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第二篇. 押匯單據之製作與審核 ............................................................................................... 38
第四章 押匯單據之種類與製作原.................................................................................................................. 39 40 41
第五章 匯票(BILL OF EXCHANGE)............................................................................................................... 42 43
一､意義.................................................................................................................................................... 43
二、型式：A、格式.................................................................................................................................... 43 44
B、製作要領..................................................................................................................................... 44 45 46 47
三、匯票之審核要點................................................................................................................................... 47
四、信用狀上有關匯票條款之集錦................................................................................................... 47 48 49 50 51 52 53
五、實例 L/C .......................................................................................................................................... 54 55 56
實例 匯票 ..................................................................................................................................... 57 58 59
第六章 轉讓書（LETTER OF ASSIGNMENT）.............................................................................................. 60
一､意義 .................................................................................................................................................. 61
二、型式：A、格式................................................................................................................................... 61
B、製作要領.................................................................................................................................... 61 62
格式範例 ................................................................................................ 62 63 64 65 66 67 68 69 70 71 72 73 74
三、轉讓書之審核要點................................................................................................................................ 75
四、信用狀上有關轉讓條款之集錦............................................................................................................... 75 76
五、實例.................................................................................................................................................... 77 78 79
第七章 商業發票（COMMERCIAL INVOICE）............................................................................................... 80
一､意義..................................................................................................................................................... 81
二、型式：A、格式................................................................................................................................... 81
INVOICE 樣式 ............................................................................................................................ 82
B、製作要領..................................................................................................................................... 81 83 84
三、發票之審核要點................................................................................................................................... 84 85
四、信用狀上有關匯票條款之集錦............................................................................................................... 85 86 87 88 89
五、實例.................................................................................................................................................... 90 91 92 93
第八章 包裝單/重量單（PACKING/WEIGHT LIST）........................................................................................ 94
一､意義..................................................................................................................................................... 95
二、型式：A、格式.................................................................................................................................... 95
B、製作要領..................................................................................................................................... 95 97 98
PACKING / WEIGHT LIST 樣式 ................................................................................................... 96
三、包裝單/重量單之審核要點..................................................................................................................... 98 99
四、信用狀有關包裝單/重量單條款之集錦.................................................................................................... 99 100
五、實例........................................................................................................................................................ 101 102
第九章 產地證明書（CERTIFICATE OF ORIGIN）............................................................................................ 103
一､意義...................................................................................................................................................... 104
二、型式：A、格式...................................................................................................................................... 104
B、製作要領.......................................................................................................................... 104 106 107 108 110 116
CERTIFICATE OF ORIGIN 樣式................................................................................. 105 109 111 112 113 114 115
三、產地證明書之審核要點........................................................................................................................... 116 117
四、信用狀上有關產地證明書條款之集錦........................................................................................................ 117 118
五、實例.................................................................................................................................... 119 120 121 122 123 124 125
第十章 檢驗證明書（INSPECTION CERTIFICATE）........................................................................................... 126
一､意義........................................................................................................................................................ 127
二、型式：A、格式........................................................................................................................................ 127
INSPECTION CERTIFICATE 樣式...................................................................... 128 129 130 132 133 134 135 136
137 138 139 140 141 142 143 144
B、製作要領.......................................................................................................................................... 129 131
三、檢驗證明書之審核要點.............................................................................................................................. 151
四、信用狀上有關檢驗條款之集錦.................................................................................................................... 151
五、實例.............................................................................................. ........................................................... 152 153
第十一章 受益者證明書（BENEFICIARY’S CERTIFICATE）......................................................................... 154
一､意義.......................................................................................................................................................... 155
二、型式：A、格式.......................................................................................................................................... 155
BENEFICIARY'S CERTIFICATE 樣式............................................................................................ 156 157 160
B、製作要領.......................................................................................................................................... 155
三、受益者證明書之審核要點............................................................................................................................ 155 158
四、信用狀上有關受益者證明書條款之集錦........................................................................................................ 158 159 160
五、實例……………………………………………………………………………………………………………………… 161
第十二章 裝運通知書（SHIPPING ADVICE）…………………………………………………………………………… … 162
一､意義........................................................................................................................................................... 163
二、型式：A、格式........................................................................................................................................... 163
SHIPPING ADVICE 樣式........................................................................................................ 164 165
B、製作要領........................................................................................................................................... 163
三、裝運通知書之審核要點………………………………………………………………………………………………… 166
四、信用狀上有關裝運通知書條款之集錦……………………………………………………………… ………………… 166 167
五、範例……………………………………………………………………………………………………… ……………… 168
第十三章 海關發票（CUSTOMS INVOICE）………………………………………………………………………………… 169
一､意義........................................................................................................................................................... 170
二、型式：A、格式........................................................................................................................................... 170
B、製作要領............................................................................................................................... 170 172 175 178 181
CUSTOMS INVOICE 樣式................................................................................... 171 173 174 176 177 179 180
三、海關發票之審核要點……………………………………………………………………………………………………… 181 182
四、信用狀有關海關發票條款之集錦……………………………………………………………………………………… 182
五、實例……………………………………………………………………………………………… 182 183 184 185 186 187 188 189
第十四章 保險單（INSURANCE POLICY）……………………………………………………………………………… 190
一、 前言………………………………………………………………………………………………………………… 191
二、 保險之重要性及其貿易條件……………………………………………………………………………………… 191 192 193
三、 貨物保險單之主要內容…………………………………………………………………………………………… 193 194 195
四、 繕製保險單據應注意事項…..……………………………………………………………………………………… 195 196 197
五、 各國信用狀有關保險單條款範例之集錦…………………………………………………… 197 198 199 200 201 202 203
六、 保險單據之審核要點……………………………………………………………………………………………… 208 209
七、 結論………………………………………………………………………………………………………………… 209 210
八、 實例…………………………………………………………………………………………………………… 210 211 212 213
第十五章 提單（BILLS OF LADING）……………………………………………………………………………………… 214
一､意義.......................................................................................................................................................... 215
二、型式：A、格式.......................................................................................................... 216 217 218 219 220 221 222
B、製作要領............................................................................................................................. 222 223 224 225 226
三、提單之審核要點…………………………………………………………………………………………………………… 225
四、信用狀上有關提單條款之集錦……………………………………………………………… 227 228 229 230 231 232 233 234
五、實例………………………………………………………………………………………………………… 235 236 237 238 239
第十六章 其他押匯單據………………………………………………………………………………………………………… 240
一､意義............................................................................................................................................................. 241
二、型式：A、格式............................................................................................................................................. 241
B、製作要領......................................................................................... .................................................... 242
三、其他押匯單據之審核要點………………………………………………………………………………………………… 242
四、信用狀有關其他押匯單據條款之集錦…………………………………………………………… ………………… 242 243 244
五、範例………………………………………………………………………………………………………………………… 244 245