(作业)请根据下列信用证制作商业发票及装箱单
根据信用证制作商业发票、装箱单、装船通知
16.3.1 根据信用证缮制结汇单据:商业发票、装箱单、装船通知（一）信用证资料BANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: S100-108085DATE OF ISSUE 31C: 20050815DATE AND PLACE OF EXPIRY *31D: DATE 20051001 PLACE CHINA APPLICANT *50: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1546, DONG-GUBUSAN, KOREA BENEFICIARY *59: WONDER INTERNATIONAL CO., LTD.NO. 529, QIJIANG ROAD, NANJING, CHINA. AMOUNT *32B: CURRENCY USD AMOUNT 39000.00(10% MORE OR LESS ARE ALLOWED)AVAILABLE WITH/BY *41A: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT… 42C: 90 DAYS AFTER B/L DATE FOR FULL INVOICE COST DRAWEE 42A: BANK OF KOREA LIMITED, BUSANPARTIAL SHIPMENTS: 43P: ALLOWEDTRANSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: MAIN PORTS OF CHINAFOR TRANSPORTATION TO 44B: BUSAN, KOREALATEST DATE OF SHIPMENT 44C: 20051002DESCRIPT OF GOODS 45A:COMMODITY : UNBLEACHED KRAFT LINEBOARDUNIT PRICE : USD390.00/MTTOTAL : 100MT+10% ARE ALLOWEDPRICE TERM : CFR BUSAN KOREACOUNTRY OF ORIGIN : P. R. CHINAPACKING : STANDARD EXPORT PACKINGSHIPPING MARK : ST05-016 BUSAN KOREADOCUMENTS REQUIRED 46A:1. COMMERCIAL INVOICE IN 3 COPIES INDICATING LC NO.&CONTRACT NO.ST05-0162. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TOORDER AND BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFYING APPLICANT3. PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATING QUANTITY/GROSS AND NET WEIGHTS4. CERTIFICATE OF ORIGIN IN 3 COPIES5. SHIPPING ADVICE SHOWING THE NAME OF THE CARRYING VESSEL, DATE OFSHIPMENT, MARKS, QUANTITY, NET WEIGHT AND GROSS WEIGHT OF THESHIPMENT TO APPLICANT WITHIN 3 DAYS AFTER THE DATE OF BILL OFLADING.ADDITIONAL COND. 47B: ALL DOCUMENTS ARE TO BE PRESENTED TOUS IN ONE LOT BY COURIER/SPEED POSTDETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENING BANKARE FOR ACCOUNT OF BENEFICIARYPERIOD OF PRESENTATION 48: DOCUMENTS TO BE PRESENTED WITHIN 21 DAYSAFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDITCONFIRMATION * 49: WITHOUT INSTRUCTIONS 78:WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAID AT MATURITYSENT TO REC. INFO. 72: SUBJECT TO U.C.P. 1993 ICC PUBLICATION 500 （二）附加信息1．工厂出仓单显示：合同号：ST05-016105 METRIC TONS UNBLEACHED KRAFT LINEBOARD PACKED IN 1050 WOODEN CASES OF 100KGS EACH N.W.：100KGS/CASE G.W.：105KGS/CASE MEAS.：(120╳60╳90)CM/CASE 2．货物检验日期：2005年9月10日 3．装船日期：2005年9月15日 4．承运人：SINO TRANSPORTATION JIANGSU COMPANY5．起运港：南京 6．卸货港：BUSAN, KOREA 7．运输船名及航次：ALL SAFE V.76689 8．发票号码：ABC88669．发票日期：2005年9月5日 10．产地证签发日期：2005年9月11日 16.3.1 根据信用证缮制结汇单据：商业发票、装箱单、装船通知WONDER INTERNATIONAL CO., LTD.NO. 529, QIJIANG ROAD, NANJING, CHINA.PACKING LISTTo:JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1546, DONG-GU BUSAN, KOREAInvoice No.: ABC8866 SEP.5, 2005Invoice Date:WONDER INTERNATIONAL CO., LTD.NO. 529, QIJIANG ROAD, NANJING, CHINA.COMMERCIAL INVOICETo: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1546, DONG-GU BUSAN, KOREAInvoice No.: ABC8866 SEP.5,2005 ST05-016Invoice Date: S/C No.:From: NANJING To: BUSANL/C No.: S100-108085 Issued by: BANK OF KOREA LIMITED, BUSANTOTAL:SAY TOTAL: U.S.DOLLARS FORTY THOUSAND NINE HUNDRED AND FIFTY ONLYWONDER INTERNATIONAL CO., LTD.TOTAL: 1050 WOODEN CASES105000KGS 110250KGS680. 4CBMSSAY TOTAL: SAY ONE THOUSAND AND FIFTY WOODEN CASES ONLYWONDER INTERNATIONAL CO., LTDWONDER INTERNATIONAL CO., LTD.NO. 529, QIJIANG ROAD, NANJING, CHINA.SHIPPING ADVICETO:JAE & SONS PAPERS COMPANY DATE: SEP.15, 2005203 LODIA HOTEL OFFICE 1546, DONG-GU L/C NO.: S100-108085BUSAN, KOREAPORT OF SHIPMENT: NANJING，CHINAPORT OF DESTINATION: BUSAN, KOREADATE OF SHIPMENT: SEP.15,2005VESSEL’S NAME ALL SAFE V.76689SHIPPING MARKS DESCRIPTON OF GOODS QUANTITY WEIGHT MEASUREMENTST05-016 UNBLEACHED KRAFT 1050 CASES 110250KGS 680. 4CBMS BUSAN KOREA LINEBOARDWONDER INTERNATIONAL CO., LTD.3.3.1根据信用证缮制结汇单据:商业发票、装箱单、装船通知LETTER OF CREDITTRN: 1111510768COURIER REFERENCE: A/888692RECEIVED FROM: BANK OF TOKYO_ MITSUBISHI, LTD., THE OSAKA JAPANDESTINATION: BANK OF CHINA, NINGBO BRANCHSEQUENCE OF TOTAL: 1/1FORM OF DOC. CREDIT: IRREVOCABLEDOC. CREDIT NUMBER: H486-2001689DATE OF ISSUE: 070606EXPIRY DATE : 070625 PLACE: COUNTERS OF NEGOTIATING BANKAPPLICANT : TOKO TRADE CORPORATIONOSAKA 2-6-7, KAWA RAMACHI,1-CHOME, OSAKA, JAPAN.BENEFICIARY : NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINAAMOUNT : CURRENCY USD AMOUNT 30 600.00AVAILABEL WITH /BY: ANY BANK ON SIGHT BASIS BY NEGOTIATION DRAFTS AT SIGHT FOR FULL INVOICE VALUE DRAWEE: BANK OF TOKYO_MITSUBISHI, LTD., THE NEW YORK, NY (NEW YORK BRANCH)PARTIAL SHIPMENT: PROHIBITEDTRANSHIPMETN : PROHIBITEDLOADING IN CHARGE: CHINAFOR TRANSPROT TO: OSAKA, JAPAN.LATEST DATE OF SHIP.: 070615DESCRIPT. OF GOODS: 30 M/T FROZEN PEAPODS CIF OSAKA, JAPAN AS PER S/C NO.JP070525DOCUMENTS REQUIRED:1．SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES2．FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED ‘FREIGHT PREPAID’ NOTIFY APPLICANT3．PACKING LIST IN TRIPLICATE4．BENEFICIARY’S CERTIFICATE STATING THAT 1 ORIGINAL INSPECTION CERTIFICATE OF QUALITY AND 1 ORIGINAL B/L ONE ORIGINAL INSURANCE POLICY HAVE BEEN SENT TO APPLICANT BY COURIER 5．INSURANCE POLICY IN DUPLICATE ENDORSED IN BLANK, COVERING ALL RISKS AND WAR RISK FOR 110% OF INVOICE VALUE. CLAIM PAYABLE AT OSAKA, JAPAN IN THE CURRENCY OF DRAFTS6．INSPECTION CERTIFICATE ISSUED BY MANUFACTURERSADDITIONAL CONDITION:DETAILS OF CHARGES: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY PRESENTATION PERIOD: DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN VALIDITY OF THE CREDIT.CONFIRMATION: WITHOUTINSTRUCTIONS:①REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED.②NEGOTIATING BANK MUST SEND ALL DOCUMENTS TO US, I.E. THE BANK OF TOKYO_MITSUBISHI, LTD., 2-3,KITAHAMA 4-CHOME, CHUO-KU, OSAKA 541-8535 AND/OR C.P.O. POX 388, OSAKA 530-8692 IN ONE LOT BY COURIER SERVICE AND REIMBURSE YOURSELVES FROM REIMBURSING BANK FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT.END OF L/CTHIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMNETARY CREDITS (1993 REVISION) ICC PUBL. 500.有关资料：发票号码：07GESP3298 发票日期：2007年6月6日提单号码：CANE090318 提单日期：2007年6月12日船名：PRESIDENT V.006 运费：USD1600保单号码：9076521 保险费：USD150.00货物装箱情况：20KGS/CTN H.S.编码：8712.1000商品情况：30M/T FROZEN PEAPODS 净重：20KGS/CTN毛重：21KGS/CTN 尺码：(50X40X60)CM/CTN唛头：TOKOMADE IN CHINANO.1-UP生产单位：宁波华东食品有限公司(221089763214)报检单位登记号：4478633213集装箱号码：CGHU2332159(40’)封号：HD20071221NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINAPACKING LISTTo:TOKO TRADE CORPORATION OSAKA 2-6-7, KAWA RAMACHI, 1-CHOME, OSAKA, JAPAN Invoice No.: 07GESP3298 JUN.6,2007Invoice Date:TOTAL: 1500 CTNS 30000KGS 31500KGS 180CBMSSAY TOTAL: SAY ONE THOUSAND FIVE HUNDRED CARTONS ONLYNINGBO HUADONG FOOD CO., LTD.NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINACOMMERCIAL INVOICETo: TOKO TRADE CORPORATION OSAKA 2-6-7, KAWA RAMACHI, 1-CHOME, OSAKA, JAPANInvoice No.: 07GESP3298 JUN.6,2007 JP070525Invoice Date: S/C No.:From: NINGBO,CHINA To: OSAKA, JAPANL/C No.: H486-2001689 Issued by: BANK OF TOKYOTOTAL:SAY TOTAL: SAY U.S.DOLLARS THIRITY THOUSAND SIX HUNDRED ONLYNINGBO HUADONG FOOD CO., LTD.。
制作商业发票和装箱单—制作商业发票
8、包装数量和种类/货物描述 (Number&kind of package/Description of Goods)： 货物描述必须全部体现信用证45A全部 内容，可以分开几处体现。
11、备注及声明语句 根据信用证规定ห้องสมุดไป่ตู้求填写。
12、签字盖章。信用证无规定时，可签可不签；规定签字 则必须签，如sign commercial invoice,manually sign commercial invoice.
title
案例
案例
在单据的正确填写应该是：
FAR WEST
公司/品牌名称
S/C NO.12345
合同/发票/订单号
NEW YORK C/NO.1-200
目的港 件号
唛头和数量
• 有时候，买方要求唛头具有几何图形，在信用证 中用文字表示：
1、”GREE” in diamond，在菱形中写“GREE”
GREE
2、”LOUIS” in square，在方形中写“LOUIS”
6、航运信息(From...To...by...)：装运港、 目的港及运输方式
5、合同编号(S/C No.)/合同日期(S/C Date)，信用 证号码(L/C No.)/开证行(Issued By)： 按照实际信息填写。
4、发票号码(Invoice No.)/出票日期(Invoice Date): 发票号码由出口方自行编制；发票日期在信用证 开证日期之后，提单签发日期之前，且不能晚于 信用证的交单期和有效期。
根据案例制作商业发票
案例
ZHINVC190810 Aug.,10, 2019
制作商业发票
《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
单证实务操作题 中文译文
国际贸易单证实务操作题中文译文1、根据下列信用证和附属资料，用英文制作商业发票,装箱单,保险单,海运提单和普惠制原产地证书和汇票THE DOCUMENTARY CREDIT跟单信用证ISSUING BANK : ASAHI BANK LTD, TOKYO开证行：ASAHI银行，东京FORM OF DOC. CREDIT 40A : IRREVOCABLE跟单信用证类型：不可撤销信用证DOC. CREDIT NUMBER 20 : ABL—AN107跟单信用证号码：ABL—AN107DATE OF ISSUUE 31C : APR 15, 2003开证日期：2003年4月15日EXPIRY 31D : DATE: JUN 15, 2003 PLACE: CHINA信用证到期日：到期日：2003年6月15日，到期地点：中国APLICANT 50 : ABC CORPORATION, 123 RED FLOWER STREET, OSAKA, JAPAN.开证申请人：ABC公司，日本大阪红花街123号BENEFICIARY 59 : GUANGDONG TEXTILES IMP&EXP WOOLEN KNITWEARS COMPANY LTD. 168 XIAOBEI ROADGUANGZHOU 510045 CHINA.受益人：广东羊毛织品进出口公司。
广州小北路168号。
邮编510045，中国AMOUNT 32B : USD 191000.00信用证金额：191000美元A V AILABLE WITH/BY 41D : ANY BANK BY NEGOTIATION兑现信用证的指定银行：有任何银行通过议付的方式兑现DRAFT AT 42C : DRAFT AT SIGHT FOR FULL INVOICE V ALLUE汇票付款期限：按照商业发票全部金额开立的即期汇票DRAWEE 42 : ASAHI BANK LTD, TOKYO.汇票付款人：ASAHI银行，东京PARTIAL SHIPMENT 43P : ALLOWED.分批装运：允许TRANSHIPMENT 43T : ALLOWED.中途转运：允许LOADING IN CHARGE 44A : GUANGZHOU PORT.装运港：广州港FOR TRANSPOT TO 44B : OSAKA, JAPAN.目的港：日本大阪LATEST DATE OF SHIPMENT 44C : MAY 31, 2003.最迟装运日期：2003年5月31日DESCRIPT. OF GOODS 45A :LADIES GARMENTS AS PER S/C NO 107ART NO. QUANTITY UNIT PRICE.STYLE NO. AH—04B 1000PCS USD 55.00STYLE NO.ROCOCO 1000PCS USD 51.00STYLE NO.BORODAO 1000PCS USD45.00STYLE NO.PILAR 1000PCS USD40.00（PACKING: 10PCS/CTN)货物的描述：女式时装，根据107号合同货号. 数量单价STYLE NO. AH—04B 1000件55.00美元STYLE NO.ROCOCO 1000件51.00美元STYLE NO.BORODAO 1000件45.00美元STYLE NO.PILAR 1000件40.00美元PRICE TERM: CIF OSAKA.贸易术语：CIF 大阪.DOCUMENTS REQUIRED 46A:所要求的单据：1)2/3 SET OF ORIGINAL CLEAN ON BOARD OCEANBILL’S OF LADING MADE OUT TO ORDER OFSHIPPER BLANK END ORSED AND MARKED “FREIGHTPREPAID” AND NOTIFY THE APPLICANT.1）全套共三份其中正本二份的清洁已装船海运提单做成“凭托运人指定”抬头、空白背书，注明运费预付并通知开证申请人2)ORIGINAL SIGNED COMMERCIAL INVOICE IN 3 FOLDS.2）签过字的正本商业发票一式三份3)INSURANCE POLICY IN 2 FOLDS ENDORSED IN BLANK,FOR 110% OF THE INVOICE V ALUE COVERINGINSTITUTE CARGO CLAUSES(A), THE INSTITUTEWAR CLAUSES，CLAIMS TO BE PAYABLE INTHE CURRENCY OF THE DRAFT.3）大保单二份，空白背书，按照商业发票价值的110%投保协会货物A 险，协会战争险，以汇票的币种赔付。
根据信用证制作商业发票、装箱单、装船通知.doc
16.3.1根据信用证缮制结汇单据: 商业发票、装箱单、装船通知（一）信用证资料BANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL*27: 1/1FORM OF DOC. CREDIT*40A: IRREVOCABLEDOC. CREDIT NUMBER*20: S100-108085DATE OF ISSUE31C:DATE AND PLACE OF EXPIRY*31D: DATE PLACE CHINAAPPLICANT*50: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1546, DONG-GUBUSAN, KOREABENEFICIARY*59: WONDER INTERNATIONAL CO., LTD.NO. 529, QIJIANG ROAD, NANJING, CHINA.AMOUNT*32B: CURRENCY USD AMOUNT(10% MORE OR LESS ARE ALLOWED)AVAILABLE WITH/BY *41A: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT42C: 90 DAYS AFTER B/L DATE FOR FULL INVOICE COST DRAWEE42A: BANK OF KOREA LIMITED, BUSANPARTIAL SHIPMENTS:43P: ALLOWEDTRANSHIPMENT43T: ALLOWEDLOADING IN CHARGE44A: MAIN PORTS OF CHINAFOR TRANSPORTATION TO 44B: BUSAN, KOREALATEST DATE OF SHIPMENT 44C:DESCRIPT OF GOODS45A:COMMODITY: UNBLEACHED KRAFT LINEBOARDUNIT PRICE: MTTOTAL: 100MT+10% ARE ALLOWEDPRICE TERM: CFR BUSAN KOREACOUNTRY OF ORIGIN : P. R. CHINAPACKING: STANDARD EXPORT PACKINGSHIPPING MARK: ST05-016 BUSAN KOREAMERCIAL INVOICE IN 3 COPIES INDICATING LC NO.&CONTRACT NO.ST05-0162.FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TOORDER AND BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFYINGAPPLICANT3.PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATING QUANTITY/GROSSAND NET WEIGHTS4.CERTIFICATE OF ORIGIN IN 3 COPIES5.SHIPPING ADVICE SHOWING THE NAME OF THE CARRYING VESSEL, DATE OFSHIPMENT, MARKS, QUANTITY, NET WEIGHT AND GROSS WEIGHT OF THESHIPMENT TO APPLICANT WITHIN 3 DAYS AFTER THE DATE OF BILL OFLADING.ADDITIONAL COND. 47B: ALL DOCUMENTS ARE TO BE PRESENTED TOUS IN ONE LOT BY COURIER/SPEED POSTDETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR ACCOUNT OF BENEFICIARYPERIOD OF PRESENTATION 48: DOCUMENTS TO BE PRESENTED WITHIN 21 DAYSAFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDITCONFIRMATION * 49: WITHOUT INSTRUCTIONS 78:WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAID AT MATURITY SENT TO REC. INFO. 72: SUBJECT TO 1993 ICC PUBLICATION 500 （二）附加信息1．工厂出仓单显示：合同号：ST05-016105 METRIC TONS UNBLEACHED KRAFT LINEBOARD PACKED IN 1050 WOODEN CASESOF 100KGS EACH. ： 100KGS/CASE 2．货物检验日期： 2005 . ： 105KGS/CASE年9月10日3MEAS. ： (120 ╳60╳ 90)CM/CASE．装船日期： 2005 年 9 月 15 日 4．承运人：SINO TRANSPORTATION JIANGSU COMPANY5．起运港：南京7．运输船名及航次： ALL SAFE9．发票日期： 2005 年 9 月 5 日68 ．卸货港： BUSAN, KOREA．发票号码： ABC886610 ．产地证签发日期：2005 年9 月11 日16.3.1根据信用证缮制结汇单据：商业发票、装箱单、装船通知WONDER INTERNATIONAL CO., LTD.NO. 529, QIJIANG ROAD, NANJING, CHINA.COMMERCIAL INVOICETo: JAE & SONS PAPERS COMPANY Invoice No.: ABC8866 203 LODIA HOTEL OFFICE 1546, DONG-GU Invoice Date: ,2005BUSAN, KOREA S/C No.: ST05-016From: NANJING To: BUSANL/C No.: S100-108085 Issued by: BANK OF KOREA LIMITED, BUSAN Marks & Nos. Description of Goods Quantity Unit Price AmountCFRBUSAN KOREAST05-016UNBLEACHED KRAFT MTBUSAN 105MTLINEBOARDKOREATOTAL:SAY TOTAL: FORTY THOUSAND NINE HUNDRED AND FIFTY ONLYWONDER INTERNATIONAL CO., LTD.WONDER INTERNATIONAL CO., LTD. NO. 529, QIJIANG ROAD, NANJING, CHINA.PACKING LISTTo:JAE & SONS PAPERS COMPANY Invoice No.: 203 LODIA HOTEL OFFICE 1546, DONG-GU Invoice Date:BUSAN, KOREAMarks and Numbers Number and Kind of Weight(Kgs)Packages Net GrossDescription of GoodsUNBLEACHEDKRAFT LINEBOARDST05-016100KGS/CASE @100KGS@105KGS BUSAN KOREA/CASE/CASE1050 WOODEN CASES105000KGS110250KGSABC8866, 2005Measurement3(M )@(120╳60╳90)CM /CASE680. 4CBMSTOTAL:1050 WOODEN CASES105000KGS 110250KGS680. 4CBMSSAY TOTAL:SAY ONE THOUSAND AND FIFTY WOODEN CASES ONLYWONDER INTERNATIONAL CO., LTDWONDER INTERNATIONAL CO., LTD.NO. 529, QIJIANG ROAD, NANJING, CHINA.SHIPPING ADVICETO: JAE & SONS PAPERS COMPANY DATE: , 2005203 LODIA HOTEL OFFICE 1546, DONG-GU L/C NO.:S100-108085BUSAN, KOREAPORT OF SHIPMENT:NANJING， CHINAPORT OF DESTINATION:BUSAN, KOREADATE OF SHIPMENT:,2005VESSEL’ S NAME ALL SAFESHIPPING MARKS DESCRIPTON OF GOODS QUANTITY WEIGHT MEASUREMENTST05-016 BUSAN KOREA UNBLEACHED KRAFT 1050 CASES 110250KGSLINEBOARD680. 4CBMSWONDER INTERNATIONAL CO., LTD.3.3.1 根据信用证缮制结汇单据 : 商业发票、装箱单、装船通知LETTER OF CREDITTRN: 68COURIER REFERENCE: A/888692RECEIVED FROM: BANK OF TOKYO_ MITSUBISHI, LTD., THE OSAKA JAPANDESTINATION: BANK OF CHINA, NINGBO BRANCHSEQUENCE OF TOTAL: 1/1FORM OF DOC. CREDIT: IRREVOCABLEDOC. CREDIT NUMBER: H486-2001689DATE OF ISSUE: 070606EXPIRY DATE : 070625 PLACE: COUNTERS OF NEGOTIATING BANKAPPLICANT : TOKO TRADE CORPORATIONOSAKA 2-6-7, KAWA RAMACHI,1-CHOME, OSAKA, JAPAN.BENEFICIARY : NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINAAMOUNT: CURRENCY USD AMOUNT 30AVAILABELWITH /BY: ANYBANKONSIGHT BASIS BY NEGOTIATIONDRAFTSAT SIGHT FORFULL INVOICE VALUE DRAWEE:BANK OF TOKYO_MITSUBISHI, LTD., THE NEW YORK, NY (NEW YORK BRANCH)PARTIAL SHIPMENT: PROHIBITEDTRANSHIPMETN : PROHIBITEDLOADING IN CHARGE: CHINAFOR TRANSPROT TO: OSAKA, JAPAN.LATEST DATE OF SHIP.: 070615DESCRIPT. OF GOODS: 30 M/T FROZEN PEAPODS CIF OSAKA, JAPAN AS PER S/CDOCUMENTS REQUIRED:1．SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES2．FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED‘ FREIGHT PREPAID’ NOTIFY APPLICANT3．PACKING LIST IN TRIPLICATE4．BENEFICIARY’S CERTIFICATESTATINGTHAT1 ORIGINAL INSPECTIONCERTIFICATEOF QUALITYAND1 ORIGINAL B/L ONE ORIGINAL INSURANCE POLICY HAVE BEEN SENT TO APPLICANT BY COURIER5．INSURANCEPOLICY IN DUPLICATEENDORSEDIN BLANK, COVERINGALL RISKS ANDWARRISK FOR110% OF INVOICE VALUE. CLAIM PAYABLE AT OSAKA, JAPAN IN THE CURRENCY OF DRAFTS 6．INSPECTION CERTIFICATE ISSUED BY MANUFACTURERSADDITIONAL CONDITION:DETAILS OF CHARGES: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY PRESENTATION PERIOD: DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN VALIDITY OF THE CREDIT.CONFIRMATION: WITHOUTINSTRUCTIONS:①REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED.②NEGOTIATINGBANKMUSTSENDALL DOCUMENTSTO US, . THEBANKOF TOKYO_MITSUBISHI,LTD., 2-3,KITAHAMA 4-CHOME, CHUO-KU,OSAKA541-8535 AND/OR POX 388, OSAKA 530-8692 IN ONE LOT BYCOURIERSERVICE AND REIMBURSEYOURSELVESFROMREIMBURSINGBANKFOREACHPRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT.END OF L/CTHIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMNETARY CREDITS (1993 REVISION) ICC PUBL. 500.有关资料：发票号码： 07GESP3298提单号码： CANE090318船名： PRESIDENT保单号码： 9076521货物装箱情况：20KGS/CTN商品情况： 30M/T FROZEN PEAPODS 毛重： 21KGS/CTN唛头： TOKO .发票日期： 2007 年 6 月 6 日提单日期： 2007 年 6 月 12 日运费： USD1600保险费：编码：净重： 20KGS/CTN尺码： (50X40X60)CM/CTNMADE IN CHINA生产单位：宁波华东食品有限公司报检单位登记号：13集装箱号码： CGHU2332159(40’ )封号： HD(3214)NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINACOMMERCIAL INVOICETo: TOKO TRADE CORPORATION Invoice No.: 07GESP3298 OSAKA 2-6-7, KAWA RAMACHI, Invoice Date: ,20071-CHOME, OSAKA, JAPAN S/C No.: JP070525 From: NINGBO,CHINA To: OSAKA, JAPANL/C No.: H486-2001689 Issued by: BANK OF TOKYOMarks & Nos.Description of Goods Quantity Unit Price AmountCIF OSAKA,JAPANTOKOPER M/TFROZEN PEAPODSMADE IN CHINA USD3030 M/TTOTAL:SAY TOTAL: SAY THIRITY THOUSAND SIX HUNDRED ONLYNINGBO HUADONG FOOD CO., LTD.NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINAPACKING LISTTo: TOKO TRADE CORPORATION Invoice No.: 07GESP3298 OSAKA 2-6-7, KAWA RAMACHI,Invoice Date:1-CHOME, OSAKA, JAPAN ,2007Marks & Nos. Number and Kind of Weight(Kgs) MeasurementNet GrossFROZEN PEAPODSTOKOMADE IN CHINA 20KGS/CTN @20KGS @21KGS @(50X40X60)CM/CTN/CTN /CTN1500 CTNS 30000KGS 31500KGS 180CBMS TOTAL: 1500 CTNS 30000KGS 31500KGS 180CBMSSAY TOTAL: SAY ONE THOUSAND FIVE HUNDRED CARTONS ONLYNINGBO HUADONG FOOD CO., LTD.NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINASHIPPING ADVICETO: TOKO TRADE CORPORATION OSAKA 2-6-7, KAWA RAMACHI,1-CHOME, OSAKA, JAPAN. DATE: ,2007L/C NO.:H486-2001689PORT OF SHIPMENT:NINGBO,CHINA PORT OF DESTINATION:OSAKA,JAPAN DATE OF SHIPMENT:,2007VESSEL’ S NAME PRESIDENTSHIPPING MARKS DESCRIPTION OF GOODS QUANTITY WEIGHT MEASUREMENT TOKOMADE IN CHINA FROZEN PEAPODS 1500CTNS 31500KGS 180CBMSNINGBO HUADONG FOOD CO., LTD.。
制作商业发票 和箱单
制单情境一：制作商业发票和装箱单学习准备１、今天是第一次制单，请同学找一些单证模板，也可自行设计，一般可利用Excel制作表格。
(也可用word格式)２、商业发票有哪些必要项目。
任务：根据合同和工厂提供的装箱资料，制作出口商业发票，包装单（常见的是装箱单）等文件（在有些公司，由业务跟单员制作商业发票和装箱单，交给单证员。
）总结和提高：１、商业发票有什么作用？（注意在以后哪些环节上还要继续用到）（1）可供进口商了解和掌握装运货物的全面情况。
发票是一笔交易的全面叙述，他详细列明了该装运货物的货物名称，商品规格，装运数量，价格条款，商品单价，商品总值等全面情况，为进口商提供识别该批货物属于哪一批订单项下的。
进口商可以依据出口商提供的发票，核对签订合同的项目，了解和掌握合同的履约情况，进行验收。
（2）作为进口商记账，进口报关，海关统计和报关纳税的依据。
发票是销售货物的凭证，对进口商来说，需要根据发票逐笔登记记账，按时结算货款。
同时进口商在清关时需要向当地海关当局递交出口商发票，海关凭以核算税金，验关放行和统计的凭证之一。
（3）出口商凭以发票的内容，逐笔登记入账。
在货物装运前，出口商需要向海关递交商业发票，作为报关发票，海关凭以核算税金，并作为验关放行和统计的凭证之一。
（4）在不用汇票的情况下，发票可以代替汇票作为付款依据。
在即期付款不出具汇票的情况下，发票可作为买方支付货款的根据，替代汇票进行核算。
光票付款的方式下，因为没有货运单据跟随，也经常跟随发票，商业发票起着证实装运货物和交易情况的作用。
另外，一旦发生保险索赔时，发票可以作为货物价值的证明等。
２、装箱单是一种包装单据，除了装箱单外，包装单据还有哪些类型？重量单（Weight List/weight Note）尺码单（Measurement List）其他还有花色搭配单（Assortment List）,包装说明（Packing Specification）,详细装箱单（Detailed Packing List）,包装提要（Packing Summary）,重量证书（Weight Certificate/Certificate of Weight）,磅码单（Weight Memo）等。
制作商业发票和装箱单操作.共28页文档
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26、我们像鹰一样，生来就是自由的 ，但是 为了生 存，我 们不得 不为自 己编织 一个笼 子，然 后把自 己关在 里面。 ——博 莱索
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27、法律如果不讲道理，即使延续时 间再长 ，也还 是没有 制约力 的。— —爱·科 克
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28、好法律是由坏风俗创造出来的。 ——马 克罗维 乌斯
53、 伟 大 的 事 业，需 要决心 ，能力 ，组织 和责任 感。 ——易 卜 生 54、 唯 书 籍 不 朽。——乔 特
55、 为 中 华 之 崛起而 读书。 ——周 恩来
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29、在一切能够接受法律支配的人类 的状态 中，哪 里没有 法律， 那里就 没有自 由。— —洛克
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Байду номын сангаас
30、风俗可以造就法律，也可以废除 法律。 ——塞·约翰逊
谢谢！
51、 天 下 之 事 常成 于困约 ，而败 于奢靡 。——陆 游 52、 生 命 不 等 于是呼 吸，生 命是活 动。——卢 梭
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：
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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 ：27：1/1
SWIFT700的开证格式，即全部只有一页，没别的意思
FORM OF DOCUMENTARY CREDIT ：40A：IRREVOCABLE
DOCUMENTARY CREDIT NUMBER ：20：LC12465
DATE OF ISSUE ：31C：001228
DATE AND PLACE OF EXPIRY ：31D：010320 CHINA
APPLICANT BANK： : 51A：BANK OF GOOD COLOMBO
APPLICANT ：50：ELECTRADE CO.,LTD
!
THE FIRST STREET,COLOMBO, SRI LANKA BENEFICIARY ：59：ZHENGCHANG TRADING CO.,LTD
XUESHI ROSD, HUZHOU, ZHEJIANG, CHINA CURRENCY CODE，AMOUNT ：32B：
AVAILABLE WITH….BY… ：41D：BANK OF CHINA，HUZHOU BRANCH
DRAFTS AT…. ：42C：AT SIGHT
DRAWEE ：42D：BANK OF GOOD COLOMBO
PARTIAL SHIPMENT ：43P：NOT ALLOWED
TRANSHIPMENT ：43T：NOT ALLOWED
LOADING FROM ：44A：SHANGHAI, CHINA
FOR TRANSPORTION TO ：44B：COLOMBO, SRI LANKA
@
LATEST DATE OF SHIPMENT ：44C：010228
DESCRPT OF GOODS ：45A：
COMMODITY ：CIRCUIT BREAKER
ITEM NO：WS1020 3000PCS PC
WT1041 2500PCS PC
ZT3050 2500PCS PC
TOTAL VALUE：CIF COLOMBO，
SHIPPING MARKS： HZ0114
COLOMBO
C/
DOCUMENTARY REQUIRED ：46A：
1.'
2.SIGNED COMMERCIAL INVOICE IN TRIPLICATE CERTIFYING THAT GOODS ARE IN ACCORDANCE
WITH 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 COUNCIL
FOR PROMOTION OF INTERNATIONAL TRADE.
5.3/3 SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER AND BLANK
ENDORSED,MARKED FREIGHT PREPAID NOTIFY THE APPLICANT.
6.INSURANCE CERTIFICATE COVERING ALL RISKS FOR 110% INVOICE VALUE SUBJECTED TO
THE OCEAN MARINE CARGO CLAUSE OF THE DATED 1981/1/1.
7.BENEFICIARY'S CERTIFICATE CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAVE
BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT.
8.SHIPPING ADVICE MUST SENT TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT IN
FULL 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.）： CTN
③集装箱情况：所有货物被装进1×20’CONTAINER, CY-CY,
CONTAINER NO.: COSU105486
④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：V311
⑤ 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 INVOICE
TO: DATE:
INVOICE NO:
CONTRACT NO: FROM: TO:
TOTAL:
…
ZHENGCHANGTRADINGCO., LTD.
×××
.
ZHENGCHANG TRADING CO., LTD.
NO. 168 XUESHI ROAD HUZHOU ZHEJIANG
PACKING LIST
TO: DATE:
INVOICE NO.:
{
CONTRACT NO.: FROM: TO:
MARKS & COMMODITY& PACKAGES QUANTITY . MEAS.
NUMBERS DESCRIPTION
TOTAL:
ZHENGCHANGTRADING CO., LTD.
×××。