商业发票参考答案-前TT+即期LC支付方式下制作商业发票和装箱单操作
《国际贸易单证操作实训》课件——项目2.2：制作商业发票和装箱单操作
引导案例
A公司立即进行审查，发现信用证规定金额为 USD105000.00，不允许分批装运，货物显示数量为10 CARTONS。受益人提交的发票显示出运货物数量10 CARTONS，但金额却为101500.00。发票正常手签，没有 其他问题。
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。
Document Practices of International Trade
Document Practices of International Trade
项目 2.2
制作商业发票和装箱单操作
知识目标
（1）了解商业发票、装箱单的作用； （2）了解包装单据的定义、作用和种类； （3）了解发票的概念和作用； （4）了解其他形式的发票。
5）COMMERCIAL INVOICE IN 3 COPIES DULY SIGNED, INDICATING THE CREDIT NUMBER LC081226 AND CONTRACT NO. 08DY006. 翻译：正确签署的商业发票一式三份，显示信用证号码LC081226和合同号 码08DY006。
际情况。
任务4 审查信用证
外贸单证全套单据制作后面附答案
体验活动根据下述材料，缮制商业发票和装箱单（1）销售合同SALES CONFIRMATIONNO.: ZHT081115DATE:NOV.15，2008THE SELLER：SHANGHAI ZHENHUA IMP&EMP CO LTD THE BUYER:GR-TRAG Co., Ltd.ADRESS: Rm 501 Longju Building No. 87 Longju Rd., ADRESS: A904 Wealth Building,Kando Jinbocho Chiyodaku, Tokyo JapanTel.:+81-3-5283-6765Fax: +81-3-5283-6775THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTIONS ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW：PACKING：ONE PIECE IN ONE POLYBAG, 30 POLYBAGS IN ONE CARTONSHIPMENT：NOT LATER THAN JAN.31,2009，FROM SHANGHAI TO TOKYO JAPAN，ALLOWING TRANSHIPMENT & PARTIAL SHIPMENTS.PAYMENT：THE BUYER SHOULD OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN 100% IRREVOCABLE L/C PAYABLE AT 30 DAYS AFTER SIGHT DRAFT TO REACH THE SELLERS BEFOREDEC.1, 2008 AND VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OFSHIPMENT.INSURANCE：TO BE EFFECTED BY THE SELLER FOR 110% OF INVOICE VALUE AGAINST F.P.A. AS PER THE RELEVANT OCEAN MARINE CARGO OF P. I. C. C. DATED 1/1/1981.THE BUYERS: THE SELLERSGR-TRAG Co., Ltd. SHANGHAI ZHENHUA IMP&EMP CO LTD (SIGNATURE) (SIGNATURE)PLEASE SIGN AND RETURN ONE COPY（2）信用证APPLICATION HEADER 0 700 1417 970214FKBKJPJTAXXX 1343 337998 97021 1317* SUMITOMO MITSUI BANKING CORPORATION TOKYOUSER HEADER SERVICE CODE 103:BANK. PRIORITY 113:MSG USER REF. 108:INFO. FROM CI 115:SEQUENCE OF TOTAL *27 : 1/1FORM OF DOC. CREDIT *40A : IRREVOCABLEDOC. CREDIT NUMBER *20 : TK0842DATE OF ISSUE *31C : 081201EXPIRY *31D : DATE 090215 PLACE CHINAISSUING BANK *51 :SUMITOMO MITSUI BANKING CORPORATIONNAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPANAPPLICANT *50 : GR-TRAG CO., LTD.A904 WEALTH BUILDING, KANDO JINBOCHO CHIYODAKU,TOKYO JAPANBENEFICIARY *59 : SHANGHAI ZHENHUA IMP&EMP CO LTDRM 501 LONGJU BUILDING NO.87 LONGJU RD.,AMOUNT *32B : CURRENCY USD AMOUNT 18120.00MAX. CREDIT AMOUNT 39B: NOT EXCEEDINGAVAILABLE WITH/BY *41D : ANY BANKBY NEGOTIATIONDRAFTS AT…42C : 30 DAYS AFTER SIGHTDRAWEE 42A : SUMITOMO MITSUI BANKING CORPORATIONNAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPANPARTIAL SHIPMENTS 43P : ALLOWEDTRANSSHIPMENT 43T : ALLOWEDLOADING IN CHARGE 44A : SHANGHAI, CHINAFOR TRANSPORT TO 44B : TOKYO JAPANLATEST DATE OF SHIP. 44C : 090131DESCRIPT. OF GOODS 45A : WOMEN JEANW3301 2400 PCS USD 5.30/PCW3001 1200 PCS USD 4.50/PCDOCUMENTS REQUIRED 46A :1.SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATING CREDIT NO.2.FULL SET CLEAN ON BOARD MARINE BILL OF LADING MADE OUT TO ORDER OF SHIPPER ANDBLANK ENDORSED NOTIFY APPLICANT MARKED FREIGHT PREPAID3.PACKING LIST IN 3 COPIES4.CERTIFICATE OF ORIGINADDITIONAL COND *47B :+REIMBURSENT BY TELECOMMUNICATION IS PROHIBITED+ONE COPY OF INVOICE, PACKING LIST AND ORIGINAL CERTIFICATE OF ORIGIN (FORM A) MUST BE SENT TO THE ACCOUNTEE BY COURIER IMMEDIATELY AFTER SHIPMENT AND BENEFICIARY’S CERTIFICATE TO THIS EFFECT IS REQUIREDDETAILS OF CHARGES 71B : ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OFTHE BENEFICIARYPRESENTATION PERIOD 48 : DOCUMENTS TO BE PRESETNED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION *49 : WITHOUTINSTRUCTIONS 78 :+REIMBURSENENT IS SUBJECT TO ICC URR525+PROVIDED THAT THE TERMS AND CONDITIONS OF THIS CREDIT ARE COMPLIEDWITH PLEASE REIMBURSE YOURSELVES FROM ABOVE REIMBURSEMENT BANK+DRAFT AND DOCUMENTS ARE TO BE SENT BY COURIEDR TO OUR HEAD OFFICESUMITOMO MITSUI BANKING CORPORATION (ADDRESS: NAKANOMACHI 1-10-15, MIYAKOJIMA-KUTOKYO JAPAN) IN ONE LOT（3）补充资料：发票日期：2008.12.5 发票号码：ZHT5743卖方负责人：张启东唛头：GR-TRAG / TK0842 / TOKYO / C/NO.1-UP 提单号：B2233101Q 投保日期：DEC-12-2008保单签发日：DEC-14-2008报检单位登记号：联系人：李莉报关日期：DEC-10,2008集装箱号：ONE 20' CONTAINER NO.TEX22332净重：10.5KGS/CNT 毛重：12KGS/CNT 体积：0.6CBM/CNT20) SIGNATUREP A C K I N G L I S T中保财产保险有限公司上海市分公司The People’s Insurance (Property)Company of China, Ltd. Shanghai Branch运输保险投保单ApplicationForm for I/Emarine CargoInsurance保险公司填写：保单号：费率：核保人：中华人民共和国出入境检验检疫出境货物报检单报检单位：编号：报检单位登记号：联系人：电话：报检日期：年月日中华人民共和国海关出口货物报关单预录入编号：海关编号：SHANGHAI ZHENHUA IMP&EMP CO LTD20) SIGNATUREP A C K I N G L I S T中保财产保险有限公司上海市分公司The People’s Insurance (Property)Company of China, Ltd. Shanghai Branch运输保险投保单ApplicationForm for I/Emarine CargoInsurance保险公司填写：保单号：费率：核保人：中华人民共和国出入境检验检疫出境货物报检单（检验检疫局）报检单位：上海振华进出口有限公司编号：报检单位登记号：联系人：李莉电话：报检日期（受理日期年12月8中华人民共和国海关出口货物报关单预录入编号：海关编号：。
外贸单证全套单据制作后面附答案
体验活动根据下述材料，缮制商业发票和装箱单（1）销售合同SALES CONFIRMATIONNO.: ZHT081115DATE:NOV.15，2008THE SELLER：SHANGHAI ZHENHUA IMP&EMP CO LTD THE BUYER:GR-TRAG Co., Ltd.ADRESS: Rm 501 Longju Building No. 87 Longju Rd., ADRESS: A904 Wealth Building,Kando Jinbocho Chiyodaku, Tokyo JapanTel.:+81-3-5283-6765Fax: +81-3-5283-6775THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTIONS ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW：PACKING：ONE PIECE IN ONE POLYBAG, 30 POLYBAGS IN ONE CARTONSHIPMENT：NOT LATER THAN JAN.31,2009，FROM SHANGHAI TO TOKYO JAPAN，ALLOWING TRANSHIPMENT & PARTIAL SHIPMENTS.PAYMENT：THE BUYER SHOULD OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN 100% IRREVOCABLE L/C PAYABLE AT 30 DAYS AFTER SIGHT DRAFT TO REACH THE SELLERS BEFOREDEC.1, 2008 AND VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OFSHIPMENT.INSURANCE：TO BE EFFECTED BY THE SELLER FOR 110% OF INVOICE VALUE AGAINST F.P.A. AS PER THE RELEVANT OCEAN MARINE CARGO OF P. I. C. C. DATED 1/1/1981.THE BUYERS: THE SELLERSGR-TRAG Co., Ltd. SHANGHAI ZHENHUA IMP&EMP CO LTD (SIGNATURE) (SIGNATURE)PLEASE SIGN AND RETURN ONE COPY（2）信用证APPLICATION HEADER 0 700 1417 970214FKBKJPJTAXXX 1343 337998 97021 1317* SUMITOMO MITSUI BANKING CORPORATION TOKYOUSER HEADER SERVICE CODE 103:BANK. PRIORITY 113:MSG USER REF. 108:INFO. FROM CI 115:SEQUENCE OF TOTAL *27 : 1/1FORM OF DOC. CREDIT *40A : IRREVOCABLEDOC. CREDIT NUMBER *20 : TK0842DATE OF ISSUE *31C : 081201EXPIRY *31D : DATE 090215 PLACE CHINAISSUING BANK *51 :SUMITOMO MITSUI BANKING CORPORATIONNAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPANAPPLICANT *50 : GR-TRAG CO., LTD.A904 WEALTH BUILDING, KANDO JINBOCHO CHIYODAKU,TOKYO JAPANBENEFICIARY *59 : SHANGHAI ZHENHUA IMP&EMP CO LTDRM 501 LONGJU BUILDING NO.87 LONGJU RD.,AMOUNT *32B : CURRENCY USD AMOUNT 18120.00MAX. CREDIT AMOUNT 39B: NOT EXCEEDINGAVAILABLE WITH/BY *41D : ANY BANKBY NEGOTIATIONDRAFTS AT…42C : 30 DAYS AFTER SIGHTDRAWEE 42A : SUMITOMO MITSUI BANKING CORPORATIONNAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPANPARTIAL SHIPMENTS 43P : ALLOWEDTRANSSHIPMENT 43T : ALLOWEDLOADING IN CHARGE 44A : SHANGHAI, CHINAFOR TRANSPORT TO 44B : TOKYO JAPANLATEST DATE OF SHIP. 44C : 090131DESCRIPT. OF GOODS 45A : WOMEN JEANW3301 2400 PCS USD 5.30/PCW3001 1200 PCS USD 4.50/PCDOCUMENTS REQUIRED 46A :1.SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATING CREDIT NO.2.FULL SET CLEAN ON BOARD MARINE BILL OF LADING MADE OUT TO ORDER OF SHIPPER ANDBLANK ENDORSED NOTIFY APPLICANT MARKED FREIGHT PREPAID3.PACKING LIST IN 3 COPIES4.CERTIFICATE OF ORIGINADDITIONAL COND *47B :+REIMBURSENT BY TELECOMMUNICATION IS PROHIBITED+ONE COPY OF INVOICE, PACKING LIST AND ORIGINAL CERTIFICATE OF ORIGIN (FORM A) MUST BE SENT TO THE ACCOUNTEE BY COURIER IMMEDIATELY AFTER SHIPMENT AND BENEFICIARY’S CERTIFICATE TO THIS EFFECT IS REQUIREDDETAILS OF CHARGES 71B : ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OFTHE BENEFICIARYPRESENTATION PERIOD 48 : DOCUMENTS TO BE PRESETNED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION *49 : WITHOUTINSTRUCTIONS 78 :+REIMBURSENENT IS SUBJECT TO ICC URR525+PROVIDED THAT THE TERMS AND CONDITIONS OF THIS CREDIT ARE COMPLIEDWITH PLEASE REIMBURSE YOURSELVES FROM ABOVE REIMBURSEMENT BANK+DRAFT AND DOCUMENTS ARE TO BE SENT BY COURIEDR TO OUR HEAD OFFICESUMITOMO MITSUI BANKING CORPORATION (ADDRESS: NAKANOMACHI 1-10-15, MIYAKOJIMA-KUTOKYO JAPAN) IN ONE LOT（3）补充资料：发票日期：2008.12.5 发票号码：ZHT5743卖方负责人：张启东唛头：GR-TRAG / TK0842 / TOKYO / C/NO.1-UP 提单号：B2233101Q 投保日期：DEC-12-2008保单签发日：DEC-14-2008报检单位登记号：联系人：李莉报关日期：DEC-10,2008集装箱号：ONE 20' CONTAINER NO.TEX22332净重：10.5KGS/CNT 毛重：12KGS/CNT 体积：0.6CBM/CNT20) SIGNATUREP A C K I N G L I S T中保财产保险有限公司上海市分公司The People’s Insurance (Property)Company of China, Ltd. Shanghai Branch运输保险投保单ApplicationForm for I/Emarine CargoInsurance保险公司填写：保单号：费率：核保人：中华人民共和国出入境检验检疫出境货物报检单报检单位：编号：报检单位登记号：联系人：电话：报检日期：年月日中华人民共和国海关出口货物报关单预录入编号：海关编号：SHANGHAI ZHENHUA IMP&EMP CO LTD20) SIGNATUREP A C K I N G L I S T中保财产保险有限公司上海市分公司The People’s Insurance (Property)Company of China, Ltd. Shanghai Branch运输保险投保单ApplicationForm for I/Emarine CargoInsurance保险公司填写：保单号：费率：核保人：中华人民共和国出入境检验检疫出境货物报检单（检验检疫局）报检单位：上海振华进出口有限公司编号：报检单位登记号：联系人：李莉电话：报检日期（受理日期年12月8中华人民共和国海关出口货物报关单预录入编号：海关编号：。
制作商业发票(答案)
案例：制作商业发票根据以下相关信息制作商业发票:IRREVOCABLE DOCUMENTARY CREDIT NO.: 211LC200116 DATED: 18FEB2005.DA TE AND PLACE OF EXPIRY: 17 APR. 2005 IN BENEFICIARY’S COUNTRY BENEFICIARY: 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 STA TES DOLLARS THIRTY SEVEN THOUSAND EIGHT HUNDREDAND FIFTY ONL Y.PARTIAL SHIPMENT: NOT ALLOWEDTRANSHIPMENT: ALLOWEDSHIPMENT FROM CHINA TO BARCELONA W/T A T HONG KONGLATEST SHIPMENT DA TE: 7 APR. 2005THIS CREDIT IS A V AILABLE 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 V ALUE.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 EQUIV ALENT) TO BE DEDUCTED FROM THE PROCEEDS UPON EACH PRESENTA TION OF DISCREPANT 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 W AY 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 EQUIV ALENT 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 DA TE 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 SIGNA TURES 2、其他信息（1）PACKING INFORMA TIONC.T.HBARCELONANO.:1-314（3）DATE OF SHIPMENT: MARCH 31, 2005VESSEL NAME AND VOY AGE NO.: TIANSHUN V. 138具体制作商业发票如下：ANHUI CHEMICALS IMP. & EXP. CO. LTD.JIN AN MANSION 306, TUNXI ROAD, HEFEI, ANHUI, CHINACOMMERCIAL INVOICETo: HOP TONG HAI (PTE) LTD.BLK 15, NORTH BRIDGE ROAD#04-9370 BARCELONA SPAIN 100032 Invoice No.: AXAO2C3-0474 Invoice Date:MAR. 18, 2005 S/C No.: 02EC301302S/C Date:JAN. 26TH, 2005From: SHANGHAI To: BARCELONA W/T AT HONG KONG Letter of Credit No.: 211LC200116Issued By: BANK OF CHINA, BARCELONATOTAL: 1300 DOZS USD37850.00SAY TOTAL: UNITED STATES DOLLARS THIRTY SEVEN THOUSAND EIGHT HUNDRED AND FIFTY ONL Y.ANHUI CHEMICALS IMP. & EXP. CO. LTD.+++++++++IN 1 ORIGINAL AND 3 COPIES。
外贸单证全套单据制作后面附答案
体验活动根据下述材料，缮制商业发票和装箱单（1）销售合同SALES CONFIRMATIONNO.: ZHT081115DATE:NOV.15，2008THE SELLER：SHANGHAI ZHENHUA IMP&EMP CO LTD THE BUYER:GR-TRAG Co., Ltd.ADRESS: Rm 501 Longju Building No. 87 Longju Rd., ADRESS: A904 Wealth Building,Kando Jinbocho Chiyodaku, Tokyo JapanTel.:+81-3-5283-6765Fax: +81-3-5283-6775THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTIONS ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW：PACKING：ONE PIECE IN ONE POLYBAG, 30 POLYBAGS IN ONE CARTONSHIPMENT：NOT LATER THAN JAN.31,2009，FROM SHANGHAI TO TOKYO JAPAN，ALLOWING TRANSHIPMENT & PARTIAL SHIPMENTS.PAYMENT：THE BUYER SHOULD OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN 100% IRREVOCABLE L/C PAYABLE AT 30 DAYS AFTER SIGHT DRAFT TO REACH THE SELLERS BEFOREDEC.1, 2008 AND VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OFSHIPMENT.INSURANCE：TO BE EFFECTED BY THE SELLER FOR 110% OF INVOICE VALUE AGAINST F.P.A. AS PER THE RELEVANT OCEAN MARINE CARGO OF P. I. C. C. DATED 1/1/1981.THE BUYERS: THE SELLERSGR-TRAG Co., Ltd. SHANGHAI ZHENHUA IMP&EMP CO LTD (SIGNATURE) (SIGNATURE)PLEASE SIGN AND RETURN ONE COPY（2）信用证APPLICATION HEADER 0 700 1417 970214FKBKJPJTAXXX 1343 337998 97021 1317* SUMITOMO MITSUI BANKING CORPORATION TOKYOUSER HEADER SERVICE CODE 103:BANK. PRIORITY 113:MSG USER REF. 108:INFO. FROM CI 115:SEQUENCE OF TOTAL *27 : 1/1FORM OF DOC. CREDIT *40A : IRREVOCABLEDOC. CREDIT NUMBER *20 : TK0842DATE OF ISSUE *31C : 081201EXPIRY *31D : DATE 090215 PLACE CHINAISSUING BANK *51 :SUMITOMO MITSUI BANKING CORPORATIONNAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPANAPPLICANT *50 : GR-TRAG CO., LTD.A904 WEALTH BUILDING, KANDO JINBOCHO CHIYODAKU,TOKYO JAPANBENEFICIARY *59 : SHANGHAI ZHENHUA IMP&EMP CO LTDRM 501 LONGJU BUILDING NO.87 LONGJU RD.,AMOUNT *32B : CURRENCY USD AMOUNT 18120.00MAX. CREDIT AMOUNT 39B: NOT EXCEEDINGAVAILABLE WITH/BY *41D : ANY BANKBY NEGOTIATIONDRAFTS AT…42C : 30 DAYS AFTER SIGHTDRAWEE 42A : SUMITOMO MITSUI BANKING CORPORATIONNAKANOMACHI 1-10-15, MIYAKOJIMA-KU TOKYO JAPANPARTIAL SHIPMENTS 43P : ALLOWEDTRANSSHIPMENT 43T : ALLOWEDLOADING IN CHARGE 44A : SHANGHAI, CHINAFOR TRANSPORT TO 44B : TOKYO JAPANLATEST DATE OF SHIP. 44C : 090131DESCRIPT. OF GOODS 45A : WOMEN JEANW3301 2400 PCS USD 5.30/PCW3001 1200 PCS USD 4.50/PCDOCUMENTS REQUIRED 46A :1.SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATING CREDIT NO.2.FULL SET CLEAN ON BOARD MARINE BILL OF LADING MADE OUT TO ORDER OF SHIPPER ANDBLANK ENDORSED NOTIFY APPLICANT MARKED FREIGHT PREPAID3.PACKING LIST IN 3 COPIES4.CERTIFICATE OF ORIGINADDITIONAL COND *47B :+REIMBURSENT BY TELECOMMUNICATION IS PROHIBITED+ONE COPY OF INVOICE, PACKING LIST AND ORIGINAL CERTIFICATE OF ORIGIN (FORM A) MUST BE SENT TO THE ACCOUNTEE BY COURIER IMMEDIATELY AFTER SHIPMENT AND BENEFICIARY’S CERTIFICATE TO THIS EFFECT IS REQUIREDDETAILS OF CHARGES 71B : ALL BANKING CHARGES OUTSIDE CANADA ARE FOR ACCOUNT OFTHE BENEFICIARYPRESENTATION PERIOD 48 : DOCUMENTS TO BE PRESETNED WITHIN 15 DAYSAFTER THE DATE OF SHIPMENT BUT WITHIN THEVALIDITY OF THE CREDITCONFIRMATION *49 : WITHOUTINSTRUCTIONS 78 :+REIMBURSENENT IS SUBJECT TO ICC URR525+PROVIDED THAT THE TERMS AND CONDITIONS OF THIS CREDIT ARE COMPLIEDWITH PLEASE REIMBURSE YOURSELVES FROM ABOVE REIMBURSEMENT BANK+DRAFT AND DOCUMENTS ARE TO BE SENT BY COURIEDR TO OUR HEAD OFFICESUMITOMO MITSUI BANKING CORPORATION (ADDRESS: NAKANOMACHI 1-10-15, MIYAKOJIMA-KUTOKYO JAPAN) IN ONE LOT（3）补充资料：发票日期：2008.12.5 发票号码：ZHT5743卖方负责人：张启东唛头：GR-TRAG / TK0842 / TOKYO / C/NO.1-UP 提单号：B2233101Q 投保日期：DEC-12-2008保单签发日：DEC-14-2008报检单位登记号：联系人：李莉报关日期：DEC-10,2008集装箱号：ONE 20' CONTAINER NO.TEX22332净重：10.5KGS/CNT 毛重：12KGS/CNT 体积：0.6CBM/CNT20) SIGNATUREP A C K I N G L I S T中保财产保险有限公司上海市分公司The People’s Insurance (Property)Company of China, Ltd. Shanghai Branch运输保险投保单ApplicationForm for I/Emarine CargoInsurance保险公司填写：保单号：费率：核保人：中华人民共和国出入境检验检疫出境货物报检单报检单位：编号：报检单位登记号：联系人：电话：报检日期：年月日中华人民共和国海关出口货物报关单预录入编号：海关编号：SHANGHAI ZHENHUA IMP&EMP CO LTD20) SIGNATUREP A C K I N G L I S T中保财产保险有限公司上海市分公司The People’s Insurance (Property)Company of China, Ltd. Shanghai Branch运输保险投保单ApplicationForm for I/Emarine CargoInsurance保险公司填写：保单号：费率：核保人：中华人民共和国出入境检验检疫出境货物报检单（检验检疫局）报检单位：上海振华进出口有限公司编号：报检单位登记号：联系人：李莉电话：报检日期（受理日期年12月8中华人民共和国海关出口货物报关单预录入编号：海关编号：。
商业发票及装箱单
INV1105（发票号）
5.Contract No（合同号）
SC1105
6.L/C NO(信用证号)
CS2S769801
2.Importer(进口商)
SEEDO INTERNATIONAL CO LTD
NADEEM QAISER C/LISZT 63 STACOLOMA
DE GRAMENET(08923)BARCELONA SPAIN
TEL:+3493 494 1616（电话）
FAX：+34 93 216 0286（传真）
4.Contract No（合同号）
SC1105
5.L/C NO(信用证号)
CS2S769801
6.Invoice Date and No(发票日期和发票号)
9.KG(毛重)
GROSS WEIGHT
10.KG(净重)
NET WEIGHT
11.m3体积
Cube
SIC 100 CORTONS（100箱） 1420
BARCELONA（巴塞罗那） （ 商品编码）
C/NO.1-UP R/C GAS TOY AS PER SALES 1.92
CONTRACT NO SC1105
注：Irrevocable（不可撤销的）at sight（即期）
L/C（信用证）contract（合同）
10.shipment marks
运输标志
Container NO；
集装箱号
11.number and kind of packages；
包装类型及件数
Commodity NO（商品编码）
Commodity description（商品描述）
制作商业发票和装箱单操作
领事发票CONSULAR INVOICE又称法定发票或签证发票，是按某些国家法令规定，出口商对其国家输入货物时，必须取得进口国在出口国或其临近地区的领事签证的，作为装运单据一部分或货物进口报关的前提条件之一的特殊发票。
【步骤一】 表明教学内容、目的（时间：10分钟）
【步骤二】 学生参与教学项目活动 （时间：120分钟）
任务1：发票的基本认识
任务2：读懂信用证相关条款
任务3：在老师带领下参与教学案例，掌握商业发票的制作
【步骤三】总结和课后思考（时间：15分钟）
【步骤四】课堂内容回顾并答疑（时间：15分钟）
教学内容
辅助手段
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 DOCUMENTARY CREDIT
SENDER
HSBC BANK PLC，DUBAI, U.A.E.
（二）发票是买卖双方收付货款和记账的单据；
（三）发票是买卖双方办理报关、纳税的计算依据。
（四）在信用证不要求提供汇票的情况下，发票代替了汇票作为付款依据。
（五）发票是出口人缮制其他出口单证的依据。
任务2：读懂信用证相关条款
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：
制作商业发票和装箱单
例如，货物细节可以在发票中的若干地方表示，当合并 在一起时与信用证规定一致即可。” （ISBP NO.62）（UCP600.ART18c） （2）若L/C不禁止分批装运，则发票注明的实际装运货物 少于L/C规定的数量是可以接受的； *列明L/C规定的全部货物描述，然后注明实际装运货物 的发票也可以接受的。 （ISBP NO.63） （3）若信用证要求分期装运，则每批装运必须与分期装 运计划一致。 （ISBP NO.72）(UCP600. NO.32b)
CASE 4:
斯里兰卡要求发票手签，并注明BIN NO.(布鲁塞尔税 则目录)；墨西哥要求发票手签，一般需领事或贸促会 认证。
CASE 5:
证明已航邮有关单据。
This is certify that two copies of invoice and P/L have been airmailed direct to applicant immediately after shipment.
险单、汇票、证明和声明自身的性质决定其必须有签字； （ISBP39）（UCP500：21、23ai、34a）
• (因此L/C没有要求，发票也可以不签字，实务中最好签
字）
• （2）签字不一定手写。摹本签字、打孔签字、印章、
符号（例如戳记）或用来表明身份的任何电子或机械证 实的方法均可。 （ISBP41）
能
• 删减内容； • 4、用英文表示图形的情况： • 如：IN DIAMOND 和 IN TRIANGLE （P213）
MARKS：JAM IN DIAMOND JEDDAH
• • JAM • JEDDAH • C/NO.:1-250