Commercial Invoice

　　商業發票

　　a. A commercial invoice：

　　a. 商業發票：

　　i. must appear to have been issued by the beneficiary （except as provided in article 38）；

　　i. 必須在表面上看來系由受益人出具（第三十八條另有規定者除外）；

　　ii. must be made out in the name of the applicant （except as provided in sub-article 38 （g））；

　　ii. 必須做成以申請人的名稱為抬頭（第三十八條（g）款另有規定者除外）

　　iii. must be made out in the same currency as the credit； and

　　iii. 必須將發票幣別作成與信用證相同幣種。

　　iv. need not be signed.

　　iv. 無須簽字。

　　b. A nominated bank acting on its nomination， a confirming bank， if any， or the issuing bank may accept a commercial invoice issued for an amount in excess of the amount permitted by the credit， and its decision will be binding upon all parties， provided the bank in question has not honoured or negotiated for an amount in excess of that permitted by the credit.

　　b. 按照指定行事的被指定銀行、保兌行（如有）或開證行可以接受金額超過信用證所允許金額的商業發票，倘若有關銀行已兌付或已議付的金額沒有超過信用證所允許的金額，則該銀行的決定對各有關方均具有約束力。

　　c. The description of the goods， services or performance in a commercial invoice must correspond with that appearing in the credit.

　　c. 商業發票中貨物、服務或行為的描述必須與信用證中顯示的內容相符。