国际商务单证填单练习

一、汇票阅读理解1.阅读理解一BILLOFEXCHANGENO.SHE01/7203DATE，2002EXCHANGEFORUSD7，AT×××DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PAYTOTHEORDEROFCONSTRUCTIONBANKOFCHINATHESUMOFUSDOLLARSSEVENTHOUSANDTHREEHUNDREDANDTWENTYONLY.DRAWNUNDERL/CNO.COM8722732DATEDMAY15，2002USSUEDBYTHESAKURABANK,LIMITEDTOTHESAKURABANK,LIMITED56NANIWA-CHO,CHUO-KU,KOBE,JAPANZHOUTEAIMPORT&EXPORTCORPORATION根据上面的汇票，找出以下所列 内容 财务内部控制制度的内容财务内部控制制度的内容人员招聘与配置的内容项目成本控制的内容消防安全演练内容 开证行名称：THESAKURABANK,LIMITED信用证号码：COM87开证日期：MAY15，2002出票人：HUIZHOUTEAIMPORT&EXPORTCORPORATION付款人：THESAKURABANK,LIMITED56，NANIWA-CHO,CHUO-KU,KOBE,JAPAN受款人：TOTHEORDEROFCONSTRUCTIONBANKOFCHINA付款期限：见票即付（AT×××DAYSAFTERSIGHT）汇票大写金额：USDOLLARSSEVENTHOUSANDTHREEHUNDREDANDTWENTYONLY.议付时间：，2002汇票号码：SHE01/72032.阅读理解二根据上面的汇票，找出以下所列内容（1）开证行名称：NATIONALCOMMERCIALBANK,THEJEDDAH(HEADOFFICE)（2）信用证号码：613M9732808（3）开证日期：Oct.02,1997（4）出票人：GUANGDONGTEXTILESIMPORT&EXPORTKNITWEARSCOMPANYLIMITED（5）付款人：NATIONALCOMMERCIALBANK,THEJEDDAH(JEDDAH,MAINBRANCH)（6）受款人：BANKOFCHINA,GUANGDONG,BRANCH（7）付款期限：PAYABLEAFTER60DAQYSFROMTHEDATEOFRECEIPTOFORIGINALDOCTSBYMCBJEDDAHLCDEPT（8）汇票大写金额：USDOLLARSTHIRTYSEVENTHOUSANDEIGHTHUNDREDONLY二汇票改错1.汇票改错一广东省华达食品有限公司按期收到香港ABC公司的信用证，请根据以下信用证内容审核并修改汇票。FROM:KWANGTUNGPROVINCIALBANK,HKTO:BANKOFCHINA,GUANGZHOUBRANCHDATEANDPLACEOFUSSUE:,1994，CHINAIRREVOCABLEDOCUMENTARYCREDITNO.:002-10358ADVISINGBANK:BANKOFCHINA,GUANGZHOUBRANCHBENEFICIARY:GUANGDONGHUADAFOODCO.,LTD.BEIJINGROAD,GUANGZHOU,CHINAAPPLICANT:HONGKONGABCCO.3/FGUANGTEXBUILDINGTAIKOKTSUIKOWLOON,HONGKONGAMOUNT:USD14，EXPIRYDATE:JAN.15，1995DEARSIRS,WEHEREBYISSUEANIRREVOCABLEDOCUMENTCREDITINYOURFAVOURWHICHISAVAILABLEBYNEGOTIATIONOFYOURDRAFTSATSIGHTDRAWNONUS,FOR100%INVOICEVALUEMARKEDASDRAWNUNDERTHISCREDTIACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:SPECIALCONDITIONS:ALLDOCUMENTSMENTIONINGTHISCREDITNUMBER.DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERDATEOFISSUANCEOFTRANSPORTDOCUMENTSBUTWITHINVALIDITYOFCREDIT.......BILLOFEXCHANGENO.002-10358DATEJAN.10，1995EXCHANGEFORUSD14，AT15DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PAYTOTHEORDEROFKWANGTUNGPROVINCIALBANK,HKTHESUMOFUSDOLLARSFOURTEENTHOUSANDTWOHUNDRED().DRAWNUNDERTHISCREDITTOHONGKONGABCCO.3/FGUANGTEXBUILDINGTAIKOKTSUIKOWLOON,HONGKONGHONGKONGABCCO.（签名）改错：（1）汇票号码错，不是填信用证号码，应该填写商业发票号码或空白不填；（2）汇票期限错，信用证规定“YOURDRAFTSATSIGHT”,应是即期汇票，填写×××；（3）受款人抬头错，不是开证行，应是议付行或通知行“BANKOFCHINA,GUANGZHOUBRANCH”（4）汇票大写金额错，后面应加“ONLY”；（5）出票依据错，应填信用证号码，开证日期和开证行名称（6）付款人错，按照信用证规定“DRAWNONUS”，应填开证行的名称；（7）出票人错，应填受益人名BILLOFEXCHANGENO.DATEJAN.10，1995EXCHANGEFORUSD14，AT×××DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PAYTOTHEORDEROFBANKOFCHINA,GUANGZHOUBRANCHTHESUMOFUSDOLLARSFOURTEENTHOUSANDTWOHUNDREDONLYDRAWNUNDERTHISCREDITNO.002-100358DATEDNOV.13，1997ISSUEDBYKWANGTUNGPROVINCIALBANK,HKTOKWANGTUNGPROVINCIALBANK,HKGUANGDONGHUADAFOODCO.,LTD.（签名）汇票改错二广东省五矿进出口公司收到沙特阿拉伯的MIGHWLLISTEELPRODUCTSCO.信用证后，如期交货，请按其开来的信用证内容审核并修改该公司制单员制作的一份汇票。TO:BANKOFCHINA,GUANGDONGFM:ARABNATIONALBANKP.O.BOX18745JEDDAHSAUDIARABIADEARSIRS,KINDLYADVISEBENEFICIARY’SM/SGUANGDONGMETALSANDMINERALSI/ECORP.5TIANHEROAD,GUANGZHOU,CHINA.OFOUROPENINGWITHYOUANIRREVOCABLEDOCUMENTARYCREDITDATEDMAR.10，2002INTHEIRFAVOURONBEHALFOFM/SMIGHWLLISTEELPRODUCTSCO..BOX18741JEDDAHSAUDIARABIAFORAMOUNTABOUTUSD75，VALIDINCHINAUNTILMAY20，2002，AVAILABLEWITHYOUBYPAYMENTAGAINSTPRESENTATIONOFBENEFICIARYS’DRAFT(S)AT30DAYSAFTERB/LDATEDRAWNONOURSELVESANDMARKED“DRAWNUNDERARABNATIONALBANKCREDITNO.254LK254”.5%COMMISSIONMUSTBEDEDUCTEDFROMDRAWINGSUNDERTHISCREDIT.改错：出票条款漏了信用证号码小写金额错，应扣除5%佣金；汇票期限错，应为提单日后30天，而不是见票后30天；大写金额错，应该与小写金额一致；（扣佣后小写金额）付款人填错，应为开证行正确填写如下：F144凭DrawunderARABNATIONALBANK信用证第号L/CNO.254LK254日期年月日datedMAR.10,2002按息付款Payablewithinterest@%perannum号码汇票金额中国广州年月日No.ExchangeforUSD71,Guangzhou,China20见票日后（本汇票之副本未付）付At30DAYSAFTERB/LDATEsightofthisFIRSTofExchange(Secondofexchangebeingunpaid)PaytotheorderofBANKOFCHINA,GUANGDONG或其指定人金额thesumofUSDOLLARSSEVENTYONETHOUSANDEIGHTYHUNDREDANDNINETYEIGHTCENTSEIGHTYFIVEONLY.此致To:ARABNATIONALBANKP.O.BOX18745JEDDAHSAUDIARABIAGUANGDONGMETALSANDMINERALSI/ECORP.（签名）一、汇票填制1.汇票填制一根据以下内容，填写一份汇票。INVOICENO.:TU231ISSUINGBANK:KUWAITREALESTATEBANKL/CNO.:SP00256DATEDMAR.21，2002INVOICEAMOUNT:USD9,BENEFICIARY:BEIJINGNATIONALNATIVEPRODUCEIMP.&EXP.CORPORATIONAPPLICANT:HAMEEDALIALTUHOOCO.,KUWAITNEGOTIATINGBANK:THEINDUSTRIAL&COMMERCIALBANKOFCHINADATEOFNEGOTIATION:APR.18，2002...AVAILABLEWITHYOURDRAFTATSIGHTDRAWNONUSFORTHEFULLINVOICEVALUE.ALLDRAFTSMUSTBEMARKED“DRAWNUNDERKUWAITREALESTATEBANK”.BILLOFEXCHANGENO.TU231DATEAPR.18，2002EXCHANGEFORUSD9,AT×××SIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PPAYTOTHEORDEROFTHEINDUSTRIAL&COMMERCIALBANKOFCHINATHESUMOFUSDOLLARSNINETHOUSANDSEVENHUNDREDEIGHTYFIVEONLYDRAWNUNDERL/CNO.:SP00256DATEDMAR.21,2002ISSUEDBYKUWAITREALESTATEBANKTOKUWAITREALESTATEBANKBEIJINGNATIONALNATIVEPRODUCEIMP.&EXP.CORPORATION（签名）2.汇票填制二根据以下内容，填写一份汇票。WEHEREBYISSUEOURIRREVOCABLEDOCUMENTARYLETTEROFCREDITNO.45BC123DATEDJAN.02,2003AVAILABLEWITHUSBYPAYNENTAT30DAYSAFTERRECEIPTOFFULLSETOFDOCUMENTSATOURCOUNTERSFORACCOUNTOFSTG99,INVOICENO.:NL0321ISSUINGBANK:THECHARTEREDBANKLONDON,ENGLANDBENEFICIAFY:CHINANATIONALLIGHTINDUSTRIALPRODUCTSIMP.&EXP.CORP.GUANGDONGBRANCH,NO.87THEBUND,GUANGZHOU,CHINAAPPLICANT:LONDONEXPORTCO.,LTD.P.O.BOX56387LONDON,ENGLANDNEGOTIATINGBANK:BANKOFCHINADATEOFNEGOTIATION:FEB.23，2003F144凭DrawunderTHECHARTEREDBANKLONDON,ENGLAND信用证第号L/CNO.45BC123日期年月日datedJAN.02,2003按息付款Payablewithinterest@%perannum号码汇票金额中国广州年月日No.NL0321ExchangeforSTG99,Guangzhou,ChinaFEB.23,2003见票日后（本汇票之副本未付）付At30DAYSAFTERRECEIPTOFFULLSETOFDOCUMENTSATYOURCOUNTERSsightofthisFIRSTofExchange(Secondofexchangebeingunpaid)PaytotheorderofBANKOFCHINA或其指定人金额thesumofSTGNINETYNINETHOUSANDANDTWELVEPOINTFIFTYTWOONLY此致To:THECHARTEREDBANKLONDON,ENGLANDCHINANATIONALLIGHTINDUSTRIALPRODUCTSIMP.&EXP.CORP.GUANGDONGBRANCH,（签名）3.汇票填制三根据以下内容，填写一份托收项下汇票。COVERING3,000DOZOFGARMENTSATJPYPERDOZ.UNDERCONTRACTNO.:02PT744.THEBUYERSSHALLDULYACCEPTTHEDOCUMENTARYDRAFTDRAWNBYTHESELLERSAT90DAYSSIGHTUPONFIRSTPRESENTATIONANDMAKEPAYMENTONITSMATURITY.THESHIPPINGDOCUMENTSAREOTBEDELIVEREDAGAINSTPAYMENTONLY.COLLECTINGBANK:THEBANKOFTOKYO,LTD..BOX240,NAGOYA-NAKA,NAGOYA,460-91JAPANPRINCIPAL:SHANGHAIFENGHUATEXTILESI/ECORP.25GUANGDONGROAD,SHANGHAI,CHINAPPAYER:TOYOHANMANDCO.,LTD.58NISHIKI6-CHOME,NAKAKUINVOICENO.:YU25868DATEOFNEGOTIATION:APR.14,2002BILLOFEXCHANGENO.YU25868DATEAPR.14,2002EXCHANGEFORJPY60,ATD/P90DAYSSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PPAYTOTHEORDEROFTHEBANKOFTOKYO,LTD.THESUMOFJAPANYENSIXTYTHOUSANDSIXHUNDREDONLYDRAWNUNDERCOVERING3,000DOZOFGARMENTSUNDERCONTRACTNO.:COLLECTIONTOTOYOHANMANDCO.,LTD.58NISHIKI6-CHOME,NAKAKUSHANGHAIFENGHUATEXTILESI/ECORP.（签名）一、发票阅读理解1.阅读理解一HUIZHOUTEAIMPORT&EXPORTCORPORATION6NANTANEASTROAD,HUIZHOU,GUANGDON,CHINAINVOICETOMESSERS.:INVOICENO.:SHE01/7203YAKAHUCHICO.,LTD.DATE:MAY27,2002NO.689NADA-KU,KOBE,L/CNO.:COM8722732JAPANCONTRACTNO.:HZT(02)003TRANSPORTDETAILS:TERMSOFPAYMENTFROMSHENZHENTOKOBEVIAHONGKONGBYSIGHTL/CBYVESSELMARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNT(USD)(USD)R.ANDD.ASPERS/CNO.:HZT(02)003RIOHAINAAPPLICANT’SREFNO.3-R.D.BLACKTEA6,000KGSKGUSD7,TOTAL:6,000KGSCIFKOBEUSD7,FOBVALUE:USD6,FREIGHTCHARGES:INSURANCEPRMIUM:WECERTIFYTHATTHEABOVEGOODSAREOFCHINESEORIGIN.根据上面的发票，找出以下所列内容出口商名称：HUIZHOUTEAIMPORT&EXPORTCORPORATION发票抬头人：YAKAHUCHICO.,LTD发票号码：SHE01/7203发票日期：MAY27,2002合同号码：HZT(02)003付款方式：BYSIGHTL/C装运港：SHENZHEN目的港：KOBE转运港：HONGKONG运输方式：BYVESSEL货物描述：BLACKTEA价格术语：CIFKOBE商品单价：KG总值：USD7,唛头：运费：保险费：证明文句：WECERTIFYTHATTHEABOVEGOODSAREOFCHINESEORIGIN2.阅读理解二根据下面的发票，找出以下所列内容出票人名称：GAWENCOMPANYLIMITED,AUSTRALIA发票抬头人：JIANGXIJIANGHAIGARMENTSIMPORTANDEXPORTCO.,LTD.发票号码：GA289发票日期：20/05/2004合同号码：J0254信用证号码：ZJJ04LC0300135付款方式：D/PAtSight装运港：SYDNEY目的港：FUZHOU转运港：无转运运输方式：BYVESSEL运输工具名称：NorthernWIND货物名称：LEATHERGARMENTS商品编码：价格术语：CFRFUZHOU数量：2,350PCS总值：USD137,唛头：原产国：AUSTRALIA证明文句：WECERTIFYTHATTHEGOODSAREINACCORDANCEWITHPURCHASEORDERNUMBER8803IssuerGAWENCOMPANYLIMITED,AUSTRALIACOMMERCIALINVOICEToJIANGXIJIANGHAIGARMENTSIMPORTANDEXPORTCO.,LTD.NO.25CHANGDAIROAD,NANCHANGCITY,JIANGXI,CHINANo.GA289Date20/05/2004TransportFROM:SYDNEY,AUSTRALIAW/T:TO:FUZHOU,CHINAVESSEL:NorthernWINDS/CNo.J0254L/CNo.ZJJ04LC0300135TermsofpaymentD/PAtSightMarksandNumbersNumberandkindofpackages:QuantityUnitpriceAmountDescriptionofgoodsLEATHERGARMENTS.CODE:GAWENART1212/100200PCSUSD10,SYDNEYART1212/32500PCSUSD27,NO.1-160ART1213/00400PCSUSD22,ART1214/00350PCSUSD20,ART1215/00500PCSUSD31,ART1216/00400PCSUSD26,TOTAL:2,350PCSCFRFUZHOUUSD137,TOTAL:USDOLLARSONEHUNDREDTHIRTYSEVENTHOUSANDFOURHUNDREDANDSEVENTTYONLY.WECERTIFYTHATTHEGOODSAREINACCORDANCEWITHPURCHASEORDERNUMBER8803.二发票改错1.发票改错一广东省华联贸易有限公司与加拿大的EEN公司成交了一笔出口交易，EEN公司按期开来信用证，华联贸易有限公司备货出运后收妥提单，立即制作好全套单证并准备交单议付，请根据以下信用证提供的内容审核并修改其中的商业发票。DOC.CREDITNUMBER:044/307587APPLICANT:EENGO.,VANCOUVER,CANADABENEFICIARY:GUANGDONGHUALIANTRADINGCORPORATION60HUHAIROADGUANGZHOU,CHINAAMOUNTCURRENCY:USD5,AVAILABLEWITH/BY:FREELYNEGOTIABLEATANYBANKBYNEGOTIATIONLOADINGINCHARGE:CHINAFORTRANSPORTTO:VANCOUVERVIAHONGKONGLATESTDATEOFSHIPMENT:020131DESCRTPTIONOFGOODS:2,920YDSOF100PCTCOTTONDENIM-8OZ-ROPEDYEDINDIGO(CT-121)DOUBLEP/SHRUNKRESIDUALAHRINKAGENOTMORETHAN3-4PCT82×50/14S×14S-WIDTH:58/59’ATYDASPERPURCHASEORDERDOCUMENTSREQUIRED:+SIGNEDCOMMERCIALINVOICEINTRIPLICATE改错：1.受益人名称漏打“N”应为：GUANGDONGHUALIANTRADINGCORPORATION2.信用证号码错了，应为044/3075873.运输路线应注明经香港装船到温哥华4.数量应为：2,920YARDS5.单价漏打价格术语：CIFVANCOUVER6.总价应为：USDOLLARSFIVETHOUSANDTWOHUNDREDFIFTYSIXONLY.7.最后应按信用证 要求 对教师党员的评价套管和固井爆破片与爆破装置仓库管理基本要求三甲医院都需要复审吗 签章GUANGDONGHUALIANTRADINGCORPORATION60HUHAIROAD,GUANGZHOU,CHINAINVOICETOMESSERS.:EENCO.,INVOICENO.:SHE01/7203VANCOUVER,CANADADATE:JAN.28,2002,L/CNO.:044/387587SHIPPEDFROMGUANGZHOUTOVANCOUVERVIAHONGKONGMARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNT(USD)(USD)GOLDTRONGARMENTSSDNBHDCOLOR:INDIGOR/NO.:1-4,6-362,928YARDSYARDUSD5,100PCTCOTTONDENIM-8OZ-ROPEDYEDINDIGO(CT-121)DOUBLEP/SHRUNKRESIDUALAHRINKAGENOTMORETHAN3-4PCT82×50/14S×14S-WIDTH:58/59’CIFVANCOUVERTOTAL:USDOLLARSFIVETHOUSANDTWOHUNDREDFIFTYSIXONLY.GUANGDONGHUALIANTRADINGCORPORATION60HUHAIROAD,GUANGZHOU,CHINA（受益人签章）发票改错二天津体育用品进出口公司向日本的TokyoKeyboardDistributer出口一批足球，该公司在货物出运后立即着手制单结汇，请根据以下的信用证内容审核并修改其制作的商业发票。NameofIssuingBank:TheMitsuiBankLtd.,Tokyo,15Marunouche3-chomePlaceanddateofissue:Mar.3,1999,Tokyo,Japan.To:TianjinSportingGoodsImp.&Exp.Corp.68YantaiStreet,Tianjin,ChinaThisCreditisadvisedthroughBankofChina,50YantaiStreet,Tianjing,China.DearSirs,ByorderandforaccountofTokyoKeyboardDistributer,12-14Monmachi3-Chome,Tokyo,Japan.WeherebyissueanIrrevocableDocumentaryCreditNo.901026forUSD5,(sayUSdollarsfivethousandsixhundredonly)toexpireonJun,30,1999inChinaavailablewithanybankinChinabynegotiationagainstbeneficiary’sdraft(s)atsightdrawnonusandthedocumentsdetailedherein,markedwith“×”×CommercialInvoiceintriplicatevisaedbythechamberofcommercecertifyinggoodsorigin.×Fullset2/2originalscleanonboardmarineBillsofLadingmadeouttoorderandblankendorsedmarkedfreightprepaidnotifyingTokyoKeyboardDistributer,12-14Monmachi3-Chome,Tokyo,Japan.×PackingListintriplicate.×CertificateofOrigininChina.×InsurancePolicyorCertificatecoveringAllRisksandWarRiskfor110%oftheinvoicevaluestipulatingclaim,ifany,tobepayableincurrencyofthedraft.×CertificateofWeightintriplicate.×CertificateofAnalysisintriplicateEvidencingshipmentof1,600PCSGBW32PFootballPCCIFTokyoASPERS/CNO.TSG0215.ShippingMarks:TTK/TOKYO/NO.1-520ShipmentfromTianjinporttoTokyonotlaterthanJun.16,1999.Partialshipment:allowedTransshipment:notallowedDocumentstobepresentedwithin15daysafterthedateofthetransportdocumentsbutwithinthevalidityofthecredit.Weherebyengagewithdrawersand/orbonafideholdersthatdraftsdrawnandnegotiatedinconformitywiththetermsofCreditwillbefullyhonoredonpresentation.Instructionstotheadvisingbank:PleaseadvisetheCredittothebeneficiary:ThenumberandtheedateoftheCreditmustbequotedonalldocumentsrequired.Pleaseacknowledgereceipt.Reimbursement:ThenegotiatingbankisauthorizedtoclaimreimbursementonTheMutsuiBankLtd.,NewYorkbytelex.Alldraftsanddocumentsmustbesenttousbyairmail.TIANJINSPORTINGGOODSIMP.&EXP.CORP68YANTAISTREET,TIANJIN,CHINACOMMERCIALINVOICETOMESSERS.:TOKYOKEYBOARDDISTRIBUTER,INVOICENO.:TS9901212-14MONMACHI3-CHOME,INVOICEDATE:JUN.12,1999TOKYO,JAPANL/CNO.:901026S/CNO.:TSG0205TRANSPORTDETAILS:FROMTIANJINPORTTOYOKYOBYVESSELMARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNTTTKGBW32PFOOTBALL1,600PCSPCUSD5,TOKYOCIFTOKYONO.1-520TOTAL:USDOLLARSFIVETHOUSANDSIXHUNDREDONLY.DATEOFL/C:MAR.3,1999GOODSORIGIN:CHINATIANJINSPORTINGGOODSIMP.&EXP.CORP68YANTAISTREET,TIANJIN,CHINA（受益人签章）商会签章改错：1.漏打单据名称“COMMERCIALINVOICE”2.漏打开证日期：DATEOFL/C:MAR.3,19993.成交确认书号码错，应为TSG02154.唛头错：5.单价漏价格术语：CIFTOKYO6.漏货物原产地：GOODSORIGIN:CHINA7.漏商会签章三、发票填制1.发票填制一根据有关信用证条款和参考 资料 新概念英语资料下载李居明饿命改运学pdf成本会计期末资料社会工作导论资料工程结算所需资料清单 缮制发票。A.信用证有关条款Issuingbank:THESAKURABANK,LIMITED56,NANIWA-CHO,CHUO-KU,KOBE,JAPAN20/documentarycreditnumber:KUW2584731c/dateofissue:May15,200431d/dateandplaceofexpiry:June30,2004beneficiaries’country50/applicant:MOMOCO.,LTD.NO.215NADA-KU,KOBE,JAPAN59/beneficiary:HUNANTEAIMPORT&EXPORTCORPORATION32/currencycodeamount:USD26,39a/percentcreditamttolerance:05/0541d/availablewith...by...:AnybankinChinabynegotiation45a/descriptionofgoodsand/orservices:AsperS/CNo.HNT(04)021Applicant’sRefNo.3-119012,000kgsPu-erhteaatperkgCIFKobePacked:in50kgspercartons46a/documentsrequired:+commercialinvoiceinoneoriginalplus6copies,showingthatthegoodsexportedareofChineseOrigin,allofwhichmustbemanuallysigned,47a/additionalconditions:+alldocumentsrequiredunderthiscreditmustmentionthisL/Cnumberandtheissuingbankname.B.参考资料2004年6月12日装“FENGQINGV.25”从广州出运。唛头自行 设计 领导形象设计圆作业设计ao工艺污水处理厂设计附属工程施工组织设计清扫机器人结构设计 。发票号码：HT-04-28931简要提示：本 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 是考查按照SWIFT标准格式信用证制作事业发票。注意要点：1.读懂本证英文内容，找出制单材料。2.发票内须注明信用证的证明文句。3.按信用证的附加条款要求注明信用证号码和开证行名称。4.唛头可由卖方自行设计，标准唛头的设计由4行组成，每行不超过17个英文字母，第一栏为收货人简称，第二栏为目的港，第三栏为参考号（例如合同号等），第四栏为件号。5.商业发票的号码由出口企业按习惯编排，一般以企业开头大写字母加年份和序列号编排。湖南茶叶进出口公司HUNANTEAIMPORT&EXPORTCORPORATIONWUYIROAD,CHANGSHA,CHINA商业发票COMMERCIALINVOICEORIGINALMessrs..:INVOICENO.:INVOICEDATE:,L/CNO.:L/CDATE:S/CNO.:Exporter:Transportdetails:Termsofpayment:MARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNT2.发票填制二根据有关信用证条款和参考资料缮制发票。A.信用证有关条款WeherebyestablishourIrrevocableDocumentaryCreditNo.MANL030850datedAUG.25,2003byorderandforaccountofMRISSINAGARMENTSINC.(8/FEXECUTIVEBLDG.CENTERGILPUYATCORMAKATIAVE.MAKATICITYPHILIPPINES)infavorofCHINATEXTILESIMPORTANDEXPORTCORP.(8DONG’ANROAD,BEIJING,CHINA)fortheamountofUSD179,availablebyyourmanuallysignedDraftsdrawnonusatsightforfullinvoicevalue.Coveringthefollowinggoods:CIFMANILA,DISCOUNTOF5%DEDUCTED54,000YARDS100PCTCOTTONDARKNAVYDENIM,12OZ.CTW0945PERYARD12,000YARDS100PCTCOTTONINDIGOBLACKDENIM,11OZ.CTW0939PERYARDASPERPROFORMAINVOICENOS.PI-187/2003DATEDAUG.8,2003ACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:+SINGEDCOMMERCIALINVOICEINQUADRUPLICATEINDICATINGL/CNUMBERANDTOTALNUMBEROFPACKAGES.B.参考资料INVOICEDATEDSEP.10，2003SHIPPINGMARKS:MANITANO.1-795TOTALPACKAGES:DARKNABYDENIM466ROLLSINDIGOBLACKDENIM329ROLLSTOTAL795ROLLSSHIPPEDPERS.S.“MAYOR”V.36FROMDALIANTOMANILAONSEP.8,2003简要提示：本题是考查按照非标准格式制作商业发票。注意要点：1.读懂本证英文内容，找出制单材料。2.折扣的计算和扣除方法。3.发票内应注明信用证号码和总件数。中国纺织品进出口公司CHINATEXTILESIMPORT&EXPORTCORP.8DONG’ANROAD,BEIJING,CHINA商业发票COMMERCIALINVOICEORIGINALMessrs..:INVOICENO.:INVOICEDATE:,L/CNO.:L/CDATE:S/CNO.:Exporter:Transportdetails:Termsofpayment:MARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNT3.发票填制三根据有关信用证条款和参考资料缮制发票。A.信用证有关条款TypeofDocumentaryCredit:IRREVOCABLELetterofCreditNumber:L/C84E0081/99DateofIssue:990916DateandPlaceofExpiry:991015CHINAApplicantBank:FIRSTSEOULCITYBANK,LTD.Applicant:SANGYONGCORPORATIONCPOBOX110SEOUL,KOREABeneficiary:DALIANWEIDATRADINGSO.,LTD.CurrencyCodeAmount:aboutUSD12,400,less5%commissionand5%allowance(dis.)Availablewith...by...:ANYBANKBYNEGOTIATIONDraftsat...:45DAYSAFTERSIGHTDrawee:USPartialShipments:NOTALLOWEDTransshipment:NOTALLOWEDShippingonBoard/Dispatch/PackinginChargeat/from:DALIANPORT,P.R.CHINATransportationto:RUSSIANSEALatestDateofShipment:991013DescriptionofGoodsorServices:RORCELAINPOTASPERSALESCONTRACTNO.TH99/1689DATEDJUN.13,19996-1/2“DAI×6-1/2”HPORCELAINFLOWERWHITEPOT4,000PCSW/PINK/PURPLEFLOWERPATTERNEACH/BUBBLEWRAPPED4PCS/3-LAYERSTRONGINNER16PCS/5-LAYERSTRONGCARTONATUSDPERPC.CIFRUSSIANSEADocumentsRequired:1.BENEFICIARY’SMANUALLYSIGNEDORIGINALCOMMERCIALINVOICESINDUPLICATECERTIFYINGMERCHANDISEOFCHINESEORIGINANDSHOWINGMERCHANDISECODE.B.其他资料自拟简要提示：本题是考查当信用证金额既有佣金又有折扣时，应如何制作商业发票金额。注意要点：1.读懂本证英文内容，找出制单材料。2.发票内须注明货物原产地和商品编码。3.需按信用证内列出的一系列附时间，合理填写发票制作时间，按习惯方法自拟发票号码和唛头。4.发票金额的制作方法：应在总金额（单价×数量）中先扣除5%的优惠（折扣），得出一个毛净价，然后在此基础上再扣除5%的佣金，得出净价。在既有折扣又有佣金的交易中，我们应先扣除折扣，再计扣佣金，因为折扣部分是不应支付佣金的。具体金额制作如下：4,000PCS@USDUSD12,Less5%allowance:USD11,Less5%commissionCIFRUSSIANSEAnet:USD11,大连威达贸易有限公司DALIANWEIDATRADINGCO.,LTD.8DONG’ANROAD,BEIJING,CHINA商业发票COMMERCIALINVOICEORIGINALMessrs..:INVOICENO.:INVOICEDATE:,L/CNO.:L/CDATE:S/CNO.:Exporter:Transportdetails:Termsofpayment:MARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNT