综合制单练习(一)
国贸制单练习(装箱单,普惠制产地证,发票,汇票,提单)
题目要求和说明NANJING LANXING CO., LTDROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD, NANJING 210005, P.R.CHINA TEL: 025-******* 025-******* FAX: 025-*******PACKING LISTTo: EAST AGENT COMPANY3-72,OHTAMACHI,NAKA-KU,YOKOHAMA,JAPAN231 Invoice No.: 2003SDT009 Invoice Date:2003-08-12 S/C No.: 03TG28711 S/C Date:2003-07-22From: NANJING To: AKITA Letter of Credit No.: LTR0505457 Date of Shipment: 2003-08-301800 DOZS240 CARTONS19KGS17KGS21.583 CBM SA Y TOTAL: TWO HUNDRED AND FORTY CARTONS ONLY普惠制题目要求和说明STYLE NO. PO NO. QTY/PCS USD/PC46-301A 10337 2550 12.80DOCUMENTS REQUIRED 46 A:+ COMMERCIAL INVOICES IN 3 COPIES SIGNED BY BENEFICIARY'S REPRESENTATIVE.+ CANADA CUSTOMS INVOICES IN 4 COPIES.+ FULL SET OF ORIGINAL MARINE BILLS OF LADING CLEAN ON BOARDPLUS 2 NON NEGOTIABLE COPIES MADE OUT OR ENDORSED TO ORDEROF BNP PARIBAS (CANADA) MARKED FREIGHT PREPAID AND NOTIFY APPLICANT'SFULL NAME AND ADDRESS.+ DETAILED PACKING LISTS IN 3 COPIES.+ COPY OF CERTIFICATE OF ORIGIN FORM A.+ COPY OF EXPORT LICENCE.+ BENEFICIARY'S LETTER STATING THAT ORIGINAL CERTIFICATE OFORIGIN FORM A, ORIGINAL EXPORT LICENCE, COPY OF COMMERCIAL INVOICE,DETAILED PACKING LISTS AND A COPY OF BILL OF LADING WERE SENTDIRECT TO APPLICANT BY COURIER WITHIN 5 DAYS AFTER SHIPMENT.THE RELEATIVE COURIER RECEIPT IS ALSO REQUIRED FOR PRESENTATION.+ COPY OF APPLICANT'S FAX APPROVING PRODUCTION SAMPLES BEFORE SHIPMENT.+ LETTER FROM SHIPPER ON THEIR LETTERHEAD INDICATING THEIR NAMEOF COMPANY AND ADDRESS, BILL OF LADING NUMBER, CONTAINERNUMBER AND THAT THIS SHIPMENT, INCLUDING ITS CONTAINER, DOESNOT CONTAIN ANY NON-MANUFACTURED WOODEN MATERIAL, DUNNAGE,BRACING MATERIAL, PALLETS, CRATING OR OTHER NON-MANUFACTUREDWOODEN PACKING MATERIAL.+ INSPECTION CERTIFICATE ORIGINAL SINGED AND ISSUED BY FASHION FORCE CO., LTD STATING THE SAMPLES OF FOUR STYLE GARMENTS HAS BEEN APPROVED, WHICH SENDTHROUGH DHL BEFORE 15DAYS OF SHIPMENT.+ INSURANCE POLICY OR CERTIFICATE IN 1 ORIGINAL AND1 COPY ISSUED OR ENDORSED TO THE ORDER OF BNP PARIBAS (CANADA)FOR THE CIF INVOICE PLUS 10 PERCENT COVERING ALL RISKS, INSTITUTE STRIKES,INSTITUTE WAR CLAUSES AND CIVIL COMMOTIONS CLAUSES.ADDITIONAL COND. 47 A:+ IF DOCUMENTS PRESENTED ARE FOUND BY US NOT TO BE UN FULLCOMPLIANCE WITH CREDIT TERMS. WE WILL ASSESS A CHARGE OFUSD 55.00 PER SET OF DOCUMENTS.+ ALL CHARGES IF ANY RELATED TO SETTLEMENTS ARE FOR ACCOUNT OFBENEFICIARY.+ 3 PCT MORE OR LESS IN AMOUNT AND QUANTITY IS ALLOWED.+ ALL CERTIFICATES/LETTERS/STATEMENTS MUST BE SIGNED AND DATED+ FOR INFORMATION ONLY, PLEASE NOTE AS OF JANUARY 4, 1999 THATALL SHIPMENTS FROM CHINA THAT ARE PACKED WITH UNTREATED WOODWILL BE BANNED FROM CANADA DUE TO THE THREAT POSED BY THEASIAN LONGNORNED BEETLE.+ THE CANADIAN GOVERNMENT NOW INSIST THAT EVERY SHIPMENT ENTERINGCANADA MUST HAVE THE ABOVE DOCUMENTATION WITH THE SHIPMENT.开证申请书题目要求和说明题目要求和说明TO: BANK OF CHINA GUANGZHOU BRANCHIRREVOCABLE DOCUMENTARY CREDIT NO.97-34985FOR THE ACCOUNT OF A.B.C. TRADING CO., LTD., HONGKONG.312 SOUTH BRIDGE STREET, HONGKONG.DEAR SIRS,WE OPEN AN IRREVOCABLE DOCUMENTARY CREDIT IN FAVOUR OF GUANGDONG FOREIG FOREIGN TRADE IMP. AND EXP. CORPORATION, 267 TIANHE ROAD GUANGZHOU, CHINA. FOR A SUM NOT EXCEEDING HKD 1000000.00 (SAY HONGKONG DOLLARS ONE MILLION ONLY.) AVAILABLE BY THE BENEFICIARY’S DRAFT(S) AT SIGHT DRAWN ON APPLICANT BEARING THE CLAUSE” DRAWN UNDER NANYANG COMMERCIAL BANK LTD., HONGKONG. DOCUMENTARY CREDIT NO. 97-34985 DTAED IST MARCH, 1997.” ACCOMPANIED BY THE FOLLOWING DOCUMETNS:(1) MANUAL SIGNED COMMERCIAL INVOICE IN TRIPLICATE. ALL INVOICES MUST SHOW FOB SEPARATELY.(2) 3/3 ORIGNAL + 3NN COPIES CLEAN ON BOARD BILL OF LADING MADE OUT TO ORDER MARKED FREIGHT COLLECT.(3) CERTIFICATE FO ORIGIN ISSUED BY GUANGZHOU IMPORT AND EXPORT COMMODITY INSPECTION BUREAU OF THE PEOPLE’S REPUBLIC OF CHINA IN TRIPLICATE. EVIDENCING SHIPMENT OF THE FOLLOWING MERCHANDISE:AIR CONDITIONER (HUALING BRAND), 500PCS KF-23GW AND 500 PCS KF-25GW, PACKING: IN CARTON BOX, 50 KILOS NET EACH CARTON,1PC/CARTON,@HKD1000.00,FOBC2% DUBAI VIA HONGKONG, PARTIAL SHIPMENT PERMITED. TRANSSHIPMENT PERMITED. LATEST DATE FOR SHIPMENT: 30TH APRIL, 1997. EXPIRY DATE: 15TH MAY, 1997. IN PLACE OF OPENER FOR NEGOTIATION.OTHER TERMS AND CONDITIONS:BENEFICIARY’S DECLARATION ON THE INVOICE THAT THE PRODUCTION COMPANY IS A STATEOWNED ENTERPRISE AND AS NO RELATION WITH ISRAEL WHATSOEVER.SHIPPER MUST SEND ONE COPIES OF SHIPPING DOCUMENTS DIRECT TO BUYER AND CERTIFICATE TO THIS EFFECT IS REQUIRED.DOCUMENTS MUST BE PRESENTED WITHIN 21 DAYS AFTER SHIPPING DATE SHOW ON B/L, BUT WITHIN THE VALIDITY OF THE L/C.DISVREPANCY FEE OF USD50.00 WILL BE DEDUCTED FROM THE PROCEEDS OF ANY DRAWING IF DISCREPANT DOCUMENTS ARE PRESENTED.SHIPPING MARKS:A.B.C./DUABI/NOSI-1000/MADE IN CHINAWE HEREBY ENGAGE WITH THE DRAWERS, ENDORSERS AND BONARIDE HOLDERS OF DRAFT(S) DRAWN UNDER AND COMPLIANCE WITH THE TERMS OF THIS CREDIT THAT SUCH DRAFT(S) SHALL BE DULLY HONOURED ON DUE PRESENTATION.YOURS FAITHFULLYNANYNG COMMERCIAL BANK LED.,HONGKONG售货确认书SALES CONFIRMATION卖方（Sellers）：Contract No.: AB44001 GUANGDONG FOREIGN TRADE IMP.AND EXP. GRANDTON Date：FEB.12,1997 267 TIANHE ROAD GUANGZHOU, CHINA Signed at: GUANGZHOU买方（Buyers）：A.B.C. TRADING CO. LTD., HONGKONG312 SOUTH BRIDGE STREET, HONGKONG兹经买卖双方同意按下列条款成交：The undersigned sellers and buyers have agreed to close the following transactions according to the terms数量及总值均得有%的增减，由卖方决定。
最新单证员综合制单练习一答案资料
根据下列国外来证及有关信息制单。
注意：该批商品的托运日期为2004年12月6日。
有关资料如下：QUANTITY=64PCS.NW=167.804.GW=167.804.MEAS=47.944M3, UNITPRICE=USD390.00/M3 ,TOTAL=USD18698.16,VESSEL NAME:YOUNGSTAR V.231E, CONTAINER NO.:1X 40' CPIU2254836, HS CODE 6802.2300。
TO BANK OF CHINA GUANGZHOUFM SANWA BANK LTD OSAKA , NOV. 6 , 2004447 TESTED ON NOV. 6, 2004WE OPEN IRREVOCABLE DOCUMENTARY CREDITNO. 41-1902141-003 ISSUED ON NOV. 2, 2004BENEFICIARY: CHINA NATIONALMETALSANDMINERALSI/E CORPGUANGDONBGRANCH774 DONGFENGEAST ROAD , GUANGZHOU , CHINAAPPLICANT: SAKAI TRADING CO. LTD. SANWA BLDG1-1 KAWARAMACH 2-CHOME CHUO-KU OSAKA 541, JAPAN AMOUNT: USD78,000.00EXPIRY FOR NEGOTIATION: JAN 15 2005AVAILABLE BY DRAFT: AT SIGHTDRAWN ON THE SANWA BANK LTD. NEWYORK.FOR 100 PERCENT OF INVOICE VALUE TOGETHER WITH FOLLOWING DOCUMENTS:-FULL SET OF CLEAN ON BOARD OCEAN B/L MADE OUT TO ORDERAND BLANK ENDORSED MAR“KEFDREIGHT COLLECT” NOTIFY THE APPLICANT, TEL: 06-203-1003AND DATED NOT LATER THAN DEC 31,2004.-SIGNED COMMERCIAL INVOICE IN THREE COPIES-PACKING LIST IN THREE COPIES-CERTIFICATE OF WEIGHT IN THREE COPIES-CERTIFICATE OF ORIGIN IN ONE COPY-BENEFICIAR'YS CERTIFICATE IN TWO COPIES STATING THAT THREESETS OF EACH NON-NEGOTIABLE B/L HAVE BEEN AIRMAILED DIRECT TO THE BUYER IMMEDIATELY AFTER SHIPMENT COVERING:200M3 OF CHINA GRANITE(G485 ROUGH BLOCKS), SIZE: 0.03M 3 UP RANDOM SIZE PER M3AS PER S/C 01MAF400-5-23FOB HUANGPU GUANGDONGINSURANCE TO BE EFFECTED BY BUYERSSHIPMENT TO: OSAKA/YOKOHAMA JAPANPARTIAL SHIPMENTS ALLOWEDTRANSSHIPMENT ALLOWEDDRAFT MUST BE PRESENTED FOR NEGOTIATION WITHIN15 DAYS AFTER THE DATE OF B/L OR OTHER SHIPPING DOCUMENTS BUT WITHIN THE CREDIT EXPIRY SPECIAL INSTRUCTIONS: -T.T. REIMBURSEMENT IS UNACCEPTABLE-ALL BANKING CHARGES OUTSIDE JAPAN FOR SELELR' S ACCOUNT-THIS CREDIT IS TRANSFERABLE-NEGOTIATING BANK MUST SEND DOCUMENTS TO US IN TWO CONSECUTIVEAIRMAILS AND DRAFTS TO DRAWEE BANKTHIS CREDIT IS AVAILABLE BY NEGOTIATION WITH ANY BANKTHIS CREDIT IS OPERATIVE AND SUBJECTJNIFORMCUSTOMPUBLICATION 1993 REVISION NO. 500发票CHINA NATIONAL METALS AND MINERALS I/E CORP GUANGDONG BRANCH774 DONG FENG EAST ROAD , GUANGZHOU , CHINACOMMERCIAL INVOICESANWA BLDG1-1 KAWARAMACH 2-CHOME CHUO-KU OSAKA 541, JAPANS/C NO:CHINA NATIONAL METALS AND MINERALS I/E CORPGUANGDONG BRANCHTO: SAKAI TRADING CO. LTDINVOICE NO:RB-1206FROM HUANGPU,CHINA TO:OSAKA,JAPAN47.944M3USD18,698.16DATE:NOV.25, 2004ORDER NO:01MAF400-5-23TOTAL:XXX装箱单CHINA NATIONAL METALS AND MINERALS l/E CORP GUANGDONG BRANCH 774 DONG FENG EAST ROAD , GUANGZHOU , CHINAPACKING LISTSAY SAY SIXTY FOUR PCS ONLYTOTAL:CHINA NATIONAL METALS AND MINERALS l/E CORP GUANGDONGBRANCH Xxx产地证B/L No.ShipperCHINA NATIONAL METALS AND MINERALS I/E CORP GUANGDONG BRANCH774 DONG FENG EAST ROAD , GUANGZHOU , CHINA中国对外贸易运输总公司直运或转船提单BILL OF LOADINGCon sig nee or order TO ORDERSHIPPED on board in apparent good order and condition (unless otherwise indicated) the goods or packages specified herein and to be discharged at the mentioned port of discharge or as near thereto as the vessel may safely get and be always afloat.The weight, measure, marks and numbers, quality, contents and value. Being particulars furnished by the shipper, are not checked by the currier on loading.The shipper, consignee and the holder of this bill of lading hereby expressly accept and agree to all printed, written or stamped provisions. Exceptions and conditions of this Bill of Lading, including those on the back hereof.IM WITNESS whereof the number of original Bills if Ladingstated below have bee n sig ned, one of which being accomplished, the other to bevoidPort of discharges Final destinationOSAKAContainer seal No. or marks and Nos. N/M ONE CONTAINERNumber and kind of packages Description of goodsGross weight(kgs.) 4167.804 4KS)Measurement(m 3)47.944CHIN A GRANITE(G485 ROUGH BLOC(1 X 40' CONTAINER CPIU 22548NO 36REGARDING TRANSHIPMENTFreight and charge s sINFORMATION PLEASE CONTACTFREIGHT COLLECTEx. rate Total prepaidPrepaid at(Number of orifreight payableat )SAKA, JAPAN ginal Signed for or cBs/LTHREE(3)Place and date of issue GUANGDONG, CHINA, n behalf of the Master asAgent 应有签名日(SINOTRANSSTANDARD FORM4)95c No. 0123450汇票凭Drawn under ________ S ANWA .... BANK ... .LTD, ... OSAKA信用证 第 号L/C No ................. 41-1.902141-003.日期Dated _______ NOV, 2, .2004按 息 付款Payable with interest @.… 号码 汇票年 月 日No ……发票号 Exchange 见票FIRST of Exchange (Second of exchange being unpaid)pay to the order of BANK . OF CHINA, . GUANGZHOU BRANCH ……或其指定人 付金额 The sum of US DOLLARS EIGHTEEN THOUSAND SIX HUNDRED AND NINTY EIGHT POINT ONE SIX ONLY.To ....THE... .SANWA …一 BANK . 一 一 .LTD. ... NEWYORK .................. CHINA NATIONAL METALS AND MINERALS I/E CORP GUANGDONG BRANCH774 DONG FENG EAST ROAD , GUANGZHOU , CHINASTAMP & SIGNATURE中国，广州Guangzhou , China .一…DEC. 21, 20.04.日后(本汇票之副本未付）At 一…百.卡..生 ........... Sight of this金额 for。
用友U8综合练习题(1)
用友U8综合练习题XX.1 系统管理1.建立新账套（1）账套信息账套号：007；账套名称：北京阳光信息技术有限公司；采用默认账套路径；启用会计期2016年01月；会计期间设置：默认。
（2）单位信息单位名称：北京阳光信息技术有限公司；账套启用日期：2014年1月1日；单位情况：ABC公司是一家工业企业，是一般纳税人，主要从事机械加工业务，职工人数15人；单位地址：华兴市新街358号；法人代表：张建；有外币核算专户；税号：（3）核算类型该企业的记账本位币：人民币；企业类型：工业；行业性质：2007年新会计制度；账套主管：陈明。
（4）基础信息该企业有外币核算，进行经济业务处理时，需要对存货、客户、供应商进行分类。
（5）分类编码方案（6）数据精度该企业对存货数量、单价小数位均为2。
（7）系统启用启用总账系统，启用时间为2016-01-01。
2.财务分工（1）001 陈明角色：账套主管具有系统所有模块的全部权限。
（2）002 王晶角色：出纳具有总账中出纳的所有权限。
（3）003 马方角色：总账会计、应收会计、应付会计。
具有总账系统、应收款管理、应付款管理的全部权限。
（4）004 白雪具有公共单据、公共目录设置、应收款管理、应付款管理、总账、采购管理、销售管理、库存管理、存货核算的全部操作权限。
（5）005 王丽权限同白雪。
XX.2 基础档案1.设置基础档案（1）部门档案（2）人员类别（3）人员档案（4）地区分类（5）客户分类（6）客户档案（7）供应商分类（8）供应商档案XX.3 总账模块2. 基础数据（1）外币及汇率币符：USD；币名：美元；固定汇率：1:8.275。
（2）2016年1月份会计科目及期初余额表相关总账科目、明细科目及其余额注：本科目表是参照2007年开始实施的会计制度科目表。
辅助项期初余额表会计科目：122102 其他应收款——应收个人款余额：借3 800元会计科目：1122 应收账款余额：借157 600元会计科目：2202 应付账款余额：借276 850元会计科目：5001 生产成本余额：借17 165.74元（3）凭证类别（4）结算方式（5）项目目录3. 日常业务处理2016年1月份企业发生的经济业务如下：凭证管理要求：以003马方身份进行填制凭证操作。
外贸制单考试试题
选择题
在外贸制单中，商业发票的主要作用是：
A. 证明货物已装船
B. 作为买卖双方结算的依据（正确答案）
C. 证明货物原产地
D. 作为报关文件
下列哪项不是信用证中常见的条款？
A. 受益人
B. 开证行
C. 货物到达时间（正确答案）
D. 有效期
在海运提单中，通常不会包含的信息是：
A. 发货人信息
B. 收货人信息
C. 货物详细重量
D. 货物零售价格（正确答案）
汇票在国际贸易支付中，其性质属于：
A. 商业信用工具
B. 银行信用工具（正确答案）
C. 政府信用工具
D. 个人信用工具
产地证明书一般由哪个机构出具？
A. 海关
B. 商会或贸促会（正确答案）
C. 保险公司
D. 物流公司
在CIF贸易术语下，货物的风险转移发生在：
A. 签订合同时
B. 货物装运港越过船舷时（正确答案）
C. 货物到达目的港时
D. 买方接收货物时
外贸制单中，关于包装单据的描述，下列哪项是错误的？
A. 描述了货物的包装情况
B. 是海关清关的必要文件
C. 通常不需要显示货物净重（正确答案）
D. 可能包括包装材料、尺寸等信息
下列哪种单据是出口商向银行提交，以请求支付货款的？
A. 商业发票
B. 装箱单
C. 汇票（正确答案）
D. 产地证
在FOB贸易术语下，负责租船订舱并支付运费的是：
A. 卖方
B. 买方（正确答案）
C. 运输公司
D. 保险公司。
外贸制单重点及练习
外贸制单重点及练习《外贸制单与合同》自学指导书一、课程编码及适用专业课程编码：总学时：60学时面授学时：２０学时自学学时：４０学时适用于专业：外贸英语专业（函授专科）二、课程性质《外贸制单与合约》就是外贸英语专业学生的必修课程专业课程。
通过本课程的自学，对外贸业务中单据的基本知识有较深入细致的介绍。
系统地掌控汇票、发票、新秦中等单据的内容及制作方法，为出席外贸课堂教学踢不好基础。
三、本课程的地位和作用《外贸制单与合约》就是研究外贸出口结汇中所须要单据的制作的专业课程。
随着我国对外贸易的不断发展，每天出口货物超过数亿美元，出口结汇就是一项十分关键的工作。
单据制作恰当是否就是出口结汇若想顺利实现的一个关键。
因此，《外贸制单与合约》就是外贸英语专业的一门关键课程。
它具备应用性、理论与课堂教学联系紧密的特点。
本课程主要了解各种单据的促进作用，单据制作的建议，就是一门实际业务的应用领域学科。
四、学习目的与要求通过本课程的自学，应当掌控信用证项下出口单据的种类、促进作用，娴熟制作汇票、发票、装箱单、新秦中、保险单等关键议付单据。
介绍重量单、尺码单、受益人证明等其他有关单据的内容。
为努力学习这门课，自学时应特别注意以下几点：（一）要抓住重点，即应牢固掌握主要、重点、单据及单据的重点项目。
（二）必须著重理论联系实际，注重该课所学科学知识的应用领域。
（三）要有良好的学习方法，可运用比较及联系的学习方法，找出各单据间的不同点和相同点。
五、本课程的学习方法为了努力学习本课程，首先必须具备恰当的自学目的和态度，应属我国社会主义现代化事业而自学。
在自学中要刻苦钻研、踏踏实实。
虚心求教、持之以恒。
在自学中要把握住单据制作的基本建议与原则，把握住各单据的基本概念、关键促进作用、主要内容、着重于特别注意单据各项目的制作建议；必须特别注意各单据间的联系，确切议付时递交的就是完备单据，而不是边缘化的一份单据；必须特别注意各单据间的区别。
《外贸单证》 课程教学大纲-48学时
《外贸单证》课程教学大纲一、课程地位与目标（一）课程地位外贸单证是国际经济与贸易专业必修核心课程。
其课程地位表现在：(1)与前续课程的关系：《外贸单证》的先修课程为《国际贸易实务》等课程。
《国际贸易实务》课程内容主要涉及进出口实际业务的基础专业知识以及实务知识，主要通过进出口合同条款（品名、品质、包装、数量、价格、支付方式、装运、保险、不可抗力、仲裁、违约条款等）的学习使得学生对于进出口工作的实际内容和操作有了知识认知和基本能力，促进学生进一步学习《外贸单证》课程。
(2)与后继课程的关系：《外贸单证》课程使学生具备一定的外贸知识的基础上，掌握外贸单证工作的基本方法和操作技能，具备从事外贸单证工作的基本素质和良好的职业能力，为后继课程《进出口贸易流程综合实训》等打下良好专业知识和实践操作基础，培养学生的综合就业职业能力和关键能力。
（二）课程目标(1) 专业能力目标：培养学生熟练掌握各种结算方式（信用证、托收、汇付）、主要运输方式（海运、空运、多式联运）、常用贸易术语下外贸单证的制作、办理和审核等操作能力，以及根据外贸业务各个环节的需要，处理各种外贸单证问题的能力，同时具备熟知国际惯例、国际商法、国际货物运输、国际保险及国际货款结算等与单证制作相关的知识能力，使学生真正成为掌握国际贸易专业技能高级应用型人才。
(2) 社会能力目标：培养学生一丝不苟的严谨工作作风和善于沟通、团队合作的工作品质，为今后从事外贸单证岗位工作和其他外贸岗位工作奠定扎实基础。
(3) 方法能力目标：培养学生具备外贸业务过程中的单证缮制和处理能力，同时能具备团队合作的能力，并在此基础上迁移到在今后工作中，提高其处理问题、解决问题的能力，以及人际交往协调能力。
二、教学内容与要求（一）项目一：信用证【教学内容】1.信用证知识：信用证概念信用证的特点信用证的流转程序2.实例分析：提供信用证实例进行内容分析解读信用证审核信用证，总结信用证审核要点信用证的修改程序，根据审核的不符点撰写改证函，总结分析改证函撰写的要点【教学要求】了解信用证当事人与合同当事人之间的关系，熟悉信用证内容，能结合贸易合同等文件进行催证、读证、审证、改证，熟悉信用证对单据的一般要求。
制单练习
SWIFT:DHBLHKXXXX
To: BANK OF CHINA SHANGHAI PUDONG BRANCH
L/C No.: 16441688
Dated: 040115
Amount: USD14109.00
PLEASE ADVISE BENEFICIARY THAT WE ISSUED AN IRREVOCABLE DOCUMENTARY CREDIT NO. 16441688 DATED 040115 FOR USD14109.00 (SAY U.S. DOLLARS FOURTEEN THOUSAND ONE HUNDRED AND NINE ONLY) DETAILED AS FOLLOWS:
3. (X)Insurance policy/certificate in2folds for 110% of the invoice value,showing claims pay in china in the currency of the draft, blank endorsed covering ( X ) ocean marine transportation / ( ) air transportation / ( ) overland transportation all risks, war risks as perCICclause.
练习2根据信用证有关要求，缮制发票一份。设发票开票日期为040220。
1)QUANTITIES AND DESCRIPTIONS ARE AS FOLLOWS:
DESCRIPTION QUANTITY UNIT PRICE AMOUNT
BALL PEN:
631 1000 DOZS @USD0.84/DOZ USD 840.00
专题1 单据缮制练习
《国际结算》专题1：单据缮制练习实训1 汇票练习1.请根据以下制单资料缮制汇票ISSUING BANK: DEUTSCHE BANK(ASIA) HONGKONGL/C NO. AND DATE: 756/05/1495988, NOV. 20, 2008AMOUNT: USD19,745.00APPLICANT: MELCHERS (H.K) LTD., RM. 1210, SHUNTAK CENTRE,200 CONNAUGHT ROAD, CENTRAL, HONGKONGBENEFICIARY: CHINA NATIONAL ARTS AND CRAFTS IMP. & EXP. CORP. GUANG DONG (HOLDINGS) BRANCH.WE OPENED IRREVOCABLE DOCUMENTS CREDIT A VAILABLE BY NEGOTIATION AGAINST PRESENTA TION OF THE DOCUMENTS DETAILED HEREIN AND OF THE BENEFICIARY’S DRAFTS IN DUPLICATE AT SIGHT DRAWN ON OUR BANK.INV. NO.: ITBE001121DA TE OF NEGOTIATION: DEC. 20 ,2008凭Drawn under…………………………………………………信用证第号L/C NO………………………………日期Dated……………………………按息付款Payable with interest @....……....% per annum号码汇票金额中国，广州年月日No: ……………Exchange for Guangzhou, China…………………….…………见票日后（本汇票之副本未付）At…………..……. Sight of this FIRST of Exchange (Second of exchange being unpaid)pay to the order of ……或其指定人付金额The sum of此致To…………………………………………………………………………………………练习2、根据以下所给销售合同填制汇票一份，提单的日期为12月8日SALES CONFIRMATIONNO.: 08CAN – 1108DA TE: NOV. 08 ,2008 SELLER：JIANGSU INTERNATIONAL IMP. &. EXP. CORP. LTD.80 ZHONGSHAN ROAD , NANJING, CHINAFAX : 86-025-******** TEL : 86-025-********BUYER：SHEMSY NEGOCE ID CORP.75ROUTE 96570 DARDILLY , FRANCYFAX：33-56-34567891 TEL：33-56-12345678THIS SALES CONFIRMATION IS HEREBY MUTUALL Y CONFIRMED，PACKING：AS PER BUYER’S DEMANDSSHIPPING MARKS: AS PER BUYER’S DEMANDSSHIPMENT：X TO BE MADE（45 DAYS BY SEA AFTER BECEIVED 30% T/TPAYMENT）FROM CHINA PORT TO________（AS BUYER’S DEMANDS）PARTIAL SHIPMENTS AND TRANSSHIPMENT ARE ALLOWED. PAYMENT：X 30% T/T INDEPOSIT ，70% D/P 30 DAYS AFTER SIGHT INSURANCE：______ TO BE EFFECTED BY THE SELLER FOR （）% OF INVOICE V ALUE TO COVER （）RISK AND W AR RISK UPTP （）AS PER THE OCEAN MARINE CARGO CLAUSE AND W AR RISKCLAUSE OF T HE PEOPLE’S INSURANCE COMPANY OF CHINA XTO BE EFFECTED BY THE BUYERSELLER：JIANGSU INTERNA TIONAL IMP. &. EXP. CORP. LTD. ( SIGN A TURE ) BUYER :SHEMSY NEGOCE ID CORP. ( SIGN A TURE )凭不可撤销信用证Drawn under……………………………………Irrevocable L/C No………………日期Dated……………………………按息付款Payable with interest @....……....% per annum号码汇票金额中国，南京年月日No: ……………Exchange for Guangzhou, China…………………….…………见票日后（本汇票之副本未付）At…………..……. Sight of this FIRST of Exchange (Second of exchange being unpaid)pay to the order of ……或其指定人付金额The sum of此致To…………………………………………………………………………………………实训2 商业发票商业发票范例：练习1 根据实训1的练习2所给的销售合同制作商业发票。
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第GP0899号业务之综合制单练习
一、信用证相关资料
……
DOC. CREDIT NUMBER(信用证号码) 20：980625
DA TE OF ISSUE出票日期31C: 080428
……
DA TE AND PLACE OF 31D:120915 PLACE IN CHINA
EXPIRRY:
APPLICANT（申请人）进50：KEVIN FOOTWEAR INC.
NO.12 CAT ROAD, NEW YORK,U.S.A BENEFICIARY （受益人）出59：FUJIAN GONGPING I/E CORP.
NO 5.RENMIN RD., FUZHOU, P.R, CHINA AMOUNT （总额）32B: CURRENCY USD AMOUNT 145，920.00
A V AILABLE WITH/BY （向押汇）41D: ANY BANK IN CHINA BY NEGOTIATION DRAFTS AT 汇票付款期限42C: AT 30 DAYS AFTER SIGHT
DRAWEE 付款人，受票人42A: BANK OF CHINA, NEW YORK
……
PORT OF LOADING装货港: 44E: XIAMEN, CHINA
PORT OF DISCHARGE卸货港44F: NEW YORK, USA
DESCRIPTION OF GOODS货物名称44D: PAC BOOTS PACKING IN CARTONS AND 60
PAIRS PER CARTON. AS PER ORDER NO. 8778
ART. NO. QUANTITY UNIT PRICE AMOUNT
5001 4 800 PAIRS USD 15.60/PAIR 74 880.00
5002 4 800 PAIRS USD 14.80/PAIR 71 040.00
AT CFR NEW YORK,U.S.A
DOC. REQUIRED需求46A:＋SIGNED COMMERCIAL INVOICE IN
QUADRUPLICATE一式四份
CERTIFING THE GOODS ARE CHINESE ORIGIN AND
SEPERATING THE CFR V ALUE.
＋FULL SET （3/3）OF CLEAN ON BOARD MARINE BILL
OF LADING MADE OUT TO ORDER OF ISSUING
BANK ,BLANK INDORSED, MARK FREIGHT PREPAID
AND NOTIFY APPLICANT.
＋PACKING LIST IN TRIPLICATE.
……
二、装运及相关资料
1、S/C NO合同号.:GP0899 , DA TE: 120416
2、INV NO.: 12GP0101, DATE: 120626
3、MARKS: 请自编一组国际标准码头
4、G.W. : 17.30KGS/CTN, N.W. : 12.60KGS/CTN, MEAS: 0.13 M3
5、VESSEL’S NAME: APL DENMARK V.140
6、2个40尺柜，CONTAINER NO: APL 63689077/APL63689089
7、B/L DATE: 120704 B/L NO.: 278
8、FREIGHT运费: U.S.D 1,000.00
9、B/L签署人：FUJIA INTERNA TIONAL CARGO CO., FUJIAN,CHINA 张平请根据上述资料制作汇票、商业发票、提单、装箱单。