《外贸单证操作》第六版 课件 02-3审核商业发票

审核商业发票主讲人：章安平审核商业发票根据信用证或合同、（UCP600、ISBP745）审核商业发票根据信用证、发票审核汇票根据信用证、发票、装箱单、运输单据审核产地证根据信用证、发票、装箱单审核运输单据根据信用证、发票、装箱单、运输单据审核保险单据根据信用证、发票审核装箱单根据信用证审核发票第七步第一步第二步第三步第四步第五步第六步根据信用证、发票等审核其他单据导入项目L/C46A:COMMERCIALINVOICESIGNEDINTRIPLICATE.审核发票ZHEJIANGJINYUANIMPORTANDEXPORTCO.,LTD.118XUEYUANSTREET,HANGZHOU,CHINACOMMERCIALINVOICETo:SILGMBH&CO.KGRATHAUSMARKT66,20095HAMBURG,GERMANYInvoiceNo.:JY23018InvoiceDate:MAY6,2023S/CNo.:ZJJY2339S/CDate:MAR.25,2023From:SHANGHAI,CHINATo:HAMBURG,GERMANYL/CNo.:FFF237699IssuedBy:BANKOFCHINA，HAMBURG,GERMANYDateofIssue:MAR.31,2023（1）发票名称是否符合信用证要求，不得为形式发票或临时发票；L/C46A:COMMERCIALINVOICESIGNEDINTRIPLICATE.审核发票（2）除非信用证另有规定，发票出具人为信用证受益人；L/C59:ZHEJIANGJINYUANIMPORT&EXPORTCO.,LTD.118XUEYUANSTREET,HANGZHOU,CHINA.审核发票ZHEJIANGJINYUANIMPORTANDEXPORTCO.,LTD.118XUEYUANSTREET,HANGZHOU,CHINACOMMERCIALINVOICETo:SILGMBH&CO.KGRATHAUSMARKT66,20095HAMBURG,GERMANYInvoiceNo.:JY23018InvoiceDate:MAY6,2023S/CNo.:ZJJY2339S/CDate:MAR.25,2023From:SHANGHAI,CHINATo:HAMBURG,GERMANYL/CNo.:FFF237699IssuedBy:BANKOFCHINA，HAMBURG,GERMANYDateofIssue:MAR.31,202350：SIKGMBH&CO.KGRATHAUSMARKT66,20095HAMBURG,GERMANY（3）除非信用证另有规定，抬头为开证申请人；审核发票ZHEJIANGJINYUANIMPORTANDEXPORTCO.,LTD.118XUEYUANSTREET,HANGZHOU,CHINACOMMERCIALINVOICETo:SILGMBH&CO.KGRATHAUSMARKT66,20095HAMBURG,GERMANYInvoiceNo.:JY23018InvoiceDate:MAY6,2023S/CNo.:ZJJY2339S/CDate:MAR.25,2023From:SHANGHAI,CHINATo:HAMBURG,GERMANYL/CNo.:FFF237699IssuedBy:BANKOFCHINA，HAMBURG,GERMANYDateofIssue:MAR.31,2023（4）发票参考信息是否合理；审核发票（5）发票上的唛头、运输信息等与其他单据是否一致；审核发票（6）货物描述和信用证的商品描述相符；L/C47A:MOREORLESS5PCTOF

QUANTITYOFGOODSIS

ALLOWED.L/C45A:4500PIECESOFLADIESJACKET

STYLENO.QUANTITYUNITPRICEAMOUNT

L357

2250PCSUSD12.00/PCUSD27000.00

L358

2250PCSUSD12.00/PCUSD27000.00

ATCIFHAMBURG,GERMANY,ASPER

INCOTERMS2020审核发票MarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountSIKZJJY2339L357/L358HAMBURG,GERMANYC/NO.：1-502LADIESJACKETSTYLENO.L357STYLENO.L358PACKEDINFIVEHUNDREDANDTWOCARTONSONLY.

2250PCS2268PCS

CIFHAMBURG,GERMANYASPERINCOTERMS®2020

USD12.00/PCUSD12.00/PC

USD27000.00USD27216.00

Total:4518PCSUSD54216.00SayTotal:U.S.DOLLARSFIFTYFOURTHOUSANDTWOHUNDREDANDSIXTYONLY.

ZHEJIANGJINYUANIMPORTANDEXPORTCO.,LTD.

王立

正确的大写金额：U.S.DOLLARSFIFTYFOURTHOUSANDTWOHUNDREDANDSIXTEENONLY.（7）发票的价格、金额、计价货币与信用证一致；L/C修改39A:05/05.审核发票（8）注意发票的金额增减与信用证、UCP600一致；L/C修改39A:05/05.审核发票（9）发票金额不超过信用证可使用的余额；如不允许分批装运，发票应包括信用证要求的整批装运金额；如允许分批装运，金额在总、分之间互不矛盾，并与信用证规定、汇票相符；审核发票ZHEJIANGJINYUANIMPORTANDEXPORTCO.,LTD.118XUEYUANSTREET,HANGZHOU,CHINACOMMERCIALINVOICETo:SILGMBH&CO.KGRATHAUSMARKT66,20095HAMBURG,GERMANYInvoiceNo.:JY23018InvoiceDate:MAY6,2023S/CNo.:ZJJY2339S/CDate:MAR.25,2023From:SHANGHAI,CHINATo:HAMBURG,GERMANYL/CNo.:FFF237699IssuedBy:BAN