[商业发票的审核要点]

　　(1)确保商业发票的的签发人是信用证的受益人。

　　ensure that the drawer of the commercial invoice is the beneficiary of the letter of credit.

　　(2)除非信用证另有规定，确保发票的抬头为信用证的申请人。

　　unless there are other prescriptions stated in the letter of credit，ensure that the applicant is indicated as the invoiced party.

　　(3)商品的描述必须完全符合信用证的要求。

　　ensure that the description of the goods must correspond with the merchandise description in the letter of credit.

　　(4)不能冠名为“形式发票”或“临时发票”。

　　it shouldn’t be titled as “proforma”or“provisional”invoice.

　　(5)确保没有将会对货物状况或价值引起怀疑的任何附加的、不利的对货物的描述。

　　ensure that no additional or unfavorable description of goods，which may question their condition or value，is stated.

　　(6)未被信用证准许时，银行不接受发票上对货物是“用过的”“旧的”“重新改造的”“修整”的批注。

　　banks will not accept the notation in the invoice that the goods are“used” “secondhand”“rebuilt”“reconditioned”when not authorised by the letter of credit.

　　(7)信用证中提及的货物、价格和条款等细节必须包含在发票中。

　　the details of the goods、prices and terms as mentioned in the letter of credit must be contained in the invoice.

　　(8)确保发票上提供的其他资料，如唛头、号码、运输资料等与其他单据相一致。

　　ensure that any other information supplied in the invoice，such as marks，numbers，transportation information etc.is consistent with that of the other documents.