信用证常见不符点

会计考友

　　Unclean bills of lading非清洁提单
. `( E$ o0 ~8 |! }　　Chartered party bill of lading租船提单
1 m, ~+ f$ S0 ?. h* o: P$ y1 Q　　No evidence of goods actually “shipped on board”未加注“已装船”
/ h6 L: ]' I2 S: t; e. g# W　　Shipment made between ports other than those stated in the credit非指定港装卸船
　　Goods shipped on deck货装甲板
% I6 X$ l! h# j　　Bill of lading does not evidence whether freight is prepaid / paid or not未显示运费已付
- V6 B5 D- P% ?. e! y　　Presentation of an insurance documents of a type other than that required by the credit 非指定保单类型
9 h0 v7 a2 n: `1 N& D　　Insurance risks covered not as specified in the credit投保险种为非指定险种
　　Insurance cover expressed in a currency other than that of the credit投保金额非指定货币
! ^" x/ s8 K" @% u% M, U　　Under insured保额低于规定
　　Insurance not effective from the date on the bill of lading保险有效日期与提单日不同
9 J" V! L" R# T5 ]" O　　Documents inconsistent with each other单单不符
　　Description of goods on invoice differs from that in the credit发票上货物描述不符
% U" s; Z# @2 Q4 p/ ]6 l& y　　Weights differ between documents单单之间重量不符
　　The amounts shown on the invoice and bill of exchange differ发票与汇票金额不符
　　Marks and numbers differ between documents唛头和编号单单不符
　　Absence of documents called for in the credit缺少信用证要求的单据
　　Bill of exchange drawn on a wrong party汇票受票人错误
# [5 v9 K8 D# F% W8 \6 B　　Bill of exchange payable on an indeterminable date汇票付款日期不确定
. T9 y; m5 B. V* S4 q　　Bill of lading, insurance document or bill of exchange not endorsed correctly提单、保单、汇票背书有误
　　Absence of signatures, where required, on documents presented单据缺少签字
　　Credit amount exceeded超证
" O1 L( T2 y* O/ J1 A　　Credit expired效期过
　　Late shipment and presentation迟装船并迟交单
- t- w4 x4 w/ u1 I0 e+ W　　Short shipment短装
　　Over shipped and over drawn超装并超金额