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COMMERCIAL INVOICE 商业发票RECEIVER DETAILS (收件人详细资料。
请务必准确填写收件人信息；联系电话和人名将有助于加快货物通关速度)Company Name (收件人公司名称)Consignment / Invoice No.（货物发票号码）TNT Consignment Number （运单号）Street （街道，门牌号码）Total No. Of Packages （货物总件/ 箱数）City/States （城市/ 州名）Total Weight （货物总重量）Dimensions（货物总体积）Country （国家）Fax / Telex （联系人传真/电传）Post / Zip Code （邮政编码）Telephone （联系人电话）Contact Name （联系人姓名）Mr. / Ms.Trade Terms (e.g. CIF / FOB) （贸易条件例如: CIF / FOB）CONSIGNMENT DETAILS (货物详细信息)Package Number （箱号）Full Description of Goods（详细的货物名称）Weight（重量）No. OfItems（数量）DimensionsL x W x D (m³)（体积长x宽x高平方米）UnitValue（单价）Total Value andCurrency（报关总价和货币）Net(净重)Gross（毛重）EXPORT INFORMATION (出口信息)Name and Address of Manufacturer / Importer (if know) （生产商或货物进口商的地址，如果知道请提供）Reason for Export （出口原因）Origin of Goods （货物原产国/地）SHIPPER DECLARATION（发件人声明）I (name) NRIC No certify that the particulars and quantity of goods specified in this documents and the goods which are submitted for clearance for export out of (country).声明：兹证实本发票已列明所有出口货件的详情，数量及价值，各项交运货件并没有签发其他发票Signature （发件公司签章）Name & Designation of Authorized Signatory （发件人签章）Name and Stamp of Company (Shipper) / Firm（发件公司名称）Address of Company (Shipper) / Firm （发件公司地址）。
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。
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。
