发票审核中,还需加强对交易合理性的思考,把握实质性风险,结合实际业务情况与行业惯例来处理问题。在国内保理需要审核的单据中,贸易合同、发票与货运单据均为体现贸易真实性的重要单据。其中,发票审核主要有以下要求和注意事项。首先,需要满足国内保理对审核发票的基本要求。一是依照授信批复和协查意见,应提供相应的发票联次。若通知方式为《应收账款转让通知书》与发票联原件,或通知书与发票联加盖转让字句逐笔寄送,则需注意提醒经办单 In the invoice verification, we also need to strengthen the consideration of the transaction rationality, grasp the substantive risks, and combine the actual business conditions with industry practices to deal with the problems. Among the documents that need to be verified in domestic factoring, trade contracts, invoices and shipping documents are all important documents that reflect the authenticity of trade. Among them, the invoice audit mainly the following requirements and precautions. First of all, need to meet the basic requirements of domestic factoring audit invoices. First, in accordance with the credit approval and investigation comments, should provide the corresponding invoice. If the notification method is “Notice of Receivable Transfers” and the original invoice, or notice and invoice affixed with the transfer of the sentence sent by the pen, then need to be reminded to deal with the single