(作业)请根据下列信用证制作商业发票及装箱单
制作商业发票和装箱单—制作商业发票
8、包装数量和种类/货物描述 (Number&kind of package/Description of Goods)： 货物描述必须全部体现信用证45A全部 内容，可以分开几处体现。
11、备注及声明语句 根据信用证规定ห้องสมุดไป่ตู้求填写。
12、签字盖章。信用证无规定时，可签可不签；规定签字 则必须签，如sign commercial invoice,manually sign commercial invoice.
title
案例
案例
在单据的正确填写应该是：
FAR WEST
公司/品牌名称
S/C NO.12345
合同/发票/订单号
NEW YORK C/NO.1-200
目的港 件号
唛头和数量
• 有时候，买方要求唛头具有几何图形，在信用证 中用文字表示：
1、”GREE” in diamond，在菱形中写“GREE”
GREE
2、”LOUIS” in square，在方形中写“LOUIS”
6、航运信息(From...To...by...)：装运港、 目的港及运输方式
5、合同编号(S/C No.)/合同日期(S/C Date)，信用 证号码(L/C No.)/开证行(Issued By)： 按照实际信息填写。
4、发票号码(Invoice No.)/出票日期(Invoice Date): 发票号码由出口方自行编制；发票日期在信用证 开证日期之后，提单签发日期之前，且不能晚于 信用证的交单期和有效期。
根据案例制作商业发票
案例
ZHINVC190810 Aug.,10, 2019
制作商业发票
《国际贸易单证操作实训》课件——项目2.2：制作商业发票和装箱单操作
引导案例
A公司立即进行审查，发现信用证规定金额为 USD105000.00，不允许分批装运，货物显示数量为10 CARTONS。受益人提交的发票显示出运货物数量10 CARTONS，但金额却为101500.00。发票正常手签，没有 其他问题。
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。
Document Practices of International Trade
Document Practices of International Trade
项目 2.2
制作商业发票和装箱单操作
知识目标
（1）了解商业发票、装箱单的作用； （2）了解包装单据的定义、作用和种类； （3）了解发票的概念和作用； （4）了解其他形式的发票。
5）COMMERCIAL INVOICE IN 3 COPIES DULY SIGNED, INDICATING THE CREDIT NUMBER LC081226 AND CONTRACT NO. 08DY006. 翻译：正确签署的商业发票一式三份，显示信用证号码LC081226和合同号 码08DY006。
际情况。
任务4 审查信用证
(作业)请根据下列信用证制作商业发票及装箱单
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.×××。
单证实务操作题 中文译文
国际贸易单证实务操作题中文译文1、根据下列信用证和附属资料，用英文制作商业发票,装箱单,保险单,海运提单和普惠制原产地证书和汇票THE DOCUMENTARY CREDIT跟单信用证ISSUING BANK : ASAHI BANK LTD, TOKYO开证行：ASAHI银行，东京FORM OF DOC. CREDIT 40A : IRREVOCABLE跟单信用证类型：不可撤销信用证DOC. CREDIT NUMBER 20 : ABL—AN107跟单信用证号码：ABL—AN107DATE OF ISSUUE 31C : APR 15, 2003开证日期：2003年4月15日EXPIRY 31D : DATE: JUN 15, 2003 PLACE: CHINA信用证到期日：到期日：2003年6月15日，到期地点：中国APLICANT 50 : ABC CORPORATION, 123 RED FLOWER STREET, OSAKA, JAPAN.开证申请人：ABC公司，日本大阪红花街123号BENEFICIARY 59 : GUANGDONG TEXTILES IMP&EXP WOOLEN KNITWEARS COMPANY LTD. 168 XIAOBEI ROADGUANGZHOU 510045 CHINA.受益人：广东羊毛织品进出口公司。
广州小北路168号。
邮编510045，中国AMOUNT 32B : USD 191000.00信用证金额：191000美元A V AILABLE WITH/BY 41D : ANY BANK BY NEGOTIATION兑现信用证的指定银行：有任何银行通过议付的方式兑现DRAFT AT 42C : DRAFT AT SIGHT FOR FULL INVOICE V ALLUE汇票付款期限：按照商业发票全部金额开立的即期汇票DRAWEE 42 : ASAHI BANK LTD, TOKYO.汇票付款人：ASAHI银行，东京PARTIAL SHIPMENT 43P : ALLOWED.分批装运：允许TRANSHIPMENT 43T : ALLOWED.中途转运：允许LOADING IN CHARGE 44A : GUANGZHOU PORT.装运港：广州港FOR TRANSPOT TO 44B : OSAKA, JAPAN.目的港：日本大阪LATEST DATE OF SHIPMENT 44C : MAY 31, 2003.最迟装运日期：2003年5月31日DESCRIPT. OF GOODS 45A :LADIES GARMENTS AS PER S/C NO 107ART NO. QUANTITY UNIT PRICE.STYLE NO. AH—04B 1000PCS USD 55.00STYLE NO.ROCOCO 1000PCS USD 51.00STYLE NO.BORODAO 1000PCS USD45.00STYLE NO.PILAR 1000PCS USD40.00（PACKING: 10PCS/CTN)货物的描述：女式时装，根据107号合同货号. 数量单价STYLE NO. AH—04B 1000件55.00美元STYLE NO.ROCOCO 1000件51.00美元STYLE NO.BORODAO 1000件45.00美元STYLE NO.PILAR 1000件40.00美元PRICE TERM: CIF OSAKA.贸易术语：CIF 大阪.DOCUMENTS REQUIRED 46A:所要求的单据：1)2/3 SET OF ORIGINAL CLEAN ON BOARD OCEANBILL’S OF LADING MADE OUT TO ORDER OFSHIPPER BLANK END ORSED AND MARKED “FREIGHTPREPAID” AND NOTIFY THE APPLICANT.1）全套共三份其中正本二份的清洁已装船海运提单做成“凭托运人指定”抬头、空白背书，注明运费预付并通知开证申请人2)ORIGINAL SIGNED COMMERCIAL INVOICE IN 3 FOLDS.2）签过字的正本商业发票一式三份3)INSURANCE POLICY IN 2 FOLDS ENDORSED IN BLANK,FOR 110% OF THE INVOICE V ALUE COVERINGINSTITUTE CARGO CLAUSES(A), THE INSTITUTEWAR CLAUSES，CLAIMS TO BE PAYABLE INTHE CURRENCY OF THE DRAFT.3）大保单二份，空白背书，按照商业发票价值的110%投保协会货物A 险，协会战争险，以汇票的币种赔付。
根据信用证制作商业发票、装箱单、装船通知.doc
16.3.1根据信用证缮制结汇单据: 商业发票、装箱单、装船通知（一）信用证资料BANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL*27: 1/1FORM OF DOC. CREDIT*40A: IRREVOCABLEDOC. CREDIT NUMBER*20: S100-108085DATE OF ISSUE31C:DATE AND PLACE OF EXPIRY*31D: DATE PLACE CHINAAPPLICANT*50: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1546, DONG-GUBUSAN, KOREABENEFICIARY*59: WONDER INTERNATIONAL CO., LTD.NO. 529, QIJIANG ROAD, NANJING, CHINA.AMOUNT*32B: CURRENCY USD AMOUNT(10% MORE OR LESS ARE ALLOWED)AVAILABLE WITH/BY *41A: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT42C: 90 DAYS AFTER B/L DATE FOR FULL INVOICE COST DRAWEE42A: BANK OF KOREA LIMITED, BUSANPARTIAL SHIPMENTS:43P: ALLOWEDTRANSHIPMENT43T: ALLOWEDLOADING IN CHARGE44A: MAIN PORTS OF CHINAFOR TRANSPORTATION TO 44B: BUSAN, KOREALATEST DATE OF SHIPMENT 44C:DESCRIPT OF GOODS45A:COMMODITY: UNBLEACHED KRAFT LINEBOARDUNIT PRICE: MTTOTAL: 100MT+10% ARE ALLOWEDPRICE TERM: CFR BUSAN KOREACOUNTRY OF ORIGIN : P. R. CHINAPACKING: STANDARD EXPORT PACKINGSHIPPING MARK: ST05-016 BUSAN KOREAMERCIAL INVOICE IN 3 COPIES INDICATING LC NO.&CONTRACT NO.ST05-0162.FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TOORDER AND BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFYINGAPPLICANT3.PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATING QUANTITY/GROSSAND NET WEIGHTS4.CERTIFICATE OF ORIGIN IN 3 COPIES5.SHIPPING ADVICE SHOWING THE NAME OF THE CARRYING VESSEL, DATE OFSHIPMENT, MARKS, QUANTITY, NET WEIGHT AND GROSS WEIGHT OF THESHIPMENT TO APPLICANT WITHIN 3 DAYS AFTER THE DATE OF BILL OFLADING.ADDITIONAL COND. 47B: ALL DOCUMENTS ARE TO BE PRESENTED TOUS IN ONE LOT BY COURIER/SPEED POSTDETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENINGBANK ARE FOR ACCOUNT OF BENEFICIARYPERIOD OF PRESENTATION 48: DOCUMENTS TO BE PRESENTED WITHIN 21 DAYSAFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDITCONFIRMATION * 49: WITHOUT INSTRUCTIONS 78:WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAID AT MATURITY SENT TO REC. INFO. 72: SUBJECT TO 1993 ICC PUBLICATION 500 （二）附加信息1．工厂出仓单显示：合同号：ST05-016105 METRIC TONS UNBLEACHED KRAFT LINEBOARD PACKED IN 1050 WOODEN CASESOF 100KGS EACH. ： 100KGS/CASE 2．货物检验日期： 2005 . ： 105KGS/CASE年9月10日3MEAS. ： (120 ╳60╳ 90)CM/CASE．装船日期： 2005 年 9 月 15 日 4．承运人：SINO TRANSPORTATION JIANGSU COMPANY5．起运港：南京7．运输船名及航次： ALL SAFE9．发票日期： 2005 年 9 月 5 日68 ．卸货港： BUSAN, KOREA．发票号码： ABC886610 ．产地证签发日期：2005 年9 月11 日16.3.1根据信用证缮制结汇单据：商业发票、装箱单、装船通知WONDER INTERNATIONAL CO., LTD.NO. 529, QIJIANG ROAD, NANJING, CHINA.COMMERCIAL INVOICETo: JAE & SONS PAPERS COMPANY Invoice No.: ABC8866 203 LODIA HOTEL OFFICE 1546, DONG-GU Invoice Date: ,2005BUSAN, KOREA S/C No.: ST05-016From: NANJING To: BUSANL/C No.: S100-108085 Issued by: BANK OF KOREA LIMITED, BUSAN Marks & Nos. Description of Goods Quantity Unit Price AmountCFRBUSAN KOREAST05-016UNBLEACHED KRAFT MTBUSAN 105MTLINEBOARDKOREATOTAL:SAY TOTAL: FORTY THOUSAND NINE HUNDRED AND FIFTY ONLYWONDER INTERNATIONAL CO., LTD.WONDER INTERNATIONAL CO., LTD. NO. 529, QIJIANG ROAD, NANJING, CHINA.PACKING LISTTo:JAE & SONS PAPERS COMPANY Invoice No.: 203 LODIA HOTEL OFFICE 1546, DONG-GU Invoice Date:BUSAN, KOREAMarks and Numbers Number and Kind of Weight(Kgs)Packages Net GrossDescription of GoodsUNBLEACHEDKRAFT LINEBOARDST05-016100KGS/CASE @100KGS@105KGS BUSAN KOREA/CASE/CASE1050 WOODEN CASES105000KGS110250KGSABC8866, 2005Measurement3(M )@(120╳60╳90)CM /CASE680. 4CBMSTOTAL:1050 WOODEN CASES105000KGS 110250KGS680. 4CBMSSAY TOTAL:SAY ONE THOUSAND AND FIFTY WOODEN CASES ONLYWONDER INTERNATIONAL CO., LTDWONDER INTERNATIONAL CO., LTD.NO. 529, QIJIANG ROAD, NANJING, CHINA.SHIPPING ADVICETO: JAE & SONS PAPERS COMPANY DATE: , 2005203 LODIA HOTEL OFFICE 1546, DONG-GU L/C NO.:S100-108085BUSAN, KOREAPORT OF SHIPMENT:NANJING， CHINAPORT OF DESTINATION:BUSAN, KOREADATE OF SHIPMENT:,2005VESSEL’ S NAME ALL SAFESHIPPING MARKS DESCRIPTON OF GOODS QUANTITY WEIGHT MEASUREMENTST05-016 BUSAN KOREA UNBLEACHED KRAFT 1050 CASES 110250KGSLINEBOARD680. 4CBMSWONDER INTERNATIONAL CO., LTD.3.3.1 根据信用证缮制结汇单据 : 商业发票、装箱单、装船通知LETTER OF CREDITTRN: 68COURIER REFERENCE: A/888692RECEIVED FROM: BANK OF TOKYO_ MITSUBISHI, LTD., THE OSAKA JAPANDESTINATION: BANK OF CHINA, NINGBO BRANCHSEQUENCE OF TOTAL: 1/1FORM OF DOC. CREDIT: IRREVOCABLEDOC. CREDIT NUMBER: H486-2001689DATE OF ISSUE: 070606EXPIRY DATE : 070625 PLACE: COUNTERS OF NEGOTIATING BANKAPPLICANT : TOKO TRADE CORPORATIONOSAKA 2-6-7, KAWA RAMACHI,1-CHOME, OSAKA, JAPAN.BENEFICIARY : NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINAAMOUNT: CURRENCY USD AMOUNT 30AVAILABELWITH /BY: ANYBANKONSIGHT BASIS BY NEGOTIATIONDRAFTSAT SIGHT FORFULL INVOICE VALUE DRAWEE:BANK OF TOKYO_MITSUBISHI, LTD., THE NEW YORK, NY (NEW YORK BRANCH)PARTIAL SHIPMENT: PROHIBITEDTRANSHIPMETN : PROHIBITEDLOADING IN CHARGE: CHINAFOR TRANSPROT TO: OSAKA, JAPAN.LATEST DATE OF SHIP.: 070615DESCRIPT. OF GOODS: 30 M/T FROZEN PEAPODS CIF OSAKA, JAPAN AS PER S/CDOCUMENTS REQUIRED:1．SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES2．FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED‘ FREIGHT PREPAID’ NOTIFY APPLICANT3．PACKING LIST IN TRIPLICATE4．BENEFICIARY’S CERTIFICATESTATINGTHAT1 ORIGINAL INSPECTIONCERTIFICATEOF QUALITYAND1 ORIGINAL B/L ONE ORIGINAL INSURANCE POLICY HAVE BEEN SENT TO APPLICANT BY COURIER5．INSURANCEPOLICY IN DUPLICATEENDORSEDIN BLANK, COVERINGALL RISKS ANDWARRISK FOR110% OF INVOICE VALUE. CLAIM PAYABLE AT OSAKA, JAPAN IN THE CURRENCY OF DRAFTS 6．INSPECTION CERTIFICATE ISSUED BY MANUFACTURERSADDITIONAL CONDITION:DETAILS OF CHARGES: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY PRESENTATION PERIOD: DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUTWITHIN VALIDITY OF THE CREDIT.CONFIRMATION: WITHOUTINSTRUCTIONS:①REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED.②NEGOTIATINGBANKMUSTSENDALL DOCUMENTSTO US, . THEBANKOF TOKYO_MITSUBISHI,LTD., 2-3,KITAHAMA 4-CHOME, CHUO-KU,OSAKA541-8535 AND/OR POX 388, OSAKA 530-8692 IN ONE LOT BYCOURIERSERVICE AND REIMBURSEYOURSELVESFROMREIMBURSINGBANKFOREACHPRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT.END OF L/CTHIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMNETARY CREDITS (1993 REVISION) ICC PUBL. 500.有关资料：发票号码： 07GESP3298提单号码： CANE090318船名： PRESIDENT保单号码： 9076521货物装箱情况：20KGS/CTN商品情况： 30M/T FROZEN PEAPODS 毛重： 21KGS/CTN唛头： TOKO .发票日期： 2007 年 6 月 6 日提单日期： 2007 年 6 月 12 日运费： USD1600保险费：编码：净重： 20KGS/CTN尺码： (50X40X60)CM/CTNMADE IN CHINA生产单位：宁波华东食品有限公司报检单位登记号：13集装箱号码： CGHU2332159(40’ )封号： HD(3214)NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINACOMMERCIAL INVOICETo: TOKO TRADE CORPORATION Invoice No.: 07GESP3298 OSAKA 2-6-7, KAWA RAMACHI, Invoice Date: ,20071-CHOME, OSAKA, JAPAN S/C No.: JP070525 From: NINGBO,CHINA To: OSAKA, JAPANL/C No.: H486-2001689 Issued by: BANK OF TOKYOMarks & Nos.Description of Goods Quantity Unit Price AmountCIF OSAKA,JAPANTOKOPER M/TFROZEN PEAPODSMADE IN CHINA USD3030 M/TTOTAL:SAY TOTAL: SAY THIRITY THOUSAND SIX HUNDRED ONLYNINGBO HUADONG FOOD CO., LTD.NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINAPACKING LISTTo: TOKO TRADE CORPORATION Invoice No.: 07GESP3298 OSAKA 2-6-7, KAWA RAMACHI,Invoice Date:1-CHOME, OSAKA, JAPAN ,2007Marks & Nos. Number and Kind of Weight(Kgs) MeasurementNet GrossFROZEN PEAPODSTOKOMADE IN CHINA 20KGS/CTN @20KGS @21KGS @(50X40X60)CM/CTN/CTN /CTN1500 CTNS 30000KGS 31500KGS 180CBMS TOTAL: 1500 CTNS 30000KGS 31500KGS 180CBMSSAY TOTAL: SAY ONE THOUSAND FIVE HUNDRED CARTONS ONLYNINGBO HUADONG FOOD CO., LTD.NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINASHIPPING ADVICETO: TOKO TRADE CORPORATION OSAKA 2-6-7, KAWA RAMACHI,1-CHOME, OSAKA, JAPAN. DATE: ,2007L/C NO.:H486-2001689PORT OF SHIPMENT:NINGBO,CHINA PORT OF DESTINATION:OSAKA,JAPAN DATE OF SHIPMENT:,2007VESSEL’ S NAME PRESIDENTSHIPPING MARKS DESCRIPTION OF GOODS QUANTITY WEIGHT MEASUREMENT TOKOMADE IN CHINA FROZEN PEAPODS 1500CTNS 31500KGS 180CBMSNINGBO HUADONG FOOD CO., LTD.。
制作商业发票和装箱单操作
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：
装箱单和商业发票-精选文档
• 若贸易术语（Terms of payment ）单独填 制，单价中可不写贸易方式
11、总值（ AMOUNT)
• （1）与单价和数量对应，与信用证货币相同 • （2）发票总值不能超过信用证总额，或相同 • （3）如果信用证总额是含佣价，发票上也是含佣
• (3)货到目的港之后还需要转运到内陆城市的，在 唛头后打in transit to 或者in transit
7、商品描述（ description of goods )一般包括三部分：名
称，包装，规格
（1）信用证只规定了货物的总称，发票应照样显示外，还 可加列详细的货名，但不得与总称矛盾。
（2）信用证未规定货物的总称，但列举的货名很详细，则 发票应照信用证规定列明。
• （1）数量前有“约”、“大概”、“大约”或类 似的词语，不超过10%的增减幅度
• （2）是以重量（吨、磅）、长度（米、码）、面 积（平方米）或体积（立方米）等作为数量单位 的，而不是按包装单位或个数记数的，在信用证 对货物数量没有不得增减要求和所支取的金额未 超过信用证金额的前提下，允许货物数量有5%的 增减幅度。
价 • （4）如果信用证单价为含佣价，总额扣掉佣金，
发票也应扣减
商业发票总结
1、商业发票并无统一的格式，但所填的内容却大体相同。 2、发票的内容要与信用证、合同的描述保持一致。 3、商业发票的制作时间在所有的单据中是最早的。 4、商业发票中必须要有单价、数量、总价。
2、发票号码、签发日期：INVOICE NO AND DATE
(1)号码：本栏由出口公司自行编制，一般由年份、 商品代号、以及序数号组成。例如：2019BG— 123。同时应注意，每张发票的号码应与同一批货 物的出口报关单的号码一致。 （2）在全套单据中，发票是签发日最早的单据。 它只要不早于合同的签订日期，不迟于提单的签 发日期即可。一般都是在信用证开证日期之后、 信用证有效期之前。 特例：但有的商品，如矿砂、煤等散装货物，必 须装完后才能根据装货实际重量制作商业发票。
制作商业发票和装箱单操作(推荐完整)
（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。
商业发票及装箱单
COSCCQI192（集装箱号）DATED 110510（商品描述）（4368美元）
15.Total amount（in figure and word）总值（用数字和文字表示）
SAYUNITED STATE DOLLARS FOUR THOUSAND THREE HUNDRED AND SIXTY EIGHTONLY
L/C（信用证）contract（合同）
10.shipment marks
运输标志
Container NO；
集装箱号
11.number and kind of packages；
包装类型及件数
Commodity NO（商品编码）
Commodity description（商品描述）
12．Quantity
上海东海进出口贸易公司
COSCCQI192（集装箱号）DATED 110510（商品描述）
商业发票及装箱单（考试40分）
一．Commercial Invoice（商业发票）
1.Exporter（出口商）
SHANGHAI DONGHAI TRADE IMP.AND.EXP.
CORPORATION(上海东海进出口贸易公司)
55ZHONGSHAN ROAD(S2),SHANGHAI200001CHINA
TEL:+0086-21-68952314(电话)
FAX:+0086-21-68952316(传真)
4.Invoice Date and No(发票日期和发票号)
Sep 10 2011（2011年9月10号）
INV1105（发票号）
5.Contract No（合同号）
(完整版)根据资料制作商业发票和装箱单
根据下述给出的条件缮制商业发票、装箱单、汇票卖方：SUZHOU IMPORT & EXPORT TRADE CORPORATION321 FENGXIAN ROAD SHANGHAI CHINA买方：TANJIN-DAIEI CO., LTD.SHIBADAIMONMF BLDG, 2-1-16, SHIBADAIMON MINATO-KU, OSAKA, 105 JAPAN货名：红茶（BLACK TEA）单价：ART NO.555 USD 110.00/KG 、ART NO.666 USD 100.00/KG 、ART NO.777 USD 90.00/KGCIF OSAKA数量：ART NO.555 100KGS ART NO.666 110KGS ART NO.777 120KGS包装：每5公斤装1箱（PACKED IN ONE CARTON OF 5 KGS EAC）H装一个20英尺的集装箱（编号：GATU0506118 （整箱）毛重：ART NO.555 5KGS/CTN、ART NO.666 5KGS/CTN、ART NO.777 6 KGS/CTN 净重：每箱4KGS 体积：每箱0.2CBM唛头：自编一个标准化唛头支付条件：L/C AT SIGHT 信用证号：XT173 开证日期：MAY 10, 2010发票编号：TX0522 发票日期: 2010 年6月1 日合同号:TXT264装运港：苏州港（SUZHOU PORT目的港：大阪港（OSAKA PORT装运日：2010 年 6 月20 日出票人姓名：黄河商业发票Commercial In voice装箱单Packing list10.出口商签章Exporter stamp and signature。
外贸单证全套单据制作后面附答案
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
商业发票及装箱单
10.shipment marks
运输标志
Container NO；
集装箱号
11.number and kind of packages；
包装类型及件数
Commodity NO（商品编码）
Commodity description（商品描述）
12．Quantity
C/NO.1-UP R/C GAS TOY AS PER SALES
CONTRACT NO SC1105 USD4368.00
COSCCQI192（集装箱号） DATED 110510 （商品描述） （4368美元）
15.Total amount（in figure and word）总值（用数字和文字表示）
FAX:+0086-21-68952316(传真)
3.packing list date（装箱单日期）
SEP. 12，2011(2011年9月12号)
2.Importer(进口商)
SEEDO INTERNATIONAL CO LTD
NADEEM QAISER C/LISZT 63 STACOLOMA
SAYUNITED STATE DOLLARS FOUR THOUSAND THREE HUNDRED AND SIXTY EIGHTONLY
说：4368美元
16.Exporter stamp and signature（出口商签章）
SHANGHAI DONGHAI TRADE IMP AND EXP CORPORATION
数量
13.unit price
单价
14.Amount
总金额
SIC 100 CORTONS（100箱） 200PCS CIF BARCELONA
单证作业
根据下列信用证的信息，制作相关单据：商业发票、装箱单、海运提单各一份。
209 07BKCHCNBJ940 BANK OF CHINA, FUJIAN BRANCH409 07HSBCCAMTLXXX HONGKONG AND SHANGHAI BAKING CORP., MONTREAL BRANCH MT700 O BKCHCNBJ940XXXX:21: SEQUENCE OF 1/1:40A: FORM OF DOC: IRREVOCABLE:20: DOCUMENT CREDIT NO: MTL11-58234:31C: DATE OF ISSUE: 070103:31D: DA TE OF DATE AND EXPIRY: 070610:50: APPLICANT: RICH KINGDOM CORP.209, PEAN PARK DR. UNIT 101 MARKHAM,MONTARIO, CANADA, L3R 1H3:59.: BENEFICIARY:FUZHOU WEIJIAN FOREIGN TRADE CO.,LTD.18F., 20 SOUTH ZHONGSHAN ROAD, FUZHOU,FUJIAN, CHINA:32B: AMOUNT: USD18043.00:41D: A V AILABLE WITH …BY ANY BANK NEGOTIATION:42C: DRAFTS AT...SIGHT:42D: DRAWEE: OURSELVES:43P: PARTIAL SHIPMENT: NOT ALLOWED:43T: TRANSSHIPMENT: NOT ALLOWED:44A: LOADING ON BOARD/DISPA TCH/TAKING IN CHARGE AT/FROM…SHANGHAI:44B: FOR TRANSPORTATION TO…V ANCOUVER:44C: LATEST SHIPMENT DATE…070522:45A: DESCRIPTION OF GOODSLUGGAGE SET‘’E’’ TROLLEY CASE 110 SETS (550 PCS) USD47.5/SET‘’D’’ SUITCASE CASE 260 SETS (1300 PCS) USD49.3/SETPRICE TERM: CIF V ANCOUVERDETAILS AS PER CONTRACT NO. NJF-012SHIPPING MARK: R & KV ANCOUVERMADE IN CHINA1-UP:46A: DOCUMENTS REQUIRED:1.SINGED COMMERCIAL INVOICE IN 5 FOLDS INDICATING L/C NO. AND CONTRACT NO.NJF-012.2.FULL SET (3/3) OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDERAND BLANK ENDOR SED, MARKED ‘FREIGHT COLLECT’ AND NOTIFY THE APPLICANT.3.PACKING LIST IN 3 FOLDS INDICATING GROSS AND NET WEIGHT OF EACH PACKAGE.4.INSURANCE POLICY/CERTIFICATE IN 3 FOLDS COVERING ALL RISKS AND W AR RISK FOR110% OF INVOICE V ALUES AS PER PICC CLAUSES WITH CLAIMS PAYABLE AT DESTINATION .5.BENEFICIARY’S LETTER MUST BE FAX TO THE APPLICANT ADVISING GOODS NAME,CONTRACT NO., L/C NO., NAME OF VESSEL, AND DATE OF SHIPMENT.:47A: ADDITIONAL CONDITIONS:+ ON DECK SHIPMENT IS NOT ALLOWED.+ ALL DOCUMENT MUST BE MANUALL Y SIGNED.:48: PERIOD FOR PRESENTA TION:DOCUMENTS MUST BE PRESENTED WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.:49: CONFIRMATION: WITHOUT:72: SPECIAL INSTRUCTIONS:ALL DOCUMENT MUST BE SEND TO THE ISSUING BANK IN ONE LOT THROUGH THE NEGOTIATING BANK BY REGISTERED AIRMAIL.UPON RECEIPT THE DOCUMENTS CONFORMITY WITH THE L/C’S CONDITIONS, WE SHALL PAY AS PER YOUR INSTRUCTIONS.MAC: ABC8794666SW2222222546Note：所有商品装在一个20尺、号码为TGHU7665807的集装箱内并由YINGHUANG V.02/E号轮船运送出海。
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。
根据信用证缮制单据
请根据下列信用证缮制商业发票、装箱单、产地证。
（一）VolksbankSchorndorfMEMBER OF THE GENO GROUP GERMANYFAX MESSAGEFrom: Volksbank Schorndorf, Joh-Phil.-Palm-Str.39, D-73614 Schorndorf / GermanyTo: DG-Bank, Hong Kong/Hong KongTest: / USD 67.200.-/ 19.11.2007Issue of a Documentary CreditKindly note that we hereby establish our irrevocable documentaryCredit No.4.1520Date of Issue ：November18, 2007Expiry Date ：January18, 2008, Place ChinaApplicant ：LUCKY FREUND VICTORIA INTERNATIONALSTUTTGAURTE STR. 5D-84618 SCHORNDORF/GERMANYBeneficiary ：GUANGDONG MACHINERY IMPORT & EXPORT CORPORATION (GROUP)720 DONG FENG ROAD EAST GUANGZHOU CHINA.Amount ：USD 67200.00Say U.S.Dollars sixty seven thousand two hundred exactlyAvailable with/by ：Any bank by negotiation against the documents detailed herein and beneficiary’s drafts at sight drawn on us under L/C No.4.1520 for 100 percent of the invoice value.Partial Shipments ：AllowedTransshipment ：AllowedLoading in Charge ：China portsFor Transport to ：Rotterdam port by seafreightLatest Date of Shipment ：January 3, 2008Descript. of Goods： 4500 pcs of Stainless Steel Spade HeadS821/29099 USD9.60/pc2500 pcs. of Stainless Steel Spade Head F807/22199 USD9.60/pcaccording to Sales Contract No. A97DE23600256 dd.Nov.12, 2007 and Fax Order dd.Oct.9, 2007/knr-sche .CIF Rotterdam (Incoterms 2000)Documents required： 1. Signed commercial invoice 3-fold2. Full set of clean on board marine Bills of Lading made out to order of Wim Bosman BV, P.O.Box 54064, NL-3008 JB Rotterdam, Netherlands.Marked ‘Freight Prepaid’ Notify Applicant (as indicated above)3. GSP Certificate of Origin, Form A, certifying goods of origin in China issued by competent authorities4. Packing List, 3-fold5. Insurance Policy/Certificate, issued to the applicant (as indicated above), covering risks as per ‘Institute Cargo Clauses (A)’and ‘Institute War Clause (Cargo)’ including Wareho use to Warehouse Clause up to final destination at Schorndorf, for at least 110 pct of CIF-Value, marked ‘Premium Paid’, showing claims if any payable in Germany, naming settling agent in Germany.Additional Conditions ：If an amendment to that credit is not accepted by the beneficiary thebeneficiary’s signed statement to that effect is required.Details of Charges ：All banking charges outside the issuing bank are for account of beneficiary. USD60.00 being our handling charges for documents not in conformity with L/C terms are also for account of beneficiary. The advising charges for the first Advising Bank for USD80, will be deducted from proceeds upon payment。
根据信用证制作商业发票、装箱单、装船通知
16.3.1 根据信用证缮制结汇单据:商业发票、装箱单、装船通知（一）信用证资料BANK OF KOREA LIMITED, BUSANSEQUENCE OF TOTAL *27: 1/1FORM OF DOC. CREDIT *40A: IRREVOCABLEDOC. CREDIT NUMBER *20: S100-108085DATE OF ISSUE 31C: 20050815DATE AND PLACE OF EXPIRY *31D: DATE 20051001 PLACE CHINA APPLICANT *50: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1546, DONG-GUBUSAN, KOREA BENEFICIARY *59: WONDER INTERNATIONAL CO., LTD.NO. 529, QIJIANG ROAD, NANJING, CHINA. AMOUNT *32B: CURRENCY USD AMOUNT 39000.00(10% MORE OR LESS ARE ALLOWED)AVAILABLE WITH/BY *41A: ANY BANK IN CHINA BY NEGOTIATIONDRAFTS AT… 42C: 90 DAYS AFTER B/L DATE FOR FULL INVOICE COST DRAWEE 42A: BANK OF KOREA LIMITED, BUSANPARTIAL SHIPMENTS: 43P: ALLOWEDTRANSHIPMENT 43T: ALLOWEDLOADING IN CHARGE 44A: MAIN PORTS OF CHINAFOR TRANSPORTATION TO 44B: BUSAN, KOREALATEST DATE OF SHIPMENT 44C: 20051002DESCRIPT OF GOODS 45A:COMMODITY : UNBLEACHED KRAFT LINEBOARDUNIT PRICE : USD390.00/MTTOTAL : 100MT+10% ARE ALLOWEDPRICE TERM : CFR BUSAN KOREACOUNTRY OF ORIGIN : P. R. CHINAPACKING : STANDARD EXPORT PACKINGSHIPPING MARK : ST05-016 BUSAN KOREADOCUMENTS REQUIRED 46A:1. COMMERCIAL INVOICE IN 3 COPIES INDICATING LC NO.&CONTRACT NO.ST05-0162. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TOORDER AND BLANK ENDORSED MARKED FREIGHT PREPAID AND NOTIFYING APPLICANT3. PACKING LIST/WEIGHT LIST IN 3 COPIES INDICATING QUANTITY/GROSS AND NET WEIGHTS4. CERTIFICATE OF ORIGIN IN 3 COPIES5. SHIPPING ADVICE SHOWING THE NAME OF THE CARRYING VESSEL, DATE OFSHIPMENT, MARKS, QUANTITY, NET WEIGHT AND GROSS WEIGHT OF THESHIPMENT TO APPLICANT WITHIN 3 DAYS AFTER THE DATE OF BILL OFLADING.ADDITIONAL COND. 47B: ALL DOCUMENTS ARE TO BE PRESENTED TOUS IN ONE LOT BY COURIER/SPEED POSTDETAILS OF CHARGES 71B: ALL BANKING CHARGES OUTSIDE OF OPENING BANKARE FOR ACCOUNT OF BENEFICIARYPERIOD OF PRESENTATION 48: DOCUMENTS TO BE PRESENTED WITHIN 21 DAYSAFTER THE DATE OF SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDITCONFIRMATION * 49: WITHOUT INSTRUCTIONS 78:WE HEREBY UNDERTAKE THAT DRAFTS DRAWN UNDER AND IN COMPLIANCE WITH THE TERMS AND CONDITIONS OF THIS CREDIT WILL BE PAID AT MATURITYSENT TO REC. INFO. 72: SUBJECT TO U.C.P. 1993 ICC PUBLICATION 500 （二）附加信息1．工厂出仓单显示：合同号：ST05-016105 METRIC TONS UNBLEACHED KRAFT LINEBOARD PACKED IN 1050 WOODEN CASES OF 100KGS EACH N.W.：100KGS/CASE G.W.：105KGS/CASE MEAS.：(120╳60╳90)CM/CASE 2．货物检验日期：2005年9月10日 3．装船日期：2005年9月15日 4．承运人：SINO TRANSPORTATION JIANGSU COMPANY5．起运港：南京 6．卸货港：BUSAN, KOREA 7．运输船名及航次：ALL SAFE V.76689 8．发票号码：ABC88669．发票日期：2005年9月5日 10．产地证签发日期：2005年9月11日 16.3.1 根据信用证缮制结汇单据：商业发票、装箱单、装船通知WONDER INTERNATIONAL CO., LTD.NO. 529, QIJIANG ROAD, NANJING, CHINA.PACKING LISTTo:JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1546, DONG-GU BUSAN, KOREAInvoice No.: ABC8866 SEP.5, 2005Invoice Date:WONDER INTERNATIONAL CO., LTD.NO. 529, QIJIANG ROAD, NANJING, CHINA.COMMERCIAL INVOICETo: JAE & SONS PAPERS COMPANY203 LODIA HOTEL OFFICE 1546, DONG-GU BUSAN, KOREAInvoice No.: ABC8866 SEP.5,2005 ST05-016Invoice Date: S/C No.:From: NANJING To: BUSANL/C No.: S100-108085 Issued by: BANK OF KOREA LIMITED, BUSANTOTAL:SAY TOTAL: U.S.DOLLARS FORTY THOUSAND NINE HUNDRED AND FIFTY ONLYWONDER INTERNATIONAL CO., LTD.TOTAL: 1050 WOODEN CASES105000KGS 110250KGS680. 4CBMSSAY TOTAL: SAY ONE THOUSAND AND FIFTY WOODEN CASES ONLYWONDER INTERNATIONAL CO., LTDWONDER INTERNATIONAL CO., LTD.NO. 529, QIJIANG ROAD, NANJING, CHINA.SHIPPING ADVICETO:JAE & SONS PAPERS COMPANY DATE: SEP.15, 2005203 LODIA HOTEL OFFICE 1546, DONG-GU L/C NO.: S100-108085BUSAN, KOREAPORT OF SHIPMENT: NANJING，CHINAPORT OF DESTINATION: BUSAN, KOREADATE OF SHIPMENT: SEP.15,2005VESSEL’S NAME ALL SAFE V.76689SHIPPING MARKS DESCRIPTON OF GOODS QUANTITY WEIGHT MEASUREMENTST05-016 UNBLEACHED KRAFT 1050 CASES 110250KGS 680. 4CBMS BUSAN KOREA LINEBOARDWONDER INTERNATIONAL CO., LTD.3.3.1根据信用证缮制结汇单据:商业发票、装箱单、装船通知LETTER OF CREDITTRN: 1111510768COURIER REFERENCE: A/888692RECEIVED FROM: BANK OF TOKYO_ MITSUBISHI, LTD., THE OSAKA JAPANDESTINATION: BANK OF CHINA, NINGBO BRANCHSEQUENCE OF TOTAL: 1/1FORM OF DOC. CREDIT: IRREVOCABLEDOC. CREDIT NUMBER: H486-2001689DATE OF ISSUE: 070606EXPIRY DATE : 070625 PLACE: COUNTERS OF NEGOTIATING BANKAPPLICANT : TOKO TRADE CORPORATIONOSAKA 2-6-7, KAWA RAMACHI,1-CHOME, OSAKA, JAPAN.BENEFICIARY : NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINAAMOUNT : CURRENCY USD AMOUNT 30 600.00AVAILABEL WITH /BY: ANY BANK ON SIGHT BASIS BY NEGOTIATION DRAFTS AT SIGHT FOR FULL INVOICE VALUE DRAWEE: BANK OF TOKYO_MITSUBISHI, LTD., THE NEW YORK, NY (NEW YORK BRANCH)PARTIAL SHIPMENT: PROHIBITEDTRANSHIPMETN : PROHIBITEDLOADING IN CHARGE: CHINAFOR TRANSPROT TO: OSAKA, JAPAN.LATEST DATE OF SHIP.: 070615DESCRIPT. OF GOODS: 30 M/T FROZEN PEAPODS CIF OSAKA, JAPAN AS PER S/C NO.JP070525DOCUMENTS REQUIRED:1．SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES2．FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER AND BLANK ENDORSED MARKED ‘FREIGHT PREPAID’ NOTIFY APPLICANT3．PACKING LIST IN TRIPLICATE4．BENEFICIARY’S CERTIFICATE STATING THAT 1 ORIGINAL INSPECTION CERTIFICATE OF QUALITY AND 1 ORIGINAL B/L ONE ORIGINAL INSURANCE POLICY HAVE BEEN SENT TO APPLICANT BY COURIER 5．INSURANCE POLICY IN DUPLICATE ENDORSED IN BLANK, COVERING ALL RISKS AND WAR RISK FOR 110% OF INVOICE VALUE. CLAIM PAYABLE AT OSAKA, JAPAN IN THE CURRENCY OF DRAFTS6．INSPECTION CERTIFICATE ISSUED BY MANUFACTURERSADDITIONAL CONDITION:DETAILS OF CHARGES: ALL BANKING CHARGES OUTSIDE JAPAN ARE FOR ACCOUNT OF BENEFICIARY PRESENTATION PERIOD: DOCUMENTS MUST BE PRESENTED WITHIN 10 DAYS AFTER THE DATE OF SHIPMENT BUT WITHIN VALIDITY OF THE CREDIT.CONFIRMATION: WITHOUTINSTRUCTIONS:①REIMBURSEMENT BY TELECOMMUNICATION IS PROHIBITED.②NEGOTIATING BANK MUST SEND ALL DOCUMENTS TO US, I.E. THE BANK OF TOKYO_MITSUBISHI, LTD., 2-3,KITAHAMA 4-CHOME, CHUO-KU, OSAKA 541-8535 AND/OR C.P.O. POX 388, OSAKA 530-8692 IN ONE LOT BY COURIER SERVICE AND REIMBURSE YOURSELVES FROM REIMBURSING BANK FOR EACH PRESENTATION OF DISCREPANT DOCUMENTS UNDER THIS CREDIT.END OF L/CTHIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMNETARY CREDITS (1993 REVISION) ICC PUBL. 500.有关资料：发票号码：07GESP3298 发票日期：2007年6月6日提单号码：CANE090318 提单日期：2007年6月12日船名：PRESIDENT V.006 运费：USD1600保单号码：9076521 保险费：USD150.00货物装箱情况：20KGS/CTN H.S.编码：8712.1000商品情况：30M/T FROZEN PEAPODS 净重：20KGS/CTN毛重：21KGS/CTN 尺码：(50X40X60)CM/CTN唛头：TOKOMADE IN CHINANO.1-UP生产单位：宁波华东食品有限公司(221089763214)报检单位登记号：4478633213集装箱号码：CGHU2332159(40’)封号：HD20071221NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINAPACKING LISTTo:TOKO TRADE CORPORATION OSAKA 2-6-7, KAWA RAMACHI, 1-CHOME, OSAKA, JAPAN Invoice No.: 07GESP3298 JUN.6,2007Invoice Date:TOTAL: 1500 CTNS 30000KGS 31500KGS 180CBMSSAY TOTAL: SAY ONE THOUSAND FIVE HUNDRED CARTONS ONLYNINGBO HUADONG FOOD CO., LTD.NINGBO HUADONG FOOD CO., LTD.NO. 18 DONG SHAN ROAD, NINGBO, CHINACOMMERCIAL INVOICETo: TOKO TRADE CORPORATION OSAKA 2-6-7, KAWA RAMACHI, 1-CHOME, OSAKA, JAPANInvoice No.: 07GESP3298 JUN.6,2007 JP070525Invoice Date: S/C No.:From: NINGBO,CHINA To: OSAKA, JAPANL/C No.: H486-2001689 Issued by: BANK OF TOKYOTOTAL:SAY TOTAL: SAY U.S.DOLLARS THIRITY THOUSAND SIX HUNDRED ONLYNINGBO HUADONG FOOD CO., LTD.。
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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 ：27：1/1
SWIFT700的开证格式，即全部只有一页，没别的意思
FORM OF DOCUMENTARY CREDIT ：40A：IRREVOCABLE
DOCUMENTARY CREDIT NUMBER ：20：LC12465
DA TE OF ISSUE ：31C：001228
DA TE AND PLACE OF EXPIRY ：31D：010320 CHINA
APPLICANT BANK：: 51A：BANK OF GOOD COLOMBO APPLICANT ：50：ELECTRADE CO.,LTD
THE FIRST STREET,COLOMBO, SRI LANKA
BENEFICIARY ：59：ZHENGCHANG TRADING CO.,LTD
NO.168 XUESHI ROSD, HUZHOU,
ZHEJIANG, CHINA
CURRENCY CODE，AMOUNT ：32B：USD13625.00
A V AILABLE WITH….BY… ：41D：BANK OF CHINA，HUZHOU BRANCH DRAFTS AT…. ：42C：A T SIGHT
DRAWEE ：42D：BANK OF GOOD COLOMBO PARTIAL SHIPMENT ：43P：NOT ALLOWED TRANSHIPMENT ：43T：NOT ALLOWED
LOADING FROM ：44A：SHANGHAI, CHINA
FOR TRANSPORTION TO ：44B：COLOMBO, SRI LANKA
LATEST DATE OF SHIPMENT ：44C：010228
DESCRPT OF GOODS ：45A：
COMMODITY ：CIRCUIT BREAKER
ITEM NO：WS1020 3000PCS USD1.50/PC
WT1041 2500PCS USD1.80/PC
ZT3050 2500PCS USD1.85/PC
TOTAL V ALUE：CIF COLOMBO，USD13625.00
SHIPPING MARKS：E.L.E.
HZ0114
COLOMBO
C/NO.1-160
DOCUMENTARY REQUIRED ：46A：
1.SIGNED COMMERCIAL INVOICE IN TRIPLICATE CERTIFYING THAT GOODS ARE
IN ACCORDANCE WITH CONTRACT NO. ZC1212.
2.PACKING LIST IN TRIPLICA TE SHOWING THE TOTAL WEIGHT AND
MEASUREMENT.
3.CERTIFICATE OF ORIGIN IN ONE ORIGINAL AND TWO COPIES ISSUED BY CHINA
COUNCIL FOR PROMOTION OF INTERNATIONAL TRADE.
4.3/3 SET OF CLEAN ON BOARD MARINE BILLS OF LADING MADE OUT TO ORDER
AND BLANK ENDORSED,MARKED FREIGHT PREPAID NOTIFY THE APPLICANT.
5.INSURANCE CERTIFICATE COVERING ALL RISKS FOR 110% INVOICE V ALUE
SUBJECTED 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 SHIPPING
DOCUMENTS HA VE BEEN FAXED TO THE APPLICANT WITHIN 48 HOURS AFTER SHIPMENT.
7.SHIPPING ADVICE MUST SENT TO THE APPLICANT WITHIN 48 HOURS AFTER
SHIPMENT IN FULL DETAILS.
ADDITIONALCONDITIONS：：47A：
1.ALL BANKING CHARGES OUTSIDE THE OPENING BANK ARE FOR
BENEFICIARY’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/CTN
③集装箱情况：所有货物被装进1×20’CONTAINER, CY-CY,
CONTAINER NO.: COSU105486
④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：V311
⑤H.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 ZHEJIANG
COMMERCIAL INVOICE
TO: DATE:
INVOICE NO:
CONTRACT NO: FROM: TO:
TOTAL:
ZHENGCHANGTRADINGCO., LTD.
×××
ZHENGCHANG TRADING CO., LTD.
NO. 168 XUESHI ROAD HUZHOU ZHEJIANG
PACKING LIST
TO: DATE:
INVOICE NO.:
CONTRACT NO.:
FROM: TO:
MARKS & COMMODITY& PACKAGES QUANTITY G.W. N.W MEAS. NUMBERS DESCRIPTION
TOTAL:
ZHENGCHANGTRADING CO., LTD.
×××。