论文部分内容阅读
单据审核需要“技术性”与“艺术性”的高度结合。银行审单人员对于ICC意见中关于审单结果的判断应当始终保持着研究探索与学习的态度。在国际结算进出口信用证项下的业务处理中,审核单据是一项贯穿整个业务过程必不可少的环节。但值得注意的是,为什么同样是审核单据的行为,同样依照信用证规定条款、UCP600及ISBP745相关条款进行审核,银行之间对不符点的界定有时会出现较大差异呢?究其原因,一是国际贸易纷繁复杂,二是信息与物流革命等所带来的诸
Document audit needs “technical ” and “artistic ” highly integrated. The bank examiner and clerk shall always hold the attitude of research, exploration and learning regarding the judgment of the results of the examination in the ICC Opinion. In the international settlement of import and export letters of credit business processing, audit documents is an essential part of the process throughout the business. However, it is noteworthy that why the same audit documents act in accordance with the same provisions of the credit terms, UCP600 and ISBP745 related terms review, the definition of discrepancies between banks sometimes appear quite different? The reason, one International trade is complicated, the second is brought about by the information and logistics revolution