论文部分内容阅读
只有银行审单人员真正认识到信用证是一个促进贸易顺利进行的积极工具而不是阻碍贸易发展的绊脚石,才能从更专业的角度来审核单据,进而推进国际贸易的健康发展。近日,在一份出口交单的拒付中,开证行提出“supplier cert的出具人身份未标明”。重新审核之后发现,该单据是受益人出具的一个证明,右下角受益人签字并盖章,但是没有标明受益人就是“supplier”的身份。在惯常的审核单据习惯中,一些国家和地区常常将“exporter”、“seller”、“supplier”默认为受益人,所以这样制作单据并不会遭到拒付。同样我们也默认了这样的做法,不会
Only when the bank examiner and the employee truly realize that the letter of credit is an active tool to facilitate the smooth progress of the trade and not a stumbling block to the development of the trade can the documents be reviewed from a more professional perspective and the healthy development of international trade can thus be promoted. Recently, in a refusal to pay an export receipt, the issuing bank proposed that “the identity of the issuer of the supplier cert is not indicated.” After re-examination found that the document is a proof issued by the beneficiary, the lower right corner of the beneficiary signed and stamped, but did not indicate the beneficiary is “supplier ” identity. In the usual habit of auditing documents, some countries and regions often default to “exporter ”, “seller ”, “supplier ” as the beneficiary, so that such a document will not be rejected. Similarly, we also default to such a practice, no