国际结算 教学课件 Chapter 8 uments under the Credit 信用证项下的单据.ppt

　 ①出单人的要求。不能用“第一性”、“著名”、 “有资格”、“独立”、“官方”、“有能力”、“当地”等模糊表示用于出单人前。 ②单据正副本规定。正本单据上必须有“正本”字样，并有出单人签名；副本单据上有“副本”字样，如果无“正本”或“副本”表示的，视作为副本单据处理，副本单据无须签名。 ③签字。单据的签字可以用手签，盖章，穿孔，或机器、电子签字等多种形式。 ④单据开立日期。所有单据，必须在信用证开立后至到期前开立，商业发票的时间可以早于信用证开立的时间。装船日必须晚于保单日，汇票开立的日期一般为议付日。 ⑤银行按单单一致、单证一致审核单据。 ⑥银行审核单据时，按照“实质性相符”原则进行审单。 clean B/L A clean B/L is one, which bears no clause or notation, which expressly declares a defective condition of the goods and/or the packaging. some points when examining the transport documents. ⑴清洁单据。 ⑵已装船单据。 ⑶全套正本单据。 ⑷装船时间在信用证规定的最迟装船期内。 ⑸根据不同的价格条件，写明运费支付情况。 ⑹收货人不能是银行。 ⑺提单日期必须晚于保险单据日期。 ⑻提单的分运与转运应符合信用证的规定 * In this chapter, you will learn ?Some issues relating to documents under the credit: principle ? Some major documents used in documentary credit ? Sample Commercial invoice certificates Insurance documents Bill of exchange Bill of lading 可早于 开证日期 应早于 提单日期 一般为 议付日期 Presentation date L/C expiry L/C Date 单据最迟签发日 The date of documents Bill of exchange document 品质检验证 兽医检验证 数量检验证 黄曲霉素检验证 卫生检验证 健康检验证 分析检验证 植物检疫检验证 Invoice Shipping documents Packing list Cert. analysis C/O form A Cert. Of origin Insurance documents Consular invoice Commercial invoice Certificate of inspection Weight meno Customs invoice Insurance policy Insurance cert. Combined cert. Cover note Airway bill Bill of lading Road/railway/river bill Post parcel receipt ２.Types of documents 1.Commercial invoices 1.The commercial invoice is the key accounting document describing the commercial transaction between the buyer and the seller. 商业发票是全套单据的中心，其他单据如运输单裾，保险单据和包装单等都是支持商业发票的货物而开立的． 1.Commercial invoices Experimental book,P108 2.L/C requires: “Signed commercial Invoice in ___copies indicating L/C No.and Contract No.（一式＿份签字发票，标明信用证号码和合同号码） 3.Checking 2.Bill of lading 1.A bill of lading is a document issued by a carrier to a shipper（Consignor), signed by the captain, agent, or owner of a vessel. 2. Basic functions 1）As a receipt of the goods 2）As evidence of contract for carriage 3）As a qu