发票是出口方在货物发出时开的发货凭证.pptVIP

International Settlements Payments Documents Brief introduction Roles Representing the title to the ownership of the goods Evidencing the fulfillment of obligation types Draft sample (p48) points for attention in examination of draft in L/C business(p183) Invoice definition Sample(p205) points for attention in examination of invoice under L/C(p184) 第二节 发票 发票是出口方在货物发出时开的发货凭证，凭证上对所装货物做了比较详细的说明，也是出口方向进口方收取出口货款的主要依据。有广义和狭义之分： 广义：商业发票、海关发票、形式发票、领事发票、厂商发票、证实发票等 狭义：商业发票 一、商业发票（Commercial Invoice） 1、概念:简称发票，是出口方向进口方开立的，凭以向进口方收取的发货价目清单，是装运货物的总说明。 2、内容 （1）首文部分（Heading） （2）正文部分（Body） （3）结文部分 结文部分最重要的内容是出口商的签章（Exporter’s Signature），信用证项下，必须是受益人签发发票。此外，还可按需要标注进出口许可证、外汇批准号、税则号等内容，或证实性文句。 Bill of lading (B/L) definition functions receipt of goods evidence of contract of carriage doc of title to the goods Sample(p213) FULL SET OF CLEAN MARINE BILL OF LADING ‘ON BOARD’ THE NAMED VESSEL CONSIGNED TO THE ORDER OF SHIPPER, BLANK ENDORSED MARKED ‘FREIGHT PREPAID’ INDICATING NOTIFY SENG-CHO INTERNATIONAL, LTD. 3283 LAKE SHORE AVE SUITE 203 OAKLAND, CA 94610 types points for attention in examination of B/L under L/C(p184) International conventions related to B/L 《海牙规则》（Hague Rules） 《维斯比规则》（Visby Rules ） 《汉堡规则》（Hamburg Rules ） Basic contents of B/L 正面 背面 Insurance documents ? Kinds of insurance docs - insurance policy - insurance certificate ? Sample (p227) INSURANCE POLICY OR CERTIFICATE IN DUPLICATE. ENDORSED IN BLANK FOR THE INVOICE VALUE OF THE GOODS PLUS 10 PERCENT COVERING INSTITUTE CARGO CLAUSES(AIR) TO INCLUDE WAR AND STRIKES RISKS ON A WAREHOUSE TO WAREHOUSE BASIS ? Points for attention in examination of insurance docs under L/C(p185) Miscellaneous documents ? Types ? Points for attention in examination Methods used for docs examination put the L/C and all the docs together in order. Read the L/C carefully, underlining the important contents and trying to learn them by heart. Examine carefully all