外贸单证实务教案06
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作业
拓展阅读、课后思考题、实训作业
授课进程
组织教学:
复习：改证的途径、上节课的作业的点评
新授：
1、发票的含义；
2、发票的地位；
3、发票的作用；
4、发票的格式。
5、发票的制作
案例导入：
发票制作示范
根据下面的信用证及附后补充信息，制作发票。
27: SEQUENCE OF TOTAL：1/1
40A: FORM OF DOCUMENTARY CREDIT：RREVOCABLE
7.BENEFICARY’SCERTIFICATE CERTIFYING THAT ONE SETOF NON-NEGOTIABLESHIPPING
DOCUMENTS HAS BEEN SENT TO APPLICANT BYEMSWITHIN 7 DAYSAFTER SHIPMENT HAS BEEN EFFECTED.
3. INSPECTION CERTIFICATE OF QUALITY AND WEIGHT IN DUPLICATE.
4. PACKING LIST IN TRIPLICATE.
5. G.S.P. FORMபைடு நூலகம்A ISSUED BY CORRESPONDING AUTHORITY IN DUPLICATE.
47A: ADDITIONAL CONDITIONS
1. ALL DOCUMENTS MUST BEAR THIS CREDIT NUMBER AND DATE.
2.SHIPMENT DATE PRIOR TO L/C’S ISSUING DATE IS PROHIBITED.
3.5%PCT MORE OR LESS IN QUANTITY AND AMOUNT ARE ACCEPTABLE.
50: APPLICANT：
GOODBROTHER RESOURCESCO. LTD. 2950 HIGHWAY DRIVE TRAIL
BRITHISH COLOMBIA，CANADA, FAX:001-514 364 5605
59:BENEFICIARY – NAME & ADDRESS
GUANGXI WUZHOU XINDASHUN TRADING CORP.
AS PER SALES CONTRACT NO.GBR10086
PACKED IN PLASTIC WOVEN BAGS OF ABOUT 1000 KGS NET EACH
46A: DOCUMENTS REQUIRED
1.SIGNED COMMERCIAL INVOICE IN DUPLICATE.
授课时间
2013年月日节次2周次
授课题目
分项制单
教学目标
知识目标
1、发票的含义；
2、发票的地位；
3、发票的作用；
4、发票的格式。
能力目标
1、发票的内容；
2、发票的制作要点；
3、发票的制作原则；
教学重点
与难点
教学重点：
发票的制作要点
教学难点：
发票的内容及格式
授课方式
理论讲授、案例讨论、视频观摩、启发式教学
6.INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK WITH CLAIMS PAYALBE AT THE
DFESTINATION WITH THE SAME CURRENCY OF DRAFT AGAINST ALL RISKS AND WAR RISK OF C.I.C. FOR 110% PCT OF INVOICE VALUE
ALLOWED
43T: TRANSHIPMENT
ALLOWED
44E:PORTOFLOADING:
GUANGZHOU,CHINA
44F:PORTOF DISCHARGE
MONTREAL,CANADA
44C: LATEST DATE OF SHIPMENT
11-01-31
45A: DESCRIPTION OF GOODS &/OR SERVICES
2.FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING IN TWO ORIGINALS AND3 COPIES，MADE OUT TO ORDER OF NORTHEAST AMERICA BANK OF CANADA NOTIFYING APPLICANT EVIDENCING SHIPMENT FROM GUANGZHOU TO MONTREAL.
20: DOCUMENTARY CREDIT NUMBER：EXP2010-1207
31C: DATE OF ISSUE:10-12-07
40E: APPLICABLE RULES：UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY
11-02-15INBENEFICIARY’S COUNTRY
4.GOODS COVERING FREE OF CHARGE ARE ACCEPTABLE.
5.IF DOCUMENTS PRESENTED UNDER THIS L/C ARE FOUND TO BE DISCREPANT, WE SHALL GIVE ITS NOTICE OF REFUSAL AND SHALL HOLD DOCUMENTS AT YOUR DISPOSAL SUBJECT TO THE FOLLOWING CONDITION:”IF WE HAVE NOT RECEIVED YOUR DISPOSAL INSTRUCTIONS FOR THE DISCRPANT DOCUMENTS PRIOR TO RECEIPT OF THE APPLICANT’S WAIVER OF DISCREPANCIES,WE WILL RELEASE DOCUMENTS TO APPLICANT WITHOUT NOTICE TO YOU.”
100 M/T / 100 BAGS OF SILICON METAL
SI: 99% MIN. FE: 0.4% MAX.
AL: 0.4% MAX.CA: 0.1% MAX.
SIZE: 10---100 MM90% MIN.
UNIT PRICE: USD1650/MTCIFMONTREAL, CANADA
ANY BANK IN BENEFICIARY’S COUNTRY
BY NEGOTIATION
42C: DRAFTS AT:
SIGHT FOR 100%OFINVOICE VALUE
42A: DRAWEE：NORTHEAST AMERICA BANK OF CANADA
43P: PARTIAL SHIPMENTS:
555,WEST XINXING ROAD, WUZHOU, GUANGXI, P.R.C.
32B: CURRENCY CODE, AMOUNT
CURRENCY:USD(US DOLLAR)
AMOUNT:# 165,000.00#
41D: AVAILABLE WITH…BY…- NAME & ADDR
拓展阅读、课后思考题、实训作业
授课进程
组织教学:
复习：改证的途径、上节课的作业的点评
新授：
1、发票的含义；
2、发票的地位；
3、发票的作用；
4、发票的格式。
5、发票的制作
案例导入：
发票制作示范
根据下面的信用证及附后补充信息，制作发票。
27: SEQUENCE OF TOTAL：1/1
40A: FORM OF DOCUMENTARY CREDIT：RREVOCABLE
7.BENEFICARY’SCERTIFICATE CERTIFYING THAT ONE SETOF NON-NEGOTIABLESHIPPING
DOCUMENTS HAS BEEN SENT TO APPLICANT BYEMSWITHIN 7 DAYSAFTER SHIPMENT HAS BEEN EFFECTED.
3. INSPECTION CERTIFICATE OF QUALITY AND WEIGHT IN DUPLICATE.
4. PACKING LIST IN TRIPLICATE.
5. G.S.P. FORMபைடு நூலகம்A ISSUED BY CORRESPONDING AUTHORITY IN DUPLICATE.
47A: ADDITIONAL CONDITIONS
1. ALL DOCUMENTS MUST BEAR THIS CREDIT NUMBER AND DATE.
2.SHIPMENT DATE PRIOR TO L/C’S ISSUING DATE IS PROHIBITED.
3.5%PCT MORE OR LESS IN QUANTITY AND AMOUNT ARE ACCEPTABLE.
50: APPLICANT：
GOODBROTHER RESOURCESCO. LTD. 2950 HIGHWAY DRIVE TRAIL
BRITHISH COLOMBIA，CANADA, FAX:001-514 364 5605
59:BENEFICIARY – NAME & ADDRESS
GUANGXI WUZHOU XINDASHUN TRADING CORP.
AS PER SALES CONTRACT NO.GBR10086
PACKED IN PLASTIC WOVEN BAGS OF ABOUT 1000 KGS NET EACH
46A: DOCUMENTS REQUIRED
1.SIGNED COMMERCIAL INVOICE IN DUPLICATE.
授课时间
2013年月日节次2周次
授课题目
分项制单
教学目标
知识目标
1、发票的含义；
2、发票的地位；
3、发票的作用；
4、发票的格式。
能力目标
1、发票的内容；
2、发票的制作要点；
3、发票的制作原则；
教学重点
与难点
教学重点：
发票的制作要点
教学难点：
发票的内容及格式
授课方式
理论讲授、案例讨论、视频观摩、启发式教学
6.INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK WITH CLAIMS PAYALBE AT THE
DFESTINATION WITH THE SAME CURRENCY OF DRAFT AGAINST ALL RISKS AND WAR RISK OF C.I.C. FOR 110% PCT OF INVOICE VALUE
ALLOWED
43T: TRANSHIPMENT
ALLOWED
44E:PORTOFLOADING:
GUANGZHOU,CHINA
44F:PORTOF DISCHARGE
MONTREAL,CANADA
44C: LATEST DATE OF SHIPMENT
11-01-31
45A: DESCRIPTION OF GOODS &/OR SERVICES
2.FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING IN TWO ORIGINALS AND3 COPIES，MADE OUT TO ORDER OF NORTHEAST AMERICA BANK OF CANADA NOTIFYING APPLICANT EVIDENCING SHIPMENT FROM GUANGZHOU TO MONTREAL.
20: DOCUMENTARY CREDIT NUMBER：EXP2010-1207
31C: DATE OF ISSUE:10-12-07
40E: APPLICABLE RULES：UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY
11-02-15INBENEFICIARY’S COUNTRY
4.GOODS COVERING FREE OF CHARGE ARE ACCEPTABLE.
5.IF DOCUMENTS PRESENTED UNDER THIS L/C ARE FOUND TO BE DISCREPANT, WE SHALL GIVE ITS NOTICE OF REFUSAL AND SHALL HOLD DOCUMENTS AT YOUR DISPOSAL SUBJECT TO THE FOLLOWING CONDITION:”IF WE HAVE NOT RECEIVED YOUR DISPOSAL INSTRUCTIONS FOR THE DISCRPANT DOCUMENTS PRIOR TO RECEIPT OF THE APPLICANT’S WAIVER OF DISCREPANCIES,WE WILL RELEASE DOCUMENTS TO APPLICANT WITHOUT NOTICE TO YOU.”
100 M/T / 100 BAGS OF SILICON METAL
SI: 99% MIN. FE: 0.4% MAX.
AL: 0.4% MAX.CA: 0.1% MAX.
SIZE: 10---100 MM90% MIN.
UNIT PRICE: USD1650/MTCIFMONTREAL, CANADA
ANY BANK IN BENEFICIARY’S COUNTRY
BY NEGOTIATION
42C: DRAFTS AT:
SIGHT FOR 100%OFINVOICE VALUE
42A: DRAWEE：NORTHEAST AMERICA BANK OF CANADA
43P: PARTIAL SHIPMENTS:
555,WEST XINXING ROAD, WUZHOU, GUANGXI, P.R.C.
32B: CURRENCY CODE, AMOUNT
CURRENCY:USD(US DOLLAR)
AMOUNT:# 165,000.00#
41D: AVAILABLE WITH…BY…- NAME & ADDR