6.信用证下单据.ppt

(一)贸易单据的作用 1、象征性交货：以单据代表货物； 2、托收、信用证方式下，进口人、开证行（及开证申请人）依据单据决定是否支付款项。 （二）贸易单据的要求 1、正确：符合合同、信用证的规定； Documents presented under a credit must not appear to be inconsistent with each other. The requirement is not that the data content be identical, merely that the documents not be inconsistent. 2、完整：内容、份数齐全； Drafts, certificates, declarations, statements, transport documents and insurance documents must be dated and signed. 3、及时：及时制单、及时交单； 4、简明：以节省时间、减少错误风险、提高效率； 5、整洁：格式、外观合格，减少涂改 （三）贸易单据的种类 1、托运单据： 报关单、托运单、投保单、检验申请书 2、结算单据： 基本单据：发票、提单、汇票、保险单 附属单据：检验证明、受益人的证明、装箱单、尺码单、原产地证明等 二、结算单据的制作 (一)商业发票 1.商业发票(Commercial invoices) 商业发票是卖方向买方签发的载明货物的品质、数量、包装和价格，并凭以索取货物的凭证。 A commercial invoice is an accounting document by which the seller claims payment from the buyer for the value of the goods being supplied. As the core document in which detailed description of the goods can be found,the commercial invoice can be used for bookkeeping, customs clearance, and replacing the drafts in case no drafts are required. 2.作用： 出口人的履约证明文件； 出口人和进口人记帐的依据； 出口人和进口人报关纳税的依据。 3.Contents of commercial invoices Heading Body Complementary clause 商业发票的内容 ?? 江苏和泰股份有限公司 JIANGSU HOTIY CORPOARATION HOTIY BUILDING,50 ZHONGSHAN.,NANJING,CHINA COMMERCIAL INVOICE TO: NO: DATE: S/C NO.: L/C NO.: FROM TO BY MARKSNO.S DESCRIPTION QUANTITY UNIT PRICE