制作商业发票学生练习

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

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

SENDER

RECEIVER SENDER’S REFERENCE

AMENDMENT TO A DOCUMENTARYCREDIT

HSBC BANK PLC，DUBAI, U.A.E.

HANGZ HOU CITY COMMERCIAL BANK, HANGZ HOU, CHINA 20 ：FFF07699

RECEIVER’S REFERENCE21 ：NON

DATE OF ISSUE NUMBER OF AMENDMENT BENEFICIARY(BEFORE THIS AMENDMENT) NEW DATEAND PLACE OF EXPIRY

DECREASE OF DOCUMENTARYCREDIT AMOUNT

NEW DOCUMENTARY CREDIT AMOUNTAFTER AMENDMENT PERCENTAGE CREDIT AMOUNT TOLERANCE 31C：080228

26E：01

59 ：Z HEJIANG JINYUAN IMPORT & EXPORT CO., LTD.

118 XUEYUAN STREET, HANGZ HOU, P.R.CHINA

31E：DATE 080510 PLACE IN CHINA

33B：CURRENCY USD AMOUNT 450.00

34B：CURRENCY USD AMOUNT54000.00

39A：05/05

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

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

数量

装箱率纸箱重量纸箱尺寸

全棉女式夹克

Style no. L357：2250 件

Style no. L358：2268 件

9 件/纸箱

毛重 10 公斤/箱，净重 9 公斤/箱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 SENDER ISSUE OF A DOCUMENTARYCREDIT HSBC BANK PLC，DUBAI, U.A.E.

RECEIVER SEQUENCE OF TOTAL

HANGZ HOU CITY COMMERCIAL BANK, HANGZ HOU, CHINA 27 ： 1 / 1

FORM OF DOC. CREDIT 40A：IRREVOCABLE DOC. CREDIT NUMBER 20 ： FFF07699

DATE OF ISSUE APPLICABLE RULES DATEAND PLACE OF EXPIRY.

APPLICANT

BENEFICIARY

AMOUNT

AV AILABLE WITH/BY

DRAFTS AT ... DRAWEE

PARTIAL SHIPMENT TRANSSHIPMENT PORTOF LOADING/ AIRPORTOF DEPARTURE PORTOF DISCHARGE LATESTDATE OF SHIPMENT DESCRIPTION OF GOODS AND/OR SERVICES.31C：080225

40E：UCP LATESTVERSION

31D：DATE 080510 PLACE IN CHINA

50 ： SIK TRADING CO., LTD.

16 TOM STREET, DUBAI, U.A.E.

59 ： Z HEJIANG JINYUAN IMPORT & EXPORT CO., LTD.

118 XUEYUAN STREET, HANGZ HOU, P.R.CHINA

32B：CURRENCY USD AMOUNT 54000.00

41D：ANY BANK IN CHINA,

BY NEGOTIATION

42C：30 DAYSAFTER SIGHT

42A：HSBC BANK PLC，NEW YORK

43P：PROHIBITED

43T：ALLOWED

44E：CHINESE MAIN PORT

44F：DUBAI, U.A.E.

44C：080425

45A：4500 PIECES OF LADIES JACKET, SHELL: WOVEN TWILL 100% COTTON, LINING: WOVEN 100% POLYESTER,ORDER NO.SIK768,

AS PER S/C NO. Z JJY0739

STYLE NO. QUANTITY UNIT PRICE AMOUNT

L357

L358

2250PCS USD12.00/PC

2250PCS USD12.00/PC

USD27000.00

USD27000.00 AT CIF DUBAI, U.A.E.

DOCUMENTS REQUIRED 46A：+ COMMERCIAL INVOICE SIGNED IN TRIPLICATE.

+ PACKINGLISTIN TRIPLICATE.

+ CERTIFICATE OF CHINESE ORIGIN CERTIFIED BY CHAMBER

OF COMMERCE OR CCPIT.

+ FULL SET (3/3) OF CLEAN ‘ON BOARD’ OCEAN BILLS OF

LADING MADE OUT TO ORDER MARKED FREIGHT PREPAIDAND

NOTIFY APPLICANT.