会计考友 发表于 2012-3-14 15:22:34

2012年单证员考试基础理论知识预习讲义(71)

  为了帮助考生系统的复习单证员考试课程 全面的了解单证员考试的相关重点,小编特编辑汇总了2012年单证员考试辅导资料,希望对您参加本次考试有所帮助!
  单证员考试基础理论知识预习讲义(71)
  (八)、单据条款
  信用证项下所需要的单据除汇票外,通常还有:商业发票、装箱单、海运提单、保险单、普通(普惠制)原产地证书、各种受益人证明及各种其他证明等全套单据条款。
  例:CREDIT AVAILABLE WITH BANK OF CHINA BY NEGOTIATION AGAINST PRESENTATION
  OF THE DOCUMENTS HEREIN AND BENEFICIARY‘S DRAFT(S) AT SIGHT DRAWN ON
  ISSUING BANK FOR 100 PCT OF THE INVOICE AMOUNT MARKED “DRAWN UNDER THE
  KWANGTUNG PROVINCIAL BANK, SINGAPORE, L/C NO. 211LC2626“
  DOCUMENTS REQUIRED:
  (INTRIPLICATE UNLESS OTHERWISE STIPULATED)
  SIGNED COMMERCIAL INVOICE
  SIGNED PACKING LIST
  CERTIFICATE OF CHINESE ORIGIN
  MARINE INSURANCE POLICY…
  FULL SET OF CLEAN “ON BOARD”MARINE BILLS OF LADING…
  本信用证受益人根据新加坡广东银行所开第211LC2626号信用证开出即期的以开证行为付款人、按100%发票金额的汇票,由中国银行议付。
  需要的单据:(除非另有规定,每份单据一式三份)
  签字的商业发票
  签字的装箱单
  中国原产地证书
  海运保险单……
  全套清洁“已装船”海运提单……
  单证员精讲班第42讲课件讲义(环球职业教育在线)
  单证员精讲班第42讲讲义
  商业发票条款
  (九)、商业发票条款
  COMMERCIAL INVOICE CERTIFYING AT THE SAME TIME ORIGIN OF GOODS, CONTENTS
  ARE TRUE, PRICES CORRECT AND CURRENT, THAT IT IS THE ONLY INVOICE ISSUED
  FOR THE GOODS DESCRIBED HEREIN AND MENTIONING THAT IT IS THEIR EXACT VALUE
  WITHOUT ANY DEDUCTION OF PAYMENT IN ADVANCE. ONE ORIGINAL COPY MUST BE
  CERTIFIED BY CCPIT.
  商业发票上同时证明:货物的产地、发票的内容是真实的;价格是正确的;它是为所述货物签发的唯一的发票;所列为实价并未扣除任何预收款项;发票的一份正本须由中国国际贸易促进委员会证明。
  (十)、装箱单据条款
  PACKING LIST MUST SHOW GROSS WEIGHT, NET WEIGHT AND MEASUREMENT PER CARTON
  SEPARATELY
  装箱单上需分别表明每箱的毛重、净重和尺码。
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