制作商业发票学生练习.docx

1、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

2、的信用证修改书（Amendment to a documentary credit）已到。信用证修改书的内容如下：MT 707SENDERRECEIVERSENDERS REFERENCEAMENDMENT TO A DOCUMENTARYCREDITHSBC BANK PLC，DUBAI, U.A.E.HANGZ HOU CITY COMMERCIAL BANK, HANGZ HOU, CHINA20 ： FFF07699RECEIVERS REFERENCE 21 ： NONDATE OF ISSUENUMBER OFAMENDMENTBENEFICIARY(BEFORETHIS AMEN

3、DMENT)NEW DATEAND PLACE OFEXPIRYDECREASE OFDOCUMENTARYCREDITAMOUNTNEW DOCUMENTARYCREDIT AMOUNTAFTERAMENDMENTPERCENTAGE CREDITAMOUNT TOLERANCE31C： 08022826E： 0159 ： Z HEJIANG JINYUAN IMPORT & EXPORT CO., LTD.118 XUEYUAN STREET, HANGZ HOU, P.R.CHINA31E： DATE 080510 PLACE IN CHINA33B： CURRENCY USD AMOU

4、NT 450.0034B： CURRENCY USD AMOUNT54000.0039A： 05/05LATESTDATE OFSHIPMENTNARRATIVE44C： 08042579 ： UNDER FIELD 45A, UNIT PRICE AMENDED TO USD12.00/PC.UNDER FIELD 59 AMENDED TO: Z HEJIANG JINYUAN IMPORTAND EXPORT CO.,L TD.UNDER FIELD 42C AMENDED TO: AT 30 DAYSAFTER SIGHT.UNDER FIELD 48 AMENDED TO: WITH

5、IN 15 DAYS AFTER THEDATE OF SHIPMENT, BUT WITHIN THE V ALIDITY OF THISCREDIT.UNDER FIELD 48, THE AMOUNT INSURED AMENDED TO: 110%INVOICE V ALUE.UNDER FIELD 46A, THE CONSIGNEE OF B/L AMENDED TO: TOORDER.UNDER FIELD 71B AMENDED TO: ALL CHARGES ANDCOMMISSIONS OUTSIDE U.A.E. ARE FOR ACCOUNT OFBENEFICIARY

6、 EXCLUDING REIMBURSING FEE.UNDER FIELD 47A, INCREASE THE CLAUSE: MORE OR LESS 5% OF QUANTITY OF GOODS IS ALLOWED.OTHER TERMS AND CONDITIONS REMAIN UNCHANGED.AMENDMENT FEE USD25.00 AND CABLE FEE USD30.00 ARE FORA/C OF APPLICANT. SUBJECT TO UCPDC (2007 REVISION) ICCPUB. NO.6002008 年 4 月 11 日，浙江金苑进出口有限

7、公司收到委托生产 S/C NO.: Z JJY0739 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Style no. L357：2250 件Style no. L358：2268 件9 件/纸箱毛重 10 公斤/箱，净重 9 公斤/箱45CM45CM58CM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：MT 700SENDERISSUE OF A DOCUMENTARYCREDITHSBC BANK

8、 PLC，DUBAI, U.A.E.RECEIVERSEQUENCE OF TOTALHANGZ HOU CITY COMMERCIAL BANK, HANGZ HOU, CHINA27 ： 1 / 1FORM OF DOC. CREDIT 40A： IRREVOCABLEDOC. CREDIT NUMBER 20 ： FFF07699DATE OF ISSUEAPPLICABLE RULESDATEAND PLACE OFEXPIRY.APPLICANTBENEFICIARYAMOUNTAV AILABLE WITH/BYDRAFTS AT .DRAWEEPARTIAL SHIPMENTTR

9、ANSSHIPMENTPORTOF LOADING/AIRPORTOF DEPARTUREPORTOF DISCHARGELATESTDATE OFSHIPMENTDESCRIPTION OF GOODSAND/OR SERVICES.31C： 08022540E： UCP LATESTVERSION31D： DATE 080510 PLACE IN CHINA50 ： SIK TRADING CO., LTD.16 TOM STREET, DUBAI, U.A.E.59 ： Z HEJIANG JINYUAN IMPORT & EXPORT CO., LTD.118 XUEYUAN STRE

10、ET, HANGZ HOU, P.R.CHINA32B： CURRENCY USD AMOUNT 54000.0041D： ANY BANK IN CHINA,BY NEGOTIATION42C： 30 DAYSAFTER SIGHT42A： HSBC BANK PLC，NEW YORK43P： PROHIBITED43T： ALLOWED44E： CHINESE MAIN PORT44F： DUBAI, U.A.E.44C： 08042545A： 4500 PIECES OF LADIES JACKET, SHELL: WOVEN TWILL 100%COTTON, LINING: WOVE

11、N 100% POLYESTER,ORDER NO.SIK768,AS PER S/C NO. Z JJY0739STYLE NO. QUANTITY UNIT PRICE AMOUNTL357L3582250PCS USD12.00/PC2250PCS USD12.00/PCUSD27000.00USD27000.00AT CIF DUBAI, U.A.E.DOCUMENTS REQUIRED 46A： + COMMERCIAL INVOICE SIGNED IN TRIPLICATE.+ PACKINGLISTIN TRIPLICATE.+ CERTIFICATE OF CHINESE O

12、RIGIN CERTIFIED BY CHAMBEROF COMMERCE OR CCPIT.+ FULL SET (3/3) OF CLEAN ON BOARD OCEAN BILLS OFLADING MADE OUT TO ORDER MARKED FREIGHT PREPAIDANDNOTIFY APPLICANT.+ INSURANCE POLICY/CERTIFICATEIN DUPLICATE ENDORSEDIN BLANK FOR 110% INVOICE V ALUE,COVERING ALL RISKS OFCIC OF PICC (1/1/1981) INCL. WAR

13、EHOUSETO WAREHOUSEANDI.O.P AND SHOWING THE CLAIMING CURRENCY IS THE SAME ASTHE CURRENCY OF CREDIT.+ SHIPPING ADVICE SHOWING THE NAME OF THE CARRYINGVESSEL, DATE OF SHIPMENT, MARKS, QUANTITY,NETWEIGHTAND GROSS WEIGHT OF THE SHIPMENT TO APPLICANT WITHIN3 DAYSAFTER THE DATE OF BILL OF LADING.ADDITIONAL

14、 CONDITION 47A： + DOCUMENTS DATED PRIOR TO THE DATE OF THIS CREDITARE NOT ACCEPTABLE.+ THE NUMBER AND THE DATE OF THIS CREDIT AND THE NAMEOF ISSUING BANK MUST BE QUOTED ON ALL DOCUMENTS.+ MORE OR LESS 5 PCT OF QUANTITY OF GOODS IS ALLOWED.+ TRANSSHIPMENT ALLOWEDAT HONGKONG ONLY.+ SHORT FORM/CHARTER

15、PARTY/THIRDPARTY BILL OF LADINGARE NOT ACCEPTABLE.+ SHIPMENT MUST BE EFFECTED BY 140FULL CONTAINERLOAD. B/L TO SHOW EVIDENCE OF THIS EFFECT IS REQUIRED.+ THE GOODS SHIPPED ARE NEITHER ISRAELI ORIGIN NOR DOTHEY CONTAINISRAELI MATERIALS NOR ARE THEY EXPORTEDFROM ISRAEL, BENEFICIARYS CERTIFICATETO THIS EFFECT ISREQUIRED.+ ALL PRESENTA