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:

1、信用证

ADVISING BANK: BANK OF CHINA, ANHUI BRANCH

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 306

TUNXI ROAD, HEFEI, ANHUI, CHINA

A/C NO.: 6018090000-185

APPLICANT: HOP TONG HAI (PTE) LTD.

BLK 15, NORTH BRIDGE ROAD

#04-9370 BARCELONA SPAIN 100032

FAX: 2953397

AMOUNT: USD37850.00

UNITED STATES DOLLARS THIRTY SEVEN THOUSAND EIGHT HUNDRED AND FIFTY ONL Y.

PARTIAL SHIPMENT: NOT ALLOWED

TRANSHIPMENT: ALLOWED

SHIPMENT FROM CHINA TO BARCELONA W/T A T HONG KONG

LATEST SHIPMENT DATE: 7 APR. 2005

THIS CREDIT IS A VAILABLE WITH THE ADVISING BANK BY NEGOTIATION AGAINST PRESENTA TION 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 W AR 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 DA TE 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 USD

5.00 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 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 SIGNA TURES

2、其他信息

（1）PACKING INFORMATION

Commodity &specification No of packages Total gross

weight

Total net weight measurement

100% COTTON

OVERALLS

250CTNS 5750KGS 5250KGS 24 M3

100% COTTON

SHIRTS

60CTNS 1980KGS 1860KGS 4M3

100% COTTON

SINGLETS

4CTNS 248KGS 240KGS 1M3 TOTAL 314CTNS 7978KGS 7350KGS 29.000M3（2）SHIPPING MARKS:

C.T.H

BARCELONA

NO.:1-314

（3）DATE OF SHIPMENT: MARCH 31, 2005

VESSEL NAME AND VOYAGE NO.: TIANSHUN V. 138