7. 单据审核指南

单击此处编辑母版标题样式,*,单击此处编辑母版文本样式,第二级,第三级,第四级,第五级,单据审核指南,一、单证审核的基本要求,1、及时性,2、全面性,3、按照“严格符合”的原则，做到“单单相 符，单证相符”,二、单证审核的基本方法,1、纵向审核法 (单证),2、横向审核法,（单单）,1,1.,认真阅读信用证,!,2.,根据信用证内容检查单据,3.,根据发票检查其它单据,4.,检查单据之间是否一致,5.,审单时，认真做好记录 ！,信用证,汇票,商业发票,装箱单,产地证书,商品检验证书,保险单,提单,其它单据,2,三、信用证审单准则,1、按照跟单信用证统一惯例的规定审单,2、按照信用证所规定的条件、条款审单,（1）表面一致性,（2）内容相符性,3、按照银行的经营思想、操作规程审单,4、按照普遍联系的观点，结合上下文内容审单,3,四、单证审核的重点,（1）检查规定的单证是否齐全包括所需单证的份数.,（2）检查所提供的文件名称和类型是否符合要求.,（3）有些单证是否按规定进行了认证.,（4）单证之间的货物描述,数量,金额,重量,体积,运输标志等是否一致.,（5）单证出具或提交的日期是否符合要求,.,4,相关单据的大、小写金额打错；,相关单据的当事人名称、地址打错；,发票上的货物描述不符合信用证的规定；,汇票/运输提单/保险单据上未按要求进行背书；,应提交的单据提交不全或份数不足；,未按信用证要求对有关单据如发票/产地证等进行认证;,漏签字或盖章；,逾期装运；,逾期交单。,五、常见差错,5,审单 检查汇票,Exchange for USD122,500.00 Hong Kong, June 18, 1994,At sight pay to the order of Electronic Distributors Associates,One Hundred Twenty-two Thousand Five Hundred US dollars,Drawn under LC No. 1234 dated May 29,1994, issued by Banko Binko, Panama, Rep. of Panama,To: Banko Binko For Electronic Distributors Associates,Panama Hong Kong,Linsen, Zhang,1.,是否写上信用证号码和是否正确？,2.,是否在信用证到期日后交单？（汇票上的日期可在交单时由银行加盖）。,3.,汇票金额与信用证和发票上的是否一致,?,4.,汇票期限是否与信用证相同,?,5.,是否由信用证受益人签发的汇票,?,6.,汇票上是否有出票人签字,?,7. I,汇票是否开给信用证的指定银行,?,6,June 17, 1994,Sold to : Importadora Electronica S.A Terms: Documentary Credit,Panama, Rep. Of Panama,Packing Description Price,1 container Televisions, VCR, Video recorders and,spare parts of Japanese origin USD100,000.00,VHS cassettes of Chinese origin, 10000 USD 5,500.00,FOB Factory USD105,500.00,Handling USD 150,Freight USD 16,850.00,Total CFR (INCOTERMS 1990),Puerto Armuelles, Panama USD122,500.00,Linsen, Zhang,Electronic Distributor Associates,Hong Kong Consolidators Inc., as agents,Invoice No. 741 Contract No. 1714-X,Commercial Invoice,Electronic Distributing Associates,审单 检查商业发票,1.,是否为信用证提到的受益人签发,?,2.,抬头名称和地址是否就是信用证上的（申请人）,?,3.,发票上的商品名称是否与信用证上的完全一致,?,4.,发票上的数量是否与信用证上的一致,?,5.,发票金额是否超过信,用证上的金额？,7,Shipper:,Electronic Distributing Associates,Hong Kong Consolidators, Inc., as agent,Port of Loading,Hong Kong,Port of discharge,Puerto Armuelles,Panama,Ocean Vessel:,M/V Altamares,Place of delivery (Applicable only when document used for MULTIMODAL transport):,Place of receipt (Applicant only when document,Used for MULTIMODAL transport):,Notify address(carrier not responsible for failure,to notify:,Importadora Electronica S.A,147, Avenida San Jose, Panama, Rep. Of Panama,Carrier:,LHK LINES,Shippers reference: EDA PA4576,Consignee:,To order of,Transitarios Panama,Voyage No. 59E,For multimodal transport or port to port shipment,Examination of documents Examining a transport document,8,Signature,Linsen, Zhang,XYZ Company as agent,Place and date of issue:,Hong Kong June 9, 1994,Number of Originals,2,Freight payable at:,collect,Appropriate column to be marked by ,Collect USD 16,800.-,Destination Land Freight/transp addr,.,Sea Freight,Origin TMC/LCL charge,Freight and charges,Movement:,Received by the Carrier from the Shipper in apparent good order and condition (unless otherwise noted Herein) the total number or quantity of Containers or other packages or units indicated in the box opposite entitled “Total No. of Containers/packages received by the Carrier” for carriage subject to all the terms,and conditions hereof (INCLUDING THE TERMS AND CONDITIONS ON THE REVERSE AND THE TERMS AND,CONDITIONS OF THE CARRIERS APPLICABLE TARRIF),from the Place of Receipt or the Port of Loading, whichever is applicable to the Port of Discharge or the Place of Delivery, whichever is applicable in accepting the documents the Merchant expressly accepts and agrees to all its terms and conditions whether printed, stamped or written, or otherwise,incorporated, notwithstanding the non-signing of this document by the Merchant.,Total No. of Containers/ Shippers declared,packages received by value,：,the Carrier:,USD 122,500,1,Container Nos. Number and type of packages, Gross weight(kg) measurement(cbm),Seal Nos, description of goods,Marks and Nos.,1 container TVs, VCRs, Spare parts and Cassettes,ON BOARD,June 9, 1994,ABOVE PARTICULARS AS DECLARED BY SHIPPERS,接上页,9.,签字是否正确,?,9,中国人民保险公司天津分公司,The Peoples Insurance Company of China, TIANJIN BRANCH,HEAD OFFICE: BEIJING ESTABLISHED IN 1949,Insurance Building, Qu Fu Road,Heping District, Tianjin, China,CABLE: 42001 TIAJIN,TEL: 315366 315367,TLX: 23262 PICC CN,FAX: (86)(22)30129,INVOICE NUMBER TES/203023098,INSURANCE POLICY,保险单,POLICY NO,：,TT03/1212,保险单号次,THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLES INSURANCE COMPANY OF CHINA,（,HEREINAFTER CALLED “THE COMPANY”,中国人民保险公司（以下简称本公司）,AT THE REQUEST OF TIANJIN TEXTILE I/E CORP.,（,HEREIN CALLED “THE INSURED”,）,TO INSURE THE,根据被保险人的要求（以下称为被保险人）由被保险人向本公司缴付约定的保险费，按照本保险单承保险别和,UNDERMENTIONED GOODS IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS POLICY,背面所载条款与下列特款承保下述货物运输保险，特立本保险单。,AS PER CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON,。,USD1,769.00,85%P, 35%V GABARDINE,(,华达呢）,4 CTNS,（,4,箱）,As per Invoice No.,TES/203023098,按照发票号,AMOUNT INSURED,保险金额,DESCRIPTION OF GOODS,保险货物项目,QUANTITY,数量,MARK AND NOS,标记,1. I,保单种类是否正确？是否是,信用证规定的,?,2.,商品名称与信用证上的是否一致？,3.,保险百分比与信用证,规定的是否相同？,4.,被保险人与信用证,上的是否一致,?,10,TOTAL AMOUNT INSURED: U.S.Dollars One Thousand Seven Hundred and Sixty Nine Only.,总保险金额,PREMIUM: AS PER ARRANGED,保费,RATE: AS ARRANGED,费率,PER CONVEYANCE: S.S. TIAN Yan No.731,运载工具,SAILING ON OR ABOUT: AS PER B/L,SLG. ON OR ABT:,开航日期,FROM,自,: XINGANG TO,至：,HONGKONG,CONDITIONS: Covering All risks as per Institute Cargo Clauses (1.1.1963) and Risk of,承保险别,War as per Institute War Clauses (11.3.80) . (Warehouse to Warehouse,is included),投保,1963,年,1,月,1,日协会货物条款的一切险和,1980,年,11,月,3,日 的,战争险（包括仓至仓条款）,CLAIMS IF ANY,，,PAYABLE ON SURRENDER OF THIS POLICY TOGETHER WITH OTHER RELEVANT,所保货物如遇出险，本公司凭本保险单及其它有关证件 给付赔款。所保货物如发生本保险单项下负责赔偿的损失,DOCUMENTSS IN THE EVENT OF ACCIDENT WHEREBY LOSS OR DAMAGE MAY RESULT IN A CLAIM,或事故，应立即通知本公司下述代理人勘察。,UNDER THIS POLICY IMMEDIATE NOTICE APPLYING FOR SURVEY MUST BE GIVEN TO THE COMPANYS,AGENT AS MENTIONED HEREUNDER,。,THE MING AN INSURANCE CO.(H.K.) LTD.,INTERNATIONAL BUILDING 14,TH,FLOOR 141,DES VOEUX ROAD, CENTRAL HONGKONG.,中国人民保险公司天津分公司国外业务部,THE PEOPLES INSURANCE CO. OF CHINA,TIANJIN BRANCH FOREIGN BUSINESS DEPT.,冯念贤,Deputy Manager Feng Nian Xian,CLAIM PAYBALBE AT: Hongkong in USD,赔款偿付地点,DATE: 28,TH,JUN. 1999 TIAJIN,单据签发日期 签发地点,1.,计价货币与信用证是否相同？,2.,保单上的运输方式和路途,是否与信用证上的相同？,3.,单据上是否承保了信用证上的所有风险？,4.,保单签发日是否晚于提单日期？,5.,是否由保险公司或其代理人签发？,11,六、有问题单据的具体处理,1、在规定的效期和交单期内对有问题的单据必须进行及时更正和修正,2、有些单据由于种种原因不能按期更改或无法修改，可以向银行出具一份保函（通常称为担保书,）,3、请银行向开证行拍发要求接受不符点并予付款的电传,4、改以托收方式,12,七、单据被拒付之后的处理,1.对于包含有不符点的单据拒付是国际惯例赋予开证行的权利。,2.单据被拒付后，受益人拥有对单据的处置权,3.,货物质量在任何时候都是收回货款的最关键因素,对于单据被拒付，我们要先弄清几个问题：,13,面对国外提出的不符点，我们到底应该怎么办呢？,1.认真审核不符点。,2.研究是否可以换单,3.,积极与开证申请人洽谈,4.,降价或另寻买主,5.退单退货,14,