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2012年单证员考试缮制与操作

2012-02-15 16:06 作者: 来源: 本站 浏览: 3,206 次 我要评论(200条) 字号:

摘要: A.汇票 国际贸易中,主要使用的是跟单汇票,作为出口方要求付款的凭证。制作汇票时应注意下列问题。 出票条款。信用证名下的汇票,应填写出票条款。包括:开证行名称,信用证号码和开证日期。 汇票金额。托收项下汇票金额应与发票一致。若采用部分托收、部分信用证方式结算,...

A.汇票

国际贸易中,主要使用的是跟单汇票,作为出口方要求付款的凭证。制作汇票时应注意下列问题。

出票条款。信用证名下的汇票,应填写出票条款。包括:开证行名称,信用证号码和开证日期。

汇票金额。托收项下汇票金额应与发票一致。若采用部分托收、部分信用证方式结算,则两张汇票金额各按规定填写,两者之和等于发票金额。信用证项下的汇票,若信用证没有规定,则应与发票金额一致。  pcs是什么意思  若信用证规定汇票金额为发票的百分之几,则按规定填写。这一做法,通常用于以含佣价向中间商报价,发票按含佣价制作,开证行在付款时代扣佣金的情况。

付款人名称。托收方式的汇票,付款人为买方。信用证方式下,以信用证开证行或其指定的付款行为付款人。     sku   若信用证未加说明,则以开证行为付款人。

收款人名称。汇票的收款人应是银行。信用证方式下,收款人通常为议付行;托收方式下,收款人可以是托收行,均作成指示式抬头。托收中也可将出口方写成收款人(已收汇票),然后由收款人作委托收款背书给托收行。

B.商业发票

商业发票(Commercial Invoice)是出口商开立的发货价目清单,是装运货物的总说明。发票全面反映了合同内容。

发票的主要作用是供进口商凭以收货、支付货款和进出口商记账、报关纳税的凭据。在不用汇票的情况下(如付款信用证、即期付款交单),发票代替汇票作为付款的依据。

发票没有统一的格式,其内容应符合合同规定,在以信用证方式结算时,还应与信用证的规定严格相符。发票是全套货运单据的中心,其它单据均参照发票内容缮制,因而制作不仅要求正确无误,还应排列规范,整洁美观。

制作内容及注意事项如下:

出口商名称。发票顶端必须有出口商名称、地址、电传、传真和电话号码,其中出口商名称发票名称。在出口商名称下,应注明“发票”(Cormercial Invoice或Invoice)字样。

发票抬头人。通常为国外进口商。在信用证方式时,除非另有规定,应为开证申请人。

发票号码,合同号码, sku是什么意思 信用证号码及开票日期。发票号码由出口商自行按顺序编制。合同号码和信用证号码应与信用证所列的一致,如信用证无此要求,亦应列明。开票日期不应与运单日期相距太远,但必须在信用证交单期和有效期之内。

装运地和目的地。应与信用证所列一致,      hpl船公司  目的地应明确具体,若有重名,应写明国别。

运输标志(嗟头)。凡来证有指定嗟头的,  GB2828按来证制作。如无规定,由托运人自行制定。以集装箱方式装运,可以集装箱号和封印号码取代。运输单据和保险单上的嗟头,应与发票一致。

本文由 http://edu.ebay.cn/ 整理并发布

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