2016年单证员考试《基础理论与知识》复习指导

栏目: 单证员 / 发布于: / 人气:7.95K

为了帮助考生们更顺利地通过考试，下面是YJBYS小编为大家搜索整理的关于单证员考试《基础理论与知识》复习指导，欢迎参考学习，希望对大家有所帮助!

　　商业******的审核

　　(一)商业******的审核要点

(1)确保商业******的的签发人是信用证的受益人。

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

(2)除非信用证另有规定，确保******的抬头为信用证的申请人。

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

(3)商品的描述必须完全符合信用证的要求。

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

(4)不能冠名为“形式******”或“临时******”。

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

(5)确保没有将会对货物状况或价值引起怀疑的任何附加的.、不利的对货物的描述。

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

(6)未被信用证准许时，银行不接受******上对货物是“用过的”“旧的”“重新改造的”“修整”的批注。

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)信用证中提及的货物、价格和条款等细节必须包含在******中。

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

(8)确保******上提供的其他资料，如唛头、号码、运输资料等与其他单据相一致。

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

(9)确保******上的货币与信用证货币相一致。

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

(10)******的金额不得超出信用证的金额。

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

(11)******的金额必须与汇票金额相一致。

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

(12)如不允许分批装运，确保******必须包括信用证要求的整批装运货物价值。

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

(13)确保信用证要求，******已被签字、公证人证实、合法化、证明等。

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)提交正确的正本和副本份数。

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

　　(二)商业******的常见不符点

(1)******名称不符合信用证规定。

(2)******的开立人不是信用证的受益人。

(3)******的抬头人与信用证要求不符。

(4)进口商名称与信用证上的开证申请人不同。

(5)货物数量、******金额及单价与信用证不一致或不在信用证允许的增减幅度之内。

(6)******对货物的描述与信用证中的货物描述不相符。

(7)******上的装运港或目的港与提单不一致。

(8)******上的贸易术语与信用证不一致。

(9)******上的佣金或折扣与信用证或合同的规定不相一致。