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第二篇. 押匯單據之製作與審核
...............................................................................................
38
第四章
押匯單據之種類與製作原..................................................................................................................
39
40 41
第五章
匯票(BILL
OF EXCHANGE)...............................................................................................................
42
43
一､意義....................................................................................................................................................
43
二、型式：A、格式....................................................................................................................................
43
44
B、製作要領.....................................................................................................................................
44
45 46
47
三、匯票之審核要點...................................................................................................................................
47
四、信用狀上有關匯票條款之集錦...................................................................................................
47
48 49
50 51
52 53
五、實例
L/C
.......................................................................................................................................... 54 55 56
實例
匯票
.....................................................................................................................................
57
58 59
第六章
轉讓書（LETTER
OF ASSIGNMENT）..............................................................................................
60
一､意義
..................................................................................................................................................
61
二、型式：A、格式...................................................................................................................................
61
B、製作要領....................................................................................................................................
61
62
格式範例
................................................................................................
62
63 64
65 66
67 68
69 70 71
72 73
74
三、轉讓書之審核要點................................................................................................................................ 75
四、信用狀上有關轉讓條款之集錦............................................................................................................... 75
76
五、實例....................................................................................................................................................
77
78 79
第七章
商業發票（COMMERCIAL
INVOICE）...............................................................................................
80
一､意義.....................................................................................................................................................
81
二、型式：A、格式...................................................................................................................................
81
INVOICE
樣式
............................................................................................................................
82
B、製作要領.....................................................................................................................................
81
83 84
三、發票之審核要點...................................................................................................................................
84 85
四、信用狀上有關匯票條款之集錦...............................................................................................................
85 86
87 88
89
五、實例.................................................................................................................................................... 90 91 92 93
第八章
包裝單/重量單（PACKING/WEIGHT
LIST）........................................................................................
94
一､意義.....................................................................................................................................................
95
二、型式：A、格式....................................................................................................................................
95
B、製作要領.....................................................................................................................................
95
97 98
PACKING / WEIGHT
LIST 樣式
...................................................................................................
96
三、包裝單/重量單之審核要點.....................................................................................................................
98 99
四、信用狀有關包裝單/重量單條款之集錦....................................................................................................
99 100
五、實例........................................................................................................................................................
101 102
第九章
產地證明書（CERTIFICATE
OF ORIGIN）............................................................................................
103
一､意義......................................................................................................................................................
104
二、型式：A、格式......................................................................................................................................
104
B、製作要領..........................................................................................................................
104 106
107 108
110
116
CERTIFICATE OF
ORIGIN
樣式.................................................................................
105
109 111
112
113
114
115
三、產地證明書之審核要點...........................................................................................................................
116
117
四、信用狀上有關產地證明書條款之集錦........................................................................................................ 117
118
五、實例....................................................................................................................................
119
120
121
122
123 124
125
第十章
檢驗證明書（INSPECTION
CERTIFICATE）...........................................................................................
126
一､意義........................................................................................................................................................
127
二、型式：A、格式........................................................................................................................................
127
INSPECTION
CERTIFICATE
樣式......................................................................
128 129
130
132
133
134
135
136
137
138
139
140
141
142 143
144
145
146
147
148
149 150
B、製作要領..........................................................................................................................................
129
131
三、檢驗證明書之審核要點..............................................................................................................................
151
四、信用狀上有關檢驗條款之集錦....................................................................................................................
151
五、實例..............................................................................................
...........................................................
152
153
第十一章
受益者證明書（BENEFICIARY’S CERTIFICATE）.........................................................................
154
一､意義..........................................................................................................................................................
155
二、型式：A、格式..........................................................................................................................................
155
BENEFICIARY'S
CERTIFICATE
樣式............................................................................................
156
157
160
B、製作要領..........................................................................................................................................
155
三、受益者證明書之審核要點............................................................................................................................
155
158
四、信用狀上有關受益者證明書條款之集錦........................................................................................................ 158
159
160
五、實例……………………………………………………………………………………………………………………… 161
第十二章
裝運通知書（SHIPPING ADVICE）……………………………………………………………………………
… 162
一､意義...........................................................................................................................................................
163
二、型式：A、格式...........................................................................................................................................
163
SHIPPING ADVICE
樣式........................................................................................................
164
165
B、製作要領...........................................................................................................................................
163
三、裝運通知書之審核要點………………………………………………………………………………………………… 166
四、信用狀上有關裝運通知書條款之集錦………………………………………………………………
…………………
166
167
五、範例………………………………………………………………………………………………………
……………… 168
第十三章
海關發票（CUSTOMS INVOICE）…………………………………………………………………………………
169
一､意義...........................................................................................................................................................
170
二、型式：A、格式...........................................................................................................................................
170
B、製作要領...............................................................................................................................
170
172
175
178
181
CUSTOMS INVOICE
樣式...................................................................................
171
173
174 176
177
179
180
三、海關發票之審核要點……………………………………………………………………………………………………
181
182
四、信用狀有關海關發票條款之集錦………………………………………………………………………………………
182
五、實例………………………………………………………………………………………………
182
183
184
185
186
187
188
189
第十四章
保險單（INSURANCE POLICY）……………………………………………………………………………… 190
一、
前言…………………………………………………………………………………………………………………
191
二、
保險之重要性及其貿易條件………………………………………………………………………………………
191
192 193
三、
貨物保險單之主要內容……………………………………………………………………………………………
193
194
195
四、
繕製保險單據應注意事項…..………………………………………………………………………………………
195
196
197
五、
各國信用狀有關保險單條款範例之集錦……………………………………………………
197
198
199
200
201
202
203
204
205
206
207
208
六、
保險單據之審核要點………………………………………………………………………………………………
208
209
七、
結論…………………………………………………………………………………………………………………
209
210
八、
實例……………………………………………………………………………………………………………
210
211
212
213
第十五章
提單（BILLS
OF LADING）………………………………………………………………………………………
214
一､意義..........................................................................................................................................................
215
二、型式：A、格式.......................................................................................................... 216
217
218
219
220
221 222
B、製作要領.............................................................................................................................
222
223 224
225
226
三、提單之審核要點……………………………………………………………………………………………………………
225
四、信用狀上有關提單條款之集錦……………………………………………………………… 227
228
229
230
231 232
233
234
五、實例…………………………………………………………………………………………………………
235
236
237
238
239
第十六章
其他押匯單據………………………………………………………………………………………………………… 240
一､意義.............................................................................................................................................................
241
二、型式：A、格式.............................................................................................................................................
241
B、製作要領.............................................................................................................................................
242
三、其他押匯單據之審核要點…………………………………………………………………………………………………
242
四、信用狀有關其他押匯單據條款之集錦……………………………………………………………
…………………
242
243
244
五、範例…………………………………………………………………………………………………………………………
244
245
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