商业发票练习
发票答案
实训4：发票练习1 根据所给销售合同制作商业发票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.20.004TEL: 33-56-12345678 ORDER NO: FE021GFAX: 33-56-12345678 S/C NO:03CAN-1108TOTAL: 6000PCS USD14000.00 SAY US DOLLARS FOURTEEN THOUSAND ONLYJIANGSU INTERATIONAL IMP&EXP.CORP.LTD 80 ZHONGSHAN ROAD, NANJING,CHINASTAMP练习2 上海美华圆珠笔有限公司SHANGHAI MEIHUA BALL PEN CO. LTD3601 MEIHUA ROAD, SHANGHAI ,CHINACOMMERIAL INVOICETO:LINKMAX INTERNATI ONAL COMPANY INVOICE NO:自定FOOM 324/F HANG SAM HOUSE KING DATE:04.02.20TIN COURT SHATIN,HONGKONG L/C NO：16441688ISSUING BANK:DAOHENG BAND LTD.HONGKONG CONTRACT NO：96FH1016FROM SHANGHAI,CHINA TO BANGKOK,THAILAND BY SEAMARKS DESCRIPTION OF GOODS QUANTITY UNIT PRICE AMOUNT 自编 BALL PEN: CIF BANGKOK,THAILAND631 1000 DOZS @USD0.84/DOZ USD 840.00121F 300 DOZS @USD5.00/DOZ USD 1500.00515B 400 DOZS @USD2.84/DOZ USD 1136.0066D 480 DOZS @USD1.86/DOZ USD 892.80157 400 DOZS @USD2.50/DOZ USD 1000.00542 BLACK 600 DOZS @USD0.50/DOZ USD 300.00 BLUE 1200 DOZS @USD0.50/DOZ USD 600.00RED 600 DOZS @USD0.50/DOZ USD 300.00 542B 4500 BAGS @USD0.15/BAG USD 675.00602 200 DOZS @USD3.60/DOZ USD 720.00620 560 DOZS @USD0.70/DOZ USD 392.00 ROLLER PEN:886A 240 DOZS @USD3.95/DOZ USD 948.00 886 240 DOZS @USD3.27/DOZ USD 784.80882 BLACK 400 DOZS @USD1.85/DOZ USD 740.00 BLUE 400 DOZS @USD1.85/DOZ USD 740.00 RED 200 DOZS @USD1.85/DOZ USD 370.00 WATER COLOUR PEN:901-12 360 DOZS @USD3.66/DOZ USD 1317.60918-6 360 DOZS @USD2.37/DOZ USD 853.20 TOTAL: 1) 5740 DOZS AND 4500 BAGS OF BALL PEN USD 14109.402) 1480 DOZS OF ROLLER PEN3) 720 DOZS OF WATER COLOUR PENSAY US DOLLARS FOURTEEN THOUSAND ONE HUNDRED AND NINE POINT FOUR ONLY.SHANGHAI MEIHUA BALL PEN CO.LTDSTAMP练习3 根据下列所给资料缮制发票一份。
商业发票的练习
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。
【免费下载】商业发票装箱单习题
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。
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: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。
发票练习
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。
商业发票练习2
练习2 根据信用证有关要求，缮制发票一份。
设发票开票日期为040220。
1)QUANTITIES AND DESCRIPTIONS ARE AS FOLLOWS:DESCRIPTION QUANTITY UNIT PRICE AMOUNTBALL PEN:631 1000 DOZS @USD0.84/DOZ USD 840.00121F 300 DOZS @USD5.00/DOZ USD 1500.00515B 400 DOZS @USD2.84/DOZ USD 1136.0066D 480 DOZS @USD1.86/DOZ USD 892.80157 400 DOZS @USD2.50/DOZ USD 1000.00542 BLACK 600 DOZS @USD0.50/DOZ USD 300.00BLUE 1200 DOZS @USD0.50/DOZ USD 600.00RED 600 DOZS @USD0.50/DOZ USD 300.00542B 4500 BAGS @USD0.15/BAG USD 675.00602 200 DOZS @USD3.60/DOZ USD 720.00620 560 DOZS @USD0.70/DOZ USD 392.00ROLLER PEN:886A 240 DOZS @USD3.95/DOZ USD 948.00886 240 DOZS @USD3.27/DOZ USD 784.80882 BLACK 400 DOZS @USD1.85/DOZ USD 740.00BLUE 400 DOZS @USD1.85/DOZ USD 740.00RED 200 DOZS @USD1.85/DOZ USD 370.00WATER COLOUR PEN:901-12 360 DOZS @USD3.66/DOZ USD 1317.60918-6 360 DOZS @USD2.37/DOZ USD 853.20TOTAL: 1) 5740 DOZS AND 4500 BAGS OF BALL PEN USD 14109.402) 1480 DOZS OF ROLLER PEN3) 720 DOZS OF WATER COLOUR PEN AS PER SALES CONTRACT NO: 96FH10162)买方开来的信用证如下所示:(INCORPORA TED IN HONGKONG) 11 QUEENS ROAD,CENTRAL, HONGKONGTEL:00852-28123334ELEX:22333 DHBHK HXSWIFT: DHBLHKXXXXTo: BANK OF CHINA SHANGHAI PUDONG BRANCHL/C No.: 16441688Dated: 040115Amount: USD14109.00PLEASE ADVISE BENEFICIARY THAT WE ISSUED AN IRREVOCABLE DOCUMENTARY CREDIT NO.16441688 DATED 040115 FOR USD14109.00 (SAY U.S. DOLLARS FOURTEEN THOUSAND ONE HUNDRED AND NINE ONL Y) DETAILED AS FOLLOWS:Beneficiary(full name and address): Applicant(full name and address):SHANGHAI MEIHUA BALL PEN CO. LTD., 3601MEIHUA ROAD SHANGHAI CHINA LINKMAX INTERNATIONAL COMPANYROOM 3 24/F HANG SAM HOUSE KING TIN COURT SHATIN, HONGKONGPartial shipment: Transhipment: Expiry Date: 040415ALLOWED ALLOWED Latest Date of Shipment: 040331Shipment From: SHANGHAI, CHINA Shipment To: BANGKOK, THAILANDDescription of Commodity:PENQUANTITIES AND DESCRIPTIONS AS PER SALES CONTRACT NO. 96FH1016PRICE TERM: CIF BANGKOK, THAILANDCredit available with any Bank By Negotiation with beneficiary's draft for 100% of the invoice value at sight on issuing bank against the documents detailed hereinDocuments required:1. (X)Signed commercial invoice in 5 folds indicating l/c no. and contract no. 96FH1016.2. (X)Full set (3/3) of clean on board ocean bills of lading made out to order and blank endorsed marked "( X )freight prepaid / ( ) to collect" notify the applicant.3. (X)Insurance policy/certificate in 2 folds for 110% of the invoice value, showing claims pay in china in the currency of the draft, blank endorsed covering ( X ) ocean marine transportation / ( ) air transportation / ( ) overland transportation all risks, war risks as per CIC clause.4. (X)Packing list/weight list in 3 folds indicating quantity/gross and net weights.5. (X)Certificate of origin in 3 folds.6. (X)Certificate of quantity/weight in 3 folds.7.( ) Certificate of quality in 3 folds issued by ( ) manufacturer / ( ) beneficiary.Additional instructions:1. All banking charges outside the issuing bank are for beneficiary's account.2. Documents must be presented within 15 days after the date of shipment but within the validity of this credit.3. Both quantity and amount **** % more or less are allowed.SPECIAL INSTRUCTION:ALL DOCUMENTS MUST BE SENT TO ISSUING BANK BY COURIER/SPEED POST IN ONE LOT, UPON RECEIPT THE DOCUMENTS CONFOMED WITH THE CREDIT’S TERMS AND CONDITIONS, WE SHALL PAY THE PROCEEDS AS PER THE NEGOTIATING BANK’S INSTRUCTIONS.YOUR FAITHFULL YFOR DAO HENG BANK LTD., HONGKONG BRANCHJACKEY NG (AUTHORIZED SIGNATURE)EXCEPT SO FAR AS OTHERWISE EXPRESSLY STATED, THIS DOCUMENTARY CREDIT IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE PUBLICA TION NO. 500.WE HEREBY ENGAGE WITH DRAWERS AND/OR BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIA TED IN CONFORMITY WITH THE TERMS OF THIS CRDIT WILL BE DULY HONOURED ON PRESENTATION.。
2-商业发票练习
As per S/C No. HNT(04)021
12,000 kgs Pu-erh tea at USD2.22 per kg. CIF Kobe
Packed：in 50 kgs per cartons
46a/ documents required：
VESSEL:
（一）信用证有关条款
Issuing bank：THE SAKURA BANK, LIMITED
56, NANIWA–CHO, CHUO–KU, KOBE, JAPAN
20/ documentaty credit number：KUW25847
31c/ date of issue：May 15, 2004
（二）参考资料
2004年6月12日装“FENCQING V. 25”从广州出运。
唛头自行设计。
发票号码:NO.CMI2031。
（三）填制要求
请根据上述信用证资料及参考资料，填制商业发票。
COMMERCIAL INVOICE
ISSUER
商业发票
TO
NO.
DATE
TRANSPORT DETAILS
S/C NO.
WUYI ROAD, CHANGSHA, HUNAN, CHINA
32/ currency code amount：USD26640,00
39a/ percent credit amt tolerance：05/05
41d/ available with…by…：Any bank in china by negotiation
L/C NO.
TERMS OF PAYMENT
商业发票练习
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。
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: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
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。
制作商业发票学生练习
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。
练习单元2：制作商业发票
练习单元2：制作商业发票
第1题
题目名称
制作商业发票
基本要求
根据信用证和其他信息制作商业发票,要求格式清楚、内容完整。
相关说明
根据下列资料缮制发票：
资料如下：
——L/C NO.291-11-6222531DATEDAPRIL 2ND,2006
2)P.O.NO. 6200,19800PCS AT USD3.75 PER PC
TOTAL 30700PCS,USD124390.00
SALES CONTRACT NO.03PA0010
DELIVERY TERMS:CIP NEWYORK
PACKING:PLASTIC,CARTON WITH MARK
76 WULIN RD,HANGZHOU,CHINA
——L/C AMOUNT: USD16663.00
——LOADING IN CHARGE:SHANGHAI PORT,CHINA
——FOR TRANSPORTATION TO:HONGKONG
——LATEST DATE OF SHIP:030930
——BENEFICIARY:ZHEJIANGTEXTILESIMP. & EXP. CORPORATION
165 ZHONGHE ZHONG RD,HANGZHOU,CHINA
——L/C AMOUNT:USD124390.00
——LOADING ON BOARD/DISPATCH FROM:NINGBO PORT,CHINA
+ --------------
——ADDITIONAL COND.: +PACKING IN CARTONS OF 50 PCS EACH.
商业发票练习1
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。
商业发票作业
空 白 发 票 样 式
Marks and Number and kind of packages; Nos. Description of goods and Quantity Quantity Unit Price Amount
（11）
（5）（6）（8）
（7） （9）（10） （10） （10）
商业发票、装箱单
空 白 发 票 样 式
Issuer: （1）
商业发票 COMMERCIAL INVOICE
To: （3） No. （2） Transport details: （4） S/C No.（2） Date:（2） L/C No.（2）
Terms of payment: （2） Issued By
课堂练习(续二)
• • • • 附加信息： 发票号码：ABC123/2011 受益人的有权人签字：张明 出仓单显示货物：52800 CANS OF MEILING BRAND CANNED ORANGE JAM • 提单显示货物从广州运往纽约 • 船名：LINDA V.125
（10）Total Amount： （12）（13）（14）
（15）
课堂练习
• 根据下述给出的条件，在附件上缮制一份商业发票。 • 信用证资料： • FROM：NATIONAL COMMERCIAL BANK， NEWYORK，USA • TO：BANK OF CHINA，GUANGZHOU，CHINA • DATE：MARCH 5TH，2014 • L/C NO：GBD6688 • L/C AMOUNT：USD28，850.00 • APPLICANT：XYZ COMPANY，NEWYORK • BENEFICIARY：ABC COMPANY，GUANGZHOU • DRAFTS TO BE DRAWN ON US AT SIGHT FOR 90 PCT OF INVOICE VALUE • PARTIAL SHIPMENT：NOT ALLOWED
商业发票、装箱单习题
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“PACKIN G 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P ACKIN G LIST TO BE MADE OUT IN NEUTRA L 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。
商业发票答案
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。