制作商业发票学生练习

商业发票实训二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.COMMERCIAL INVOICETO: INVOICE NO: DATE:ORDER NO: S/C NO:SAY商业发票实训二答案JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD.80 ZHONGSHAN ROAD, NANJING, CHINACOMMERCIAL INVOICETO: SHEMSY NEGOCE ID CORP. INVOICE NO:自编75 ROUTE 96570 DARDIUY,FRANCE DATE:DEC.20.2004TEL: 33-56-12345678 ORDER NO: FE021GFAX: 33-56-12345678 S/C NO:03CAN-1108SAY US DOLLARS FOURTEEN THOUSAND ONLYJIANGSU INTERATIONALIMP&EXP.CORP.LTD80 ZHONGSHAN ROAD, NANJING,CHINA STAMP。

上机3：商业发票的练习操作1：请根据商业发票单据找出下列内容（课本第65-65两份发票选其一）：（1）出口商名称（2）发票抬头（3）发票号码（4）发票日期（5）合同号码（6）出票人名称（7）付款方式（8）装运港（9）目的港（10）转运港（11）运输方式（12）货物描述（13）价格术语（14）商品单价（15）总值（16）唛头（17）运费（18）保险费（19）证明文句（20）原产国（21）运输工具名称（22）商品数量操作二：发票的改错发票改错一：广东省华联贸易有限公司与加拿大EEN公司成交了一笔出口交易，ENN公司开来信用证，华联贸易有限公司备货出运后收妥提单，立即制作好全套单据并准备交单议付，请根据以下信用证提供的内容审核并修改其中的商业发票。

DOC, CREDIT NUMNER: 044/307587APPLICANT: EEN CO., VANCOUVER, CANADABENEFICIARY: GUANGDONG HUALIAN TRADING CORPORATION60 HUHAI ROAD GUANGZHOU, CHINA.AMOUNT CURRENCY: USD5,AVAILABLE BY/WITH: FREELY NEGOTIABLE AT ANY BANK BY NEGOTIATION LOADING IN CHARGE: CHINAFOR TRANSPORT TO: VANCOUVER VIA HONGKONGLATEST DATE OF SHIPMENT: 020131DESCTRIPITON OF GOODS:2,920YDS OF 100PCT COTTON DENIM- 8 OZ – ROPE DYED INDIGO(CT-121) DOUBLE P/SHRUNK RESIDUAL AHRINKAGE NOT MORE THAN 3-4PCT82*50/14s*14s-WIDTH:58/59’)AT USD YD AS PER PURCHASE ORDER NO. FAB/01-02, CIF VANCOUVER DOCUMENTS REQUIRED:+SIGNED COMMERCIAL INVOICE IN TREPLICATEGUANGDONG HUALIAN TRADING CORPORATION60 HUHAI ROAD GUANGZHOU, CHINA.INVOICETO MESSER: ENN CO INVOICE NO.:SHE01/7203VANOUVER DATE:,2002L/C NO: 044/387587. NO:FAB/01-02SHIPPED FROM GUANGZHOU TO VANCOUVERMARKS & NOS. DESCREPTION QUANTITY UNIT PRICE AMOUNTGOLDTRON GARMENTS SDN BHDPO NO FAB/01-02COLOUR: INDIGOR/NO: 1-4 6-362928 YARDS USD YARD USD5,100PCT COTTON DENIM-8 OZ-ROPE DYED INDIGO(CT-121)DOUBLE P/SHRUNK RESIDUAL AHRINKAGE NOT MORE THAN3-4PCT 82*50/14S*14S- WIDTH:58*59’AS PER PURCHASE ORDER NO. FAB10- /01-02TOTAL: US DOLLARS FIVE THOUSAND TWO HUNDRED FIFTY SIX ONLY.发票改错二：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。

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 ：27：1/1SWIFT700的开证格式，即全部只有一页，没别的意思FORM OF DOCUMENTARY CREDIT ：40A：IRREVOCABLEDOCUMENTARY CREDIT NUMBER ：20：LC12465DA TE OF ISSUE ：31C：001228DA TE AND PLACE OF EXPIRY ：31D：010320 CHINAAPPLICANT BANK：: 51A：BANK OF GOOD COLOMBO APPLICANT ：50：ELECTRADE CO.,LTDTHE FIRST STREET,COLOMBO, SRI LANKABENEFICIARY ：59：ZHENGCHANG TRADING CO.,LTDNO.168 XUESHI ROSD, HUZHOU,ZHEJIANG, CHINACURRENCY CODE，AMOUNT ：32B：USD13625.00A V AILABLE WITH….BY… ：41D：BANK OF CHINA，HUZHOU BRANCH DRAFTS AT…. ：42C：A T SIGHTDRAWEE ：42D：BANK OF GOOD COLOMBO PARTIAL SHIPMENT ：43P：NOT ALLOWED TRANSHIPMENT ：43T：NOT ALLOWEDLOADING FROM ：44A：SHANGHAI, CHINAFOR TRANSPORTION TO ：44B：COLOMBO, SRI LANKALATEST DATE OF SHIPMENT ：44C：010228DESCRPT OF GOODS ：45A：COMMODITY ：CIRCUIT BREAKERITEM NO：WS1020 3000PCS USD1.50/PCWT1041 2500PCS USD1.80/PCZT3050 2500PCS USD1.85/PCTOTAL V ALUE：CIF COLOMBO，USD13625.00SHIPPING MARKS：E.L.E.HZ0114COLOMBOC/NO.1-160DOCUMENTARY REQUIRED ：46A：1.SIGNED COMMERCIAL INVOICE IN TRIPLICATE CERTIFYING THAT GOODS AREIN ACCORDANCE WITH CONTRACT NO. ZC1212.2.PACKING LIST IN TRIPLICA TE SHOWING THE TOTAL WEIGHT ANDMEASUREMENT.3.CERTIFICATE OF ORIGIN IN ONE ORIGINAL AND TWO COPIES ISSUED BY CHINACOUNCIL FOR PROMOTION OF INTERNATIONAL TRADE.4.3/3 SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDERAND BLANK ENDORSED,MARKED FREIGHT PREPAID NOTIFY THE APPLICANT.5.INSURANCE CERTIFICATE COVERING ALL RISKS FOR 110% INVOICE V ALUESUBJECTED TO THE OCEAN MARINE CARGO CLAUSE OF THE P.I.C.C. DA TED 1981/1/1.6.BENEFICIARY'S CERTIFICA TE CERTIFYING THAT EACH COPY OF SHIPPINGDOCUMENTS HA VE BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT.7.SHIPPING ADVICE MUST SENT TO THE APPLICANT WITHIN 48 HOURS AFTERSHIPMENT IN FULL DETAILS.ADDITIONALCONDITIONS：：47A：1.ALL BANKING CHARGES OUTSIDE THE OPENING BANK ARE FORBENEFICIARY’S ACCOUNT.PERIOD FOR PRESENTA TIONS: ：DOCUMENTS MUST BE PRESENTED FOR NEGOTIATION WITHIN 15 DAYS AFTER BILL OF LADING DA TE, 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（G.W.）：10.50KG/CTN 每箱净重（N.W.）：9.50KG/CTN每箱尺码（MEAS.）：0.018CBM/CTN③集装箱情况：所有货物被装进1×20’CONTAINER, CY-CY,CONTAINER NO.: COSU105486④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：V311⑤H.S CODE：85352100 ；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 ZHEJIANGCOMMERCIAL INVOICETO: DATE:INVOICE NO:CONTRACT NO: FROM: TO:TOTAL:ZHENGCHANGTRADINGCO., LTD.×××ZHENGCHANG TRADING CO., LTD.NO. 168 XUESHI ROAD HUZHOU ZHEJIANGPACKING LISTTO: DATE:INVOICE NO.:CONTRACT NO.:FROM: TO:MARKS & COMMODITY& PACKAGES QUANTITY G.W. N.W MEAS. NUMBERS DESCRIPTIONTOTAL:ZHENGCHANGTRADING CO., LTD.×××（注：范文素材和资料部分来自网络，供参考。

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 ：27：1/1SWIFT700的开证格式，即全部只有一页，没别的意思FORM OF DOCUMENTARY CREDIT ：40A：IRREVOCABLEDOCUMENTARY CREDIT NUMBER ：20：LC12465DATE OF ISSUE ：31C：001228DATE AND PLACE OF EXPIRY ：31D：010320 CHINAAPPLICANT BANK： : 51A：BANK OF GOOD COLOMBOAPPLICANT ：50：ELECTRADE CO.,LTD!THE FIRST STREET,COLOMBO, SRI LANKA BENEFICIARY ：59：ZHENGCHANG TRADING CO.,LTDXUESHI ROSD, HUZHOU, ZHEJIANG, CHINA CURRENCY CODE，AMOUNT ：32B：AVAILABLE WITH….BY… ：41D：BANK OF CHINA，HUZHOU BRANCHDRAFTS AT…. ：42C：AT SIGHTDRAWEE ：42D：BANK OF GOOD COLOMBOPARTIAL SHIPMENT ：43P：NOT ALLOWEDTRANSHIPMENT ：43T：NOT ALLOWEDLOADING FROM ：44A：SHANGHAI, CHINAFOR TRANSPORTION TO ：44B：COLOMBO, SRI LANKA@LATEST DATE OF SHIPMENT ：44C：010228DESCRPT OF GOODS ：45A：COMMODITY ：CIRCUIT BREAKERITEM NO：WS1020 3000PCS PCWT1041 2500PCS PCZT3050 2500PCS PCTOTAL VALUE：CIF COLOMBO，SHIPPING MARKS： HZ0114COLOMBOC/DOCUMENTARY REQUIRED ：46A：1.'2.SIGNED COMMERCIAL INVOICE IN TRIPLICATE CERTIFYING THAT GOODS ARE IN ACCORDANCEWITH 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 COUNCILFOR PROMOTION OF INTERNATIONAL TRADE.5.3/3 SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER AND BLANKENDORSED,MARKED FREIGHT PREPAID NOTIFY THE APPLICANT.6.INSURANCE CERTIFICATE COVERING ALL RISKS FOR 110% INVOICE VALUE SUBJECTED TOTHE OCEAN MARINE CARGO CLAUSE OF THE DATED 1981/1/1.7.BENEFICIARY'S CERTIFICATE CERTIFYING THAT EACH COPY OF SHIPPING DOCUMENTS HAVEBEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT.8.SHIPPING ADVICE MUST SENT TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT INFULL 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.）： CTN③集装箱情况：所有货物被装进1×20’CONTAINER, CY-CY,CONTAINER NO.: COSU105486④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：V311⑤ 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 INVOICETO: DATE:INVOICE NO:CONTRACT NO: FROM: TO:TOTAL:…ZHENGCHANGTRADINGCO., LTD.×××.ZHENGCHANG TRADING CO., LTD.NO. 168 XUESHI ROAD HUZHOU ZHEJIANGPACKING LISTTO: DATE:INVOICE NO.:{CONTRACT NO.: FROM: TO:MARKS & COMMODITY& PACKAGES QUANTITY . MEAS.NUMBERS DESCRIPTIONTOTAL:ZHENGCHANGTRADING CO., LTD.×××。

实训4：发票4.1实训目的在一笔出口业务中，商业发票是全套单据的核心，其他单据均是以商业发票为中心来缮制的。

通过实训，学习者可以了解商业发票、海关发票、形式发票、领事发票和厂商发票的概念和作用，掌握商业发票的内容以及制作要求，并学会独立制作商业发票和加拿大海关发票。

4.2发票简介发票（INVOICE）是进出口贸易结算中使用的最主要的单据之一，我国进出口贸易中使用的发票主要有商业发票（COMMERCIAL INVOICE）、海关发票（CUSTOMS INVOICE）、形式发票(PROFORMA INVOICE）、领事发票（CONSULAR INVOICE）及厂商发票(MANUFACTURER’S INVOICE)等。

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。

海关发票是根据某些国海关的规定，由出口商填制的供进口商凭以报关用的特定格式的发票。

同时也供进口国海关核定货物原产地国，以采取不同的国别政策。

形式发票是出口商向进口商发出的有关货物名称、规格、单价等内容的非正式的参考性发票，供进口商申请进口批汇之用。

它只能算是一种简式合同，不能用于托收和议付。

领事发票是拉美、菲律宾等国为了解进口货物的原产地、货物有无倾销等情况而规定的，由进口国驻出口国领事签证的发票，作为征收进口关税的前提，同时也作为领事馆的经费来源。

厂商发票是进口国为确定出口商有无倾销行为，以及为了进行海关估价、核税和征收反倾销税，而由出口货物的制造厂商所出具的，以本国货币计算的，用来证明出口国国内市场出厂价的发票。

4.3 制单要点4.3.1商业发票的缮制商业发票一般无统一格式，由出口商自行设计，但内容必须要符合信用证或合同的要求。

商业发票实训根据以下实际业务情况，缮制一份商业发票。

广东XX进出口公司出口一批货物到英国，货品名是学生书包（School Bag），进口方是ABC CORP. OF LONDON,66/66A COMMERCIAL STR., LONDON。

运输方式是直达海运，从上海至伦敦港。

具体资料如下：发票号码：2006999发票日期：2006年6月26日合同号码：2006888货物明细单：货号数量（PCS）毛重（KGS）净重（KGS）尺码AWT33 100CTNS/3600PCS 28 26 27X29X46cm AWT55 200CTNS/4800PCS 29 27 42.5x32x40cm 单价：每个1.00美元CIF LONDON支付方式：T/T唛头：ABCLONDONC/NO.1-300INVOICETO:Invoice No.: __________________Date: __________________S/C No.: __________________ From ToL/C No. Issued byMarks & Numbers Quantities & Description Unit PriceAmount***********************************************************************************TOTAL:SAYAS PER商业发票实训答案：广东XXX 进出口公司GUANGDONG XXX IMPORT & EXPORT CORPORATION6TH FLOOR FOREIGN TRADE BUILDING ZHAN QIAN ROAD GUANGZHOU CHINAINVOICETO: ABC CORP.OF LONDON Invoice No.: 2006999 66/66A COMMERCIAL STR, Date: JUNE. 26, 2006LONDON S/C No.: 2006888 From SHANGHAI, CHINA To LONDONL/C No. Issued by T/TMarks & Numbers Quantities & Description Unit PriceAmountABC 300 CARTONS OF SCHOOL BAGSLONDON CIF LONDON C/No.1-300 ART. NO. QTY.AWT33 3600PCS USD 1.00/PCUSD 3600.00AWT55 4800PCS USD 1.00/PCUSD4800.00***********************************************************************************TOTAL: 8400PCSUSD 8400.00SAY U.S.DOLLARS EIGHT THOUSAND AND FOUR HUNDRED ONLY.AS PER S/C NO. 2006888GUANGDONG XXX IMPORT& EXPORT CORPORATION公司经理签名或盖章。

案例：制作商业发票根据以下相关信息制作商业发票:DATE AND PLACE OF EXPIRY: 17 APR. 2005 IN BENEFICIARY’S COUNTRYBENEFICIARY: 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 STATES DOLLARS THIRTY SEVEN THOUSAND EIGHT HUNDRED AND FIFTY ONLY.PARTIAL SHIPMENT: NOT ALLOWEDTRANSHIPMENT: ALLOWEDSHIPMENT FROM CHINA TO BARCELONA W/T AT HONG KONGLATEST SHIPMENT DATE: 7 APR. 2005THIS CREDIT IS AVAILABLE 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 VALUE.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 EQUIVALENT) TO BE DEDUCTED FROM THE PROCEEDS UPON EACH PRESENTATION OFDISCREPANT 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 WAY 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 EQUIVALENT 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 SIGNATURES2、其他信息（2）SHIPPING MARKS:C.T.HBARCELONANO.:1-314（3）DATE OF SHIPMENT: MARCH 31, 2005VESSEL NAME AND VOYAGE NO.: TIANSHUN V. 138。

题目要求和说明售货确认书SALES CONFIRMATION卖方（Sellers）：Contract No.:03TG28711 NANJING LANXING CO.,LTD Date：JULY,22,2003 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, 2003 and to remain valid for negotiation in China until the 15th days 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 the Drawee.Insurance:To be effected by Sellers for 110% of full invoice value covering F.P.A up to AKITA To 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 CREDITTo: Invoice No.:Invoice Date:S/C No.:S/C Date: From: To:Letter of Credit No.: Date:TOTAL:SAY TOTAL:题目要求和说明售货确认书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数量及总值均得有 %的增减，由卖方决定。

案例：制作商业发票根据以下相关信息制作商业发票:DATE AND PLACE OF EXPIRY: 17 APR. 2005 IN BENEFICIARY’S COUNTRYBENEFICIARY: 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 STATES DOLLARS THIRTY SEVEN THOUSAND EIGHT HUNDRED AND FIFTY ONLY.PARTIAL SHIPMENT: NOT ALLOWEDTRANSHIPMENT: ALLOWEDSHIPMENT FROM CHINA TO BARCELONA W/T AT HONG KONGLATEST SHIPMENT DATE: 7 APR. 2005THIS CREDIT IS AVAILABLE 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 VALUE.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 EQUIVALENT) TO BE DEDUCTED FROM THE PROCEEDS UPON EACH PRESENTATION 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 WAY 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 EQUIVALENT 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 SIGNATURES2、其他信息C.T.HBARCELONANO.:1-314（3）DATE OF SHIPMENT: MARCH 31, 2005VESSEL NAME AND VOYAGE NO.: TIANSHUN V. 138具体制作商业发票如下：IN 1 ORIGINAL AND 3 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。

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。

学习情境二制作商业发票和装箱单操作一、学习目标能力目标：能读懂 L/C 条款和/或合同条款品名条款、价格条款，能根据 L/C 条款和/或合同条款准确填写商业发票和装箱单相关栏目的内容。

知识目标：熟悉发票的分类和作用，熟悉UCP600 中关于商业发票的条款，熟悉包装单据的种类。

二、工作项目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：MT 707SENDERRECEIVER SENDER’S REFERENCEAMENDMENT TO A DOCUMENTARYCREDITHSBC BANK PLC，DUBAI, HOU CITY COMMERCIAL BANK, HANGZ HOU, CHINA 20 ：FFF07699RECEIVER’S REFERENCE21 ：NONDATE OF ISSUE NUMBER OF AMENDMENT BENEFICIARY(BEFORE THIS AMENDMENT) NEW DATEAND PLACE OF EXPIRYDECREASE OF DOCUMENTARYCREDIT AMOUNTNEW DOCUMENTARY CREDIT AMOUNTAFTER AMENDMENT PERCENTAGE CREDIT AMOUNT TOLERANCE 31C：08022826E：0159 ：Z HEJIANG JINYUAN IMPORT & EXPORT CO., LTD.118 XUEYUAN STREET, HANGZ HOU, ：DATE 080510 PLACE IN CHINA 33B：CURRENCY USD AMOUNT34B：CURRENCY USD39A：05/05LATESTDATE OF SHIPMENT NARRATIVE 44C：08042579 ：①UNDER FIELD 45A, UNIT PRICE AMENDED TO PC.②UNDER FIELD 59 AMENDED TO: Z HEJIANG JINYUAN IMPORTAND EXPORT CO.,L TD.③UNDER FIELD 42C AMENDED TO: AT 30 DAYSAFTER SIGHT.④UNDER FIELD 48 AMENDED TO: WITHIN 15 DAYS AFTER THEDATE OF SHIPMENT, BUT WITHIN THE V ALIDITY OF THISCREDIT.⑤UNDER FIELD 48, THE AMOUNT INSURED AMENDED TO: 110%INVOICE V ALUE.⑥UNDER FIELD 46A, THE CONSIGNEE OF B/L AMENDED TO: TOORDER.⑦UNDER FIELD 71B AMENDED TO: ALL CHARGES ANDCOMMISSIONS OUTSIDE ARE FOR ACCOUNT OFBENEFICIARY EXCLUDING REIMBURSING FEE.⑧UNDER FIELD 47A, INCREASE THE CLAUSE: MORE OR LESS 5% OF QUANTITY OF GOODS IS ALLOWED.OTHER TERMS AND CONDITIONS REMAIN UNCHANGED.AMENDMENT FEE AND CABLE FEE ARE FORA/C OF APPLICANT. SUBJECT TO UCPDC (2007 REVISION) ICCPUB.2008 年 4 月 11 日，浙江金苑进出口有限公司收到委托生产 S/C NO.: Z JJY0739 项下全棉女式夹克生产的浙江嘉兴洞天服装厂的货物实际出运信息如下：品名数量装箱率纸箱重量纸箱尺寸全棉女式夹克Style no. L357：2250 件Style no. L358：2268 件9 件/纸箱毛重 10 公斤/箱，净重 9 公斤/箱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。

考试项目缮制商业发票材料一：信用证27: SEQUENCE OF TOTAL 1/140A: FORM OF DOCUMENTARY CREDIT IRREVOCABLE 20: DOCUMENTARY CREDIT NUMBER 667-01-3042855 31C: DATE OF ISSUE 2012081431D: DATE AND PLACE OF EXPIRY 20121020 CHINA51D: ISSUING BANKFUJI BANK LTD1013, SAKULA COTOLIKINGZA MACHI, TOKYO JAPAN TEL: 0081-03-3566-865-476350: APPLICANTTKAMLA CORPORATION6-7, KAWARA MACH OSAKA, JAPANTEL: 0081-03-3555- 7205 FAX: 0081-03-3555- 711059: BENEFICIARYQINGDAO DAFA SUITCASE & BAG CO., LTD88 FUZHOU ROAD QINGDAO, CHINATEL: 0086-0532-******** FAX: 0086-0532-********32B: CURRENCY CODE AMOUNT USD 28800.0041D: AVAILABLE WITH ANY BANK BY NEGOTIATION42C: DRAFTS AT SIGHT42D: DRAWEE ISSUING BANK43P: PARTIAL SHIPMENT NOT ALLOWED43T: TRANSHIPMENT ALLOWED44E: PORT OF LOADING QINGDAO, CHINA44F: PORT OF DISCHARGE OSAKA, JAPAN44C: LATEST DATE OF SHIPMENT 2012093045A: DESCRIPTION OF GOODS AND/OR SERVICES“FENGFAN”TROLLEY CASECIF OSAKA AS PER S/C NO. FFSC1201006 DATED 20120802PACKING: 1 PC IN 1 POLY BAG; 4PCS/CTN46A: DOCUMENTS REQUIRED+MANUALLY SIGNED COMMERCIAL INVOICE IN 2 COPYES INDICATING L/C NO. AND CONTRACT NO.+FULL SET OF ORIGINAL CLEAN ON BOARD MARINE BILL OF LADING MADE OUT TO ORDER, ENDORSED IN BLANK MARKED FREIGHT PREPAID AND NOTIFYAPPLICANT+PACKING LIST IN 2 COPYES ISSUED BY THE BENEFICIARY+ORIGINAL GSP FORM A CERTIFICATE OF ORIGIN ON OFFICIAL FORM ISSUED BY GOVERNMENT BODY+INSURANCE POLICY OR CERTIFICATE IN DUPLICATE, ENDORSED IN BLANK FOR 110 PERCENT OF INVOICE VALUE COVERING ICC CLAUSES (A).+MANUFACTURER’S QUALITY CERTIFICATE CERTIFYING THE COMMODITY IS IN GOOD ORDER.+BENEFICIARY’S CERTIFICATE CERTIFYING THAT ONE SET OF COPIES OF SHIPPING DOCUMENTS HAS BEEN SENT TO APPLICANT WHTHIN 5 DAYS AFTER SHIPMENT.47A: ADDITIONAL CONDITIONS+UNLESS OTHERWISE EXPRESSLY STATED, ALL DOCUMENTS MUST BE IN ENGLISH.57D: ADVISE THROUGH BANK BANK OF CHINA QINGDAO BRANCH材料二：制单资料1）发票信息发票号：DFI0903006 发票日期：2012年8月30日授权签字人：张三2）唛头:TKAMLA / FFSC1201006 / OSAKA /C/NO.1-1250根据以上资料，在所提供模板上缮制商业发票。