发票缮制练习题
实训习题-发票
实训：发票制单练习练习1 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,HONGKONG TEL:00852-28123334TELEX:22333 DHBHK HXSWIFT:DHBLHKXXXX(INCORPORA TED IN HONGKONG) 11 QUEENS ROAD,CENTRAL,HONGKONG TEL:00852-28123334 TELEX:22333 DHBHK HX SWIFT:DHBLHKXXXX上海美华圆珠笔有限公司SHANGHAI MEIHUA BALL PEN CO. LTD3601 MEIHUA ROAD, SHANGHAI ,CHINATo: LINKMAX INTERNATIONAL COMPANYROOM 3 24/F HANG SAM HOUSE KING TIN COURT SHATIN, HONGKONG INVOICE NO:DATE:040220L/C NO: 16441688DESCPRISE OF GOODS练习2 根据下列所给资料缮制发票一份。
国际贸易常见单证的缮制技巧---课后测试及答案
国际贸易常见单证的缮制技巧课后测试单选题1、在国际贸易中，首先缮制的单据是（）（10分）A商业发票B装箱单C提单D产地证正确答案:A2、记载或描述商品包装情况的单据是（）（10分）A商业发票B装箱单C提单D产地证正确答案:B多选题1、以下关于外贸中的商业发票，描述正确的是（）（10分）A是出口商向进口商开立的，对所销售货物情况的总说明B所有其他单据都应以它为中心来缮制C是一张货物的价目清单D是进出口商记账与核算的依据正确答案:ABCD2、以下关于外贸业务中的装箱单，描述正确的是（）（10分）A是记载或描述商品包装情况的单据B是商业发票的附属单据C是出口地海关查验货物、公证行或商检机构查验货物、进口商核对货物数量或重量时的唯一依据D可用来了解包装件号的具体内容和包装情况正确答案:ABD3、以下哪些单据属于国际贸易单据？（10分）A产地证B海运提单C汇票D品质证正确答案:ABCD4、以下哪些选项是商业发票缮制中的必备要素？（10分）A.issuerB.marks&numberC.unitpriceD.invoiceno.正确答案:ABCD5、以下关于装箱单，描述正确的是（）（10分）A是承运人或其代理人签发的货物收据B是货物所有权的凭证C可以凭此向银行办理抵押贷款D是承运人与托运人之间订立运输合同的证明正确答案:ABCD判断题1、国际贸易单证操作时，做到单证相符、单单相符。
（10分）A正确B错误正确答案:正确2、海运提单由船公司或其代理人签发，证明已收到特定货物，允诺将货物运至特定目的地，并交付给收货人的书面凭证。
（10分）A正确B错误正确答案:正确3、如果信用证显示的是Invoice，我们体现为CommercialInvoice也是可以的。
（10分）A正确B错误正确答案:正确。
2019单证缮制与操作试题参考答案
2019单证缮制与操作试题参考答案一、单选题（40分）AACBA CDAAB BDBCC ADABD二、根据所给资料审核并修改已填制错误的汇票、海运提单（20分）汇票错误的地方如下：（10分）1. 出票依据2. 信用证号3. 开证日期4. 汇票号5. 金额小写6. 出票日期7. 汇票期限8. 收款人9.金额大写10. 付款人海运提单错误的地方如下：（10分）1. 收货人2. 提单号3. 船名航次4. 唛头5. 件数小写6. 货名7. 毛重8. 体积9. 运费到付地点10. 件数大写三、根据已知资料缮制商业发票、装箱单、装运通知（40分）商业发票Commercial Invoice1.出口商Exporter（1）TIANJIN ESHOW CO., LTD.81 FUHUA ROAD, TIANJIN，CHINA 4.发票日期和发票号Invoice Date and No. （4）May 20，2019 EXP20190335.合同号Contract No.(5) EXP09050336.信用证号L/C No.(6) TK246802.进口商Importer（2）MARCO FOERSTER GMBHNUERTINGER STR.5 METZINGEN, HAMBURG, GERMANY 7.原产地国Country/region of origin(7) P. R. CHINA8.贸易方式Trade mode GENERAL3.运输事项Transport details（3）FROM TIANJIN, CHINA TO HAMBURG, GERMANY BY SEA 9.交货和付款条款Terms of delivery and payment (8) LC AT SIGHT CFR10.运输标志和集装箱号码Shipping marks;Container No.(9) M.F.GEXP0905033 HAMBURGC/NO. 1-200 11.包装类型及件数；商品编码；商品描述Number and kind of packages;CommodityNo.;Commodity description(10)200 CARTONS OF RETEVISBRAND RT628 PORTABLE WALKIETALKIE 0.5W UHF EUROPE FREQUENCY446MHZ.HS CODE: 8517122012.数量Quantity(11)10,000 PCS13.单价Unit price(12)USD18/PCCFRHAMBURG14.金额Amount(13)USD180,000.0015.总值（用数字和文字表示）Total amount(in figure and word)（14）SAY U.S.DOLLARS ONE HUNDRED EIGHTY THOUSAND ONL Y16.出口商签章Exporter stamp and signature(15) TIANJIN ESHOW CO., LTD.江海装箱单Packing List1.出口商(Exporter)（1）TIANJIN ESHOW CO., LTD.81 FUHUA ROAD, TIANJIN，CHINA 3.装箱单日期(Packing list date) （3）May 20，20192.进口商(Importer)（2）MARCO FOERSTER GMBHNUERTINGER STR. 5 METZINGEN, HAMBURG, GERMANY 4.合同号(Contract No.)（4）EXP09050335.发票号和日期(Invoice No. and Date) （5）May 20，2019 EXP20190336.运输标志和集装箱号(Shippingmarks;Container No.) 7.包装类型及件数；商品名称Number and kind ofpackages;Commodity name8.毛重kgGrossweight9.体积m3（6）（7）（8）2700KGS （9）M.F.GEXP0905033HAMBURGC/NO. 1-200200 CARTONS OF 4.8CBMRETEVIS BRAND RT628 PORTABLEWALKIE TALKIE10.出口商签章Exporter stamp and signature（10）TIANJIN ESHOW CO., LTD.江海装运通知Shipping note1出口商Exporter(1)TIANJIN ESHOW CO., LTD.81 FUHUA ROAD, TIANJIN，CHINA 4发票号Invoice No.(4) EXP20190335合同号Contract No.(5) EXP09050336.信用证号L/C No.(6) TK246802进口商Importer(2) MARCO FOERSTER GMBHNUERTINGER STR. 5 METZINGEN, HAMBURG, GERMANY 7运输单证号Transport document No.(7) BL NO.TSGC09/778价值Value(8) USD180,000.003运输事项Transport details (3)FROM TIANJIN, CHINA TO HAMBURG, GERMANY BY SEA 9装运口岸和日期Port and date of shipment (9) MAY 30,2019 TIANJIN, CHINA10运输标志和集装箱号Shipping marks; Container No.11包装类型及件数；商品名称或编码；商品描述Number and kind of packages; Commodity No.; Commodity description自由处置区Free disposal(10) M.F.GEXP0905033HAMBURGC/NO. 1-200(11) 200 CARTONS(12) RETEVIS BRAND RT628 PORTABLE WALKIE TALKIE(13) Gross weight: 2700KGS(14) 4.8CBM12出口商签章Exporter stamp and signature(15) TIANJIN ESHOW CO., LTD.江海。
汇票缮制练习
Payable with interest@
%
NO.
Exchange for
At
Of this FIRS T of Exchange (Second of Exchange being Unpaid)
Pay to the order of
the sum of
Value received. To:
ADVISING B ANK ON US QUANTITY OF GOODS: 1000KGS NET UNIT PRICE: USD 20.00 PER KGS CIFC3 KUWAIT
INVOICE NO.: 12469
BILL OF EXCHANGE
Drawn under
L/C NO.
Dated
缮制是什么意思单证缮制缮制单据承兑汇票银行承兑汇票汇票练习权责发生制练习题银行汇票商业汇票商业承兑汇票
1. 根据下列内容填制汇票一份。 资料如下：
ISSUING BANK: DEUTSCHE BANK (ASIA) HONGKONG L/C NO. AND DATE: 756/05/1495988, NOV. 20, 2009 AMOUNT: USD19, 745.00 APPLICANT: MELCHERS (H.K) LTD., RM.1210, SHUNTAK CENTRE, 200 CONNAUGHT ROAD, CENTRAL, HONGKONG BENEFICIARY: CHINA NATIONAL ARTS AND CRAFTS IMP. & EXP. CORP. GUANGDON G BRANCH. WE OPENED IRREVOCABLE DOCUMENTS CREDIT AVAILABLE BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN AND OF BENEFICIARY’S DRAFTS IN DUPLICATE AT SIGHT DRAWN ON OUR BANK. INV. NO.: ITBE001121 DATE OF NEGOTIATION: DEC. 20, 2009
发票装箱单缮制练习B
NATIONAL PARIS BANK24 MARSHALL AVE DONCASTER MONTREAL.CANADAWE ISSUE OUR IRREVOCABLE DOCUMENTARY CREDIT NUMBER:TH2003IN FAVOUR OF:SUZHOU KNITWEAR AND MANUFACTURED GOODS IMPORT AND EXPORT TRADE CORPORATION321 ZHONGSHAN ROAD SUZHOU,CHINABY ORDER OF:YIYANG TRADING CORPORATION88 MARSHALL AVEDONCASTER VIC 3108CANADAFOR AN AMOUNT OF USD 89705.50DATE OF EXPIRY:15NOV03PLACE :IN BENEFICIARY’S COUNTRYAVAILABLE WITH ANY BANKBY NEGOTIATION OF BENEFICIARY’S DRAFT DRAWN ON USAT SIGHT IN MONTREALTHIS CREDIT IS TRANSFEARBLEAGAINST DELIVERY OF THE FOLLOWING DOCUMENTS+COMMERCIAL INVOICES IN 5 COPIES+CANADA CUSTOMS INVOICES IN 6 COPIES+FULL SET OF NEGOTIABLE INSURANCE POLICY OR CERTIFICATE BLANKENDORSED FOR 110 PERCENT MARINE BILLS OF LADING CLEAN ON BOARD PLUS2 NON-NEGOTIABLE COPIES MADE OUR OR ENDORSED TO ORDER OF NATIONALPARIS BANK 24 MARSHALL AVE DONCASTER MONTREAL,CANADA.+SPECIFICATION LIST OF WEIGHTS AND MEASURES IN 4 COPIES COVERINGSHIPMENT OF COTTON TEATOWELSAS PER S/C ST303,FOR 1—300 SIZE 10 INCHES * 10 INCHES 16000 DOZ.AT USD 1.31/DOZ.301—600 SIZE 20 INCHES *20 INCHES 6000 DOZ.AT USE 2.51/DOZAND 601—900 SIZE 30 INCHES *30 INCHES 11350 DOZ.AT USD 4.73/DOZCIF MONTREALFROM CHINESE PORT TO MONTREAL PORTNOT LATER THAN 31,OCT.03PARTIAL SHIPMENTS: ALLOWEDTRANSHIPMENT: ALLOWEDSPECIAL INSTRUCTIONS+ALL CHARGES IF ANY RELATED TO SETTLEMENTS ARE FOR ACCOUNT OFBENEFICIARY+IN CASE OF PRESENTATION OF DOCUMENTS WITH DISCREPANCY (IES) ACHARGE OF USD 55.00THIS CREDIT IS SUBJECT TO UCP FOR DOCUMENTARY CREDITS 1993 REVISIONICC PUBLICATION 500 AND IS THE OPERATIVE INSTRUMENT1、根据信用证要求填写下列发票。
6缮制商业发票 缮制装箱单缮制汇票
▪ 200 PCS ART 2351/12 AT X X X USD62.00 ▪ 100 PCS ART 5424/02 AT X X X USD45.00 ▪ 300 PCS ART 7412/05 AT X X X USD55.00 ▪ 350 PCS ART 6251/09 AT X X X USD60.00 ▪ 150 PCS ART 1546/02 AT X X X USD45.00
缮制商业发票 缮制装箱单 缮制汇票
缮制商业发票
训练素材1.发票中有多种货号时的格式
▪ L/C NO.25640254 ▪ APPLICANT:X X X ▪ BENEFICIARY:CHINA NATIONAL TEXTILE
IMPORT & EXPORT CORP. ▪ COVERING:
▪ COTTON CLOTHING ▪ 120 PCS ART 2300/11 AT X X X USD50.00
▪ （8）箱号（C/NO）：即包装件号，应根据实际按 序编写。有的信用证规定箱单应注明件号为“1UP”，这里的UP应理解为总箱数。
▪ （9）货物描述：可以与发票相同，也可在与信用 证中货物描述不抵触的情况下只显示商品统称。
▪ （10）签单人：通常由受益人完成，如信用证没有 要求，可以不签字、盖章。
CARTONS TO BE MARKED WITH STYLE NUMBER ,SIZE AND QUANTITIES.TERMS OF DELIVERY:CFR C8 GOTEBORG AWEDEN
格式说明
商业发票共有13个栏目需要填写。按照国家标准 的规定，发票使用A4型（即210mm x297mm） 纸张，纸面左边宽20mm0.5mm;行距4.233mm, 列距2.54mm，国家标准推荐的商业发票的纸张 颜色为白色灰线灰字，其中使用以下符号： a=字母字符； n=数字字符； an=字母字符和数字字符；
实训4练习3 根据下列所给资料缮制发票一份
实训4练习3 根据下列所给资料缮制发票一份。
唛头号码由受益人决定。
FROM BRITISH BANK OF THE MIDDLE EAST,JEBEL HUSSEIN, AMMAN, JORDAN.TO THE HONG KONG AND SHANGHAI BANKING CORPORATION LIMITED.SHANGHAI OFFICE: 6/F FU TAIANSION 104 HUQIU ROAD. SHANGHAI，CHINA BENEFICIARY: GOOD FRIEND ARTS AND CRAFTS IMP. & EXP. CO.301 SAN TIAO XIANG , CHAOZHOU, GUANGDONG, CHINAAPPLICANT: INTERNATIONAL TRADING AND RE-EXPORT CO.(ZERKA FREE ZONE). P.O.BOX 1147.AMMAN-JORDAN.,FAX:623267,TEL:630353.DC NO.: DCFJOM970603FORM OF DC: IRREVOCABLEDATE OF ISSUE: 20 MAY,2004EXPIRY DATE AND PLACE: 30 JULY, 2004 CHINADC AMOUNT: USD26160.00, CFR AQABA, JORDAN,MAX CR AMT: NOT EXCEEDING….AVAILABLE WITH/BY: ANY BANK BY NEGOTIATIONDRAFTS AT: AT SIGHT FOR FULL INVOICE VALUE, MENTIONING THIS DC NO.DRAWEE: ISSUING BANKLATEST DATE OF SHIPMENT: 15 JULY 2004GOODS: 24000 PAIRS “EVA” SLIPPER MODEL DO27 SIZE 36-4024000 PAIRS “EVA” SLIPPER MODEL DO02 SIZE 30-35ALL IN 4 ASSORTED COLORS, LIGHT BLUE, RED, PINK AND VIOLETAS PER S/C 97 ACX417 DATED 17.4,2004DOUMENTS REQUIRED:SIGNED INVOICES IN SIX COPIES SHOWING THAT THE GOODS EXPORTED ARE OF CHINESE ORIGIN, THE ORIGINAL INVOICE IS TO BE DULY CERTIFIED BY THE CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL TRADE.ADDITIONAL CONDITIONS:1）“MADE IN CHINA” MUST BE STICKED ON EACH PAIR AND THE RELATIVE INVOICES MUST CERTIFY TO THIS EFFECT.2）INVOICES MUST CERTIFY THAT THE CARTON SIZE ASSORTMENT IS AS FOLLOWS:FOR SIZE 36-40:36/6,37/12,38/15,39/15,40/12,EQUAL 60 PAIRS.FOR SIZE 30-35:30/8,31/8,32/10,33/10,34/12,35/12,EQUAL 60PAIRS.3）ALL DOCUMENTS REQUIRED UNDER THIS DOCUMENTARY CREDIT SHOULD BE ISSUED IN ARABIC AND/OR ENGLISH.4）ALL DOCUMENTS REQUIRED UNDER THIS DOCUMENTARY CREDIT MUST MENTION THIS DC NUMBER AND THE ISSUING BANK NAME.。
2019单证缮制与操作试题参考答案
2019单证缮制与操作试题参考答案一、单选题（40分）AACBA CDAAB BDBCC ADABD二、根据所给资料审核并修改已填制错误的汇票、海运提单（20分）汇票错误的地方如下：（10分）1. 出票依据2. 信用证号3. 开证日期4. 汇票号5. 金额小写6. 出票日期7. 汇票期限8. 收款人9.金额大写10. 付款人海运提单错误的地方如下：（10分）1. 收货人2. 提单号3. 船名航次4. 唛头5. 件数小写6. 货名7. 毛重8. 体积9. 运费到付地点10. 件数大写三、根据已知资料缮制商业发票、装箱单、装运通知（40分）商业发票Commercial Invoice1.出口商Exporter（1）TIANJIN ESHOW CO., LTD.81 FUHUA ROAD, TIANJIN，CHINA 4.发票日期和发票号Invoice Date and No. （4）May 20，2019 EXP20190335.合同号Contract No.(5) EXP09050336.信用证号L/C No.(6) TK246802.进口商Importer（2）MARCO FOERSTER GMBHNUERTINGER STR.5 METZINGEN, HAMBURG, GERMANY 7.原产地国Country/region of origin(7) P. R. CHINA8.贸易方式Trade mode GENERAL3.运输事项Transport details（3）FROM TIANJIN, CHINA TO HAMBURG, GERMANY BY SEA 9.交货和付款条款Terms of delivery and payment (8) LC AT SIGHT CFR10.运输标志和集装箱号码Shipping marks;Container No.(9) M.F.GEXP0905033 HAMBURGC/NO. 1-200 11.包装类型及件数；商品编码；商品描述Number and kind of packages;CommodityNo.;Commodity description(10)200 CARTONS OF RETEVISBRAND RT628 PORTABLE WALKIETALKIE 0.5W UHF EUROPE FREQUENCY446MHZ.HS CODE: 8517122012.数量Quantity(11)10,000 PCS13.单价Unit price(12)USD18/PCCFRHAMBURG14.金额Amount(13)USD180,000.0015.总值（用数字和文字表示）Total amount(in figure and word)（14）SAY U.S.DOLLARS ONE HUNDRED EIGHTY THOUSAND ONL Y16.出口商签章Exporter stamp and signature(15) TIANJIN ESHOW CO., LTD.江海装箱单Packing List1.出口商(Exporter)（1）TIANJIN ESHOW CO., LTD.81 FUHUA ROAD, TIANJIN，CHINA 3.装箱单日期(Packing list date) （3）May 20，20192.进口商(Importer)（2）MARCO FOERSTER GMBHNUERTINGER STR. 5 METZINGEN, HAMBURG, GERMANY 4.合同号(Contract No.)（4）EXP09050335.发票号和日期(Invoice No. and Date) （5）May 20，2019 EXP20190336.运输标志和集装箱号(Shippingmarks;Container No.) 7.包装类型及件数；商品名称Number and kind ofpackages;Commodity name8.毛重kgGrossweight9.体积m3（6）（7）（8）2700KGS （9）M.F.GEXP0905033HAMBURGC/NO. 1-200200 CARTONS OF 4.8CBMRETEVIS BRAND RT628 PORTABLEWALKIE TALKIE10.出口商签章Exporter stamp and signature（10）TIANJIN ESHOW CO., LTD.江海装运通知Shipping note1出口商Exporter(1)TIANJIN ESHOW CO., LTD.81 FUHUA ROAD, TIANJIN，CHINA 4发票号Invoice No.(4) EXP20190335合同号Contract No.(5) EXP09050336.信用证号L/C No.(6) TK246802进口商Importer(2) MARCO FOERSTER GMBHNUERTINGER STR. 5 METZINGEN, HAMBURG, GERMANY 7运输单证号Transport document No.(7) BL NO.TSGC09/778价值Value(8) USD180,000.003运输事项Transport details (3)FROM TIANJIN, CHINA TO HAMBURG, GERMANY BY SEA 9装运口岸和日期Port and date of shipment (9) MAY 30,2019 TIANJIN, CHINA10运输标志和集装箱号Shipping marks; Container No.11包装类型及件数；商品名称或编码；商品描述Number and kind of packages; Commodity No.; Commodity description自由处置区Free disposal(10) M.F.GEXP0905033HAMBURGC/NO. 1-200(11) 200 CARTONS(12) RETEVIS BRAND RT628 PORTABLE WALKIE TALKIE(13) Gross weight: 2700KGS(14) 4.8CBM12出口商签章Exporter stamp and signature(15) TIANJIN ESHOW CO., LTD.江海。
单证员缮制与操作试题(答案)
BUSANKOREA
5. TIME OF SHIPMENT: BEFORE OCTOBER 02, 2005
6.PORTOFSHIPMENT: MAIN PORTS OFCHINA
7.PORTOFDESTINATION:BASAN,KOREA
8. INSURANCE: To be covered by the Buyer after shipment. (F.O.B terms)
11. REMATKS: The last date of L/C opening: 20 August, 2005.
国际商务单证缮制与操作试题 第3页(共10页)
BANK OF KOREA LIMITED, BUSAN
SEQUENCE OF TOTAL *27: 1/1
FORM OFDOC. CREDIT *40: REVOCABLE
DRAWEE42A: BANK OFKOREALIMITED, BUSAN
PARTIAL SHIPMENTS 43P: NOT ALLOWED
TRANSSHIPMENT 43T: NOTALLOWED
LOADING IN CHARGE44A: MAIN PORTS OFCHINA
FOR TRANSPORT TO… 44B:MAINPORTOFKOREA
国际商务单证缮制与操作试题 第4页(共10页)
国际商务单证员单证基础理论与知识(商业发票及装箱单的缮制)模
国际商务单证员单证基础理论与知识（商业发票及装箱单的缮制）模拟试卷1(题后含答案及解析)题型有：1. 2. 多项选择题 3. 判断题 4. 简答题1．发票的日期在结汇单据中应( )。
A．早于汇票的签收日期B．早于提单的签收日期C．早于保险单的签收日期D．早于其他所有单据的签收日期正确答案：D解析：发票是结汇单据中签发最早的单据。
知识模块：商业发票及装箱单的缮制2．如果来证没有申请人(或付款人)一栏，而是直接指明汇票付款人时，如“WE OPEN CREDIT、NO．PS8803 A V AILABLE BY DRAFTS DRAWN ON EEC Co．，LTD.”，那么发票的抬头人应做成( )。
A．空白抬头B．开证行C．DRAWN ON EEC Co．，LTD.D．EEC Co．，LTD.正确答案：D解析：发票上必须明确显示发票抬头人即付款人的名称。
通常情况下，发票的抬头人做成进口商，信用证方式下为开证申请人。
如信用证要求做成第三方，应照办。
故本题中，发票的抬头人应做成来证上指明的汇票付款人，即“EEC Co．，LFD.”。
知识模块：商业发票及装箱单的缮制3．某进出口公司工作人员在缮制信用证时，货物名称一栏错把BLACK TEA(红茶)写作BLACK TEE，审证时没留意到这个问题，那么制作发票时应( )。
A．改作“BLACK TEA”B．按原文写作“BLACK TEE”C．按原文写作“BLACK TEE”，然后在后面加上(BLACK TEA)D．把“信用证”改成“托收”收款正确答案：C解析：货物名称和规格，原则上保持与信用证完全一致。
如有个别字母笔误，可以在错误品名后另注正确词句并加括号。
知识模块：商业发票及装箱单的缮制4．根据《UCP600》的规定，商业发票中货物的描述( )。
A．可以使用统称，不得与信用证中有关货物的描述有抵触B．可以使用统称，并可与信用证中有关货物的描述有所不同C．必须完全符合信用证中的描述D．必须与合同的描述完全一致正确答案：C解析：根据《UCP600》规定：商业发票中货物的描述必须与信用证中的描述相一致。
汇票缮制的练习1、根据下列内容填制汇票一份：
汇票缮制的练习1、根据下列内容填制汇票一份：ISSUING BANK: DEUTSCHE BANK (ASIA) HONGKONGL/C NO. AND DATE: 756/05/1495988, NOV. 20, 2004AMOUNT: USD19,745.00APPLICANT: MELCHERS (H.K) LTD., RM.1210, SHUNTAK CENTRE, 200 CONNAUGHT ROAD, CENTRAL, HONGKONGBENEFICIARY: CHINA NATIONAL ARTS AND CRAFTS IMP. & EXP. CORP. GUANG DONG (HOLDINGS) BRANCH.WE OPENED IRREVOCABLE DOCUMENTS CREDIT AVAILABLE BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN AND OF BENEFICIARY’S DRAFTS IN DUPLICATE AT SIGHT DRAWN ON OUR BAN K.INV. NO.: ITBE001121DATE OF NEGOTIATION: DEC. 20, 2004凭Drawn under DEUTSCHE BANK (ASIA) HONGKONG……………………………..…………………..信用证第号L/C No……756/05/1495988……………………….………日期Dated ……NOV. 20, 2004…………………………….按息付款Payable with interest @....…………号码汇票金额No: ……ITBE001121…….……Guangzhou , China…DEC 20,2004……………...…见票日后（本汇票之副本未付）At…***…..…………………Sight of this FIRST of Exchange (Second of exchange being unpaid)付金额pay to the order of CHINA NATIONAL ARTS AND CRAFTS IMP. & EXP. CORP. .………或其指定人The sum of SAY U.S DOLLARS NINETEEN THOUSAND SEVEN HUNDRED AND FOURTY FIVE ONLYTo…DEUTSCHE BANK (ASIA) HONGKONG…………………....CHINA NATIONAL ARTS AND CRAFTS IMP. & EXP. CORP.赵倩倩汇票缮制的练习2、广东省五矿进出口公司收到沙特阿拉伯的MIGHWLLI STEEL PRODUCTS CO. 的信用证后，如期交货，请按其开来的信用证内容制作一份汇票。
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。
小综合练习9缮制答案
根据下列给出的条件缮制商业发票、装箱单和汇票卖方：SUZHOU IMPORT & WEXPORT TRADE CORPORATION321 FENGXIAN ROAD SHANGHAI CHINA买方：TANJIN-DAIEI CO., LTD. SHIBADAIMONMF BLDG, 2-1-16，SHINADAIMON MINATO-KU, OSAKA, 105 JAPAN 货名：红茶（BLACK TEA）单价：CIF OSAKAART NO. 555 USD 110.00/KGART NO. 666 USD 100.11/KGART NO. 777 USD 90.00/KG数量：ART NO. 555 100 KGSART NO. 666 110 KGSART NO. 777 120 KGS包装：每5公斤装一箱（PACKED IN ONE CARTON OF 5 KGS EACH）装一个20英尺的集装箱（编号：GATU 0506118）（整箱）毛重：ART NO. 555 5 KGS/CTNART NO. 666 5 KGS/CTNART NO. 777 6 KGS/CTN净重：每箱4 KGS 体积：每箱0.2 CBM唛头：自制一个标准化唛头开证行：FUJI BANK 1013， SAKULA OTOLIKINGZA MACHI OSAKA JAPAN 议付行：BANK OF CHINA SUZHOU BRANCH支付条件：L/C AT SIGHT信用证号：XT 173 开证日期：MAY 10， 2010正本提单分数：3份发票编号：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 Invoice。
实训任务 07 缮制发票
张立
三、项目案例思考 某年 3 月我工艺品公司向巴基斯坦 BC 公司出口一批货物。 6 月 5 日对方开来信用证有 下列条款：“…350 sets of Dinner Set， Price： USD： 35.00 Per set， CFR Karachi， shipment from Qingdao to Karachi， shipping Mark to be B.C./381 AND 451/KARACHI on1y．”（350 套西餐具，价格每套 35 美元， C＆F 卡拉奇。从青岛装运至卡拉奇，运 输标志仅为“B.C./381AND 451/ KARACHI”。）
PROFORMA INVOICE
TO：
NESON TRADING CO.
P.O. BOX 99552, RIYADH 22766, KSA TEL： 00966-1-4659220 FAX： 00966-1-4659213
INVOICE NO.： INVOICE DATE： S/C NO.： S/C DATE：
X 425 GRAMS NET WEIGHT (D.W. 227
GRAMS) AT USD7.80 PER CARTON.
ROSE BRAND.
Total Amount： 1700CARTONS
USD THIRTEEN THOUSAND TWO HUNDRED AND SIXTY ONLY.
Unit Price USD7.80
ADVISING BANK：
BANK OF CHINA JIANGSU BRANCH
HEAD OFFICE 148 ZHONGSHAN SOUTH ROAD NANJING
TELEX： 34116/34127 BOCJS CN