【免费下载】商业发票装箱单习题
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信用证ISSUING BANK: CYPRUS POPULAR BANK LTD, LARNAKAADVISING BANK: BANK OF CHINA,SHANGHAI BRANCH.SEQUENCE OF TOTAL *27: 1/1FORM OF DOC。
CREDIT *40A:IRREVOCABLEDOC。
CREDIT NUMBER *20: 186/04/10014DATE OF ISSUE 31C:040105EXPIRY *31D:DA TE 040229 PLACE CHINAAPPLICANT *50: LAIKI PERAGORA ORPHANIDES LTD.,020 STRATIGOU TIMAGIA A VE.,6046,LARNAKA,CYPRUSBENEFICIARY *59:SHANGHAI GARDEN PRODUCTS IMP.AND EXP. CO。
,LTD。
27 ZHONGSHAN DONGYI ROAD,SHANGHAI,CHINAAMOUNT *32B:CURRENCY USD AMOUNT 6115。
00POS。
/ NEG。
TOL。
(%)39A:05/05A V AILABLE WITH/BY *41D: ANY BANKBY NEGOTIATIONDRAFT AT … 42C:A T SIGHTDRAWEE *42D: LIKICY2NXXX*CYPRUS POPULAR BANK LTD*LARNAKAPARTIAL SHIPMENT 43P:ALLOWEDTRANSSHIPMENT 43T:ALLOWEDLOADING IN CHARGE 44A:SHANGHAI PORTFOR TRANSPORT TO…。
44B: LIMASSOL PORTLATEST DATE OF SHIP。
44C:040214DESCRIPT. OF GOODS 45A:WOODEN FLOWER STANDS AND WOODEN FLOWERPOTSAS PER S/C NO。
商业发票与装箱单的内容形式以及作用( Commercial In voice & Packi ng List) 商业发票(COMMERCIAL INVOICE )商业发票是出口方向进口方开列发货价目清单,是买卖双方记账的依据,也是进出口报关交税的总说明。
商业发票是一笔业务的全面反映,内容包括商品的名称、规格、价格、数量、金额、包装等,同时也是进口商办理进口报关不可缺少的文件,因此商业发票是全套出口单据的核心,在单据制作过程中,其余单据均需参照商业发票缮制。
内容商业发票的内容一般包括:⑴商业发票须载明发票”(INVOICE )字样;⑵发票编号和签发日期( NUMBER AND DATE OF ISSUE );⑶同或定单号码(CONTRACT NUMBER OR ORDER NUMBER );⑷收货人名址(CONSIGNEES NAME AND ADDRESS );⑸出口商名址(EXPORTERS NAME AND ADDRESS );⑹装运工具及起讫地点( MEANS OF TRANSPORT AND ROUTE );⑺商品名称、规格、数量、重量(毛重、净重)等(COMMODITY , SPECIFICATIONSQUANTITY,GROSS WEIGHT ,NET WEIGHT ETC );⑻包装及尺码(PACKING AND MEASUREMENT );⑼唛头及件数(MARKS AND NUMBERS );⑽价格及价格条件(UNIT PRICE AND PRICE TERM );(11)总金额(TOTAL AMOUNT );(12)出票人签字(SIGNATURE OF MAKER )等。
在信用证支付方式下,发票的内容要求应与信用证规定条款相符,还应列明信用证的开证行名称和信用证号码。
在有佣金折扣的交易中,还应在发票的总值中列明扣除佣金或折扣的若干百分比。
发票须有出口商正式签字方为有效。
全套单证练习六按下列信用证的要求和给定的资料填制:汇票、商业发票、装箱单、提单、普惠制原产地证书、受益人证明。
BASIC HEADER F 01 BKCHCNBJA5XX 9828 707783APPL. HEADER O 700 1917000731 NOSCCATTAXXX 3775 931472 0308010718 N+ BANK OF NOVA SCOTIA, TORONTO,CANADA(BANK NO 8015120)+ TORONTO, ONTARIO, CANADAMT:700 ISSUE OF A DOCUMENTARY CREDITSEQUENCE OF TOTAL :271/1FORM OF DOCUMENTARY CREDIT :40AIRREVOCABLE TRANSFERABLE Documentary Credit Number :20CM0180/6791DATE OF ISSUE :31C070731DATE AND PLACE OF EXPIRY :31D070915 CHINAAPPLICANT :50WENSCO FOODS LTD. ,1191 GREEN LAND STREET,WELL D. COQUITLAM, B. C. ,CANADA, V3K5Z7BENEFICIARY :59HUANGHAI CEREALS, OILS ANDFOODSTUFFS IMP. AND EXP. CORP.NO. 7 HE PING ROADQINGDAO, CHINACURRENCY CODE, AMOUNT :32BUSD10 ,830.00MAXIUM CREDIT AMOUNT :39BNOT EXCEEDINGAVAILABLE WITH... BY... :41 DANY BANK BY NEGOTIATION DRAFTS AT (42)DRAFTS AT 75 DAYS AFTER BILL OFLADING DATE FOR 100 PERCENT OFINVOICE VALUE.DRAWEE :42DTHE BANK OF NOVA SCOTIA, 550WEST GEORGIA ST. ,PO BOX 1752,VANCOUVER, B. C. , CANADA V6B 8P6 PARTIAL SHIPMENT :43PALLOWEDTRANSSHIPMENT :43TALLOWEDLOADING/DISPATCH/TAKING/FROM :44ASHIPMENT FROM NINGBO, CHINAFOR TRANSPORTATION TO (44)TO VANCOUVER, B. C. , CANADA LATEST DATE OF SHIPMENT :44C070831DESCRPT OF GOODS/SERVICES :45AEVIDENCING SHIPMENT OFP.O. NO. 2027950 CARTONS TROPIC ISLE CANNEDMANDARIN ORANGES LS-WHOLESEGMENTS6/2. 84KG AT USD11.40 PER CARTON.FREE ON BOARD NINGBO, CHINA. DOCUMENTS REQUIRED :46ASIGNED COMMERCIAL INVOICE INTRIPLICATE.CERTIFICATE OF ORIGIN FORM A INTRIPLICATEBENEFICIARY'S LETTER OFGUARANTEE STATING THEY WILLREIMBURSE ALL EXPENSES IN CASE OFREJECTION BY CANADIAN FOODINSPECTION AGENCY IN TRIPLICATE.BENEFICIARY CERTIFICATE INTRIPLICATE STATING:1. THE SHIPMENT DOES NOT INCLUDENON-MANUFACTURED WOODDUN-NAGE,PALLETS, CRATING OR OTHERPACKAGINGMATERIALS.2. THE SHIPMENT IS COMPLETELY FREEOFWOOD BARK, VISIBLE PESTS AND SIGNSOFLIVING PESTS.3. ANY ADDITIONAL CAN CODESSHIPPED AREFOR THE BENEFICIARY'S ACCOUNT.FULL SET OF CLEAN ' ON BOARD'OCEAN BILL OFLADING TO THE ORDER OF THE BANK OFNOVA SCOTIA MARKED ' FREIGHTCOLLECT' AND'NOTIFY WENSCO FOODS LTD. ,1191GREEN LANDSTREET, WELL D. COQUITLAM, B.C.,CANADA,V3K5Z7ADDITIONAL CONDITIONS:47AINSURANCE COVERED BY APPLICANT.THIS LETTER OF CREDIT ISTRANSFERRABLE. IF TRANSFERRED,THE DRAFT MUST BE ACCOMPANIED BYA LETTER BY THE BANK EFFECTING THETRANSFER STATING THE NAME OF THETRANSFEREE AND THAT THIS CREDITHAS BEEN TRANSFERRED.THE ADVISING BANK IS THEDESIGNATED TRANSFERRING BANK.THIRD PARTY DOCUMENTS AREACCEPTABLE ONLY IF L/C ISTRANSFERRED. AMENDMENT CHARGES( IF ANY ) WILL BE FOR THEBENEFICIARY'S ACCOUNT IF CAUSE OFAMENDMENT OCCURRED FROM THEBENEFICIARY'S SIDE.IT IS A CONDITION OF THIS LETTER OFCREDIT THAT PAYMENT WILL BEEFFECTED AT MATURITY BUT ONLYUPON RECEIPT OF WRITTENNOTIFICATION FROM THE BUYERSTATING THAT GOODS HAVE PASSEDCANADIAN AUTHORITIES INSPECTION.THE REMITTING BANK/NEGOTIATINGBANK MUST INDICATE ON THEIRCOVERING LETTER TO SCOTIA BANKTHAT ALL DOCUMENTS MUST BEDELIVERED TO THE APPLICANT AGAINSTA TRUST RECEIPT IN ORDER TO OBTAINCLEARANCE OF MERCHANDISE TOSECURE INSPECTION BY CANADIANAUTHORITIES.PAYMENT/ACCEPTANCE OF DRAFTSWILL ONLY BE MADE AFTER RECEIPT OFWRITTEN ADVICE FROM THE APPLICANTSTATING THAT THE MERCHANDISE HASPASSED INSPECTION AND HAS BEENRELEASED FOR SALE IN CANADA BY THECANADIAN AUTHORITIES.IF THE GOODS DO NOT PASSINSPECTION, THEN NOTICE TO THISEFFECT MUST BE GIVEN IN WRITING BYTHE CANADIAN AUTHORITIES WHOMUST PRESENT SAME TO SCOTIA BANK.UPON RECEIPT OF THE REJECTIONNOTICE, THE NEGOTIATINGBANK/REMITTING BANK WILL BEADVISED ACCORDINGLY AND SCOTIABANK'S LIABILITY WILL BECOME NULLAND VOID.PLEASE DIRECT ALL ENQUIRIES ANDFORWARD DOCUMENTS IN ONE LOT (VIACOURIER) TO THE BANK OF NOVASCOTIA, VANCOUVER INTERNATIONALTRADE SERVICES, MALL LEVEL, 650WEST GEORGIA STREET, VANCOUVER,B. C., CANADA V6B 4P6.A DISCREPANCY HANDLING FEE OF USD45. (X) WILL BE ASSESSED BY THE BANKOF NOVA SCOTIA ON EACHPRESENTATION OF DOCUMENTS NOT INSTRICT COMPLIANCE WITH THE TERMSAND CONDITIONS OF THE CREDIT. THISFEE IS FOR THE ACCOUNT OF THEBENEFICIARY AND WILL BE DEDUCTEDFROM THE PROCEEDS WHEN PAYMENTIS EFFECTED, IN ADDITION TO ANY OUTOF POCKET EXPENSES INCURRED BYTHE BANK OF NOVA SCOTIA IN THISCONNECTION.THIS IS THE OPERATIVE INSTRUMENT.DRAFT (S) MUST INDICATE THE NUMBERAND DATE OF THIS CREDIT.CHARGES :71BISSUING BANK CHARGES ARE FOR THEACCOUNT OF THE APPLICANT. ALLOTHERBANK CHARGES INCLUDINGREIMBURSEMENT BANK CHARGES AREFOR THE BENEFICIARY'S ACCOUNT. PERIOD FOR PRESENTATION:48DOCUMENTS MUST BE PRESENTED ATPLACE OF EXPIRATION WITHIN 15 DAYSOFON BOARD DATE OF OCEAN BILL OFLADING AND WITHIN THE L/C VALIDITY CONFIRMATION INSTRUCTION:49WITHOUTTRAILERMAC: BAOOE6EA CHK: 9E5503EE1810NNNN制单参考资料::1.P/O No:20272.Commodity:Tropic Isle Canned Mandarin Oranges LS-Whole Segments3.Specification:6/2.84KG/CTN4.Quantity:950 cartons5.Unit Price:AT USD11.40 Per carton FREE ON BOARD NINGBO, CHINA.6.Packing:in plastic bags of 2.84kgs each then six bags in a carton.7.Shipping per S. S “Wuxi” from NINGBO, CHINA to VANCOUVER, B. C. ,CANADA8.B/L No.:OONB23B/L Date:Aug, 30.20079.Gross WT. :17138KGSNet WT. :16188KGS10.Measurement:18.365M311.INV NO.:CI49020INV Date:Aug., 25.200712.CERTIFICATE OF ORIGIN Reference No.:GZ7/80067/0589装运全套单据:汇票:BILL OF EXCHANGE凭Drawn under信用证第号L/C No.日期年月日dated按息付款Payable with interest @%per annum 号码汇票金额No见票日后(本汇票之副本未付)付AtPay to the order of金额the sum ofTo:商业发票:提单普惠制原产地证书:ORIGINAL受益人证明:BENEFICIARY'S CERTIFICATEDate: WE HRERBY CERTIFY THAT(签章):答案:汇票:BILL OF EXCHANGE凭Drawn under BANK OF NOVA SCOTIA, TORONTO. CANADA信用证第号L/C No.CM0180/6791日期年月日dated JULY,31.2007按息付款Payable with interest @%per annum号码汇票金额No CI49020Exchange for USD USD 10 ,830.00见票日后(本汇票之副本未付)付At75 days after Aug, 30.2007sight of this FIRST of Exchange (Second of exchange being unpaid)Pay to the order of BANK OF CHINA QINGDAO BRANCH或其指定人金额the sum of US DOLLARS TEN THOUSAND EIGHT HUNDRED AND THIRTY ONLY此致To:THE BANK OF NOVA SCOTIA,550 WEST GEORGIA ST. ,PO BOX 1752,VANCOUVER, B. C. , CANADA V6B 8P6(签章)商业发票:提单:普惠制原产地证书:ORIGINAL受益人证明:BENEFICIARY'S CERTIFICATEDate:Aug 30,2007RE:INV.NO: CI49020 L/C NO.: CM0180/6791 WE HRERBY CERTIFY THAT1.THE SHIPMENT DOES NOT INCLUDE NON-MANUFACTURED WOOD DUNNAGE, PALLETS, CRATING OR OTHER PACKAGING MATERIALS.2.THE SHIPMENT IS COMPLETELY FREE OF WOOD BARK, VISIBLE PESTS AND SIGNS OF LIVING PESTS.3.ANY ADDITIONAL CAN CODES SHIPPED ARE FOR THE BENEFICIARY'S ACCOUNT.HUANGHAI CEREALS, OILS AND FOODSTUFFS IMP. AND EXP. CORP.(签章)。
×××××××××学院2012-2013学年度第一学期期末考试《外贸单证实务》(A)卷考试方式:闭卷命题教师:适用班级:人数:班级:学号:姓名:1、下列单证不属于包装单据的是( )。
A.装箱单B.尺码单C.装货单D.重量单2、针对‘出口的货物是紧缺的原材料产品,市场销路很好;该产品在该国有一定的市场占有率;该进口商是我方长期的客户,商业信誉很好’这种业务应申请采用()支付。
A .保兑L/CB .光票L/C C .跟单L/CD .备用L/C3、信用证是基于( )进行的国际结汇方式。
A .国家信用B .商业信用C .公司信用D .银行信用4、出口商委托货代办理租船订舱时,出口商填写的是()。
A.装船单B.托运单C.订舱委托D.租船合同5、信用证申请主要体现了( )。
A .开证申请人与开证行之间的契约关系B .开证行与受益人之间的契约关系C .开证申请人与受益人之间的契约关系D .开证行与议付行之间的契约关系6、根据有关规定,企业最迟于货物出运前( )向商检局申请办理一般原产地证。
A.2天B.3天C.4天D.5天7、以下不属于信用证特点的是:()A .信用证是由开证银行承担第一付款责任的书面文件B .开证银行履行付款责任是有限度和条件的C .信用证是一种商业信用D .信用证是一项独立的,自足性的文件8、根据《UCP600》的规定,若信用证中对是否分批装运与转运未予规定,则受益人( )。
A.不可分批装运,也不可转运B.不可分批装运,但可以转运C.可以分批装运,也可以转运D.不可转运,但可以分批装运9、若规定货物见票后30天付款,在汇票付款期限栏则应填写( )。
A .At 30 days after sightB .At 30 days after B/L date,并在汇票上注明提单日期C .At 30 days after drafts dateD .At --- sight10、用集装箱运输时无唛头标记用以表示的英文缩写是( )。
发票练习题将以下几种检验证书名称翻译成中文:SANITARY CERTIFICATE:(),PHYTOSANTTARY CERTIFICATE: ( )VETERINARY CERTIFICATE: ( ) ,FUMIGATION CERTIFICATE: ( )11. 产地证明书是证明商品()或()的文件。
我国官方出具的产地证明书主要分()和()。
12. 澳大利亚和新西兰两国防疫当局规定,木箱包装和木制品货物都需要凭(),否则,木箱和木制品在货物到港后将被拆除烧毁。
13. 普遍制产地书原产地标准栏目应根据货物原料进口成分的比例填制,如商品出口至欧盟、日本且含进口成分担符合原产地标准,原产地标准栏目应填入的字母代码()。
14. 一般原产地证明书的第10栏(NUMBER AND DATE OF INVOICE)填完后,即表示该证明书填写完毕,应在第()项用“()”符号打成横线表示结束。
15. 去外汇管理举办理出口收汇核销时,外汇管理局在出口收汇核销单的()栏加盖已核销图章。
16. 全球有30个普遍优惠关税给惠国。
除了()、()和()外,共有27个国家给予我国出口商品普遍优惠关税待遇。
我国向这些给惠国出口货物时,可提交()。
17. 发票的收货人又称发票抬头,如信用证没有指定,通常应填写()。
20. 出口企业于报关后90天内,将出口报关单、出口收汇核销单()和发票交外汇管理具备案。
二、判断题(如为正确陈述,在括号中打“√”,如为错误陈述,在括号中打“×”)1.()进口布料剪裁缝制为服装后再出口至日本,因为布料是进口的,所以不能申请办理普惠制产地证格式A.2.()出口收汇核销单出口退税专用联的货币总价可以填写结汇后的人民币金额。
3.()出口收汇核销单上的出口企业公章必须盖在中缝,海关的验讫章不必盖在中缝。
4.()信用证上规定货物数量可以伸缩5%,未对金额作此规定,则发票金额可以超过信用证的总金额。
项目练习二:出口托运单证.一、基础知识题(一)选择题:1、以下哪种单据不属于发票类( )A. 花色搭配单B. 海关发票C. 领事发票D. 形式发票2、包装单据一般不应显示货物的(),因为进口商把商品转售时只要交付包装单据和货物,不愿泄漏其购买成本。
A、品名、总金额B.单价、总金额C.包装件数、品名D.品名、单价3、发票上的货物数量应与信用证一致,如信用证在数量前使用“约”、“大约”字眼时,应理解为:()A、货物数量有不超过5%的增减幅度。
B、货物数量有不超过10%的增减幅度C、货物数量有不超过3%的增减幅度D、货物数量不得增减5、信用证要求提供厂商发票的目的是:()A.查验货物是否已经加工生产B.核对货物数量是否与商业发票相符C.检查是否有反倾销行为D.确认货物数量是否符合要求7、信用证中规定“PACKING LIST IN FIVE COPIES”,则受益人提交的装箱单的份数为()A. 5份副本B. 1份正本4份副本C. 不需要提交正本D. 5份正本至5份副本8、一般情况下,商业发票的金额应与()一致。
A.合同金额B. 信用证金额C.保险金额D. 实际发货金额9、海关发票是由()制定的一种特殊发票格式。
A.出口方B. 进口方C.出口国海关D.进口国海关10、下列哪点不是商业发票的作用()A.是进出口报关完税必不可少的单据B. 是全套单据的核心C. 是结算货款的依据D. 是物权凭证(二)判断题:1、如果合同和信用证中均未规定具体唛头,则填写发票时,“唛头”一栏可以空白不填。
( )2、信用证要求PACKING LIST TO BE MADE OUT IN NEUTRAL FORM,则装箱单中不能显示出具人名称。
()3、商业发票上的货物描述应详细,而装箱单的货物描述只需用商品品名。
()8、装箱单的主要作用是补充商业发票内容的不足,便于买方掌握商品的包装、数量及供进口国海关检查和核对货物。
()9、商业发票的日期应早于提单的日期。
()10、除非信用证另有规定,商业发票必须由信用证的受益人开立。
()二、操作题:1、按以下材料缮制商业发票:ISSUING BANK:TOKYO BANK LTD.,TOKYOL/C NO.: 9426DATE OF ISSUE :010615APPLICANT: SAKA INTERNATIONAL FOOD CO.26 TORIMI-CHO NISHI – PU, NAGOYA 546, JAPANBENEFICIARY: NINGBO NATIVE PRODUCTS CO. NO.115 DONGFENG ROAD, NINGBO, CHINALOADING IN CHARGE: NINGBO, CHINAFOR TRANSPORTION TO: NAGOYA, JAPANDESCRIPTION OF GOODS:20M/T FRESH BAMBOO SHOOTS AT CIF NAGOYA USD 1080.00 PER M/T AND 30 M/T FRESH ASPARAGUS AT CIF NAGOYA USD1600.00 PER M/T AS PER CONTRACT NO. NP94051DOCUMENTS REQUIRED:+COMMERCIAL INVOICE IN TRIPLICATE AND CERTIFY THAT THE GOODS ARE OF CHINESE ORIGIN.……….SHIPPING MARKS : NO MARKS制作发票的日期: 2001年6月19日------------------------------------------------------------------------------------------------------------------------------COMMERCIAL INVOICETo: Date:Invoice No:Contract No:From: to: Letter of credit No:Issued by :Marks & NumbersQuantities and DescriptionsUnit PriceAmount---------------------------------------------------------------------------------------------------------------------------------2、按以下材料缮制装箱单:ISSUING BANK: THE HONGKONG AND SHANGHAI BANKING CORPORATION,HONGKONGL/C NO.: CMD 20808APPLICANT: HONGKONG ABC COMPANYNO.18 BUILDING BROADSTONE STREET, HONGKONG , CHINABENEFICIARY: NINGBO SHANYA IMP& EXP CO.NO. 12 ZHISHAN ROAD, NINGBOCOVERING: FROZEN SOYABEANS 10M/T CIF HONGKONG USD 920.00 PER M/T FROMNINGBO TO HONGKONGPACKING: IN 5 SEAWORTHY CARTONS SIZE IS 30CM*30CM*40CM/CTN NET WIGHT: 20KGS PER CARTON GROSS WEIGHT: 21KGS PER CARTONINVOICE NO.: SY22 INVOCE DATE : APR. 15, 2000CONTRACT NO.: SYA2000663PACKING LISTDate:Invoice No.:Contract No.:Weight Marks &NumbersDescriptions Quantity PackagesNetGrossMeasurement---------------------------------------------------------------3.发票改错天津体育用品进出口公司向日本的tokyo keyboard distributer出口一批足球,该公司在货物出运后利己着手制单结汇,请根据以下的信用证内容审核并修改其制作的商业发票。
Name of issuing bank: the mitsui bank ltd., Tokyo, 15 marunouche 3- chomePlace and dater of issue: 3 march, 1999,Tokyo, japanTo: Tianjin sporting goods imp. & exp. Corp.68 yentai street, Tianjin, chinaThis credit is advised through bank of china, 50 yentai street, Tianjin, china.Dear sirs,By order and for account of Tokyo keyboard distributer, 12-14 monmachi 3-chome, Tokyo, japan. We hereby issue an irrevocable documentary credit no. 901026 for usd5600.00(say is dp;;ars five thousand six hundred only) to expire on 30, june ,1999 in china available with any bank in china by negotiation against beneficiary’s drafts at sight drawn on us and the documents detailed herein, marked with “*”*commercial invoice in triplicate visaed by the chamber of commerce certifying goods origin*full set 2/2 originals clean on board marine bill of lading made out to order and blank endorsed marked freight prepaid notifying Tokyo keyboard distributer,12-14 monmachi 3- chome, Tokyo, japan.*packing list in triplicate*certificate of origin in china*insurance policy or certificate covering all risks and war risks for 110% of the invoice value stipulating claim, if any, to be payable in currency of the draft.*certificate of weight in triplicate*certificate of analysis in triplicate evidencing shipment of 1600pcs gbw32p football usd3.50/pc cif Tokyo as per s/c no. tsg0215Shipping marks:TTK/TOKYO/NO.1-520Shipment from Tianjin port to Tokyo not later than 16, june, 1999Partial shipment: allowedTransshipment: not allowedDocument to be presented within 15 days after the date of the transport documents but within the validity of the credit.We hereby engage with drawers and/or bona fide holders that drafts and negotiated in conformity with the terms of credit will be fully honoured on presentation.Instructions to the advising bank:Please advise the credit to the beneficiaryThe number and the date of the credit must be quoted on all documents required.Please acknowledge receipt.Reimbursement: the negotiating bank is authorized to claim reimbursement on the mitsui bank ltd., newyork by telex. All drafts and documents must be sent to us by airmail.Yours faithfully,The mitsui bank ltd,., TokyoSignature:Tianjin sporting goods imp. & exp. Corp.68 yentai street, Tianjin, chinaTO MESSERS;Tokyo KEYBOARD DISTRIBUTER, INVOICE NO.: TS9901212-14 MONMACHI,3-CHOME INVOICEDATE:JUE 12,1999TOKYO, JAPAN L/C NO:901026S/C NO: TSG0205 TRANSPORT DETAILSFROM TIANJIN PORT TO TOKYO BY VESSELMARKS & NOS. DESCRIPTION QUANTITY UNIT PRICE AMOUNT TK GBW 32P FOOTBALL 1600PCS USD3.5/PC USD5600.00 TOKYONO.1-520TOTAL: US DOLLARS FIVE THOUSAND SIX HUNDRED ONLY.受益人签章。