摘要
从深刻领会UCP600及ISBP681的审单标准及其主要条款运用视角出发,分析信用证项下"单据不符点"审单实训的功能,结合教学中浅显易懂的"不符点"案例,说明在审核商业发票、汇票以及提单实践教学中的具体运用。
Based on the standard of the single trial and main clauses of UCP600 and ISBP681,it analyses the function of the examination of documents of ＂Discrepant Documents＂ under letter of credit.Combining with simple ＂discrepancies＂ case in practice teaching,we explain the specific application of the examination of commercial invoices,drafits and bill of loading.
出处
《黑龙江对外经贸》
2011年第8期101-103,共3页
Heilongjiang Foreign Economic Relations and Trade
基金
江西省高校人文社会科学研究规划基金项目"外贸审单实践教学的功能分析"(课题编号:JY1131)阶段性成果
江西省高等学校教学改革研究课题项目"‘单据不符点’案例在外贸审单实训教学中的运用"(课题编号:JXJG-10-73-4)
关键词
外贸审单
单据不符点
实训教学
single trial of foreign trade
discrepant documents
practical teaching
