外貿(mào)單證實(shí)務(wù)-——外貿(mào)單據(jù)審核ppt課件

1、第八章第八章 外貿(mào)單據(jù)審核外貿(mào)單據(jù)審核學(xué)習(xí)目的思索練習(xí)主要內(nèi)容本章小結(jié)知識(shí)目的知識(shí)目的 1.1.了解單據(jù)審核的要求及方法；了解單據(jù)審核的要求及方法； 2.2.熟習(xí)單據(jù)不符的處置方法；熟習(xí)單據(jù)不符的處置方法； 3.3.掌握各種單據(jù)的審核要點(diǎn)。掌握各種單據(jù)的審核要點(diǎn)。技藝目的技藝目的 1.1.可以區(qū)分各種單據(jù)的常見過失；可以區(qū)分各種單據(jù)的常見過失； 2.2.可以對(duì)不符單據(jù)進(jìn)展靈敏處置?？梢詫?duì)不符單據(jù)進(jìn)展靈敏處置。第一節(jié) 單據(jù)的審核與處置第二節(jié) 主要單據(jù)的審核方法知識(shí)點(diǎn)睛信譽(yù)證自信譽(yù)證自1919世紀(jì)出現(xiàn)以來，對(duì)國(guó)際貿(mào)易的開世紀(jì)出現(xiàn)以來，對(duì)國(guó)際貿(mào)易的開展起到了宏大的推進(jìn)作用。然而，單據(jù)的日漸繁展起到了

2、宏大的推進(jìn)作用。然而，單據(jù)的日漸繁雜也導(dǎo)致了信譽(yù)證糾紛層出不窮。所以，在信譽(yù)雜也導(dǎo)致了信譽(yù)證糾紛層出不窮。所以，在信譽(yù)證付款情況下，企業(yè)和銀行均要對(duì)單單、單證進(jìn)證付款情況下，企業(yè)和銀行均要對(duì)單單、單證進(jìn)展全面、細(xì)致的審核，以到達(dá)平安收匯和躲避風(fēng)展全面、細(xì)致的審核，以到達(dá)平安收匯和躲避風(fēng)險(xiǎn)的目的。險(xiǎn)的目的。三、單據(jù)不符的處置三、單據(jù)不符的處置二、單據(jù)審核的方法二、單據(jù)審核的方法一、單據(jù)審核的要求一、單據(jù)審核的要求第一節(jié)第一節(jié) 單據(jù)的審核與處置單據(jù)的審核與處置一企業(yè)審單的要求一企業(yè)審單的要求出口企業(yè)在審核單據(jù)時(shí)的根本要求如下：出口企業(yè)在審核單據(jù)時(shí)的根本要求如下：1.1.及時(shí)性及時(shí)性及時(shí)性是指出口企

3、業(yè)應(yīng)及時(shí)對(duì)有關(guān)單據(jù)進(jìn)展及時(shí)性是指出口企業(yè)應(yīng)及時(shí)對(duì)有關(guān)單據(jù)進(jìn)展審核，如遇單據(jù)上出現(xiàn)過失，可以及時(shí)發(fā)現(xiàn)并更審核，如遇單據(jù)上出現(xiàn)過失，可以及時(shí)發(fā)現(xiàn)并更正，以防止因單據(jù)審核不及時(shí)而導(dǎo)致各項(xiàng)任務(wù)墮正，以防止因單據(jù)審核不及時(shí)而導(dǎo)致各項(xiàng)任務(wù)墮入被動(dòng)局面。入被動(dòng)局面。一、單據(jù)審核的要求一、單據(jù)審核的要求2.2.全面性全面性全面性是指出口企業(yè)該當(dāng)從平安收匯和全面履全面性是指出口企業(yè)該當(dāng)從平安收匯和全面履行合同的高度來注重單據(jù)的審核任務(wù)。一方面，應(yīng)行合同的高度來注重單據(jù)的審核任務(wù)。一方面，應(yīng)對(duì)照信譽(yù)證和合同仔細(xì)審核每一份單證，不放過任對(duì)照信譽(yù)證和合同仔細(xì)審核每一份單證，不放過任何一個(gè)不符點(diǎn)；另一方面，要擅優(yōu)點(diǎn)理所

4、發(fā)現(xiàn)的問何一個(gè)不符點(diǎn)；另一方面，要擅優(yōu)點(diǎn)理所發(fā)現(xiàn)的問題，加強(qiáng)與各有關(guān)部門的聯(lián)絡(luò)和銜接，使發(fā)現(xiàn)的問題，加強(qiáng)與各有關(guān)部門的聯(lián)絡(luò)和銜接，使發(fā)現(xiàn)的問題得到及時(shí)、妥善的處置。題得到及時(shí)、妥善的處置。3.3.“單單相符、單證相符單單相符、單證相符“單單相符、單證相符是出口企業(yè)平安收匯單單相符、單證相符是出口企業(yè)平安收匯的前提和根底，所提交的單據(jù)中存在的任何不符，的前提和根底，所提交的單據(jù)中存在的任何不符，哪怕是細(xì)小的過失都會(huì)呵斥一些難以挽回的損失。哪怕是細(xì)小的過失都會(huì)呵斥一些難以挽回的損失。 二銀行審單的要求二銀行審單的要求 1.1.遵照遵照 和和 的規(guī)定的規(guī)定 2.2.遵照信譽(yù)證所規(guī)定的條件、條款遵照信

5、譽(yù)證所規(guī)定的條件、條款 3.3.結(jié)合銀行的運(yùn)營(yíng)戰(zhàn)略、操作規(guī)程結(jié)合銀行的運(yùn)營(yíng)戰(zhàn)略、操作規(guī)程 4.4.遵照普遍聯(lián)絡(luò)的觀念遵照普遍聯(lián)絡(luò)的觀念 5.5.合情、合理、合法合情、合理、合法 6.6.了解單據(jù)的功能及用途了解單據(jù)的功能及用途 一企業(yè)審單的方法一企業(yè)審單的方法企業(yè)審單的方法包括縱向?qū)徍朔ê蜋M向?qū)徍朔▋善髽I(yè)審單的方法包括縱向?qū)徍朔ê蜋M向?qū)徍朔▋煞N方法，實(shí)踐操作中通常會(huì)出現(xiàn)兩種方法的結(jié)合運(yùn)種方法，實(shí)踐操作中通常會(huì)出現(xiàn)兩種方法的結(jié)合運(yùn)用。用。1.1.縱向?qū)徍朔v向?qū)徍朔v向?qū)弳畏ㄊ侵敢孕抛u(yù)證條款為根底，對(duì)規(guī)定的縱向?qū)弳畏ㄊ侵敢孕抛u(yù)證條款為根底，對(duì)規(guī)定的各項(xiàng)單據(jù)進(jìn)展逐字逐句的審核，要求有關(guān)單據(jù)的內(nèi)各項(xiàng)

6、單據(jù)進(jìn)展逐字逐句的審核，要求有關(guān)單據(jù)的內(nèi)容嚴(yán)厲符合信譽(yù)證的規(guī)定，做到容嚴(yán)厲符合信譽(yù)證的規(guī)定，做到“單證相符。單證相符。在進(jìn)展縱向?qū)徍藭r(shí)，應(yīng)留意以下兩點(diǎn)：在進(jìn)展縱向?qū)徍藭r(shí)，應(yīng)留意以下兩點(diǎn)：1 1仔細(xì)分析信譽(yù)證。信譽(yù)證中每涉及一種單仔細(xì)分析信譽(yù)證。信譽(yù)證中每涉及一種單據(jù)，即按單據(jù)條款核對(duì)相對(duì)應(yīng)的單據(jù)，以到達(dá)單證據(jù)，即按單據(jù)條款核對(duì)相對(duì)應(yīng)的單據(jù)，以到達(dá)單證一致。假設(shè)發(fā)現(xiàn)有與信譽(yù)證不一致之處，應(yīng)做好記一致。假設(shè)發(fā)現(xiàn)有與信譽(yù)證不一致之處，應(yīng)做好記錄，以免脫漏。錄，以免脫漏。2 2按信譽(yù)證審核完一切的單據(jù)后，剩下的那按信譽(yù)證審核完一切的單據(jù)后，剩下的那么屬于交單人交來的信譽(yù)證未規(guī)定的單據(jù)，應(yīng)選擇么屬于交單

7、人交來的信譽(yù)證未規(guī)定的單據(jù)，應(yīng)選擇退還交單人。退還交單人。二、單據(jù)審核的方法二、單據(jù)審核的方法2.2.橫向?qū)徍朔M向?qū)徍朔M向?qū)徍朔ㄊ窃诳v向?qū)徍说臋M向?qū)徍朔ㄊ窃诳v向?qū)徍说母咨?，以商業(yè)發(fā)票為中心審核根底上，以商業(yè)發(fā)票為中心審核其他規(guī)定的單據(jù)，使單據(jù)與單據(jù)其他規(guī)定的單據(jù)，使單據(jù)與單據(jù)之間一切的工程相互一致，做到之間一切的工程相互一致，做到“單單相符。單單相符。在進(jìn)展橫向?qū)徍藭r(shí)，要留意在進(jìn)展橫向?qū)徍藭r(shí)，要留意以發(fā)票為中心，將其他單據(jù)與發(fā)以發(fā)票為中心，將其他單據(jù)與發(fā)票的一樣資料如發(fā)票、裝箱單票的一樣資料如發(fā)票、裝箱單和運(yùn)輸單據(jù)上共有的貨物的標(biāo)志、和運(yùn)輸單據(jù)上共有的貨物的標(biāo)志、包裝、件數(shù)等及有關(guān)的工程

8、包裝、件數(shù)等及有關(guān)的工程如發(fā)票的金額與保險(xiǎn)單的保險(xiǎn)如發(fā)票的金額與保險(xiǎn)單的保險(xiǎn)金額予以核對(duì)。金額予以核對(duì)。二銀行審單的方法二銀行審單的方法銀行在收到信譽(yù)證受害人提交的單據(jù)后，銀行在收到信譽(yù)證受害人提交的單據(jù)后，也要對(duì)單據(jù)進(jìn)展全面、細(xì)致的審核。銀行審也要對(duì)單據(jù)進(jìn)展全面、細(xì)致的審核。銀行審單的方法主要有以下幾種：?jiǎn)蔚姆椒ㄖ饕幸韵聨追N：1.1.“先數(shù)字后文字法先數(shù)字后文字法2.2.“先簡(jiǎn)后繁法先簡(jiǎn)后繁法3. 3. 按按“裝運(yùn)日期審單法裝運(yùn)日期審單法4. 4. 分地域客戶審單法分地域客戶審單法5. 5. 先讀后審法先讀后審法一單據(jù)相符的重要性一單據(jù)相符的重要性信譽(yù)證作為迄今為止最受世界各國(guó)進(jìn)出口貿(mào)易信

9、譽(yù)證作為迄今為止最受世界各國(guó)進(jìn)出口貿(mào)易是青睞、運(yùn)用最廣泛的國(guó)際結(jié)算工具，可以大大提是青睞、運(yùn)用最廣泛的國(guó)際結(jié)算工具，可以大大提高收匯的平安性。高收匯的平安性。二單據(jù)不符的概念及緣由二單據(jù)不符的概念及緣由所謂單據(jù)不符，是指出口商即信譽(yù)證受害人向所謂單據(jù)不符，是指出口商即信譽(yù)證受害人向銀行提交的單據(jù)包含有不符合信譽(yù)證條款規(guī)定的內(nèi)銀行提交的單據(jù)包含有不符合信譽(yù)證條款規(guī)定的內(nèi)容，致使單證不符、單單不符或單據(jù)本身內(nèi)容不完容，致使單證不符、單單不符或單據(jù)本身內(nèi)容不完好。好。三、單據(jù)不符的處置三、單據(jù)不符的處置 單據(jù)不符產(chǎn)生緣由很多，概括起來主要有以下幾種：?jiǎn)螕?jù)不符產(chǎn)生緣由很多，概括起來主要有以下幾種： 1

10、.1.制單員的業(yè)務(wù)知識(shí)局限和操作忽略制單員的業(yè)務(wù)知識(shí)局限和操作忽略 2.2.信譽(yù)證本身的缺陷信譽(yù)證本身的缺陷 信譽(yù)證本身的缺陷往往會(huì)引起致命的不符點(diǎn)，包括以信譽(yù)證本身的缺陷往往會(huì)引起致命的不符點(diǎn)，包括以下三種情形：下三種情形： 1 1信譽(yù)證含有軟條款。信譽(yù)證含有軟條款。 2 2信譽(yù)證本身的模糊或自相矛盾。信譽(yù)證本身的模糊或自相矛盾。 3 3信譽(yù)證的修正。信譽(yù)證的修正。 4 4信譽(yù)證條款與實(shí)踐操作有沖突。信譽(yù)證條款與實(shí)踐操作有沖突。 3.3.受害人在運(yùn)營(yíng)過程中的脫節(jié)受害人在運(yùn)營(yíng)過程中的脫節(jié) 4.4.過分信任銀行過分信任銀行1.1.議付行對(duì)單據(jù)不符的處置議付行對(duì)單據(jù)不符的處置議付行對(duì)單證不符的處置

11、有以下幾種方法：議付行對(duì)單證不符的處置有以下幾種方法：1 1將單據(jù)退回受害人修正。將單據(jù)退回受害人修正。2 2擔(dān)保議付。擔(dān)保議付。3 3向開證行發(fā)電要求授權(quán)議付。向開證行發(fā)電要求授權(quán)議付。4 4寄單行將單據(jù)寄開證行，款項(xiàng)收妥后再寄單行將單據(jù)寄開證行，款項(xiàng)收妥后再付給受害人。付給受害人。5 5照常議付。照常議付。三單據(jù)不符的處置方法三單據(jù)不符的處置方法2.2.開證行對(duì)單據(jù)不符的處置開證行對(duì)單據(jù)不符的處置 作為開證行，收到議付行或付款行、承兌行作為開證行，收到議付行或付款行、承兌行寄來的單據(jù)后也要進(jìn)展審核，假設(shè)有不符點(diǎn)決議拒寄來的單據(jù)后也要進(jìn)展審核，假設(shè)有不符點(diǎn)決議拒付的，要留意以下幾點(diǎn)：付的，要

12、留意以下幾點(diǎn)：1 1開證行提出的不符點(diǎn)必需明確，且以單據(jù)開證行提出的不符點(diǎn)必需明確，且以單據(jù)為根據(jù)，沒有提出詳細(xì)不符點(diǎn)的拒付不能構(gòu)成完好為根據(jù)，沒有提出詳細(xì)不符點(diǎn)的拒付不能構(gòu)成完好的拒付通知。的拒付通知。2 2開證行提出的不符點(diǎn)必需是合理的，即開開證行提出的不符點(diǎn)必需是合理的，即開證行提出的不符點(diǎn)必需是本質(zhì)性的不符點(diǎn)。證行提出的不符點(diǎn)必需是本質(zhì)性的不符點(diǎn)。 3 3開證行必需以本身的名義提出不符點(diǎn)拒付，不開證行必需以本身的名義提出不符點(diǎn)拒付，不得以開證懇求人以為單證有不符點(diǎn)為由提出拒付。得以開證懇求人以為單證有不符點(diǎn)為由提出拒付。 4 4開證行必需在合理的時(shí)間內(nèi)提出拒付，即在收開證行必需在合理的

13、時(shí)間內(nèi)提出拒付，即在收到單據(jù)次日起的到單據(jù)次日起的5 5個(gè)銀行任務(wù)日內(nèi)提出拒付。個(gè)銀行任務(wù)日內(nèi)提出拒付。 5 5開證行必需一次性地提出一切不符點(diǎn)。開證行必需一次性地提出一切不符點(diǎn)。 6 6拒付電必需包含回絕接受的字樣，并聲明代為拒付電必需包含回絕接受的字樣，并聲明代為保管單據(jù)聽候處置或徑退單。保管單據(jù)聽候處置或徑退單。 信譽(yù)證遭拒付后，受害人應(yīng)按以下步驟進(jìn)展處置：信譽(yù)證遭拒付后，受害人應(yīng)按以下步驟進(jìn)展處置： 1. 1.判別銀行拒付能否成立判別銀行拒付能否成立 1 1判別銀行拒付的行為能否正當(dāng)。判別銀行拒付的行為能否正當(dāng)。 2 2判別銀行拒付的理由能否成立。判別銀行拒付的理由能否成立。 普通來說

14、，銀行拒付的理由能夠會(huì)有以下幾種：普通來說，銀行拒付的理由能夠會(huì)有以下幾種： 與與的相關(guān)規(guī)定有出入。的相關(guān)規(guī)定有出入。 要求受害人提交信譽(yù)證未要求提交的單據(jù)。要求受害人提交信譽(yù)證未要求提交的單據(jù)。 故意行為。故意行為。四信譽(yù)證遭拒付后的處置四信譽(yù)證遭拒付后的處置2.2.銀行拒付成立時(shí)的妥善處置銀行拒付成立時(shí)的妥善處置假設(shè)信譽(yù)證遭拒付確實(shí)是由于受害人提交的單假設(shè)信譽(yù)證遭拒付確實(shí)是由于受害人提交的單證不符呵斥的，那么出口商此時(shí)應(yīng)視其詳細(xì)情況進(jìn)證不符呵斥的，那么出口商此時(shí)應(yīng)視其詳細(xì)情況進(jìn)展適當(dāng)?shù)奶幹谩Ｕ惯m當(dāng)?shù)奶幹谩? 1矯正不符點(diǎn)并重新寄單。矯正不符點(diǎn)并重新寄單。2 2壓服進(jìn)口商和開證行接受單據(jù)。壓

15、服進(jìn)口商和開證行接受單據(jù)。3 3了解貨物情況。了解貨物情況。4 4隨證托收。隨證托收。第二節(jié)第二節(jié) 主要單據(jù)的審核方法主要單據(jù)的審核方法二、匯票的審核二、匯票的審核三、運(yùn)輸單據(jù)的審核三、運(yùn)輸單據(jù)的審核一、商業(yè)發(fā)票的審核一、商業(yè)發(fā)票的審核四、保險(xiǎn)單據(jù)的審核四、保險(xiǎn)單據(jù)的審核五、其他單據(jù)的審核五、其他單據(jù)的審核一商業(yè)發(fā)票的審核要點(diǎn)一商業(yè)發(fā)票的審核要點(diǎn)1 1確保商業(yè)發(fā)票的的簽發(fā)人是信譽(yù)證的受害人。確保商業(yè)發(fā)票的的簽發(fā)人是信譽(yù)證的受害人。Ensure that the drawer of the commercial Ensure that the drawer of the commercial i

16、nvoice is the beneficiary of the letter of credit.invoice is the beneficiary of the letter of credit.2 2除非信譽(yù)證另有規(guī)定，確保發(fā)票的抬頭為信譽(yù)除非信譽(yù)證另有規(guī)定，確保發(fā)票的抬頭為信譽(yù)證的懇求人。證的懇求人。Unless there are other prescriptions stated in Unless there are other prescriptions stated in the letter of creditthe letter of credit，ensure th

17、at the applicant is ensure that the applicant is indicated as the invoiced party.indicated as the invoiced party.一、商業(yè)發(fā)票的審核一、商業(yè)發(fā)票的審核 3 3商品的描畫必需完全符合信譽(yù)證的商品的描畫必需完全符合信譽(yù)證的要求。要求。Ensure that the description of the Ensure that the description of the goods must correspond with the goods must correspond with t

18、he merchandise description in the letter merchandise description in the letter of credit.of credit. 4 4不能冠名為不能冠名為“方式發(fā)票或方式發(fā)票或“暫時(shí)發(fā)暫時(shí)發(fā)票。票。 It shouldn It shouldnt be titled as t be titled as “ProformaProformaoror“ProvisionalProvisionalinvoice.invoice. 5 5確保沒有將會(huì)對(duì)貨物情況或價(jià)值引確保沒有將會(huì)對(duì)貨物情況或價(jià)值引起疑心的任何附加的、不利的對(duì)貨物的描畫

19、。起疑心的任何附加的、不利的對(duì)貨物的描畫。 Ensure that no additional or Ensure that no additional or unfavorable description of goodsunfavorable description of goods，which may question their condition or which may question their condition or valuevalue，is stated.is stated. 6 6未被信譽(yù)證準(zhǔn)許時(shí)，銀行不接受發(fā)票上對(duì)貨未被信譽(yù)證準(zhǔn)許時(shí)，銀行不接受發(fā)票上對(duì)貨物是物是“用

20、過的用過的“舊的舊的“重新改造的重新改造的“修整的批注。修整的批注。 Banks will not accept the notation in the Banks will not accept the notation in the invoice that the goods areinvoice that the goods are“usedused “secondhandsecondhand“rebuiltrebuilt“reconditionedreconditionedwhen not when not authorised by the letter of credit.aut

21、horised by the letter of credit. 7 7信譽(yù)證中提及的貨物、價(jià)錢和條款等細(xì)節(jié)必信譽(yù)證中提及的貨物、價(jià)錢和條款等細(xì)節(jié)必需包含在發(fā)票中。需包含在發(fā)票中。 The details of the goods The details of the goods、prices and terms prices and terms as mentioned in the letter of credit must be as mentioned in the letter of credit must be contained in the invoice.contained

22、in the invoice. 8 8確保發(fā)票上提供的其他資料，如嘜頭、號(hào)碼、確保發(fā)票上提供的其他資料，如嘜頭、號(hào)碼、運(yùn)輸資料等與其他單據(jù)相一致。運(yùn)輸資料等與其他單據(jù)相一致。 Ensure that any other information supplied Ensure that any other information supplied in the invoicein the invoice，such as markssuch as marks，numbersnumbers，transportation information etc.is consistent transporta

23、tion information etc.is consistent with that of the other documents.with that of the other documents. 9 9確保發(fā)票上的貨幣與信譽(yù)證貨幣相一致。確保發(fā)票上的貨幣與信譽(yù)證貨幣相一致。 Ensure that the currency of the invoice is Ensure that the currency of the invoice is consistent with that of the letter of credit.consistent with that of the

24、 letter of credit. 1010發(fā)票的金額不得超出信譽(yù)證的金額。發(fā)票的金額不得超出信譽(yù)證的金額。 The value of the invoice should not exceed The value of the invoice should not exceed the available balance of the letter of credit.the available balance of the letter of credit. 1111發(fā)票的金額必需與匯票金額相一致。發(fā)票的金額必需與匯票金額相一致。 That the value of the invoic

25、e must be That the value of the invoice must be consistent with that of the draft.consistent with that of the draft. 1212如不允許分批裝運(yùn)，確保發(fā)票必需包括信譽(yù)證要如不允許分批裝運(yùn)，確保發(fā)票必需包括信譽(yù)證要求的整批裝運(yùn)貨物價(jià)值。求的整批裝運(yùn)貨物價(jià)值。 Ensure that the invoice should contain the Ensure that the invoice should contain the complete shipment as require

26、d by the credit if complete shipment as required by the credit if partial shipments are prohibited.partial shipments are prohibited. 1313確保信譽(yù)證要求，發(fā)票已被簽字、公證人證明、確保信譽(yù)證要求，發(fā)票已被簽字、公證人證明、合法化、證明等。合法化、證明等。 Ensure that the requirement of the letter of Ensure that the requirement of the letter of credit is fulf

27、illedcredit is fulfilled，including the signing of the including the signing of the invoiceinvoice、the notarizationthe notarization、legalization and legalization and certification of the invoice.certification of the invoice. 1414提交正確的正本和副本份數(shù)。提交正確的正本和副本份數(shù)。 That the correct number of original(s) and co

28、pyThat the correct number of original(s) and copyiesiesis presented. is presented. 1 1發(fā)票稱號(hào)不符合信譽(yù)證規(guī)定。發(fā)票稱號(hào)不符合信譽(yù)證規(guī)定。2 2發(fā)票的開立人不是信譽(yù)證的受害人。發(fā)票的開立人不是信譽(yù)證的受害人。3 3發(fā)票的抬頭人與信譽(yù)證要求不符。發(fā)票的抬頭人與信譽(yù)證要求不符。4 4進(jìn)口商稱號(hào)與信譽(yù)證上的開證懇求人不同。進(jìn)口商稱號(hào)與信譽(yù)證上的開證懇求人不同。5 5貨物數(shù)量、發(fā)票金額及單價(jià)與信譽(yù)證不一貨物數(shù)量、發(fā)票金額及單價(jià)與信譽(yù)證不一致或不在信譽(yù)證允許的增減幅度之內(nèi)。致或不在信譽(yù)證允許的增減幅度之內(nèi)。6 6發(fā)票對(duì)

29、貨物的描畫與信譽(yù)證中的貨物描畫發(fā)票對(duì)貨物的描畫與信譽(yù)證中的貨物描畫不相符。不相符。7 7發(fā)票上的裝運(yùn)港或目的港與提單不一致。發(fā)票上的裝運(yùn)港或目的港與提單不一致。二商業(yè)發(fā)票的常見不符點(diǎn)二商業(yè)發(fā)票的常見不符點(diǎn)8發(fā)票上的貿(mào)易術(shù)語與信譽(yù)證不一致。9發(fā)票上的傭金或折扣與信譽(yù)證或合同的規(guī)定不相一致。10脫漏信譽(yù)證要求、闡明和證明的內(nèi)容，或繕制發(fā)票時(shí)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發(fā)票未按信譽(yù)證規(guī)定簽名蓋章。一匯票的審核要點(diǎn)一匯票的審核要點(diǎn)1 1確保匯票有正確的信譽(yù)證參考號(hào)。確保匯票有正確的信譽(yù)證參考號(hào)。Ensure that the draft bears th

30、e correct Ensure that the draft bears the correct documentary credit reference number.documentary credit reference number.2 2確保匯票有當(dāng)前的日期。確保匯票有當(dāng)前的日期。Ensure that the draft has a current date.Ensure that the draft has a current date.3 3匯票的出票人簽字和匯票的出票人簽字和/ /或稱號(hào)應(yīng)與受害人或稱號(hào)應(yīng)與受害人的稱號(hào)一致。的稱號(hào)一致。That the signature

31、and/or the name of That the signature and/or the name of the drawer should correspond with the name the drawer should correspond with the name of the beneficiary.of the beneficiary.二、匯票的審核二、匯票的審核 4 4確保匯票作成正確的付款人，不應(yīng)以懇求人作為確保匯票作成正確的付款人，不應(yīng)以懇求人作為匯票付款人。匯票付款人。 Ensure that the draft is drawn on the correct

32、Ensure that the draft is drawn on the correct drawndrawn，it should not be drawn on the applicant.it should not be drawn on the applicant. 5 5匯票上金額的大、小寫必需一致。匯票上金額的大、小寫必需一致。 That the amount in figures and words spelling That the amount in figures and words spelling must correspond with each other.must

33、 correspond with each other. 6 6付款期限要符合信譽(yù)證或合同非信譽(yù)證付款條付款期限要符合信譽(yù)證或合同非信譽(yù)證付款條件下規(guī)定。件下規(guī)定。 That the tenor should be based on the letter of That the tenor should be based on the letter of credit or the contract credit or the contract if not L/Cif not L/C. . 7 7匯票金額不得超出信譽(yù)證金額。匯票金額不得超出信譽(yù)證金額。 That the amount dra

34、wn for should not exceed the That the amount drawn for should not exceed the balance available in the documentary credit.balance available in the documentary credit. 8 8匯票金額應(yīng)與發(fā)票金額相符。匯票金額應(yīng)與發(fā)票金額相符。 That the value of the draft must be consistent That the value of the draft must be consistent with the v

35、alue of the invoice.with the value of the invoice. 9 9確保收款人的稱號(hào)已被驗(yàn)明。確保收款人的稱號(hào)已被驗(yàn)明。 Ensure that the name of the payee is identified. Ensure that the name of the payee is identified. 1010確保已按需求正確地背書。確保已按需求正確地背書。 Ensure that the endorsement is proper when Ensure that the endorsement is proper when requir

36、ed.required. 1111沒有限制性背書。沒有限制性背書。 There is no restrictive endorsements. There is no restrictive endorsements. 1212確保它包含信譽(yù)證要求所必需的條款。確保它包含信譽(yù)證要求所必需的條款。 Ensure that it covers any necessary clauses as Ensure that it covers any necessary clauses as required by the letter of credit.required by the letter o

37、f credit. 1313除非信譽(yù)證授權(quán)，否那么不開立除非信譽(yù)證授權(quán)，否那么不開立“無追索權(quán)的匯票。無追索權(quán)的匯票。 The draft The draft “without recoursewithout recourse should not be drawn should not be drawn unless authorized by the letter of credit.unless authorized by the letter of credit. 1 1匯票的出票日期遲于有效期。匯票的出票日期遲于有效期。 2 2匯票的金額大于信譽(yù)證金額。匯票的金額大于信譽(yù)證金額。 3

38、 3匯票上的金額大、小寫不一致或匯票大匯票上的金額大、小寫不一致或匯票大寫金額不準(zhǔn)確，大寫金額最后漏填寫金額不準(zhǔn)確，大寫金額最后漏填“ONLYONLY一詞。一詞。 4 4貨幣稱號(hào)與發(fā)票或信譽(yù)證不一致。貨幣稱號(hào)與發(fā)票或信譽(yù)證不一致。 5 5匯票的付款期限與信譽(yù)證規(guī)定不符，或匯票的付款期限與信譽(yù)證規(guī)定不符，或未明確付款日期。未明確付款日期。 6 6出票人未簽字。出票人未簽字。 7 7匯票提交的份數(shù)不正確。匯票提交的份數(shù)不正確。 8 8未按規(guī)定列明未按規(guī)定列明“出票條款。出票條款。 9 9漏列或錯(cuò)列了信譽(yù)證號(hào)碼。漏列或錯(cuò)列了信譽(yù)證號(hào)碼。 1010匯票的內(nèi)容被更改。匯票的內(nèi)容被更改。 二匯票的常見不二

39、匯票的常見不符點(diǎn)符點(diǎn)一運(yùn)輸單據(jù)的審核要點(diǎn)一運(yùn)輸單據(jù)的審核要點(diǎn)1 1確保提交全套的正本單據(jù)。確保提交全套的正本單據(jù)。Make sure that the full set of originals Make sure that the full set of originals issued is presented.issued is presented.2 2除非信譽(yù)證另有規(guī)定，確保它不是除非信譽(yù)證另有規(guī)定，確保它不是“租船租船合約的運(yùn)輸單據(jù)。合約的運(yùn)輸單據(jù)。Ensure that it is not a Ensure that it is not a “charter partychart

40、er party transports documentstransports documents，unless prescribed in unless prescribed in the letter of credit.the letter of credit.三、運(yùn)輸單據(jù)的審核三、運(yùn)輸單據(jù)的審核3 3應(yīng)符合應(yīng)符合相關(guān)運(yùn)輸條款的一切其相關(guān)運(yùn)輸條款的一切其他條件。他條件。Ensure that other conditions stipulated Ensure that other conditions stipulated in the appropriate transport ar

41、ticles of UCP in the appropriate transport articles of are complied with.600are complied with.4 4運(yùn)輸單據(jù)的收貨人稱號(hào)必需符合信譽(yù)證的運(yùn)輸單據(jù)的收貨人稱號(hào)必需符合信譽(yù)證的要求。要求。Ensure that the name of the consignee Ensure that the name of the consignee should comply with the requirement in the should comply with the requirement in the l

42、etter of credit.letter of credit.5 5在運(yùn)輸單據(jù)需求背書時(shí)正確背書。在運(yùn)輸單據(jù)需求背書時(shí)正確背書。Ensure the appropriate endorsement of the Ensure the appropriate endorsement of the transport documents when it is required.transport documents when it is required. 6 6確保運(yùn)輸單據(jù)上載明托運(yùn)人或其代確保運(yùn)輸單據(jù)上載明托運(yùn)人或其代理人的稱號(hào)。理人的稱號(hào)。Ensure that the name of

43、shipper or Ensure that the name of shipper or his agent is presented in the transport his agent is presented in the transport documents.documents.7 7確保當(dāng)運(yùn)輸單據(jù)有通知人時(shí)，其稱確保當(dāng)運(yùn)輸單據(jù)有通知人時(shí)，其稱號(hào)、地址按信譽(yù)證要求填寫。號(hào)、地址按信譽(yù)證要求填寫。Ensure that the name and addressEnsure that the name and address，if anyif any，of the notifying

44、party of the of the notifying party of the transport documents is filled according transport documents is filled according to the requirement in the letter of to the requirement in the letter of credit.credit. 8 8確保貨物的描畫與信譽(yù)證上內(nèi)容總體一致；確保貨物的描畫與信譽(yù)證上內(nèi)容總體一致；假設(shè)出現(xiàn)嘜頭、數(shù)量以及其他規(guī)格，那么必需與其假設(shè)出現(xiàn)嘜頭、數(shù)量以及其他規(guī)格，那么必需與其在其他單據(jù)

45、上的內(nèi)容相一致。在其他單據(jù)上的內(nèi)容相一致。 Ensure that the description of the goods Ensure that the description of the goods totally corresponds with the description of totally corresponds with the description of the goods as presented in the letter of the goods as presented in the letter of creditcredit，and that the ma

46、rks and numbers as and that the marks and numbers as well as other specificationswell as other specifications，if any if any ，must must correspond with those stated on the other correspond with those stated on the other documents.documents. 9 9運(yùn)輸單據(jù)上的運(yùn)輸單據(jù)上的“運(yùn)費(fèi)預(yù)付或運(yùn)費(fèi)預(yù)付或“運(yùn)費(fèi)到付要運(yùn)費(fèi)到付要與信譽(yù)證內(nèi)容相符。與信譽(yù)證內(nèi)容相符。 That

47、 the term of That the term of “freight prepaidfreight prepaid or or “freight collectfreight collect of the transport documents of the transport documents should be as required in the letter of credit.should be as required in the letter of credit. 1010確保運(yùn)輸單據(jù)不出現(xiàn)使其成為確保運(yùn)輸單據(jù)不出現(xiàn)使其成為“瑕疵或瑕疵或“不不清潔的條款。清潔的條款。

48、Ensure that there are no clauses on the Ensure that there are no clauses on the transport documents that may render it transport documents that may render it “foulfoul or or “uncleanunclean. .1 1運(yùn)輸單據(jù)提交的種類與信譽(yù)證規(guī)定不符。運(yùn)輸單據(jù)提交的種類與信譽(yù)證規(guī)定不符。2 2未提交全套有效的提單。未提交全套有效的提單。3 3托運(yùn)人的稱號(hào)與信譽(yù)證不一致。托運(yùn)人的稱號(hào)與信譽(yù)證不一致。4 4收貨人的稱號(hào)與信譽(yù)證

49、不一致。收貨人或提收貨人的稱號(hào)與信譽(yù)證不一致。收貨人或提單的抬頭人要按照信譽(yù)證的規(guī)定，不單的抬頭人要按照信譽(yù)證的規(guī)定，不5 5被通知人的稱號(hào)與信譽(yù)證規(guī)定不符。被通知人的稱號(hào)與信譽(yù)證規(guī)定不符。6 6未按信譽(yù)證規(guī)定正確背書假設(shè)需求的話。未按信譽(yù)證規(guī)定正確背書假設(shè)需求的話。7 7提交了不清潔的單據(jù)。提交了不清潔的單據(jù)。8 8運(yùn)輸單據(jù)中所列貨物的稱號(hào)、包裝、數(shù)量等運(yùn)輸單據(jù)中所列貨物的稱號(hào)、包裝、數(shù)量等信息與信譽(yù)證的規(guī)定不符。信息與信譽(yù)證的規(guī)定不符。9 9未按信譽(yù)證的規(guī)定證明運(yùn)費(fèi)已付或運(yùn)費(fèi)到付。未按信譽(yù)證的規(guī)定證明運(yùn)費(fèi)已付或運(yùn)費(fèi)到付。1010未注明承運(yùn)人的稱號(hào)。未注明承運(yùn)人的稱號(hào)。二運(yùn)輸單據(jù)的常見不符點(diǎn)

50、二運(yùn)輸單據(jù)的常見不符點(diǎn)一保險(xiǎn)單據(jù)的審核要點(diǎn)一保險(xiǎn)單據(jù)的審核要點(diǎn)1 1確保按照信譽(yù)證規(guī)定提交保險(xiǎn)單、保險(xiǎn)確保按照信譽(yù)證規(guī)定提交保險(xiǎn)單、保險(xiǎn)憑證和保險(xiǎn)聲明書。憑證和保險(xiǎn)聲明書。Ensure that the policyEnsure that the policy、certificate certificate and declaration as required by the letter and declaration as required by the letter of credit is presented.of credit is presented.2 2提交全套正本保險(xiǎn)單據(jù)。提

51、交全套正本保險(xiǎn)單據(jù)。That the full set of the insurance That the full set of the insurance document issued is presented.document issued is presented.3 3確保保險(xiǎn)單的簽發(fā)人是保險(xiǎn)公司、保險(xiǎn)確保保險(xiǎn)單的簽發(fā)人是保險(xiǎn)公司、保險(xiǎn)商或其代理人。商或其代理人。Ensure that the policy is issued and Ensure that the policy is issued and signed by the insurance company or si

52、gned by the insurance company or underwriter or their agents.underwriter or their agents.四、保險(xiǎn)單據(jù)的審核四、保險(xiǎn)單據(jù)的審核4 4確保保險(xiǎn)單的簽發(fā)日期或保險(xiǎn)責(zé)任生效日確保保險(xiǎn)單的簽發(fā)日期或保險(xiǎn)責(zé)任生效日期最遲在已裝船或已發(fā)運(yùn)或接受監(jiān)管之日。期最遲在已裝船或已發(fā)運(yùn)或接受監(jiān)管之日。Ensure that the date of issuance or date Ensure that the date of issuance or date from which cover is effective at t

53、he latest from which cover is effective at the latest from the date of loading on board or dispatch from the date of loading on board or dispatch or taking in charge of the goods as the case or taking in charge of the goods as the case may be.may be.5 5確保貨物投保金額要符合信譽(yù)證要求或符確保貨物投保金額要符合信譽(yù)證要求或符合合第第2828條條f

54、 f款規(guī)定?？钜?guī)定。Ensure that the value of the goods issued Ensure that the value of the goods issued is as required by the credit or as defined in is as required by the credit or as defined in sub-article 28f.sub-article 28f. 6 6除非信譽(yù)證另有要求，保險(xiǎn)單據(jù)必需運(yùn)用與信譽(yù)除非信譽(yù)證另有要求，保險(xiǎn)單據(jù)必需運(yùn)用與信譽(yù)證一樣的貨幣表示。證一樣的貨幣表示。 That the currency

55、 issued in the insurance That the currency issued in the insurance documents is as the same as that issued in the documents is as the same as that issued in the letter of creditletter of credit，unless other requirement is unless other requirement is presented.presented. 7 7確保保險(xiǎn)單據(jù)上的貨物描畫與發(fā)票上的描畫相一確保保險(xiǎn)單

56、據(jù)上的貨物描畫與發(fā)票上的描畫相一致。致。 Ensure that the description of the goods is Ensure that the description of the goods is consistent with that stated in the invoice.consistent with that stated in the invoice. 8 8承保的風(fēng)險(xiǎn)區(qū)間至少涵蓋從信譽(yù)證規(guī)定的貨物接承保的風(fēng)險(xiǎn)區(qū)間至少涵蓋從信譽(yù)證規(guī)定的貨物接納地或發(fā)運(yùn)地開場(chǎng)到卸貨地或最終目的地為止。納地或發(fā)運(yùn)地開場(chǎng)到卸貨地或最終目的地為止。 That the insuran

57、ce covers the area from the That the insurance covers the area from the point of taking in charge of the merchandise or point of taking in charge of the merchandise or designated port of embarkation to port of designated port of embarkation to port of discharge or the destination.discharge or the de

58、stination. 9 9已按信譽(yù)證要求投保了規(guī)定的險(xiǎn)別并有相已按信譽(yù)證要求投保了規(guī)定的險(xiǎn)別并有相應(yīng)明確表示。應(yīng)明確表示。 It covers the specified risks as stated in It covers the specified risks as stated in the credit and the risks are clearly defined.the credit and the risks are clearly defined. 1010確保保險(xiǎn)單據(jù)上對(duì)貨物的描畫與運(yùn)輸單據(jù)確保保險(xiǎn)單據(jù)上對(duì)貨物的描畫與運(yùn)輸單據(jù)上內(nèi)容相一致。上內(nèi)容相一致。 Ensur

59、e that the description of the goods Ensure that the description of the goods of the insurance documents is generally of the insurance documents is generally consistent with that of the transport document.consistent with that of the transport document. 1111假設(shè)被保險(xiǎn)人的稱號(hào)不是保兌行、開證行假設(shè)被保險(xiǎn)人的稱號(hào)不是保兌行、開證行或進(jìn)口商，那么應(yīng)進(jìn)展相應(yīng)的背書?；蜻M(jìn)口商，那么應(yīng)進(jìn)展相應(yīng)的背書。 If the assured named is other than the If the assur