发票的制作和审核.pdfVIP

（四）发票的制作和审核 制作和审核依据UCP600第18条和ISBP第57～67段 A 、发票的名称  1.信用证仅要求“发票”，何种发票可以接受？ 2.要求提交“Commercial Invoice”可否接受“Invoice”？ 3.何种发票不可以接受？（provisional invoice） This pro-forma invoice is issued only for the purpose of applying import license by the importer. The terms and conditions contained herein will be deemed valid only after its final approval by the seller. B、出具人和抬头 1.应由谁出具 （受益人） Documents presented on ABC Division’s letter head acceptable. 2.应以谁为抬头？ （开证申请人） Invoice must be made out in the name of applicant. Beneficiary：ABC Company ，Hong Kong 3/3 B/L made out to order ，blank endorsed marked freight prepaid notify XYZ Company Limited, Tokyo. Invoice in 3 copies made out to above notify party. To ：XYZ Company Limited ，Tokyo ？ To ：ABC Company Hong Kong ？ 发票的制作和审核  C、货物描述  1. 应如何在发票上描述货物？  发票中的货物、服务或履约行为的描述必须与信用证规定 的一致，但并不要求仅限于信用证内容。  10 cars and 4 tractors .Partial shipment allowed.  4 tractors  10 cars and 4 tractors .Partial shipment allowed.  10 cars and 4 tractors  4 tractors  Electronic Components  Electronic Components：radio, TV 发票的制作和审核 2.是否必须显示贸易术语？ FOB stowed and trimmed，CFR landed，CIF gross shipping weight 3.是否必须标明贸易术语的来源？ CIF Singapore INCOTERMS 2000 CIF Singapore CFR Singapore CFR Singapore INCOTERMS 2000 CFR Vancouver，WA ，USA port CFR Vancouver，WA 发票的制作和审核 4.是否允许注明超出价格术语范畴的费用或成本 ？ CIF VALUE: USD5,400.00 Cost: USD5,000.00 Insurance: USD50.00 Freight: USD350.00 Legalization fees: USD70.00 Total ： USD5,470.00？ CIF＝ Cost＋ Insurance ＋Freight 发票的制作和审核  D、数量  1.是否可以注明溢装货物？ 2.如何掌握发票的数量？  凡有“约”、“大概”、“大约”或类似的词语用于信用证规定 的货物数量时，应理解为可有不超过10%的增减幅度 about 1000 M/T of rice approximately 1000 M/T of rice 900 M/T ～1100 M/T A deviation of quantity of up to 6 ％ more or less allowed.  5% of L/C quantit