外贸单证实务教案07

SIZE: 10---100 MM 90% MIN. UNIT PRICE: USD1650/MT CIF MONTREAL, CANADA 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. 2. FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING IN TWO ORIGINALS AND 3 COPIES， MADE OUT TO ORDER OF NORTHEAST AMERICA BANK OF CANADA NOTIFYING APPLICANT EVIDENCING SHIPMENT FROM GUANGZHOU TO MONTREAL.
50:
APPLICANT： GOOD BROTHER RESOURCES CO. LTD. 2950 HIGHWAY DRIVE TRAIL BRITHISH COLOMBIA，CANADA, FAX:001-514 364 5605
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59: BENEFICIARY – NAME & ADDRESS GUANGXI WUZHOU XINDASHUN TRADING CORP. 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 ANY BANK IN BENEFICIARY’S COUNTRY BY NEGOTIATION 42C: DRAFTS AT: SIGHT FOR 100% OF INVOICE VALUE 42A: DRAWEE：NORTHEAST AMERICA BANK OF CANADA 43P: PARTIAL SHIPMENTS: ALLOWED 43T: TRANSHIPMENT ALLOWED 44E: PORT OF LOADING: GUANGZHOU, CHINA 44F: PORT OF DISCHARGE MONTREAL, CANADA 44C: LATEST DATE OF SHIPMENT 11-01-31 45A: DESCRIPTION OF GOODS &/OR SERVICES 100 M/T / 100 BAGS OF SILICON METAL SI: 99% MIN. FE: 0.4% MAX. CA: 0.1% MAX. AL: 0.4% MAX.
一、发票含义 商业发票（Commercial Invoice）,简称发票，是出口公司对国外买方开立的载 有货物名称、规格、数量、单价、总金额等内容的清单，是国外买方凭以收货、付款、 记账和报关完税的依据，是所装运货物的总说明。 二、发票地位 不管是在信用证付款方式下，或汇付和托收项下，发票都是全套议付单据的核心，起关 键作用，居于单据的统帅地位。在发票制作出来之后，很多其他单据内容可以依照或参考发 票的内容来制作。 三、发票作用 1、可供进口商了解和掌握装运货物的全面情况。发票是一笔交易的全面叙述， 他详细列明了该装运货物的货物名称、商品规格、装运数量、价格条款、商品单价、 商品总值等全面情况，为进口商提供识别该批货物属于哪一批订单项下的。进口商可 以依据出口商提供的发票，核对签订合同的项目，了解和掌握合同的履约情况，进行 验收。 2、作为进口商记账，进口报关，海关统计和报关纳税的依据。发票是销售货物的 凭证。对进口商来说，需要根据发票逐笔登记记账，按时结算货款。进口商在清关时 需要向当地海关当局递交出口商发票，海关凭以核算税金，验关放行和海关统计。 3、在不用汇票的情况下，发票可以代替汇票作为付款依据。 在 D/P 及 T/T 即期付款不出具汇票的情况下，发票可作为买方支付货款的根据， 替代汇票进行核算。在光票付款的方式下，因为没有货运单据跟随，商业发票起着证 实装运货物和交易情况的作用。 4、一旦发生保险索赔时，发票还可以作为货物价值的证明。 四、发票格式 商业发票没有统一的格式，不是要式单据。每个出具商业发票的单位都可以有自 己的发票格式。虽然格式各有不同，但商业发票填制的项目和方法却大同小异。
FE: 0.4% MAX. AL: 0.4% MAX. CA: 0.1% MAX. SIZE:10---100 MM 90% MIN.
TOTAL: USD165,000
SAY: US DOLLARS ONE HUNDRED AND SIXTY FIVE THOUSAND ONLY. NO. OF L/C: EXP2010-1207 DATE OF L/C: DEC. 07, 2010 GUANGXI WUZHOU XINDASHUN TRADING CORP. 莫运金
3. INSPECTION CERTIFICATE OF QUALITY AND WEIGHT IN DUPLICATE. 4. PACKING LIST IN TRIPLICATE. 5. G.S.P. FORM A ISSUED BY CORRESPONDING AUTHORITY IN DUPLICATE. 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 7. BENEFICARY’S CERTIFICATE CERTIFYING THAT ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS HAS BEEN SENT TO APPLICANT BY EMS WITHIN 7 DAYS AFTER SHIPMENT HAS BEEN EFFECTED. 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. 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.” 71B: CHARGES ALL BANKING CHARGES OUTSIDE CANADA, IF ANY, ARE FOR ACCOUNT OF BENEFICIARY 48: PERIOD FOR PRESENTATION DOCUMENTS PRESENTED WITHIN 15 DAYS AFTER SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT. 49: 78: CONFIRMATION INSTRUCTIONS WITHOUT INSTRUCTION TO PAYG/ACCPTG/NGGOTG BANK 1. ALL DOCUMENTS MUST BE SENT TO US IN ONE LOT, OUR ADDRESS: NORTHEAST AMERICA BANK OF CANADA, 238 #, BEIXALU, GM, MONTREAL, CANADA 2. A DISCREPANCY FEE OF USD60.00 SHOULD BE DEDUCTED FROM NEGOTIATION AMOUNT FOR EACH PRESENTATION IF DOCUMENTS DO NOT COMPLY WITH L/C TERMS AND CONDITIONS. 3. UPON RECEIPT OF DOCUMENTS ALONG WITH DRAFT(S) STRICTLY COMPLYING WITH TERMS AND CONDITIONS OF THIS CREDIT, WE WILL REMIT PROCEEDS LESS OUR HANDLING CHARGES TO YOU AS INSTRUCTED. 4. ONE COPY OF BILL OF LADING AND COMMERCIAL INVOICE IS REQUIRED FOR ISSUING BANK’S FILE. USD10.00 WILL BE CHARGED IF THESE COPIES ARE NOT PRESENTED. 57D: ‘ADVISE THROUGH’ BANK
BANK OF CHINA WUZHOU BRANCH 72: SENDER TO RECEIVER INFORMATION PLS RELEASE THE L/C UPON RECEIPT OF ADVISING FEES. END OF MESSAGE 补充信息： 船名：KUIBEIQUE 12WV 船期：2011 年 1 月 28 日 实装货物数量：100 包； 净重 100 M/T；毛重：100.8 M/T 。体积：40M 要求卖方设计唛头。
讨论小结：
通过本案例分析，了解发票制作的方法
基本部分： 【情境导入】
2011 年 1 月下旬，广西梧州春江五金矿产进出口有限公司拟向加拿大装船出口了 100 吨特级金属硅。1 月 18 日，实习单证员谭雅梅所在的出口部经理王瑞荣将一份信用证交代
她，要求她马上制作议付单据--商业发票。
第一步 学生学
授课时间 授课题目
2013 年
分项制单
月
日
节次 2
周次
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。
教学目标 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： 教学重点 与难点 授课方式 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 发票的制作要点
3 ，
货物存放地点：广州黄埔码头 2 号仓库。
COMMERCIAL
INVOICE
DATE: JAN.18，2011 NO. CF 006 TO: GOOD BROTHER RESOURCES CO. LTD., 2950 HIGHWAY DRIVE TRAIL BRITHISH COLOMBIA，CANADA, FAX:001514 364 5605 SHIPMENT FROM GUANGZHOU TO MONTREAL BY VESSEL NAME GOODS SILICON METAL OF SPECIFICATION SI: 99% MIN. QUANTITY 100 BAGS MARK & NOS. XINDASHUN GBR10086 MONTREAL C/NO.1-100 NW/GW 100 M/T/ 100.8 M/T UNIT PRICE USD1650/MT CIF MONTREAL
教学难点：
发票的内容及格式
理论讲授、案例讨论、视频观摩、启发式教学 拓展阅读、课后思考题、实训作业
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 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 11-02-15 IN BENEFICIARY’S COUNTRY