商业发票的练习.docx
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商业发票的练习.docx
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商业发票的练习
上机3:
商业发票的练习
操作1:
请根据商业发票单据找出下列内容(课本第65-65两份发票选其一):
(1)出口商名称
(2)发票抬头
(3)发票号码
(4)发票日期
(5)合同号码
(6)出票人名称
(7)付款方式
(8)装运港
(9)目的港
(10)转运港
(11)运输方式
(12)货物描述
(13)价格术语
(14)商品单价
(15)总值
(16)唛头
(17)运费
(18)保险费
(19)证明文句
(20)原产国
(21)运输工具名称
(22)商品数量
操作二:
发票的改错
发票改错一:
广东省华联贸易有限公司与加拿大EEN公司成交了一笔出口交易,ENN公司开来信用证,华联贸易有限公司备货出运后收妥提单,立即制作好全套单据并准备交单议付,请根据以下信用证提供的内容审核并修改其中的商业发票。
DOC,CREDITNUMNER:
044/307587
APPLICANT:
EENCO.,VANCOUVER,CANADA
BENEFICIARY:
GUANGDONGHUALIANTRADINGCORPORATION
60HUHAIROADGUANGZHOU,CHINA.
AMOUNTCURRENCY:
USD5,
AVAILABLEBY/WITH:
FREELYNEGOTIABLEATANYBANKBYNEGOTIATION
LOADINGINCHARGE:
CHINA
FORTRANSPORTTO:
VANCOUVERVIAHONGKONG
LATESTDATEOFSHIPMENT:
020131
DESCTRIPITONOFGOODS:
2,920YDSOF100PCTCOTTONDENIM-8OZ–ROPEDYEDINDIGO(CT-121)
DOUBLEP/SHRUNKRESIDUALAHRINKAGENOTMORETHAN3-4PCT
82*50/14s*14s-WIDTH:
58/59’)
ATUSDYDASPERPURCHASEORDERNO.FAB/01-02,CIFVANCOUVER
DOCUMENTSREQUIRED:
+SIGNEDCOMMERCIALINVOICEINTREPLICATE
GUANGDONGHUALIANTRADINGCORPORATION
60HUHAIROADGUANGZHOU,CHINA.
INVOICE
TOMESSER:
ENNCOINVOICENO.:
SHE01/7203
VANOUVERDATE:
2002
L/CNO:
044/387587
.NO:
FAB/01-02
SHIPPEDFROMGUANGZHOUTOVANCOUVER
MARKS&NOS.DESCREPTIONQUANTITYUNITPRICEAMOUNT
GOLDTRONGARMENTSSDNBHD
PONOFAB/01-02
COLOUR:
INDIGO
R/NO:
1-46-36
2928YARDSUSDYARDUSD5,
100PCTCOTTONDENIM-8OZ-ROPEDYEDINDIGO(CT-121)
DOUBLEP/SHRUNKRESIDUALAHRINKAGENOTMORETHAN
3-4PCT82*50/14S*14S-WIDTH:
58*59’
ASPERPURCHASEORDERNO.FAB10-/01-02
TOTAL:
USDOLLARSFIVETHOUSANDTWOHUNDREDFIFTYSIXONLY.
发票改错二:
天津体育用品进出口公司向日本的tokyokeyboarddistributer出口一批足球,该公司在货物出运后利己着手制单结汇,请根据以下的信用证内容审核并修改其制作的商业发票。
Nameofissuingbank:
themitsuibankltd.,Tokyo,15marunouche3-chome
Placeanddaterofissue:
3march,1999,Tokyo,japan
To:
Tianjinsportinggoodsimp.&exp.Corp.
68yentaistreet,Tianjin,china
Thiscreditisadvisedthroughbankofchina,50yentaistreet,Tianjin,china.
Dearsirs,
ByorderandforaccountofTokyokeyboarddistributer,12-14monmachi3-chome,Tokyo,japan.Weherebyissueanirrevocabledocumentarycreditno.901026for(sayisdp;;arsfivethousandsixhundredonly)toexpireon30,june,1999inchinaavailablewithanybankinchinabynegotiationagainstbeneficiary’sdraftsatsightdrawnonusandthedocumentsdetailedherein,markedwith“*”
*commercialinvoiceintriplicatevisaedbythechamberofcommercecertifyinggoodsorigin
*fullset2/2originalscleanonboardmarinebillofladingmadeouttoorderandblankendorsedmarkedfreightprepaidnotifyingTokyokeyboarddistributer,12-14monmachi3-chome,Tokyo,japan.
*packinglistintriplicate
*certificateoforigininchina
*insurancepolicyorcertificatecoveringallrisksandwarrisksfor110%oftheinvoicevaluestipulatingclaim,ifany,tobepayableincurrencyofthedraft.
*certificateofweightintriplicate
*certificateofanalysisintriplicateevidencingshipmentof1600pcsgbw32pfootballpccifTokyoaspers/cno.tsg0215
Shippingmarks:
TTK/TOKYO/
ShipmentfromTianjinporttoTokyonotlaterthan16,june,1999
Partialshipment:
allowed
Transshipment:
notallowed
Documenttobepresentedwithin15daysafterthedateofthetransportdocumentsbutwithinthevalidityofthecredit.
Weherebyengagewithdrawersand/orbonafideholdersthatdraftsandnegotiatedinconformitywiththetermsofcreditwillbefullyhonouredonpresentation.
Instructionstotheadvisingbank:
Pleaseadvisethecredittothebeneficiary
Thenumberandthedateofthecreditmustbequotedonalldocumentsrequired.
Pleaseacknowledgereceipt.
Reimbursement:
thenegotiatingbankisauthorizedtoclaimreimbursementonthemitsuibankltd.,newyorkbytelex.Alldraftsanddocumentsmustbesenttousbyairmail.
Yoursfaithfully,
Themitsuibankltd,.,Tokyo
Signature:
Tianjinsportinggoodsimp.&exp.Corp.
68yentaistreet,Tianjin,china
TOMESSERS;TokyoKEYBOARDDISTRIBUTER,INVOICENO.:
TS99012
12-14MONMACHI,3-CHOMEINVOICEDATE:
JUE12,1999
TOKYO,JAPANL/CNO:
901026
S/CNO:
TSG0205
TRANSPORTDETAILS
FROMTIANJINPORTTOTOKYOBYVESSEL
MARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNT
TKGBW32PFOOTBALL1600PCSPC
TOKYO
TOTAL:
USDOLLARSFIVETHOUSANDSIXHUNDREDONLY.
受益人签章
操作3:
根据课本上的信用证样本填制发票
ISSUER
COMMERCIALINVOICE
商业发票
TO
NO.
DATE
TRANSPORTDETAILS
S/CNO.
L/CNO.
TERMSOFPAYMENT:
MarksandNumbers
Numberandkindofpackage
Descriptionofgoods
Quantity
UnitPrice
Amount
Total:
SAYTOTAL:
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