✔ 最佳答案
关于审核跟单信用证项下单据的国际标准银行实务(ISBP)
International standard Banking Practice for the Examination of Documents Under Documentary Credits
- 58. 发票中的货物描述必须与信用证规定的一致,但并不要求如同镜子反射那样一致。例如,货物细节可以在发票中的若干地方表示,当合并在一起时与信用证规定一致即可。
The description of the goods, services or performance in the invoice must correspond with the description in the credit. There is no requirement for a mirror image. For example, details of the goods may be stated in a number of areas within the invoice which, when collated together, represents a description of the goods corresponding to that in the credit.
- 59. 发票中的货物描述必须反映实际装运的货物。例如,信用证的货物描述显示两种货物,如10辆卡车和5辆拖拉机,如果信用证不禁止分批装运,而发票表明只装运4辆卡车,是可以接受的。列明信用证规定的全部货物描述,然后注明实际装运货物的发票也是可以接受的。
The description of goods, services or performance in an invoice must reflect what has actually been shipped or provided. For example, where there are two types of goods shown in the credit, such as 10 trucks and 5 tractors, an invoice that reflects only shipment of 4 trucks would be acceptable provided the credit does not prohibit partial shipment. An invoice showing the entire goods description as stated in the credit, then stating what has actually been shipped is also acceptable.
Sources:
http://www.foreigntradelawyer.com/upfile/pic/200631495959136.doc