt”“reconditioned”when not authorised by the letter of credit.

(7)信用證中提及的貨物、價格和條款等細節必須包含在******中。

The details of the goods、prices and terms as mentioned in the letter of credit must be contained in the invoice.

(8)確保******上提供的其他資料，如嘜頭、號碼、運輸資料等與其他單據相一致。

Ensure that any other information supplied in the invoice，such as marks，numbers，transportation information consistent with that of the other documents.

(9)確保******上的貨幣與信用證貨幣相一致。

Ensure that the currency of the invoice is consistent with that of the letter of credit.

(10)******的金額不得超出信用證的金額。

The value of the invoice should not exceed the available balance of the letter of credit.

(11)******的金額必須與匯票金額相一致。

That the value of the invoice must be consistent with that of the draft.

(12)如不允許分批裝運，確保******必須包括信用證要求的整批裝運貨物價值。

Ensure that the invoice should contain the complete shipment as required by the credit if partial shipments are prohibited.

(13)確保信用證要求，******已被簽字、公證人證實、合法化、證明等。

Ensure that the requirement of the letter of credit is fulfilled，including the signing of the invoice、the notarization、legalization and certification of the invoice.

(14)提交正確的正本和副本份數。

That the correct number of original(s) and copy(ies)is presented.

　　(二)商業******的常見不符點

(1)******名稱不符合信用證規定。

(2)******的開立人不是信用證的受益人。

(3)******的抬頭人與信用證要求不符。

(4)進口商名稱與信用證上的開證申請人不同。

(5)貨物數量、******金額及單價與信用證不一致或不在信用證允許的增減幅度之內。

(6)******對貨物的描述與信用證中的貨物描述不相符。

(7)******上的裝運港或目的港與提單不一致。

(8)******上的貿易術語與信用證不一致。

(9)******上的佣金或折扣與信用證或合同的規定不相一致。

(10)遺漏信用證要求、表明和證明的內容，或繕制******時照抄照搬來證中的證明詞。

(11)貨物包裝，注有“用過”“舊貨”“重新裝配”等字樣。

(12)******未按信用證規定簽名蓋章。