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 AMOUNT

BALL PEN:

631 1000 DOZS @USD0.84/DOZ USD 840.00

121F 300 DOZS @USD5.00/DOZ USD 1500.00

515B 400 DOZS @USD2.84/DOZ USD 1136.00

66D 480 DOZS @USD1.86/DOZ USD 892.80

157 400 DOZS @USD2.50/DOZ USD 1000.00

542 BLACK 600 DOZS @USD0.50/DOZ USD 300.00

BLUE 1200 DOZS @USD0.50/DOZ USD 600.00

RED 600 DOZS @USD0.50/DOZ USD 300.00

542B 4500 BAGS @USD0.15/BAG USD 675.00

602 200 DOZS @USD3.60/DOZ USD 720.00

620 560 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 784.80

882 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 1317.60

918-6 360 DOZS @USD2.37/DOZ USD 853.20

TOTAL: 1) 5740 DOZS AND 4500 BAGS OF BALL PEN USD 14109.40

2) 1480 DOZS OF ROLLER PEN

3) 720 DOZS OF WATER COLOUR PEN AS PER SALES CONTRACT NO: 96FH1016

2)买方开来的信用证如下所示:

(INCORPORA TED IN HONGKONG) 11 QUEENS ROAD,CENTRAL,

HONGKONG TEL:00852-28123334

TELEX:22333 DHBHK HX

SWIFT: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. LTD

3601 MEIHUA ROAD, SHANGHAI ,CHINA

To: LINKMAX INTERNATIONAL COMPANY

ROOM 3 24/F HANG SAM HOUSE KING TIN COURT SHATIN, HONGKONG INVOICE NO:

DATE:040220

L/C NO: 16441688

DESCPRISE OF GOODS

练习2 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, CHINA

APPLICANT: INTERNATIONAL TRADING AND RE-EXPORT CO.(ZERKA FREE ZONE). P.O.BOX 1147.AMMAN-JORDAN.,FAX:623267,TEL:630353.

DC NO.: DCFJOM970603

FORM OF DC: IRREVOCABLE

DATE OF ISSUE: 20 MAY,2004

EXPIRY DATE AND PLACE: 30 JULY, 2004 CHINA

DC AMOUNT: USD26160.00, CFR AQABA, JORDAN,

MAX CR AMT: NOT EXCEEDING….

AVAILABLE WITH/BY: ANY BANK BY NEGOTIATION

DRAFTS AT: AT SIGHT FOR FULL INVOICE VALUE, MENTIONING THIS DC NO.

DRAWEE: ISSUING BANK

LATEST DATE OF SHIPMENT: 15 JULY 2004

GOODS: 24000 PAIRS “EVA” SLIPPER MODEL DO27 SIZE 36-40

24000 PAIRS “EVA” SLIPPER MODEL DO02 SIZE 30-35

ALL IN 4 ASSORTED COLORS, LIGHT BLUE, RED, PINK AND VIOLET

AS PER S/C 97 ACX417 DATED 17.4,2004

DOUMENTS 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.