制作商业发票学生练习
商业发票实训2
商业发票实训二根据所给销售合同制作商业发票。
注该批货最终运往法国马赛港。
SALES CONFIRMATION NO.: 03CAN-1108DATE: NOV.08, 2004THE SELLER: JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD.80 ZHONGSHAN ROAD, NANJING, CHINAFAX:86-025-******** TEL: 86-025-********THE BUYER: SHEMSY NEGOCE ID CORP.75 ROUTE 96570 DARDILLY, FRANCEFAX :33-56-12345678 TEL: 33-56-12345678BUYER’S ORDER NO.:FE021GTHIS SALES CONFIRMATION IS HEREBY MUTUALLY CONFIRMED, TERMS AND CONDITIONS ARESHIPPING MARKS: AS PER BUYER’S DEMANDSSHIPMENT: X TO BE MADE (45 DAYS BY SEA AFTER RECEIVED 30% T/TPAYMENT ) FROM CHINA PORT TO (AS BUYER’S DEMANDS) PARTIAL SHIPMENTS ANDTRANSHIPMENT TO BE ALLOWED.PAYMENT: X 30% T/T IN DEPOSIT, 70% D/P AT SIGHTINSURANCE: TO BE EFFECTED BY THE SELLER FOR ( ) % OF INVOICE VALUE TOCOVER ( ) RISK AND WAR RISK UPTP ( ) AS PER THE OCEANMARINE CARGO CLAUSE AND WAR RISK CLAUSE OF THE PEOPLE’S INSURANCE COMPANYOF CHINA X TO BE EFFECTED BY THE BUYERSELLER : JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD. BUYER: SHEMSY NEGOCE ID CORP.COMMERCIAL INVOICETO: INVOICE NO: DATE:ORDER NO: S/C NO:SAY商业发票实训二答案JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD.80 ZHONGSHAN ROAD, NANJING, CHINACOMMERCIAL INVOICETO: SHEMSY NEGOCE ID CORP. INVOICE NO:自编75 ROUTE 96570 DARDIUY,FRANCE DATE:DEC.20.2004TEL: 33-56-12345678 ORDER NO: FE021GFAX: 33-56-12345678 S/C NO:03CAN-1108SAY US DOLLARS FOURTEEN THOUSAND ONLYJIANGSU INTERATIONALIMP&EXP.CORP.LTD80 ZHONGSHAN ROAD, NANJING,CHINA STAMP。
国际贸易实务发票作业
下载模板
商业发票08
相关说明
1. 2009年6月2日，大连工艺进出口公司填制编号为2009AC031的商业发票。
2.信用证如未规定唛头，可自行缮制或填写“N/M”。
题目要求和说明
题目名称
制商业发票
基本要求
根据合同、信用证及下述提供资料，制作商业发票，要求格式清楚、内容完整。
下载模板
商业发票09
相关说明
题目要求和说明
题目名称
制商业发票
基本要求
根据合同、信用证及下述提供资料，制作商业发票，要求格式清楚、内容完整。
下Байду номын сангаас模板
商业发票07
相关说明
2009年8月12日，南京蓝星贸易公司填制编号为2009SDT009的商业发票。
题目要求和说明
题目名称
制商业发票
基本要求
根据合同、信用证及下述提供资料，制作商业发票，要求格式清楚、内容完整。
商业发票的练习
上机3：商业发票的练习操作1：请根据商业发票单据找出下列内容（课本第65-65两份发票选其一）：（1）出口商名称（2）发票抬头（3）发票号码（4）发票日期（5）合同号码（6）出票人名称（7）付款方式（8）装运港（9）目的港（10）转运港（11）运输方式（12）货物描述（13）价格术语（14）商品单价（15）总值（16）唛头（17）运费（18）保险费（19）证明文句（20）原产国（21）运输工具名称（22）商品数量操作二：发票的改错发票改错一：广东省华联贸易有限公司与加拿大EEN公司成交了一笔出口交易，ENN公司开来信用证，华联贸易有限公司备货出运后收妥提单，立即制作好全套单据并准备交单议付，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, CREDIT NUMNER: 044/307587APPLICANT: EEN CO., VANCOUVER, CANADABENEFICIARY: GUANGDONG HUALIAN TRADING CORPORATION60 HUHAI ROAD GUANGZHOU, CHINA.AMOUNT CURRENCY: USD5,AVAILABLE BY/WITH: FREELY NEGOTIABLE AT ANY BANK BY NEGOTIATION LOADING IN CHARGE: CHINAFOR TRANSPORT TO: VANCOUVER VIA HONGKONGLATEST DATE OF SHIPMENT: 020131DESCTRIPITON OF GOODS:2,920YDS OF 100PCT COTTON DENIM- 8 OZ – ROPE DYED INDIGO(CT-121) DOUBLE P/SHRUNK RESIDUAL AHRINKAGE NOT MORE THAN 3-4PCT82*50/14s*14s-WIDTH:58/59’)AT USD YD AS PER PURCHASE ORDER NO. FAB/01-02, CIF VANCOUVER DOCUMENTS REQUIRED:+SIGNED COMMERCIAL INVOICE IN TREPLICATEGUANGDONG HUALIAN TRADING CORPORATION60 HUHAI ROAD GUANGZHOU, CHINA.INVOICETO MESSER: ENN CO INVOICE NO.:SHE01/7203VANOUVER DATE:,2002L/C NO: 044/387587. NO:FAB/01-02SHIPPED FROM GUANGZHOU TO VANCOUVERMARKS & NOS. DESCREPTION QUANTITY UNIT PRICE AMOUNTGOLDTRON GARMENTS SDN BHDPO NO FAB/01-02COLOUR: INDIGOR/NO: 1-4 6-362928 YARDS USD YARD USD5,100PCT COTTON DENIM-8 OZ-ROPE DYED INDIGO(CT-121)DOUBLE P/SHRUNK RESIDUAL AHRINKAGE NOT MORE THAN3-4PCT 82*50/14S*14S- WIDTH:58*59’AS PER PURCHASE ORDER NO. FAB10- /01-02TOTAL: US DOLLARS FIVE THOUSAND TWO HUNDRED FIFTY SIX ONLY.发票改错二：天津体育用品进出口公司向日本的tokyo keyboard distributer出口一批足球，该公司在货物出运后利己着手制单结汇，请根据以下的信用证内容审核并修改其制作的商业发票。
(作业)请根据下列信用证制作商业发票及装箱单
练习一：请根据下列信用证及相关资料制作商业发票及装箱单。
（一）信用证条款SEQUENCE OF TOTAL ：27：1/1SWIFT700的开证格式，即全部只有一页，没别的意思FORM OF DOCUMENTARY CREDIT ：40A：IRREVOCABLEDOCUMENTARY CREDIT NUMBER ：20：LC12465DA TE OF ISSUE ：31C：001228DA TE AND PLACE OF EXPIRY ：31D：010320 CHINAAPPLICANT BANK：: 51A：BANK OF GOOD COLOMBO APPLICANT ：50：ELECTRADE CO.,LTDTHE FIRST STREET,COLOMBO, SRI LANKABENEFICIARY ：59：ZHENGCHANG TRADING CO.,LTDNO.168 XUESHI ROSD, HUZHOU,ZHEJIANG, CHINACURRENCY CODE，AMOUNT ：32B：USD13625.00A V AILABLE WITH….BY… ：41D：BANK OF CHINA，HUZHOU BRANCH DRAFTS AT…. ：42C：A T SIGHTDRAWEE ：42D：BANK OF GOOD COLOMBO PARTIAL SHIPMENT ：43P：NOT ALLOWED TRANSHIPMENT ：43T：NOT ALLOWEDLOADING FROM ：44A：SHANGHAI, CHINAFOR TRANSPORTION TO ：44B：COLOMBO, SRI LANKALATEST DATE OF SHIPMENT ：44C：010228DESCRPT OF GOODS ：45A：COMMODITY ：CIRCUIT BREAKERITEM NO：WS1020 3000PCS USD1.50/PCWT1041 2500PCS USD1.80/PCZT3050 2500PCS USD1.85/PCTOTAL V ALUE：CIF COLOMBO，USD13625.00SHIPPING MARKS：E.L.E.HZ0114COLOMBOC/NO.1-160DOCUMENTARY REQUIRED ：46A：1.SIGNED COMMERCIAL INVOICE IN TRIPLICATE CERTIFYING THAT GOODS AREIN ACCORDANCE WITH CONTRACT NO. ZC1212.2.PACKING LIST IN TRIPLICA TE SHOWING THE TOTAL WEIGHT ANDMEASUREMENT.3.CERTIFICATE OF ORIGIN IN ONE ORIGINAL AND TWO COPIES ISSUED BY CHINACOUNCIL FOR PROMOTION OF INTERNATIONAL TRADE.4.3/3 SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDERAND BLANK ENDORSED,MARKED FREIGHT PREPAID NOTIFY THE APPLICANT.5.INSURANCE CERTIFICATE COVERING ALL RISKS FOR 110% INVOICE V ALUESUBJECTED TO THE OCEAN MARINE CARGO CLAUSE OF THE P.I.C.C. DA TED 1981/1/1.6.BENEFICIARY'S CERTIFICA TE CERTIFYING THAT EACH COPY OF SHIPPINGDOCUMENTS HA VE BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT.7.SHIPPING ADVICE MUST SENT TO THE APPLICANT WITHIN 48 HOURS AFTERSHIPMENT IN FULL DETAILS.ADDITIONALCONDITIONS：：47A：1.ALL BANKING CHARGES OUTSIDE THE OPENING BANK ARE FORBENEFICIARY’S ACCOUNT.PERIOD FOR PRESENTA TIONS: ：DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER BILL OF LADING DA TE, BUT WITHIN THE VALIDITY OF THIS L/C.INSTRUCTION…………(二)其他相关资料①发票号码：HZ0114 发票日期：2001年1月11日②包装情况：每箱装50件（50PCS/CTN）每箱毛重（G.W.）：10.50KG/CTN 每箱净重（N.W.）：9.50KG/CTN每箱尺码（MEAS.）：0.018CBM/CTN③集装箱情况：所有货物被装进1×20’CONTAINER, CY-CY,CONTAINER NO.: COSU105486④装船日期：2001年2月28日，提单日期同装船日期，提单号：COS010117船名：LIRONG 航次：V311⑤H.S CODE：85352100 ；产地证编号：01782453 ；产地证申领地点为湖州，申领日期为2001年2月25日ZHENGCHANG TRADING CO., LTD.NO. 168 XUESHI ROAD HUZHOU ZHEJIANGCOMMERCIAL INVOICETO: DATE:INVOICE NO:CONTRACT NO: FROM: TO:TOTAL:ZHENGCHANGTRADINGCO., LTD.×××ZHENGCHANG TRADING CO., LTD.NO. 168 XUESHI ROAD HUZHOU ZHEJIANGPACKING LISTTO: DATE:INVOICE NO.:CONTRACT NO.:FROM: TO:MARKS & COMMODITY& PACKAGES QUANTITY G.W. N.W MEAS. NUMBERS DESCRIPTIONTOTAL:ZHENGCHANGTRADING CO., LTD.×××（注：范文素材和资料部分来自网络，供参考。
(作业)请根据下列信用证制作商业发票及装箱单
练习一：请根据下列信用证及相关资料制作商业发票及装箱单。
（一）信用证条款SEQUENCE OF TOTAL ：27：1/1SWIFT700的开证格式，即全部只有一页，没别的意思FORM OF DOCUMENTARY CREDIT ：40A：IRREVOCABLEDOCUMENTARY CREDIT NUMBER ：20：LC12465DATE OF ISSUE ：31C：001228DATE AND PLACE OF EXPIRY ：31D：010320 CHINAAPPLICANT BANK： : 51A：BANK OF GOOD COLOMBOAPPLICANT ：50：ELECTRADE CO.,LTD!THE FIRST STREET,COLOMBO, SRI LANKA BENEFICIARY ：59：ZHENGCHANG TRADING CO.,LTDXUESHI ROSD, HUZHOU, ZHEJIANG, CHINA CURRENCY CODE，AMOUNT ：32B：AVAILABLE WITH….BY… ：41D：BANK OF CHINA，HUZHOU BRANCHDRAFTS AT…. ：42C：AT SIGHTDRAWEE ：42D：BANK OF GOOD COLOMBOPARTIAL SHIPMENT ：43P：NOT ALLOWEDTRANSHIPMENT ：43T：NOT ALLOWEDLOADING FROM ：44A：SHANGHAI, CHINAFOR TRANSPORTION TO ：44B：COLOMBO, SRI LANKA@LATEST DATE OF SHIPMENT ：44C：010228DESCRPT OF GOODS ：45A：COMMODITY ：CIRCUIT BREAKERITEM NO：WS1020 3000PCS PCWT1041 2500PCS PCZT3050 2500PCS PCTOTAL VALUE：CIF COLOMBO，SHIPPING MARKS： HZ0114COLOMBOC/DOCUMENTARY REQUIRED ：46A：1.'2.SIGNED COMMERCIAL INVOICE IN TRIPLICATE CERTIFYING THAT GOODS ARE IN ACCORDANCEWITH CONTRACT NO. ZC1212.3.PACKING LIST IN TRIPLICATE SHOWING THE TOTAL WEIGHT AND MEASUREMENT.4.CERTIFICATE OF ORIGIN IN ONE ORIGINAL AND TWO COPIES ISSUED BY CHINA COUNCILFOR PROMOTION OF INTERNATIONAL TRADE.5.3/3 SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER AND BLANKENDORSED,MARKED FREIGHT PREPAID NOTIFY THE APPLICANT.6.INSURANCE CERTIFICATE COVERING ALL RISKS FOR 110% INVOICE VALUE SUBJECTED TOTHE OCEAN MARINE CARGO CLAUSE OF THE DATED 1981/1/1.7.BENEFICIARY'S CERTIFICATE CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAVEBEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT.8.SHIPPING ADVICE MUST SENT TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT INFULL DETAILS.ADDITIONALCONDITIONS：：47A：1.ALL BANKING CHARGES OUTSIDE THE OPENING BANK ARE FOR BENEFICIARY’S ACCOUNT.PERIOD FOR PRESENTATIONS: ：DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER BILL OF LADING DATE, BUT WITHIN THE VALIDITY OF THIS L/C.INSTRUCTION（…………(二)其他相关资料①发票号码：HZ0114 发票日期：2001年1月11日②包装情况：每箱装50件（50PCS/CTN）每箱毛重（.）：10.50KG/CTN 每箱净重（.）： 9.50KG/CTN每箱尺码（MEAS.）： CTN③集装箱情况：所有货物被装进1×20’CONTAINER, CY-CY,CONTAINER NO.: COSU105486④装船日期：2001年2月28日，提单日期同装船日期，提单号： COS010117船名：LIRONG 航次：V311⑤ CODE：；产地证编号：01782453 ；…产地证申领地点为湖州，申领日期为2001年2月25日{ZHENGCHANG TRADING CO., LTD.NO. 168 XUESHI ROAD HUZHOU ZHEJIANG!COMMERCIAL INVOICETO: DATE:INVOICE NO:CONTRACT NO: FROM: TO:TOTAL:…ZHENGCHANGTRADINGCO., LTD.×××.ZHENGCHANG TRADING CO., LTD.NO. 168 XUESHI ROAD HUZHOU ZHEJIANGPACKING LISTTO: DATE:INVOICE NO.:{CONTRACT NO.: FROM: TO:MARKS & COMMODITY& PACKAGES QUANTITY . MEAS.NUMBERS DESCRIPTIONTOTAL:ZHENGCHANGTRADING CO., LTD.×××。
发票练习
实训4：发票4.1实训目的在一笔出口业务中，商业发票是全套单据的核心，其他单据均是以商业发票为中心来缮制的。
通过实训，学习者可以了解商业发票、海关发票、形式发票、领事发票和厂商发票的概念和作用，掌握商业发票的内容以及制作要求，并学会独立制作商业发票和加拿大海关发票。
4.2发票简介发票（INVOICE）是进出口贸易结算中使用的最主要的单据之一，我国进出口贸易中使用的发票主要有商业发票（COMMERCIAL INVOICE）、海关发票（CUSTOMS INVOICE）、形式发票(PROFORMA INVOICE）、领事发票（CONSULAR INVOICE）及厂商发票(MANUFACTURER’S INVOICE)等。
商业发票是出口商对所装运货物的情况进行的详细描述，并凭以向买方收取货款的一种价目总清单，是全套进出口单据的核心。
使进口商对货物的品名、规格、单价、数量、总价等能够有一个全面的了解，并凭以对货物进行验收与核对。
同时，商业发票也是进出口商记帐、收付汇、进出口报关及海关统计的依据。
在不需要出具汇票时，还可以作为买方支付货款的依据。
海关发票是根据某些国海关的规定，由出口商填制的供进口商凭以报关用的特定格式的发票。
同时也供进口国海关核定货物原产地国，以采取不同的国别政策。
形式发票是出口商向进口商发出的有关货物名称、规格、单价等内容的非正式的参考性发票，供进口商申请进口批汇之用。
它只能算是一种简式合同，不能用于托收和议付。
领事发票是拉美、菲律宾等国为了解进口货物的原产地、货物有无倾销等情况而规定的，由进口国驻出口国领事签证的发票，作为征收进口关税的前提，同时也作为领事馆的经费来源。
厂商发票是进口国为确定出口商有无倾销行为，以及为了进行海关估价、核税和征收反倾销税，而由出口货物的制造厂商所出具的，以本国货币计算的，用来证明出口国国内市场出厂价的发票。
4.3 制单要点4.3.1商业发票的缮制商业发票一般无统一格式，由出口商自行设计，但内容必须要符合信用证或合同的要求。
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。
制作商业发票习题
案例：制作商业发票根据以下相关信息制作商业发票:DATE AND PLACE OF EXPIRY: 17 APR. 2005 IN BENEFICIARY’S COUNTRYBENEFICIARY: ANHUI CHEMICALS IMP. & EXP. CO. LTD.JIN AN MANSION 306TUNXI ROAD, HEFEI, ANHUI, CHINAA/C NO.: 6018090000-185APPLICANT: HOP TONG HAI (PTE) LTD.BLK 15, NORTH BRIDGE ROAD#04-9370 BARCELONA SPAIN 100032FAX: 2953397AMOUNT: USD37850.00UNITED STATES DOLLARS THIRTY SEVEN THOUSAND EIGHT HUNDRED AND FIFTY ONLY.PARTIAL SHIPMENT: NOT ALLOWEDTRANSHIPMENT: ALLOWEDSHIPMENT FROM CHINA TO BARCELONA W/T AT HONG KONGLATEST SHIPMENT DATE: 7 APR. 2005THIS CREDIT IS AVAILABLE WITH THE ADVISING BANK BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN AND BENEFICIARY’S DRAFT(S) AT 30 DAYS AFTER SIGHT DRAWN ON ISSUING BANK FOR FULL INVOICE VALUE.DOCUMENTS REQUIRED (IN THREE-FOLD UNLESS OTHERWISE STIPULATED):1. SIGNED COMMERCIAL INVOICE;2. SIGNED PACKING LIST;3. CERTIFICATE OF CHINESE ORIGIN;4. INSURANCE POLICY/CERTIFICATE ENDORSED IN BLANK FOR 110% CIF VALUE, COVERING ALL RISKS AND WAR RISK;5. FULL SET OF CLEAN ‘ON BOARD’OCEAN BILLS OF LADING MADE OUT TO ORDER OF BANK OF CHINA, BARCELONA MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.6. SHIPMENT ADVICE SHOWING THE NAME OF THE CARRYING VESSEL, DATE OF SHIPMENT, MARKS, AMOUNT AND THE NUMBER OF THIS DOCUMENTARY CREDIT TO APPLICANT WITHIN 3 DAYS AFTER THE DATE OF BILL OF LADING.EVIDENCING SHIPMENT OF:1300 DOZENS 100% COTTON OVERALLS, SHIRTS & SINGLETS AS PER S/C NO. 02EC301302 DATED 26-01-2005 AS DETAILS BELOW:1) 600 DOZENS 100% COTTON OVERALLS AT USD45.00 PER DOZEN. CIF BARCELONA;2) 600 DOZENS 100% COTTON SHIRTS AT USD16.50 PER DOZEN. CIF BARCELONA;3) 100 DOZENS 100% COTTON SINGLETS AT USD9.50 PER DOZEN. CIF BARCELONA.OTHER TERMS AND CONDITIONS:1. ALL BANKING CHARGES, INCLUDING REIMBURSEMENT CHARGES, OUTSIDE BARCELONA ARE FOR ACCOUNT OF BENEFICIARY.2. THE NUMBER AND DATE OF THIS CREDIT AND THE NEME OF ISSUING BANK MUST BE QUOTED ON ALL DRAFTS.3. A FEE OF USD50.00 (OR ITS EQUIVALENT) TO BE DEDUCTED FROM THE PROCEEDS UPON EACH PRESENTATION OFDISCREPANT DOCUMENTS EVEN IN THE CREDIT INDICATES THAT ALL BANKING CHARGES ARE FOR THE ACCOUNT OF APPLICANT AND ACCEPTANCE OF SUCH DOCUMENTS DOES NOT IN ANY WAY ALTER THE TERMS AND CONDITIONS OF THIS CREDIT.4. ONE ADDITIONAL COPY OF COMMERCIAL INVOICE AND PHOTOCOPY OF TRANSPORT DOCUMENT(S)/DELIVERY ORDER(S) ARE REQUIRED TO BE PRESENTED TOGETHER WITH THE DOCUMENTS FOR THE ISSUING BANK’S RETENTION, OTHERWISE USD5.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE PROCEEDS IF THESE EXTRA DOCUMENTS ARE NOT PRESENTED.5. 5 PCT MORE OR LESS IN QUANTITY AND AMOUNT ARE ALLOWED.6. SHIPMENT MUST BE EFFECTED BY 1×20’FULL CONTAINER LOAD. B/L TO SHOW EVIDENCE OF THIS EFFECT IS REQUIRED.7. ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS TO BE FAXED TO APPLICANT AFTER SHIPMENT. BENEFICIARY’S CERTIFICATE TO THIS EFFECT IS REQUIRED.INSTRUCTIONS TO THE NEGOTIATING BANK:THE AMOUNT AND DATE OF EACH NEGOTIATION MUST BE ENDORSED ON THE REVERSE OF THE ORIGINAL CREDIT BY THE NEGOTIATING BANK. ALL DOCUMENTS ARE TO BE SENT TO ISSUING BANK IN ONE LOT.UPON RECEIPT OF DOCUMENTS IN CONFORMITY WITH THE TERMS AND CONDITIONS OF THIS CREDIT, WE SHALL REIMBURSE YOU BY CREDITING OUR HEAD OFFICE’S ACCOUNT WITH US.THIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDTIS (1993 REVISION) ICC PUBLICATION NO.500.BANK OF CHINA, BARCELONA+++++++AUTHORISED SIGNATURES2、其他信息（2）SHIPPING MARKS:C.T.HBARCELONANO.:1-314（3）DATE OF SHIPMENT: MARCH 31, 2005VESSEL NAME AND VOYAGE NO.: TIANSHUN V. 138。
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DOC. CREDIT NUMBER 20 ： FFF07699
DATE OF ISSUE
31C： 080225
APPLICABLE RULES
40E： UCP LATESTVERSION
DATEAND PLACE OF
31D： DATE 080510 PLACE IN CHINA
EXPIRY.
APPLICANT
2008 年 4 月 11 日，浙江金苑进出口有限公司收到委托生产 S/C NO.: Z JJY0739 项下全
棉女式夹克生产的浙江嘉兴洞天服装厂的货物实际出运信息如下：
品名
全棉女式夹克
Style no. L357：2250 件 数量
Style no. L358：2268 件
装箱率
9 件/纸箱
纸箱重量
SENDER
HSBC BANK PLC，DUBAI, U.A.E.
RECEIVER
HANGZ HOU CITY COMMERCIAL BANK, HANGZ HOU, CHINA
SEQUENCE OF TOTAL
27 ： 1 / 1
FORM OF DOC. CREDIT 40A： IRREVOCABLE
请。2008 年 2 月 28 日，杭州市商业银行通知浙江金苑进出口有限公司外贸单证员陈红，汇
丰银行迪拜分行的信用证修改书（Amendment to a documentary credit）已到。信用证修改书
的内容如下：
MT 707
AMENDMENT TO A DOCUMENTARYCREDIT
SENDER
HSBC BANK PLC，DUBAI, U.A.E.
RECEIVER
HANGZ HOU CITY COMMERCIAL BANK, HANGZ HOU, CHINA
SENDER’S REFERENCE
20 ： FFF07699
RECEIVER’S REFERENCE 21 ： NON
DATE OF ISSUE
31C： 080228
NUMBER OF
26E： 01
AMENDMENT
BENEFICIARY(BEFORE
59 ： Z HEJIANG JINYUAN IMPORT & EXPORT CO., LTD.
THIS AMENDMENT)
118 XUEYUAN STREET, HANGZ HOU, P.R.CHINA
NEW DATEAND PLACE OF 31E： DATE 080510 PLACE IN CHINA
EXPIRY
DECREASE OF
33B： CURRENCY USD AMOUNT 450.00
DOCUMENTARYCREDIT
AMOUNT
NEW DOCUMENTARY
34B： CURRENCY USD AMOUNT54000.00
CREDIT AMOUNTAFTER
AMENDMENT
PERCENTAGE CREDIT
39A： 05/05
AMOUNT TOLERANCE
LATESTDATE OF SHIPMENT NARRATIVE
44C： 080425
79 ： ①UNDER FIELD 45A, UNIT PRICE AMENDED TO USD12.00/PC. ②UNDER FIELD 59 AMENDED TO: Z HEJIANG JINYUAN IMPORT AND EXPORT CO.,L TD. ③UNDER FIELD 42C AMENDED TO: AT 30 DAYSAFTER SIGHT. ④UNDER FIELD 48 AMENDED TO: WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN THE V ALIDITY OF THIS CREDIT. ⑤UNDER FIELD 48, THE AMOUNT INSURED AMENDED TO: 110% INVOICE V ALUE. ⑥UNDER FIELD 46A, THE CONSIGNEE OF B/L AMENDED TO: TO ORDER. ⑦UNDER FIELD 71B AMENDED TO: ALL CHARGES AND COMMISSIONS OUTSIDE U.A.E. ARE FOR ACCOUNT OF BENEFICIARY EXCLUDING REIMBURSING FEE. ⑧UNDER FIELD 47A, INCREASE THE CLAUSE: MORE OR LESS 5 % OF QUANTITY OF GOODS IS ALLOWED. OTHER TERMS AND CONDITIONS REMAIN UNCHANGED. AMENDMENT FEE USD25.00 AND CABLE FEE USD30.00 ARE FOR A/C OF APPLICANT. SUBJECT TO UCPDC (2007 REVISION) ICC PUB. NO.600
毛重 10 公斤/箱，净重 9 公斤/箱
纸箱尺寸
45CM×45CM×58CM
在接受改证后， 信用证修改书成了原信用证的组成部分， 并替代原信用证对应条款而使
其失效。 为了以后更好地操作业务， 我们可以把信用证修改书替代原信用证对应条款而产生
一份新的信用证：
MT 700
ISSUE OF A DOCUMENTARYCREDIT
50 ： SIK TRADING CO., LTD.
16 TOM STREET, DUBAI, U.A.E.
BENEFICIARY
59 ： Z HEJIANG JINYUAN IMPORT & EXPORT CO., LTD.
学习情境二 制作商业发票和装箱单操作
一、学习目标
能力目标：能读懂 L/C 条款和/或合同条款品名条款、价格条款，能根据 L/C 条款和/或 合同条款准确填写商业发票和装箱单相关栏目的内容。
知识目标：熟悉发票的分类和作用，熟悉UCP600 中关于商业发票的条款，熟悉包装单 据的种类。
二、工作项目
2008 年 2 月 25 日， 外贸业务员董斌采纳了外贸单证员陈红的合理改证建议， 当天给SIK 贸易有限公司发改证函。SIK 贸易有限公司同意改证要求，向汇丰银行迪拜分行提出改证申