今天幫考網(wǎng)要告訴大家一個(gè)考試的重點(diǎn)以及在工作中也會(huì)經(jīng)常遇到的知識(shí)點(diǎn)，發(fā)票尾部的繕制，趕緊來看一下吧!

細(xì)節(jié)條款或特殊條款

有時(shí)根據(jù)信用證的要求， 發(fā)票上須加注某些細(xì)節(jié)條款或特殊條款。

常見的細(xì)節(jié)內(nèi)容有：

(1) 信用證號(hào)或合同號(hào)(L/C NO ｏｒCONTRACT NO)。

(2) 形式發(fā)票號(hào)(Proforma Invoice No.)、訂單號(hào)(ｏｒｃｅｒNo./Indent No.)。

(3) 海關(guān)稅則號(hào)(Customs Tariff No.)②、銀行注冊(cè)號(hào)(Bank Registration No.)、外匯批準(zhǔn)號(hào)(Exchange Permit No.)。

(4) 進(jìn)口許可證號(hào)(Import License No.)，有的要求注明何條件下進(jìn)口，如Import under W. E. S.或Import under O. G. L. 。

(5) 加注廠商或生產(chǎn)廠商的名址(Name ａｎｄ　Address of Manufacturer ｏｒProducer)。

對(duì)證中規(guī)定應(yīng)批注的細(xì)節(jié)內(nèi)容，受益人應(yīng)據(jù)實(shí)加注在發(fā)票貨物描述下面。

對(duì)證中有關(guān)特殊條款的規(guī)定 ，發(fā)票上應(yīng)照打或靈活反映。

常見的特殊條款有：

(1) 有些來證要求注明產(chǎn)地，并附價(jià)值聲明，如發(fā)票上可注：“Wae here by certify/states/declare that(或This is to certify that)the goods of Chinese origin ａｎｄ　that the value in real, authentic ａｎｄ　in conformity with our records”①。

(2) 有些來證要求證明發(fā)票所列貨物、單價(jià)等是真實(shí)、正確的，且是惟一的發(fā)票。對(duì)此應(yīng)將發(fā)票下端的“E. & O. E”劃掉，并加注“We here by certify that this invoice is in all respects correct ａｎｄ　true both regarding to the prices ａｎｄ　description of the goods stated there in, ａｎｄ　only one issued by us fｏｒthe good”。

(3) 受政治因素、民族因素的影響，有的來證要求出口商聲明貨物中不含以色列原料，貨物或集包裝上不帶以色列的六角星標(biāo)記，對(duì)此，可作以下聲明：“We here by declare that the products stated in the invoice do not contain any Israeli materials, ａｎｄ　that the goodsｏｒcontainer are not bearing bexagon star.”若來證主要求受益人聲明在以色列沒有投資，則發(fā)票上可注：“We here by certify that our company is a state enterprise ａｎｄ　has no relations whatsoever with Israeli.”。

(4) 有些國(guó)家(如澳大利亞) 規(guī)定 ，可在發(fā)票上加注“發(fā)展中國(guó)家申明”條款，聲明進(jìn)口商品系發(fā)展中國(guó)家本國(guó)產(chǎn)品，作為取得普惠制的依據(jù)，這種發(fā)票的作用相當(dāng)于FORM A，如“I declare that final process of manufacture of the goods fｏｒwhich special rates are claimed has been performed in Peoples Republic of China ａｎｄ　that not less than one-half of the factory ｏｒworks cost of the goods is Reprsented by the value of labｏｒｏｒmaterials ｏｒof labｏｒａｎｄ　materials of Peoples Republic Of China ａｎｄ　 Australia.”。

單證員考試必不可少的就是單證的繕制，而這些單證中最常考試的就是發(fā)票、箱單、信用證等，所以準(zhǔn)備參加單證員考試的小伙伴們趕緊學(xué)起來吧，希望可以幫助到大家!