1、單據(jù)審核指南一、單證審核的基本要求 1、及時性2、全面性3、按照“嚴格符合”的原則，做到“單單相 符，單證相符” 二、單證審核的基本方法 1、縱向?qū)徍朔?(單證)2、橫向?qū)徍朔?（單單）11. 認真閱讀信用證 !2. 根據(jù)信用證內(nèi)容檢查單據(jù)3. 根據(jù)發(fā)票檢查其它單據(jù)4. 檢查單據(jù)之間是否一致5. 審單時，認真做好記錄 ！信用證 匯票商業(yè)發(fā)票裝箱單產(chǎn)地證書商品檢驗證書保險單提單其它單據(jù)2三、信用證審單準則 1、按照跟單信用證統(tǒng)一慣例的規(guī)定審單 2、按照信用證所規(guī)定的條件、條款審單（1）表面一致性（2）內(nèi)容相符性3、按照銀行的經(jīng)營思想、操作規(guī)程審單 4、按照普遍聯(lián)系的觀點，結(jié)合上下文內(nèi)容審單 3四

2、、單證審核的重點 （1）檢查規(guī)定的單證是否齊全包括所需單證的份數(shù). （2）檢查所提供的文件名稱和類型是否符合要求. （3）有些單證是否按規(guī)定進行了認證. （4）單證之間的貨物描述,數(shù)量,金額,重量,體積,運輸標志等是否一致. （5）單證出具或提交的日期是否符合要求.4相關(guān)單據(jù)的大、小寫金額打錯； 相關(guān)單據(jù)的當事人名稱、地址打錯； 發(fā)票上的貨物描述不符合信用證的規(guī)定；匯票/運輸提單/保險單據(jù)上未按要求進行背書；應(yīng)提交的單據(jù)提交不全或份數(shù)不足； 未按信用證要求對有關(guān)單據(jù)如發(fā)票/產(chǎn)地證等進行認證; 漏簽字或蓋章； 逾期裝運； 逾期交單。五、常見差錯 5審單 檢查匯票Exchange for USD1

3、22,500.00 Hong Kong, June 18, 1994At sight pay to the order of Electronic Distributors AssociatesOne Hundred Twenty-two Thousand Five Hundred US dollarsDrawn under LC No. 1234 dated May 29,1994, issued by Banko Binko, Panama, Rep. of PanamaTo: Banko Binko For Electronic Distributors Associates Panam

4、a Hong Kong Linsen, Zhang1. 是否寫上信用證號碼和是否正確？2. 是否在信用證到期日后交單？（匯票上的日期可在交單時由銀行加蓋）。3. 匯票金額與信用證和發(fā)票上的是否一致 ?4. 匯票期限是否與信用證相同?5. 是否由信用證受益人簽發(fā)的匯票 ?6. 匯票上是否有出票人簽字 ?7. I匯票是否開給信用證的指定銀行?6 June 17, 1994Sold to : Importadora Electronica S.A Terms: Documentary Credit Panama, Rep. Of PanamaPacking Description Price1 co

5、ntainer 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 16,850.00Total CFR (INCOTERMS 1990) Puerto Armuelles, Panama USD122,500.00 Linsen, Zhang Electronic Di

6、stributor Associates Hong Kong Consolidators Inc., as agentsInvoice No. 741 Contract No. 1714-XCommercial InvoiceElectronic Distributing Associates審單 檢查商業(yè)發(fā)票1. 是否為信用證提到的受益人簽發(fā) ?2. 抬頭名稱和地址是否就是信用證上的（申請人） ?3. 發(fā)票上的商品名稱是否與信用證上的完全一致 ?4. 發(fā)票上的數(shù)量是否與信用證上的一致 ?5. 發(fā)票金額是否超過信用證上的金額？7Shipper: Electronic Distributing

7、Associates Hong Kong Consolidators, Inc., as agentPort of Loading Hong KongPort of dischargePuerto ArmuellesPanamaOcean Vessel: M/V AltamaresPlace of delivery (Applicable only when document used for MULTIMODAL transport):Place of receipt (Applicant only when documentUsed for MULTIMODAL transport):No

8、tify address(carrier not responsible for failure to notify: Importadora Electronica S.A 147, Avenida San Jose, Panama, Rep. Of PanamaCarrier: LHK LINESShippers reference: EDA PA4576Consignee: To order of Transitarios Panama Voyage No. 59EFor multimodal transport or port to port shipmentExamination o

9、f documents Examining a transport document8Signature Linsen, ZhangXYZ Company as agentPlace and date of issue:Hong Kong June 9, 1994Number of Originals 2Freight payable at:collectAppropriate column to be marked by Collect USD 16,800.-Destination Land Freight/transp addr.Sea FreightOrigin TMC/LCL cha

10、rgeFreight and chargesMovement: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

11、Carrier” for carriage subject to all the termsand conditions hereof (INCLUDING THE TERMS AND CONDITIONS ON THE REVERSE AND THE TERMS ANDCONDITIONS 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 Deli

12、very, 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 otherwiseincorporated, notwithstanding the non-signing of this document by the Merchant.Total No. of Containers/ Shippers declare

13、d packages received by value：the Carrier: USD 122,500 1Container Nos. Number and type of packages, Gross weight(kg) measurement(cbm)Seal Nos, description of goodsMarks and Nos. 1 container TVs, VCRs, Spare parts and Cassettes ON BOARD June 9, 1994 ABOVE PARTICULARS AS DECLARED BY SHIPPERS 接上頁9.簽字是否正

14、確 ?9中國人民保險公司天津分公司The Peoples Insurance Company of China, TIANJIN BRANCHHEAD OFFICE: BEIJING ESTABLISHED IN 1949Insurance Building, Qu Fu RoadHeping District, Tianjin, ChinaCABLE: 42001 TIAJINTEL: 315366 315367TLX: 23262 PICC CNFAX: (86)(22)30129INVOICE NUMBER TES/203023098INSURANCE POLICY 保險單POLICY

15、NO：TT03/1212保險單號次THIS POLICY OF INSURANCE WITNESSES THAT THE PEOPLES INSURANCE COMPANY OF CHINA （HEREINAFTER CALLED “THE COMPANY”中國人民保險公司（以下簡稱本公司）AT THE REQUEST OF TIANJIN TEXTILE I/E CORP.（HEREIN CALLED “THE INSURED”）TO INSURE THE根據(jù)被保險人的要求（以下稱為被保險人）由被保險人向本公司繳付約定的保險費，按照本保險單承保險別和UNDERMENTIONED GOODS

16、IN TRANSPORTATION SUBJECT TO THE CONDITIONS OF THIS POLICY背面所載條款與下列特款承保下述貨物運輸保險，特立本保險單。AS PER CLAUSES PRINTED OVERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON。 USD1,769.0085%P, 35%V GABARDINE (華達呢）4 CTNS （4箱）As per Invoice No.TES/203023098按照發(fā)票號AMOUNT INSURED 保險金額DESCRIPTION OF GOODS 保險貨物項目 QUANTIT

17、Y 數(shù)量MARK AND NOS 標記1. I保單種類是否正確？是否是信用證規(guī)定的 ?2. 商品名稱與信用證上的是否一致？3. 保險百分比與信用證規(guī)定的是否相同？4. 被保險人與信用證上的是否一致 ?10TOTAL AMOUNT INSURED: U.S.Dollars One Thousand Seven Hundred and Sixty Nine Only.總保險金額 PREMIUM: AS PER ARRANGED保費RATE: AS ARRANGED費率PER CONVEYANCE: S.S. TIAN Yan No.731運載工具SAILING ON OR ABOUT: AS PE

18、R B/LSLG. ON OR ABT: 開航日期FROM自: XINGANG TO至： HONGKONGCONDITIONS: Covering All risks as per Institute Cargo Clauses (1.1.1963) and Risk of 承保險別 War as per Institute War Clauses (11.3.80) . (Warehouse to Warehouse is included) 投保1963年1月1日協(xié)會貨物條款的一切險和1980年11月3日 的 戰(zhàn)爭險（包括倉至倉條款）CLAIMS IF ANY， PAYABLE ON SU

19、RRENDER OF THIS POLICY TOGETHER WITH OTHER RELEVANT 所保貨物如遇出險，本公司憑本保險單及其它有關(guān)證件 給付賠款。所保貨物如發(fā)生本保險單項下負責賠償?shù)膿p失DOCUMENTSS IN THE EVENT OF ACCIDENT WHEREBY LOSS OR DAMAGE MAY RESULT IN A CLAIM或事故，應(yīng)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 COMPANYSAGENT AS MENTIONED HEREUNDER。THE MING AN INSURANCE CO.(H.K.) LTD.INTERNATIONAL BUILDING 14TH FLOO