1缮制商业发票(课堂练习1)
2008年国际商务单证专业考试(缮制与操作)答案1
一、根据下述合同内容审核信用证，并指出不符之处。
（36分）1、受益人名称与合同卖方不符（合同是SHANGHAI SHENG DA CO.，LTD.，信用证SHANGHAI DA SENG CO.，LTD.）2、开证申请人的地址不符（合同是28, IMAMGONJ，信用证是26,IMAMGONJ）3、商品名称不符（合同是STEEL TAPE RULES，信用证是TAPE RULES）4、商品规格不符（合同是JH-392W和JH-380W，信用证是JH-395W和JH-386W）5、单价不符（合同是USD3.60/DOZ PAIR CFR CHITTAGONG和USD4.20/DOZ PAIRCFRCHITTAGON，信用证是HKD3.60 PER DOZEN CIF CHITTAGONG和HKD4.20 PER DOZEN CIF CHITTAGONG）6、总金额不符（合同是USD9,300.00，信用证是CURRENCY HKD AMOUNT 9800.00）7、包装不符（合同是In Cartons，信用证是PACKING: EXPORT STANDARDSEAWORTHY PACKING）8、装运期不符（合同是During May, 2008，信用证是LATEST DATE OF SHIPMET : MAY2, 2008）9、装运港不符（合同是Shanghai，信用证是ANY CHINESE PORTS）10、分批和转运要求不符（合同是Partial Shipment and Transshipment are allowed.，信用证是PARTIAL SHIPMENT: NOT ALLOWED和TRANSSHIPMENT: NOT ALLOWED）11、合同用的是CFR术语，信用证要求受益人提交保险单不符12、CFR术语，提单上要求注明“FREIGHT COLLECT”不符13、付款期限不符（合同是Sight Letter of Credit，信用证DRAFTS AT 60 DAYS SIGHT）二、根据买方订单及相关资料缮制形式发票（24分）(12) DETAILS OF OUR BANK:BANK OF CHINA, SHANGHAI BRANCH,NO.4 Zhongshan road, Shanghai ,P.R.CHINASWIFT CODE: BKCHCNBJ530BENEFICIARY: SHANGHAI LUCKY SAFETY SCREENS CO., LTDACCOUNT NO: 1281 2242012 7091 015ADDRESS: UNIT C 2/F JINGMAO TOWER SHANGHAI ,CHINASHANGHAI LUCKY SAFETY SCREENS CO., LTD三、根据合同、信用证及补充资料缮制商业发票、海运提单、汇票及普惠制产地证FORM A（共40分）凭信用证号Drawn under industrial bank of Japan,ltd.,head office L/C NO.LC196107800日期按…. .息…. 付款Dated Oct.15,2007 Payable with interest @… .. % per annum 号码汇票金额上海NO.YL71001Exchange for USD12630.00 Shanghai …DEC.05,2007……………见票…………………日后（本汇票之正本未付）付交At *** sight of this FIRST of Exchange (Second of Exchange being unpaid) Pay to the order of BANK OF CHINA,SHANGHAI BRANCH金额the sum of SAY US DOLLARS TWELVE THOUSAND SIX HUNDRED AND THIRTY ONLY此致To: INDUSTRIAL BANK OF JAPAN,HEAD OFFICESHANGHAI YILONG CO.，LTD.XXXSHANGHAI YILONG CO.，LTD.X X X.Shipper Insert Name, Address and PhoneSHANGHAI YILONG CO.，LTD.NO.91 NANING ROAD SHANGHAI ,CHINA.B/L No. TH14HK07596.Consignee Insert Name, Address and PhoneTO ORDER中远集装箱运输有限公司COSCO CONTAINERLINESNotify Party Insert Name, Address and Phone(It is agreed that no responsibility shall attach to the Carrier or his agents for failure to notify)ABC COMPANY1-3 MACHI KU STREET OSAKA ，JAPANPort-to-Port or Combined TransportBILL OF LADINGwise noted. The total number of packages or units stuffed in the container, the description of the goods and the weights shown in this Bill of Loading are furnished by the Merchants, and which the carrier has no reasonable means of checking and is not a part of this Bill of Loading contract. The carrier has issued the number of Bills of Lading stated below, all of this tenor and date, one of the original Bills of Lading must be surrendered and endorsed or sig- ned against the delivery of the shipment and whereupon any other original Bills of Lading shall be void. The Merchants agree to be bound by the terms And conditions of this Bill of Lading as if each had personally signed this Bill of Lading.SEE clause 4 on the back of this Bill of Lading (Terms continued on the back hereof, please read carefully)*Applicable Only When Document Used as a Combined Transport Bill of Lading.Combined Transport * Pre-carriage byCombined Transport * Place of ReceiptOcean Vessel Voy. No. KAOHSIUNG V.0707S .Port of Loading SHANGHAI PORT.Port of Discharge OSAKACombined Transport * Place of DeliveryMarks & Nos. Container / Seal No.ABC OSAKANOS.1-60C/N:SNBU7121820No. of Containers or Packages60 CARTONS Description of Goods (If Dangerous Goods, See Clause 20)CARDBOARD BOXCFS-CFSGross Weight Kgs2160.00KGSMeasurement33.000CBMP a r t i c u l a r s F u r n i s h e d b y M e r c h a n t sDescription of Contents for Shipper’s Use Only (Not Part of This B/L Contract).Total Number Of Containers and/or Packages (In Words) SAY SIXTY CARTONS ONLYFreight & Charges FREIGHT PREPAIDRevenue Tons RatePerPrepaidCollectLADEN ON BOARD THE VESSEL DATE:NOV29,2007BY KAOHSIUNG V.0707SCOSCO CONTAINER LINESCNS01 0108895。
外贸单证课堂练习附答案 (1)
Documents:
+ Signed commercial invoice in triplicate.
+ Full set (3/3) of clean on board ocean Bill of Lading marked Freight Prepaid made out to order
Transshipment:Allowed
Insurance:To be effected by the seller for 110% invoice value covering All Risks and War Risk
as per CIC of PICC dated 01/01/1981
Terms of Payment:By L/C at 60 days after sight, reaching the seller before June 15, 2011, and
44F: PORT OF DISCHARGE/ AIRPORT OF DESTINATION: KUWAIT BY SEA FREIGHT
44C: LATEST DATE OF SHIPMENT: 110710
45A: DESCRIPTION OF GOODS AND / OR SERVICES: 5000PCS WIND BREAKER
remainingvalid for negotiation in China for further 15 days after the effected
shipment. L/C must mention this contract number. L/C advised by BANK OF
商业发票实训1
商业发票实训根据以下实际业务情况，缮制一份商业发票。
广东XX进出口公司出口一批货物到英国，货品名是学生书包（School Bag），进口方是ABC CORP. OF LONDON,66/66A COMMERCIAL STR., LONDON。
运输方式是直达海运，从上海至伦敦港。
具体资料如下：发票号码：2006999发票日期：2006年6月26日合同号码：2006888货物明细单：货号数量（PCS）毛重（KGS）净重（KGS）尺码AWT33 100CTNS/3600PCS 28 26 27X29X46cm AWT55 200CTNS/4800PCS 29 27 42.5x32x40cm 单价：每个1.00美元CIF LONDON支付方式：T/T唛头：ABCLONDONC/NO.1-300INVOICETO:Invoice No.: __________________Date: __________________S/C No.: __________________ From ToL/C No. Issued byMarks & Numbers Quantities & Description Unit PriceAmount***********************************************************************************TOTAL:SAYAS PER商业发票实训答案：广东XXX 进出口公司GUANGDONG XXX IMPORT & EXPORT CORPORATION6TH FLOOR FOREIGN TRADE BUILDING ZHAN QIAN ROAD GUANGZHOU CHINAINVOICETO: ABC CORP.OF LONDON Invoice No.: 2006999 66/66A COMMERCIAL STR, Date: JUNE. 26, 2006LONDON S/C No.: 2006888 From SHANGHAI, CHINA To LONDONL/C No. Issued by T/TMarks & Numbers Quantities & Description Unit PriceAmountABC 300 CARTONS OF SCHOOL BAGSLONDON CIF LONDON C/No.1-300 ART. NO. QTY.AWT33 3600PCS USD 1.00/PCUSD 3600.00AWT55 4800PCS USD 1.00/PCUSD4800.00***********************************************************************************TOTAL: 8400PCSUSD 8400.00SAY U.S.DOLLARS EIGHT THOUSAND AND FOUR HUNDRED ONLY.AS PER S/C NO. 2006888GUANGDONG XXX IMPORT& EXPORT CORPORATION公司经理签名或盖章。
外贸单证第二章缮制商业发票
第二章、缮制商业发票
学习目标： 1.了解商业发票的概念及作用。 2.熟悉商业发票的内容及缮制规范 3.掌握信用证中关于商业发票的条款及 制单过程中应注意的问题 4.了解其他类型的发票
TIFERT TRADING CO., LTD 86 ZHUJIANG ROAD , TIANJIN, CHINA
COMMERCIAL INVOICE TO: TOYOHANM AND CO., LTD 56, NISHIKI 6-CHOME, NAKAKU NAGOYA, JAPAN
INV. NO. CQ345 DATE: MAR. 15,2009 S/C NO 06AB23M L/C NO.052-LC-153639 FROM TIANJIN TO KOBE BY VESSEL MARKS DESCRIPTIONS QUAN. UNIT PRICE AMOUNT TT.C 100%COTTON 2000PCS CIF KOBE KOBE QUILTS/NO. 7834 USD4.75/PC USD9,500.00 NO.1-50 SIZE145X195CM TOTAL:SAY US DOLLARS NINE THOUSAND FIVE HUNDRED ONLY TIFERT TRADING CO., LTD LUCY CHEN
7.发票总金额 发票总金额不能超过信用证的最高限额 发票必须显示信用证要求的折扣或扣减。 8.发票格式要整齐。 应该做到：横排是每一货号商品的内容； 竖排是各货号该类内容的总和，如数量 合计、金额合计
单证发票的缮制(讲解与练习)
汇单证发票的缮制一、商业发票的缮制1. 出票人的名称和地址（NAME AND ADDRESS OF DRAWER）此栏填制出口公司名称和详细地址，应与信用证中受益人相一致。
大多数情况下，此栏出口公司已预先印制。
2. 发票名称（NAME OF INVOICE）一般在此栏已经预先印制“商业发票”（COMMERCIAL INVOICE）或“发票”（INVOICE）字样。
如果L/C要求提供COMMERCIAL INVOICE，我们可以用INVOICE替代。
3. 发票抬头人（TO ……）除非信用证指定发票抬头人，一般情况下，此栏填制进口人即开证申请人（APPLICANT）的名称和地址。
思考题：如果L/C规定INVOICE IN THE NAME OF ABC COMPANY，此栏应如何填写？如果L/C规定APPLICANT为ABC CO. FOR ACCOUNT OF EFG CO. LTD，此时该栏应如何填写？4. 发票日期（DA TE OF INVOICE）发票日期是所有单据日期中最早的，甚至可以早于信用证的开证日期。
5. 发票编号（INVOICE NO.）此栏填制由出口公司自己所定的发票编号。
6. 合约号码（CONTRACT NO.）注意发票的货物涉及不止一个合同的，此栏应显示全部合同号。
7. 起运地（FROM）应明确具体，不能笼统。
如果L/C中规定起运地为ANY CHINESE PORT ，则在填写此栏时应填写具体的港口。
8. 目的地（TO）及使用的运输方式（MODE OF TRANSPORT）目的地填写方法同上，后面在加实际的运输方式，比如在海运情况下加上BY SEA。
如果货物系转运，转运地点也应明确表示出来。
思考题：L/C 规定PORT OF LOADING ：ANY CHINESE PORT PORT OF DISCHARGE：NEWYORK TRANSHIPMENT：ALLOWED。
我们实际在宁波将货物装上船，并经由香港转运至NEWYOK，此栏应如何填写。
课堂练习答案
答案1、根据下列材料缮制提单2、出口结汇单证（汇票）凭信用证或购买证Drawn under1) AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED L/C or A/P No.2)LC96067日期年月日支取按年息付款Dated 3)NOV.5，1996 Payable with interest @ 4) % Per annum号码汇票金额中国，湖州年月日No. 5) BP9600636 Exchange for 6) USD21600 Huzhou , China 7) 见票At 8) *** sight of this FIRST of Exchange (Second ofthe same tenor and date unpaid )pay to the order of 9) BANK OF CHINA金额此致To 11）AUSTRALIA AND NEW ZEALAND BANKING GROUP LIMITED12）NINGBO YITONG LEATHER CO., LTD.3、按以下材料缮制商业发票：NINGBO NATIVE PRODUCTS CO.NO.115 DONGFENG ROAD, NINGBO, CHINACOMMERCIAL INVOICETo: SAKA INTERNA TIONAL FOOD CO. Date:JUNE 19, 200826 TORIMI-CHO NISHI – PU, NAGOYA 546, JAPAN Invoice No.: 自编Contract No: NP94051From: NINGBO to: NAGOYA Letter of credit No:9426Issued by : TOKYO BANK LTD.,TOKYOTotal SIXTY-NINE THOUSAND SIX HUNDRED ONL YNINGBO NA TIVE PRODUCTS CO.4、出口结汇单证（普惠制产地证）二、经审核信用证存在的问题如下：(一)（1）L/C上没按合同要求做成可转让信用证。
单证员六套练习答案
练习一（答案）一、单项选择题ABCAB CABBD DBBCB DBBCB二、判断题√×√×√×××√×√√√×××√√√×三、根据合同内容审核信用证，指出不符之处并提出修改意见。
（1）APPLICANT: TAI HING LONG SDN, BHD., P.O.B.666 SINGAPORE应改为APPLICANT: TAI HING LOONG SDN, BHD., P.O.B.666 SINGAPORE（2）BENEFICIARY: GU TAI TEXTILES I/E CORP.应改为BENEFICIARY: GUO TAI TEXTILES I/E CORP.（3）AMOUNT: USD 90,000.00 应改为USD 900,000.00（4）UNITED STATES DOLLARS TWO HUNDRED THREE THOUSAND ONLY应改为UNITED STATES DOLLARS NINE HUNDRED THOUSAND ONLY（5）EXPIRY DATE: JUN. 15, 2009 应改为 JULY 15, 2009或AUG. 15, 2009（6）“FREIGHT COLLECT”应改为“FREIGHT PREPAID”（7）MARINE INSURANCE POLICY OR CERTIFICATE FOR FULL INVOICE VALUE PLUS 50% 应改为10%（8）COVERING ALL RISKS AND WAR RISK 应改为COVERING W.P.A AND WAR RISK （9）ABOUT 300,000 YARDS OF 65% POLYESTER, 35% COTTON GREY LAWN应改为100% COTTON GREY LAWN(10) TWO EQUAL SHIPMENTS DURING MAY/ JUNE.应改为DURING JUNE/JULY四、单据缮制与操作（每空格1分，共40分）请根据下面所给信用证以及相关资料缮制商业发票、汇票、一般原产地证书各一份1)IssuerSHANGHAI FUJI GARMENTS GROUP CO .LTD 321, CHONGSHAN ROAD SHANGHAI, CHINA商业发票COMMERCIAL INVOICE2)TOYI YANG TRADING CORPORATION88 MARSHALL AVE DONCASTER VIC 3108 CANADA 3)INVOICE NO.SEP.28,20094)INVOICE DA TEMN88665)Transport DetailsFROM SHANGHAI CHINA TO MONTREAL,CANADA BY SEA 6)S/C NOMN8087)L/C NOWCBN20098)Marks and Numbers9)Description of Goods10)Quantity 11)Unit Price12)AmountYI YANG MONTREALC/NO. 1—360 LADIES'100% COTTON WOVENJACKET AS PER S/C MN80812,000PCSCIF MONTREALUSD8.00/PCUSD96,000.0013)T OTAL VALUE IN WORDS: SAY U.S.DOLLARS NINETY SIX THOUSAND ONLY.14)WE HEREBY CERTIFY THAT THE CONTENTS IN THIS INVOICE ARE TRUE AND CORRECT.15)SHANGHAI FUJI GARMENTS GROUP CO .LTDXXXBILL OF EXCHANGESNo.:(1)MN8866For:2)USD96,000.00(3-4)OCT 25,2009 SHANGHAI,CHINA(amount in figure) (place and date of issue)At(5) ******** sight of this FIRST Bill of Exchange (SECOND being unpaid) Pay to the order of (6)BANK OF CHINA ,SHANGHAI BRANCH the sum of (7) SAY U.S.DOLLARS NINETY SIX THOUSAND ONLY.(amount in words)Drawn under (8) NATIONAL PARIS BANKL/C No. (9) WCBN2009Dated(10) SEP. 18,2009To:11) NATIONAL PARIS BANK24 MARSHAL AVE DONCASTER MONTREAL, CANADAFor and on behalf of(12) SHANGHAI FUJI GARMENTS GROUP CO .LTDXXX(1)Exporter(full name and address) SHANGHAI FUJI GARMENTS GROUP CO .LTD 321, CHONGSHAN ROAD SHANGHAI, CHINA （5）CERTIFICATE NO. 200986CERTIFICATE OF ORIGINOFTHE PEOPLE’S REPUBLIC OF CHINA(2)Consignee(full name, address, country) YI YANG TRADING CORPORATION88 MARSHALL AVE DONCASTER VIC 3108 CANADA（3）Means of transport and routeFROM SHANGHAI CHINA TO MONTREAL,CANADA BY SEAFor certifying authority use only （4）Country / region of destination MONTREAL , CANADA（6）Marks and numbers YI YANG MONTREAL C/NO. 1—360（7）Number and kind of packages; description of goodsTHREE HUNDRED AND SIXTY （360） CTNS OF LADIES ' 100% COTTON WOVEN JACKET************************（8）H.S.Code 6104 3200 10（9）Quantity 12000PCS（10）Number and date of invoices NO.MN8866 SEP.28th,2009Declaration by the exporterThe undersigned hereby declares that the above details and statement are correct; that all the goods wereproduced in China and that they comply with the rules of origin of the People’s Republic of China.（11-13）CertificationIt is hereby certified that the declaration by the exporter is correct. 中国国际贸易促进委员会单据证明专用章（沪）CHINA COUNCIL FOR THE PROMOTIONOF INTERNATIONAL TRADE OCT. 18th,2009 SHANGHAI黄 飞Place and date, signature and stamp of certifying authoritySHANGHAI FUJI GARMENTS GROUP CO .LTD 321 CHONGSHAN ROAD ，SHANGHAI ，CHINA OCT .15th,2009 SHANGHAI XXXPlace and date, signature and stamp of authorized signatory练习二（答案）一、单项选择题 DBBAD DBDCA CADBB CCDAB二、判断题 √√××× ××√×√ √√×√√ ××√√× 三、根据合同内容审核信用证，指出不符之处并提出修改意见。
商业发票制作试题及答案
商业发票制作试题及答案一、单选题（每题2分，共20分）1. 商业发票中通常不包含以下哪项信息？A. 发票号码B. 货物描述C. 货物重量D. 付款条件答案：C2. 以下哪项不是商业发票上必须显示的信息？A. 卖方名称B. 买方名称C. 货物数量D. 货物颜色答案：D3. 商业发票中货物描述应该包含哪些内容？A. 货物名称B. 货物规格C. 货物型号D. 所有以上选项答案：D4. 商业发票的货币单位通常是什么？A. 美元B. 欧元C. 人民币D. 根据交易双方约定答案：D5. 商业发票上的价格条款通常指的是什么？A. 货物的单价B. 货物的总价C. 货物的运输方式D. 货物的付款方式答案：C6. 以下哪项信息通常不会出现在商业发票上？A. 发票日期B. 交货日期C. 付款截止日期D. 货物的生产日期答案：D7. 根据国际贸易惯例，商业发票的制作应该遵循哪些原则？A. 准确性B. 完整性C. 简洁性D. 所有以上选项答案：D8. 商业发票上的价格条款中，FOB代表什么？A. 离岸价B. 到岸价C. 运费和保险费付至D. 边境交货价答案：A9. 商业发票的制作者通常是谁？A. 卖方B. 买方C. 运输公司D. 银行答案：A10. 商业发票上通常不包含以下哪项信息？A. 货物的HS编码B. 货物的包装方式C. 货物的尺寸D. 货物的保质期答案：D二、多选题（每题3分，共15分）1. 商业发票上必须包含以下哪些信息？A. 卖方名称和地址B. 买方名称和地址C. 发票号码和日期D. 货物的HS编码答案：ABC2. 商业发票上的价格条款可能包括哪些？A. EXWB. CIFC. DDPD. FOB答案：ABCD3. 商业发票上货物描述应该包含哪些内容？A. 货物名称B. 货物规格C. 货物型号D. 货物数量答案：ABCD4. 商业发票的制作需要注意哪些事项？A. 信息的准确性B. 信息的完整性C. 信息的简洁性D. 信息的保密性答案：ABC5. 商业发票上付款条件可能包括哪些？A. 预付款B. 货到付款C. 信用证支付D. 承兑汇票答案：ABCD三、判断题（每题2分，共10分）1. 商业发票是卖方发给买方的货物销售凭证。