制作商业发票(答案)

外贸单证操作模拟题一、制单操作 （80分）2009年8月1日，上海进出口贸易公司与加拿大YIYANG TRADING CORPORA TION 反复磋商，最后签订如下出口合同：2009年9月1日，上海进出口贸易公司收到中国银行上海分行国际业务部的信用证通知函，告知YIYANG TRADING CORPORA TION已经通过NA TIONAL PARIS BANK，CANADA开来信用证。

信用证内容如下：补充资料如下：（1）INVOICE No.：XH051111（2）INVOICE DATE：OCT.01,2009（3）PACKING：G．W：2.5kgs/CTNN．W：2.0kgs/CTNMEAS：0.02CBM/CTNPACKED IN ONE CTN OF 100 DOZS EACHTOTAL ONE 20’CONTAINER/No. COSU 112244（4）H．S．CODE：6302.5900（5）VESSEL：NANGXING V.88（6）B/L No.：COSC052860（7）B/L DATE：Oct.20, 2009（8）INSURANCE：USD965（9）POLICY No：SH051012（10）REFERENCE No.：T200910819（11）FREIGHT：USD1100（12）注册号：7895478966（13）证书号：580511478（14）报检单编号：896541231（15）报检单位登记号：12345Q（16）生产单位注册号：1234555897（17）投保单编号：TB0562311（18）上海进出口贸易公司海关注册号：0387124666（19）人民币账号：RMB061222（20）外币账号：WB68432144（21）海关编号：7896866423（22）境内货源地：上海（23）生产厂家：上海毛巾厂【工作任务1】制作商业发票（20分）【工作任务2】制作汇票（40分）2009年11月5日，外贸单证员根据信用证和商业发票制作如下汇票：（2）托收项下的汇票【工作任务3】制作普惠制原产地证（20分）2009年10月15日，外贸单证员根据信用证和商业发票制作如下普惠制原产地证：二、审单操作 （20分）根据前面第一大题和以下业务背景资料，完成相关操作。

案例：制作商业发票根据以下相关信息制作商业发票: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 306TUNXI ROAD, HEFEI, ANHUI, CHINAA/C NO.: 6018090000-185APPLICANT: HOP TONG HAI (PTE) LTD.BLK 15, NORTH BRIDGE ROAD#04-9370 BARCELONA SPAIN 100032FAX: 2953397AMOUNT: USD37850.00UNITED STA TES DOLLARS THIRTY SEVEN THOUSAND EIGHT HUNDREDAND FIFTY ONL Y.PARTIAL SHIPMENT: NOT ALLOWEDTRANSHIPMENT: ALLOWEDSHIPMENT FROM CHINA TO BARCELONA W/T A T HONG KONGLATEST SHIPMENT DA TE: 7 APR. 2005THIS CREDIT IS A V AILABLE WITH THE ADVISING BANK BY NEGOTIATION AGAINST PRESENTATION 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 WAR 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 DATE 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 USD5.00 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 DA TE 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 INFORMA TIONC.T.HBARCELONANO.:1-314（3）DATE OF SHIPMENT: MARCH 31, 2005VESSEL NAME AND VOY AGE NO.: TIANSHUN V. 138具体制作商业发票如下：ANHUI CHEMICALS IMP. & EXP. CO. LTD.JIN AN MANSION 306, TUNXI ROAD, HEFEI, ANHUI, CHINACOMMERCIAL INVOICETo: HOP TONG HAI (PTE) LTD.BLK 15, NORTH BRIDGE ROAD#04-9370 BARCELONA SPAIN 100032 Invoice No.: AXAO2C3-0474 Invoice Date:MAR. 18, 2005 S/C No.: 02EC301302S/C Date:JAN. 26TH, 2005From: SHANGHAI To: BARCELONA W/T AT HONG KONG Letter of Credit No.: 211LC200116Issued By: BANK OF CHINA, BARCELONATOTAL: 1325 DOZS USD38975.00SAY TOTAL: UNITED STA TES DOLLARS THIRTY EIGHT THOUSAND NINE HUNDRED AND SEVENTY FIVE ONL Y.ANHUI CHEMICALS IMP. & EXP. CO. LTD.+++++++++IN 1 ORIGINAL AND 3 COPIES案例：制作装箱单根据以下信息制作装箱单：2、商业发票ANHUI CHEMICALS IMP. & EXP. CO. LTD.JIN AN MANSION 306, TUNXI ROAD, HEFEI, ANHUI, CHINACOMMERCIAL INVOICETo: HOP TONG HAI (PTE) LTD.BLK 15, NORTH BRIDGE ROAD#04-9370 BARCELONA SPAIN 100032 Invoice No.: AXAO2C3-0474 Invoice Date:MAR. 18, 2005 S/C No.: 02EC301302S/C Date:JAN. 26TH, 2005From: SHANGHAI To: BARCELONA W/T AT HONG KONG Letter of Credit No.: 211LC200116Issued By: BANK OF CHINA, BARCELONATOTAL: 1325 DOZS USD38975.00SAY TOTAL: UNITED STA TES DOLLARS THIRTY EIGHT THOUSAND NINE HUNDRED AND SEVENTY FIVE ONL Y.ANHUI CHEMICALS IMP. & EXP. CO. LTD.+++++++++IN 1 ORIGINAL AND 3 COPIES现制作装箱单如下：ANHUI CHEMICALS IMP. & EXP. CO. LTD.JIN AN MANSION 306, TUNXI ROAD, HEFEI, ANHUI, CHINAPACKING LISTTo: HOP TONG HAI (PTE) LTD.BLK 15, NORTH BRIDGE ROAD#04-9370 BARCELONA SPAIN 100032 Invoice No.: AXAO2C3-0474 Invoice Date:MAR. 18, 2005 S/C No.: 02EC301302S/C Date:JAN. 26TH, 2005From: SHANGHAI To: BARCELONA W/TAT HONG KONGLetter of Credit No.: 211LC200116Date of Shipment: MAR. 31, 2005SAYTOTAL:THREE HUNDRED FOURTEEN CARTONS ONLY.ANHUI CHEMICALS IMP. & EXP. CO. LTD.+++++++++IN ONE ORIGINAL AND TWO COPIES。

商业发票制作试题及答案一、单选题（每题2分，共20分）1. 商业发票中通常不包含以下哪项信息？A. 发票号码B. 货物描述C. 货物重量D. 付款条件答案：C2. 以下哪项不是商业发票上必须显示的信息？A. 卖方名称B. 买方名称C. 货物数量D. 货物颜色答案：D3. 商业发票中货物描述应该包含哪些内容？A. 货物名称B. 货物规格C. 货物型号D. 所有以上选项答案：D4. 商业发票的货币单位通常是什么？A. 美元B. 欧元C. 人民币D. 根据交易双方约定答案：D5. 商业发票上的价格条款通常指的是什么？A. 货物的单价B. 货物的总价C. 货物的运输方式D. 货物的付款方式答案：C6. 以下哪项信息通常不会出现在商业发票上？A. 发票日期B. 交货日期C. 付款截止日期D. 货物的生产日期答案：D7. 根据国际贸易惯例，商业发票的制作应该遵循哪些原则？A. 准确性B. 完整性C. 简洁性D. 所有以上选项答案：D8. 商业发票上的价格条款中，FOB代表什么？A. 离岸价B. 到岸价C. 运费和保险费付至D. 边境交货价答案：A9. 商业发票的制作者通常是谁？A. 卖方B. 买方C. 运输公司D. 银行答案：A10. 商业发票上通常不包含以下哪项信息？A. 货物的HS编码B. 货物的包装方式C. 货物的尺寸D. 货物的保质期答案：D二、多选题（每题3分，共15分）1. 商业发票上必须包含以下哪些信息？A. 卖方名称和地址B. 买方名称和地址C. 发票号码和日期D. 货物的HS编码答案：ABC2. 商业发票上的价格条款可能包括哪些？A. EXWB. CIFC. DDPD. FOB答案：ABCD3. 商业发票上货物描述应该包含哪些内容？A. 货物名称B. 货物规格C. 货物型号D. 货物数量答案：ABCD4. 商业发票的制作需要注意哪些事项？A. 信息的准确性B. 信息的完整性C. 信息的简洁性D. 信息的保密性答案：ABC5. 商业发票上付款条件可能包括哪些？A. 预付款B. 货到付款C. 信用证支付D. 承兑汇票答案：ABCD三、判断题（每题2分，共10分）1. 商业发票是卖方发给买方的货物销售凭证。

形式发票PROFORMA INVOICE又称预开发票或估价发票，是进口商为了向其本国当局申请进口许可证或请求核批外汇，在未成交前，要求出口商将拟出售成交的商品名称、单价、规格等条件开立的一份参考性发票。
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：

4．4 制单练习练习1 根据所给销售合同制作商业发票。

注该批货最终运往法国马赛港。

SALES CONFIRMATION NO.: 03CAN-1108DATE: NOV.08, 2004THE SELLER: JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD.80 ZHONGSHAN ROAD, NANJING, CHINAFAX:86-025-******** TEL: 86-025-********THE BUYER: SHEMSY NEGOCE ID CORP.75 ROUTE 96570 DARDILLY, FRANCEFAX :33-56-12345678 TEL: 33-56-12345678BUYER’S ORDER NO.:FE021GTHIS SALES CONFIRMATION IS HEREBY MUTUALLY CONFIRMED, TERMS AND CONDITIONS ARESHIPPING MARKS:AS PER BUYER’S DEMANDSSHIPMENT: X TO BE MADE (45 DAYS BY SEA AFTER RECEIVED 30% T/TPAYMENT ) FROM CHINA PORT TO (AS BUYER’S DEMANDS) PARTIAL SHIPMENTS ANDTRANSHIPMENT TO BE ALLOWED.PAYMENT: X 30% T/T IN DEPOSIT, 70% D/P AT SIGHTINSURANCE: TO BE EFFECTED BY THE SELLER FOR ( ) % OF INVOICE VALUE TOCOVER ( ) RISK AND WAR RISK UPTP ( ) AS PER THE OCEANMARINE CARGO CLAUSE AND WAR RISK CLAUSE OF THE PEOPLE’S INSURANCE COMPANYOF CHINA X TO BE EFFECTED BY THE BUYERSELLER : JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD. BUYER: SHEMSY NEGOCE ID CORP.JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD.80 ZHONGSHAN ROAD, NANJING, CHINA练习2 根据信用证有关要求，缮制发票一份。

学习情境一走进外贸单证一、单项选择题1、D2、C3、B4、B5、C二、多项选择题1、ACD2、ABCD3、ABCDE4、ABCDE5、CDE三、判断题1、√2、√3、×4、×5、√四、案例分析题1、分析：银行有权拒收单据和拒绝付款。

保险单的签发日期应该早于提单日，但本案例提单的签发日期为7月15日，保险单的提单的签发日期为7月15日，保险单的签发日期为7月16日为7月16日，所以银行有权拒收单据和拒绝付款。

2、分析：银行有权拒收单据和拒绝付款。

因为信用证明确规定商业发票必须手签，而A公司显然构成了不符点，因此银行有权拒收单据和拒绝付款。

学习情境二外贸合同的缮制一、单项选择题1、C2、C3、B4、D5、A6、D7、A8、A9、B 10、D11、C 12、B 13、C二、多项选择题1、ABCD2、ABD3、BD4、ABCD5、ABCD三、判断题1、×2、√3、×4、√5、×6、√7、×8、×9、√10、×四、操作题略学习情境三信用证的开立、审核和操作一、单项选择题1、D2、D3、D4、A5、A6、B7、D8、A9、D 10、A 11、C 12、A二、多项选择题1、ABCD2、ACD3、ABCD4、AD5、ABC6、AC7、BCD三、根据合同审核下列信用证，指出其中不符点来并阐述修改意见。

信用证审核结果学习情境四发票的认知与制作一、单项选择题1、A2、D3、D4、A5、D6、A7、D二、多项选择题1、ABCD2、ABD3、ADE4、AB三、（一）根据合同及信用证相关内容，制作商业发票。

（二）根据以下所给信用证及补充资料制作商业发票。

学习情境五包装单据的认知与制作一、单项选择题1、B2、B3、C4、A5、A6、A二、多项选择题1、ACD2、ABCD3、AC三、根据以下信用证和补充资料缮制装箱单。

学习情境六国际货物运输单证的认知与填制一、单项选择题1、A2、B3、B4、B5、A6、A 2、C 3、B 4、A 5、A二、判断题1、×2、√3、×4、×5、√三、案例分析题1、空白抬头空白背书2、可以，通过背书方式转让3 、ABC IMP ＆EXP CO. LTD 4、不四、操作题学习情境七货物运输保险单据的认知与制作一、单项选择题1、D2、C3、A4、C5、C二、判断题1、√2、×3、√4、√5、×三、案例分析题1、赔偿，保险公司负责由于罢工直接导致的货物损失，对于间接的损失不负责赔偿。

金额Amount
问题8: 本业务案例中，如果STYLE NO. L357装运数量为2250PCS ，STYLE NO. L358装运数量为2450PCS，开证行以货超装 为不符点拒付，请问开证行拒付理由成立吗？为什么？
金额Amount
问题8: 本业务案例中，如果STYLE NO. L357装运数量为2250PCS， STYLE NO. L358装运数量为2450PCS，开证行以货超装为不 符点拒付，请问开证行拒付理由成立吗？为什么？
金额Amount
问题1:
如果信用证中规定： 数量：ABOUT 10000PCS; 单价：USD1.00/PC，FOB SHANGHAI, CHINA 金额：USD10000.00
请问，根据信用证条款，受益人允许装运货物的数量为多少？
金额Amount
问题1: 如果信用证中规定：
数量：ABOUT 10000PCS; 单价：USD1.00/PC，FOB SHANGHAI, CHINA 金额：USD10000.00 请问，根据信用证条款，受益人允许装运货物的数量为多少？
金额Amount
3．“约”或“大约”用于信用证金额或信用证规定的数量或单价时，应解 释为允许有关金额或数量或单价有不超过10%的增减幅度。 （UCP600 Art.30a）
注意：UCP600规定的“约” 或“大约”仅限于“About”和 “Approximately”，使用“Circa”等类似意义的词时，不适用本条款。
答案1：9000-11000PCS
金额Amount
问题2:
如果信用证中规定： 数量：ABOUT 10000PCS; 单价：USD1.00/PC，FOB SHANGHAI, CHINA 金额：USD10000.00

（十）唛头及件号（Marks and Numbers): 发票的唛头按照信用证或合同的规定填写，并与托运单、提单等单据唛头保
持一致，如果货物为裸装货或散装货，可填写“N/M”.
（十一）货物描述（Description of goods) 发票中的货物描述必须与信用证规定的一致，但并不要求如同镜子反射那样
名称和地址 （二）发票名称：
发票名称必须用粗体标出“COMMERCIAL INVOICE”或“INVOICE”
（三）发票抬头人名称和地址（Messrs) 但采用信用证支付货款时，如果信用证上有指定抬头人，则按照来证规定制
单，否则一般情况下填写开证申请人的名称和地址，但采用托收方式时，填写合 同买方的名称和地址，填写时名称和地址应放在不同行。
❖ 知识链接
❖ 在实际装运时，如果信用证金额有余额，可在发票金额制单结汇， 但是如果信用证金额不够，在交货时可作如下处理：
❖ 第一种情况：发票金额比信用证金额多一点（如多4美元），可 在发票上加注“Written off USD4,net proceed USD10000,00美 元。
❖ 第二种情况：发票金额比信用证金额多一些，（如40美元），可 在发票上加注“Less USD40.00，net proceed USD10000美元。
❖ 第三种情况：发票金额比信用能够证金额多许多（如4000美元）， 则须征得进口商和开征行同意，才可以按照发票的实际金额制单；
（十五）发票上加各种证明 国外来证有时要求在发票上加注各种费用金额、特定号码、有关证明
句，一般可将这些内容打在发票商品栏以下的空白处，大致有以下几种： 1. 加注运费、保险费和FOB 金额。 2. 注明特定号码。如进口证号、配额许可证号码等。 3. 缮打证明句。如，出口澳大利亚享受GSP 待遇，往往要求加注 “发展中国家声明”；有些来证要求加注非木质包装证明句等。 例如：We hereby certify that the above goods are of Chinese origin（证明原产地） 4. 但也有来证要求过分苛刻，如来证要求卖方在列出一系列详细费 用包括成本、海洋运费、内陆运费、包装费、银行费、外包装费、 码头和港口费、转运费以后，再给出CFR价的总额。对如此要求应 根据实际情况考虑是否接受，如果难以办到，就应及时要求对方 修改条款。

2、出票人名称与地址—59栏目 必须在表面上看似由受益人出具（第三十八条另有规
定者除外）。（UCP600 第18条a款i）
发票的出票人有两种表示方式： 一是发票的信头直接显示出口商名称； 二是由出口商在发票上进行签署。
任务1： 第一步 制作商业发票
ZHEJIANG LIFANG DOWN PRODUCTS CO., LTD.
FROM SHANGHAI, CHINA TO LONDON, U.K. VIA HONGKONG
任务1： 第一步 制作商业发票
From: SHANGHAI, CHINA L/C No.: Date of Issue:
To:
Issued By:
SOUTHAMPTON U.K.
任务1： 第一步 制作商业发票
1、发票名称(ISBP745)——46A栏目
L/C: Invoice 允许: Invoice, Commercial Invoice, Customs
Invoice, Consular Invoice, Tax Invoice, Final Invoice and so on. 禁止: Provisional Invoice, Pro forma Invoice
【任务分解】
任务3：制作和申领普惠制产地证格式A
牛峰根据信用证、商业发票和装箱单，制作和申领 符合信用证要求的普惠制产地证格式A。
导入项目
【任务分解】
任务4：制作投保单，办理保险单
5月21日，牛峰根据信用证、商业发票、装箱单和相 关信息，制作投保单，办理投保和保险单。
导入项目
【任务分解】
任务5：制作汇票
四、商业发票
1、含义 商业发票是出口方向进口方开具的载有交易货物

PAYMENT： THE BUYER SHOULD OPEN THROUGH A BANK ACCEPTABLE TO
THE SELLER AN 100% IRREVOCABLE L/C PAYABLE AT 30 DAYS AFTER
SIGHT DRAFT TO REACH THE SELLERS BEFORE DEC.1, 2008 AND VALID
INSTRUCTIONS
78 :
+REIMBURSENENT IS SUBJECT TO ICC URR525
+PROVIDED THAT THE TERMS AND CONDITIONS OF THIS CREDIT ARE
COMPLIED
WITH PLEASE REIMBURSE YOURSELVES FROM ABOVE REIMBURSEMENT BANK
W3301
1200 PCS USD 5.30/PC 12720.00
W3001
USD 4.50/PC USD
5400.00
TOTAL：
3600 PCS
USD
18120.00
TOTAL AMOUNT IN WORDS： SAY U.S. DOLLARS EIGHTEEN THOUSAND ONE
HUNDRED AND TWENTY ONLY
MSG USER REF. 108:
INFO. FROM CI 115:
SEQUENCE OF TOTAL *27 : 1/1
FORM OF DOC. CREDIT *40A : IRREVOCABLE
DOC. CREDIT NUMBER *20 : TK0842
DATE OF ISSUE

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外贸单证实务教材技能检测参考答案目录项目一单证业务入门 (1)任务二制作单证前的准备工作 (1)项目二信用证方式下的出口单证工作 (4)任务一认识和审核信用证 (4)任务二制作商业发票和装箱单 (5)任务三制作托运单证 (21)任务四制作出口报检单证 (23)任务五制作出口报关单证 (24)任务六申领原产地证明书 (28)任务七填制投保单证，审核保险单 (34)任务八审核提单、制作并发送装运通知 (37)任务九制作其他证明 (48)任务十制作汇票 (51)任务十一单证交付与归档 (54)项目三信用证方式下的进口单证工作 (56)任务一申请开立信用证 (56)任务二审核单据 (57)任务三填制入境报检单证 (57)任务四填制入境货物报关单 (59)项目四非信用证方式下的出口单证工作 (60)任务一电汇方式下的出口单证工作 (60)任务二托收方式下的出口单证工作 (64)项目一单证业务入门任务二制作单证前的准备工作一、翻译以下出口合同销售合同卖方：合同号码：YH08039 山东银海进出口有限公司日期：2008.12.1中国青岛市金水街51号签约地：中国青岛买方：LINSA PUBLICIDAD, S.A.V ALENCIA, 195 Bajos. 08011 Barcelona, Spain本销售合同是由买卖双方共同商定，买方同意购买，卖方同意出售下列商品，条款如下：包装：一个装1塑料袋，500个装一纸箱，总共26箱唛头：L.P.BARCELONANOS. 1-26装运时间：2009年1月，海运装运港和目的港：从青岛到西班牙巴塞罗那分批装运和转运：允许保险：由买方承担支付条件：买方应通过一家卖方能够接受的银行，开立一份不可撤销职务的即期信用证，信用证于装运月份前30天开抵卖方，在装运后15天在中国议付有效。

卖方买方山东银海进出口有限公司LINSA PUBLICIDAD, S.A.二、根据以下买卖双方往来信函拟写出口销售确认书Sales ConfirmationS/C No.D2001PA100Date: Mar. 10, 2012Signed at Beijing, China The Buyer: Boston Trading Co. Ltd., USAThe Seller: Beijing Light Industrial Products Imp. & Exp. Corp.Beijing, ChinaThe Buyers agree to buy and the Sellers agree to sell the under mentioned goods on terms and conditions as set forth here below:Commodity & Specification: Candles Art. No.501Art. No. 502Quantity: Art. No.501: 375,000pcs. in 15,000 boxes total;Art. No.502: 300,000pcs. in 30,000 boxes total.45,000 boxes totalPacking: In cartons,Art. No.501: 300 cartons containing 50 boxes of 25pcs/boxes each;Art. No.502: 600 cartons containing 50 boxes of 10pcs/boxes each.900 cartons total in a 20 foot container.Unit Price: Art. No.501: USD0.71/box ;Art. No.502: USD0.145/box FOB TianjinTotal Amount: USD15,000.00 only(Say United States Dollars Fifteen Thousand Only)Shipment: From Tianjin to Boston within 45days after the covering L/C is received by the Seller. partial shipments and transhipment are allowed.Insurance: To be covered by the Buyer.Payment: The Buyer should open through a bank acceptable to the Seller an irrevocable L/C payable by draft at sight to reach the seller not later than April 2, 2012,valid for negotiation in Beijing, China till the 15th day after the latest date ofshipment.Shipping Mark: B. T. C.BostonNo. 1-900Art. No.The Buyer The SellerBoston Trading Co. Ltd. Beijing Light Industrial Products Imp.&Exp. Corp三、根据以下资料拟写出口销售确认书Sales ConfirmationS/C No.D2001PA100Date: Apr. 22, 2014Signed at Beijing, ChinaThe Buyer: LK Footwear Inc.No. 876 Walk Rd., Vancouver CanadaThe Seller: Fujian Xinlong I/E Co., Ltd.No. 99 Yan’an Rd., Fuzhou ChinaThe Buyers agree to buy and the Sellers agree to sell the under mentioned goodson terms and conditions as set forth here below:PACKING:packed in 1pair/box , then 6 boxes/cartonSHIPPING MARK: At Seller’s option.TIME OF SHIPMENT:within 90 days after receiving the 30% of contract value by T/T In advance.PORT OF LOADING:Xiamen, China.PORT OF DESTINATION: Vancouver, Canada. Transshipment is allowed and partial shipment is allowed. .INSURANCE: Covered by the buyer.TERMS OF PAYMENT: 30% of proceeds payable by T/T, after the buyer received the advance payment guarantee issued by the seller’s bank for 30% of proceeds; 70% of proceeds payable by T/T against the fax copy of B/L.The Buyers The SellersLK Footwear Inc. Fujian Xinlong I/E Co., Ltd.项目二信用证方式下的出口单证工作任务一认识和审核信用证一、根据合同审核下列信用证，然后用英语向开证申请人写一封信，要求修改信用证，并列出须修改的内容。

11、声明文句及其他内容 Declaration and other contents 12、受益人签章及其他Signature and others 若信用证规定“Signed invoice”或“Manually signed…”等类似词语，则发票必须签章，而且还必 须由发票授权人手签 。
第二节 商业发票的内容及缮制注意事项
案例分析
某出口公司有一批棉布运往欧洲。国外来证所列规格为 94〃×100〃。出口方在缮制商品发票时，误将 94〃打成 92〃，出运后交单，议付行亦未发现。单证寄到国外开证 行后，遭到拒付。经与进口人电传往返交涉，未能解决。 出口公司随后补寄更正商品发票经开证行，但开证行称信 用证有效期已过，不能付款。不得已将货退回，损失了往 返两程的外汇运费。经了解，买方在收到该批船样时，认 为布料手感不够柔软，不易销售，早有毁约意图，正苦于 没有借口。恰巧商品发票上出现一字之差，给买方以可乘 之机，因此坚持拒绝付汇，造成退货。出口公司错在哪里？



1）装箱单（Packing List）
装箱单（Packing List/Packing Slip）又称包装单， 是表明出口货物包装形式、包装内容、数量、质量、 体积或件数的单据。其主要用途是作为海关、进出 口等验货的凭据以及商业发票的补充。装箱单除了 需要按装箱情况详细列明商品包装的具体情况（如 货号、色号、尺寸搭配、毛净重以及包装的尺码） 以外，其他项目内容的填写与发票相同。
第二节 商业发票的内容及缮制注意事项
5、信用证号码及合同号码 L/C No. and Contract No. 如果信用证中援引合同号，则须在发票上同时注明 合同号；如托收等方式则须注明合同号。 6、买方名称和地址 Buyer’s name and address 即发票抬头。通常印就“To”，“Sold to Messrs…” 或者“For Account and Risk of Messrs…”等字样。

题目要求和说明售货确认书SALES CONFIRMATION卖方（Sellers）：Contract No.: 09TG28711 NANJING LANXING CO.,LTD Date：JULY,22,2009 ROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD, NANJING 210005, P.R.CHINA Signed at: NANJING买方（Buyers）：EAST AGENT COMPANY3-72,OHTAMACHI,NAKA-KU,YOKOHAMA,JAPAN231This Sales Contract is made by and between the Sellers and Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below:10% more or less both in amount and quantity allowed TOTAL USD 14580.00 Packing: 10 DOZS PER CARTONDelivery : From NANJING to AKITAShipping Marks: V.HLAS PLAMSC/NO.1-180Time of Shipment: Within 30 days after receipt of L/C. allowing transshipment and partial shipment.Terms of Payment: By 100% Irrevocable Letter of Credit on favor of the Sellers to be available. By sight draft to be opened and to reach China before JULY 30, 2009 and to remain valid for negotiation in China until the 15thdays after the foresaid Time of Shipment.L/C must mention this contract number L/C advised by BANK OF CHINA NANJING BRANCH.TLX: 44U4K NJBC, CN. ALL banking Charges outside China (the mainland of China) are for account of theDrawee.Insurance: To be effected by Sellers for 110% of full invoice value covering F.P.A up to AKITATo be effected by the Buyers.Arbitration All disputes arising from the execution of or in connection with this contract shall be settled amicable by negotiation. In case of settlement can be reached through negotiation the case shall then be submitted toChina International Economic & Trade Arbitration Commission. In Nanjing for arbitration in act with its sureof procedures. The arbitral award is final and binding upon both parties for setting the Dispute. The fee, forarbitration shall be borne by the losing party unless otherwise awarded.THE SELLER: THE BUYER:ISSUE OF DOCUMENTARY CREDIT南京蓝星贸易公司NANJING LANXING CO., LTDROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD, NANJING 210005, P .R.CHINATEL: 025-******* 025-******* FAX: 025-*******COMMERCIAL INVOICETo:EAST AGENT COMPANY3-72,OHTAMACHI,NAKA-KU,YOKOHAMA,JAPAN231Invoice No.:2009SDT009Invoice Date: August,12,2009 S/C No.: 09TG28711 S/C Date:JULY ,22,2009From:NANJING ,CHINATo: AKITA ,JAPAN Letter of Credit No.: LTR0905457Date: JULY ,27,2009TOTAL: 1800DOZS USD 14580.00SAY TOTAL: SAY US DOLLARS FOURTEEN THOUSAND AND FIVE HUNDRED AND EIGHTY ONLY.。

商业发票的缮制根据任务五中的合同、制单资料填写商业发票。

SHANGHAI ANDYS TRADING CO., LTD.SALES CONTRACTTHE SELLER: SHANGHAI ANDYS TRADING CO., LTD. NO. AD13007NO. 126 Wenhua Road, Shanghai,China DATE: MAR. 16, 2013SIGNED AT: SHANGHAI, CHINA THE BUYER: HAZZE AB HOLDINGBOX 1237, S-111 21HUDDINGE, SWEDENThis contract is made by and between the Seller and Buyer, whereby the Seller agree to sell and the Buyer agree to buy the under-mentioned commodity according to the terms and conditionsPACKING: In Carton. SHIPPING MARKS: TIME OF SHIPMENT:During July,2013. HAZZEPLACE OF LOADING AND DESTINATION: AD2013007From Shanghai, China to Stockholm, Sweden STOCKHOLM, SWEDEN Partial shipment and transshipment are allowed. NOS.1- UP INSURANCE: To be effected by the Buyer.TERMS OF PAYMENT: By irrevocable L/C at sight which should be issued before May31,2013, valid for negotiation in China for further 15 days after timeof shipment.INSPECTION: In the factory.This contract is made in two original copies and become valid after signature, one copy to be held by each party.Signed by:THE SELLER THE BUYER SHANGHAI ANDYS TRADING CO., LTD. HAZZE AB HOLDINGHazze制单资料：（1））发票号：AD2013011（2）发票日期：2013年7月5日（3）贸易方式：一般贸易（4）信用证号：BCN1008675商业发票商业发票。

案例：制作商业发票根据以下相关信息制作商业发票: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 306TUNXI ROAD, HEFEI, ANHUI, CHINAA/C NO.: 6018090000-185APPLICANT: HOP TONG HAI (PTE) LTD.BLK 15, NORTH BRIDGE ROAD#04-9370 BARCELONA SPAIN 100032FAX: 2953397AMOUNT: USD37850.00UNITED STA TES DOLLARS THIRTY SEVEN THOUSAND EIGHT HUNDREDAND FIFTY ONL Y.PARTIAL SHIPMENT: NOT ALLOWEDTRANSHIPMENT: ALLOWEDSHIPMENT FROM CHINA TO BARCELONA W/T A T HONG KONGLATEST SHIPMENT DA TE: 7 APR. 2005THIS CREDIT IS A V AILABLE WITH THE ADVISING BANK BY NEGOTIATION AGAINST PRESENTATION 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 WAR 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 DATE 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 USD5.00 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 DA TE 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 INFORMA TIONC.T.HBARCELONANO.:1-314（3）DATE OF SHIPMENT: MARCH 31, 2005VESSEL NAME AND VOY AGE NO.: TIANSHUN V. 138具体制作商业发票如下：ANHUI CHEMICALS IMP. & EXP. CO. LTD.JIN AN MANSION 306, TUNXI ROAD, HEFEI, ANHUI, CHINACOMMERCIAL INVOICETo: HOP TONG HAI (PTE) LTD.BLK 15, NORTH BRIDGE ROAD#04-9370 BARCELONA SPAIN 100032 Invoice No.: AXAO2C3-0474 Invoice Date:MAR. 18, 2005 S/C No.: 02EC301302S/C Date:JAN. 26TH, 2005From: SHANGHAI To: BARCELONA W/T AT HONG KONG Letter of Credit No.: 211LC200116Issued By: BANK OF CHINA, BARCELONATOTAL: 1300 DOZS USD37850.00SAY TOTAL: UNITED STATES DOLLARS THIRTY SEVEN THOUSAND EIGHT HUNDRED AND FIFTY ONL Y.ANHUI CHEMICALS IMP. & EXP. CO. LTD.+++++++++IN 1 ORIGINAL AND 3 COPIES。