지원사업
학술연구/단체지원/교육 등 연구자 활동을 지속하도록 DBpia가 지원하고 있어요.
커뮤니티
연구자들이 자신의 연구와 전문성을 널리 알리고, 새로운 협력의 기회를 만들 수 있는 네트워킹 공간이에요.
초록· 키워드
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In February 2003, International Chamber of Commerce's long-awaited publication "International Standard Banking Practice for the Examination of Documents under Documentary Credits(ISBP)" was published after the approval by the full commission at its meeting in Rome in October 31, 2002. The ISBP has been written to help businesses which use Uniform Customs and Practice for Documentary Credits, 1993 Revision(UCP 500) as a practical complement to the UCP 500.This paper reviewed the examination standards for invoices provided in the ISBP. The ISBP provides for the examination standards on definition, name and address, description of the goods, quantity, originals and copies and other general issues related to invoices based on the standard banking practices and opinions of the ICC banking commissions. By using the examination standards for invoices provided in the ISBP, the traders will be able to prepare documentation more perfectly and document checkers will be able to examine the invoices more easily. So, it is expected to reduce discrepancy rate of the invoices and to prevent disputes resulted from the discrepancies of the invoices.
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