制作商业发票学生练习.docx
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制作商业发票学生练习.docx
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制作商业发票学生练习
学习情境二制作商业发票和装箱单操作
一、学习目标
能力目标:
能读懂L/C条款和/或合同条款品名条款、价格条款,能根据L/C条款和/或
合同条款准确填写商业发票和装箱单相关栏目的内容。
知识目标:
熟悉发票的分类和作用,熟悉UCP600中关于商业发票的条款,熟悉包装单
据的种类。
二、工作项目
2008年2月25日,外贸业务员董斌采纳了外贸单证员陈红的合理改证建议,当天给SIK
贸易有限公司发改证函。
SIK贸易有限公司同意改证要求,向汇丰银行迪拜分行提出改证申
请。
2008年2月28日,杭州市商业银行通知浙江金苑进出口有限公司外贸单证员陈红,汇
丰银行迪拜分行的信用证修改书(Amendmenttoadocumentarycredit)已到。
信用证修改书
的内容如下:
MT707
SENDER
RECEIVER
SENDER’SREFERENCE
AMENDMENTTOADOCUMENTARYCREDIT
HSBCBANKPLC,DUBAI,U.A.E.
HANGZHOUCITYCOMMERCIALBANK,HANGZHOU,CHINA
20:
FFF07699
RECEIVER’SREFERENCE21:
NON
DATEOFISSUE
NUMBEROF
AMENDMENT
BENEFICIARY(BEFORE
THISAMENDMENT)
NEWDATEANDPLACEOF
EXPIRY
DECREASEOF
DOCUMENTARYCREDIT
AMOUNT
NEWDOCUMENTARY
CREDITAMOUNTAFTER
AMENDMENT
PERCENTAGECREDIT
AMOUNTTOLERANCE
31C:
080228
26E:
01
59:
ZHEJIANGJINYUANIMPORT&EXPORTCO.,LTD.
118XUEYUANSTREET,HANGZHOU,P.R.CHINA
31E:
DATE080510PLACEINCHINA
33B:
CURRENCYUSDAMOUNT450.00
34B:
CURRENCYUSDAMOUNT54000.00
39A:
05/05
LATESTDATEOF
SHIPMENT
NARRATIVE
44C:
080425
79:
①UNDERFIELD45A,UNITPRICEAMENDEDTOUSD12.00/PC.
②UNDERFIELD59AMENDEDTO:
ZHEJIANGJINYUANIMPORT
ANDEXPORTCO.,LTD.
③UNDERFIELD42CAMENDEDTO:
AT30DAYSAFTERSIGHT.
④UNDERFIELD48AMENDEDTO:
WITHIN15DAYSAFTERTHE
DATEOFSHIPMENT,BUTWITHINTHEVALIDITYOFTHIS
CREDIT.
⑤UNDERFIELD48,THEAMOUNTINSUREDAMENDEDTO:
110%
INVOICEVALUE.
⑥UNDERFIELD46A,THECONSIGNEEOFB/LAMENDEDTO:
TO
ORDER.
⑦UNDERFIELD71BAMENDEDTO:
ALLCHARGESAND
COMMISSIONSOUTSIDEU.A.E.AREFORACCOUNTOF
BENEFICIARYEXCLUDINGREIMBURSINGFEE.
⑧UNDERFIELD47A,INCREASETHECLAUSE:
MOREORLESS5
%OFQUANTITYOFGOODSISALLOWED.
OTHERTERMSANDCONDITIONSREMAINUNCHANGED.
AMENDMENTFEEUSD25.00ANDCABLEFEEUSD30.00AREFOR
A/COFAPPLICANT.SUBJECTTOUCPDC(2007REVISION)ICC
PUB.NO.600
2008年4月11日,浙江金苑进出口有限公司收到委托生产S/CNO.:
ZJJY0739项下全
棉女式夹克生产的浙江嘉兴洞天服装厂的货物实际出运信息如下:
品名
数量
装箱率
纸箱重量
纸箱尺寸
全棉女式夹克
Styleno.L357:
2250件
Styleno.L358:
2268件
9件/纸箱
毛重10公斤/箱,净重9公斤/箱
45CM×45CM×58CM
在接受改证后,信用证修改书成了原信用证的组成部分,并替代原信用证对应条款而使
其失效。
为了以后更好地操作业务,我们可以把信用证修改书替代原信用证对应条款而产生
一份新的信用证:
MT700
SENDER
ISSUEOFADOCUMENTARYCREDIT
HSBCBANKPLC,DUBAI,U.A.E.
RECEIVER
SEQUENCEOFTOTAL
HANGZHOUCITYCOMMERCIALBANK,HANGZHOU,CHINA
27:
1/1
FORMOFDOC.CREDIT40A:
IRREVOCABLE
DOC.CREDITNUMBER20:
FFF07699
DATEOFISSUE
APPLICABLERULES
DATEANDPLACEOF
EXPIRY.
APPLICANT
BENEFICIARY
AMOUNT
AVAILABLEWITH/BY
DRAFTSAT...
DRAWEE
PARTIALSHIPMENT
TRANSSHIPMENT
PORTOFLOADING/
AIRPORTOFDEPARTURE
PORTOFDISCHARGE
LATESTDATEOF
SHIPMENT
DESCRIPTIONOFGOODS
AND/ORSERVICES.
31C:
080225
40E:
UCPLATESTVERSION
31D:
DATE080510PLACEINCHINA
50:
SIKTRADINGCO.,LTD.
16TOMSTREET,DUBAI,U.A.E.
59:
ZHEJIANGJINYUANIMPORT&EXPORTCO.,LTD.
118XUEYUANSTREET,HANGZHOU,P.R.CHINA
32B:
CURRENCYUSDAMOUNT54000.00
41D:
ANYBANKINCHINA,
BYNEGOTIATION
42C:
30DAYSAFTERSIGHT
42A:
HSBCBANKPLC,NEWYORK
43P:
PROHIBITED
43T:
ALLOWED
44E:
CHINESEMAINPORT
44F:
DUBAI,U.A.E.
44C:
080425
45A:
4500PIECESOFLADIESJACKET,SHELL:
WOVENTWILL100%
COTTON,LINING:
WOVEN100%POLYESTER,ORDERNO.SIK768,
ASPERS/CNO.ZJJY0739
STYLENO.QUANTITYUNITPRICEAMOUNT
L357
L358
2250PCSUSD12.00/PC
2250PCSUSD12.00/PC
USD27000.00
USD27000.00
ATCIFDUBAI,U.A.E.
DOCUMENTSREQUIRED46A:
+COMMERCIALINVOICESIGNEDINTRIPLICATE.
+PACKINGLISTINTRIPLICATE.
+CERTIFICATEOFCHINESEORIGINCERTIFIEDBYCHAMBER
OFCOMMERCEORCCPIT.
+FULLSET(3/3)OFCLEAN‘ONBOARD’OCEANBILLSOF
LADINGMADEOUTTOORDERMARKEDFREIGHTPREPAIDAND
NOTIFYAPPLICANT.
+INSURANCEPOLICY/CERTIFICATEINDUPLICATEENDORSED
INBLANKFOR110%INVOICEVALUE,COVERINGALLRISKSOF
CICOFPICC(1/1/1981)INCL.WAREHOUSETOWAREHOUSEAND
I.O.PANDSHOWINGTHECLAIMINGCURRENCYISTHESAMEAS
THECURRENCYOFCREDIT.
+SHIPPINGADVICESHOWINGTHENAMEOFTHECARRYING
VESSEL,DATEOFSHIPMENT,MARKS,QUANTITY,NETWEIGHT
ANDGROSSWEIGHTOFTHESHIPMENTTOAPPLICANTWITHIN
3DAYSAFTERTHEDATEOFBILLOFLADING.
ADDITIONALCONDITION47A:
+DOCUMENTSDATEDPRIORTOTHEDATEOFTHISCREDIT
ARENOTACCEPTABLE.
+THENUMBERANDTHEDATEOFTHISCREDITANDTHENAME
OFISSUINGBANKMUSTBEQUOTEDONALLDOCUMENTS.
+MOREORLESS5PCTOFQUANTITYOFGOODSISALLOWED.
+TRANSSHIPMENTALLOWEDATHONGKONGONLY.
+SHORTFORM/CHARTERPARTY/THIRDPARTYBILLOFLADING
ARENOTACCEPTABLE.
+SHIPMENTMUSTBEEFFECTEDBY1×40’FULLCONTAINER
LOAD.B/LTOSHOWEVIDENCEOFTHISEFFECTISREQUIRED.
+THEGOODSSHIPPEDARENEITHERISRAELIORIGINNORDO
THEYCONTAINISRAELIMATERIALSNORARETHEYEXPORTED
FROMISRAEL,BENEFICIARY’SCERTIFICATETOTHISEFFECTIS
REQUIRED.
+ALLPRESENTA
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