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1、第六章 国际结算相关的单据,第一节 单据基本知识 Document of Title, evidence that gives rise to a legal right of possession or control of commodities or money. In the process of international trade settlement, the relevant parties are dealing with documents, not goods. 国际贸易结算中，有关各方处理的都是单据。,Importance of documents in intern
2、ational settlement (1) Modern international settlement centers around documents (当代国际结算以单据为中心) Modern international settlement has evolved from cash settlements to non-cash settlements where credit instruments have taken the place of cash as mediums of exchange. In the settlement process, the releva
3、nt parties, that is, the traders and the banks are dealing with documents rather than the physical goods. 现代已经从现金结算到非现金结算，在此过程中交易双方及银行处理的都是单据，而不是实物。,(2) Commercial documents are the evidence of performance of sales contract (商业单据是履行销售合约的证明) A sales contract will normally describe and stipulate the c
4、onditions of the goods, its shipment and insurance requirement and payment terms. All these items will be reflected in the corresponding commercial documents. 销售合约中对商品、运输以及保险和付款都有详细的规定，这些都将在单据中体现。,(3) Commercial documents represent title to the goods (商业单据是物权凭证) With the development in international
5、 settlement, some commercial documents have evolved to become title documents signifying the ownership of the holder to the physical goods. Therefore, title documents represent physical goods. For this reason, banks will effect payment against correct documents; the exporter will be deemed to make d
6、elivery once he surrenders documents and the importer is considered to be in possession of the goods with the title documents in hand. 单据已经发展成为标志着持有人对实物的所有权凭证。物权单据化。,Document List,(1) Commercial documents Commercial invoice; Proforma invoice;（估价发票） Manufacturers invoice； Receipt invoice; Sample invo
7、ice; Consular invoice; Customs invoice; Legalized or visaed invoice;（签证发票） (2) Shipping documents Marine/Ocean bill of lading Non-negotiable ocean waybill Railway bill; Road way bill Post parcel receipt Combined/multi-modal transport document,(3) Insurance documents Insurance policy; Insurance certi
8、ficate; Combined certificate; Cover note; (4) Miscellaneous documents Certificate of origin; Health certificate; Certificate of inspection; Export/import license;,(一) Commercial documents商业单据 Commercial Invoice 商业发票 Proforma Invoice 形式发票 Manufacturers Invoice 厂方发票 Custom invoice 海关发票 Packing List/ W
9、eight List 装箱单/重量单,Next,1. Commercial Invoice发票 A commercial invoice is the accounting document prepared by the seller to claim payment from the buyer for the value of goods being supplied. It gives the details of the goods. 商业发票是卖方向买方开立的发货价目清单，并有详细的货物说明等信息。 (1)The commercial invoice is the key acco
10、unting document describing the commercial transaction between the buyer and the seller. 商业发票是买卖双方的记帐凭证。 (2)It is a document giving details of goods, service, price, quantity, settlement terms and shipment. 商业发票有对商品、服务，价格和质量等信息的详细说明。,A complete invoice should include the following elements: (1) Name
11、and Address of the Seller 卖方的名称和地址 The name and address should be the same as those called for in the credit. (2) Name and Address of the Buyer 买方的名称和地址 The invoice must be made out to the L/C applicant with the name and address being in accordance with those appeared in the credit. (3) The Issuing
12、Date (发票日期) The commercial invoice should be made no later than the latest date for presentation and within the expiry date of the credit, and it can be made earlier than the issuing date of the credit.,(4) Description of Goods (货物描述) Complete description of goods will normally include the quantity,
13、 packing and specification that should be made in compliance with those in the credit. Detailed description about the goods will be found in commercial invoice whereas that kind of information will only appear in general terms in the credit and other documents. 商品的名称、品质、规格等应与信用证中规定的商品内容一致。,(5) Price
14、 and Price Terms Price should be broken down into unit price and the seller should work out the total amount which represents the invoice value payable by the importer. Invoice value, unit price and quantity should agree with the credit stipulations. 发票单价和数量应该和信用证规定的一致。 The invoice value normally is
15、 the draft amount and is within the credit amount. 发票价格一般和汇票金额一致，且不能超过信用证金额。 Price terms refer to incoterms such as FOB, CIF and CIP, etc. The price term should be clearly indicated as different terms will affect the actual price of a transaction.,(6) Port of Loading and Port of Discharge (装运/卸货港) (
16、7) Shipping Mark (运输标志，唛头) Shipping mark is made for the purpose of easy handling and recognition by the carrier and the consignee. When a shipping mark is used, the same shipping mark will also appear in other documents such as packing list or bills of lading in order to tie them up. 唛头一般印刷在货物的外包装上的图形文字和数字，其作用是方便运输及保管过程中有关人员更容易识别货物。发票的唛头应与其他单据相一致，如包装单或提单等。,(8) Payment Method 支付方式 Payment method such as D/P, D/A or documentary credit should be indicated in the invo
