國(guó)際商務(wù)單證填單練習(xí)

一、匯票閱讀理解1.閱讀理解一BILLOFEXCHANGENO.SHE01/7203DATEJUN.5，EXCHANGEFORUSD7，320.00AT×××DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PAYTOTHEORDEROFCONSTRUCTIONBANKOFCHINATHESUMOFUSDOLLARSSEVENTHOUSANDTHREEHUNDREDANDTWENTYONLY.DRAWNUNDERL/CNO.COM8722732DATEDMAY15，USSUEDBYTHESAKURABANK,LIMITEDTOTHESAKURABANK,LIMITED56NANIWA-CHO,CHUO-KU,KOBE,JAPANZHOUTEAIMPORT&EXPORTCORPORATION根據(jù)上面的匯票，找出如下所列內(nèi)容開(kāi)證行名稱：THESAKURABANK,LIMITED信用證號(hào)碼：COM87開(kāi)證日期：MAY15，出票人：HUIZHOUTEAIMPORT&EXPORTCORPORATION付款人：THESAKURABANK,LIMITED56，NANIWA-CHO,CHUO-KU,KOBE,JAPAN受款人：TOTHEORDEROFCONSTRUCTIONBANKOFCHINA付款期限：見(jiàn)票即付（AT×××DAYSAFTERSIGHT）匯票大寫金額：USDOLLARSSEVENTHOUSANDTHREEHUNDREDANDTWENTYONLY.議付時(shí)間：JUN.5，匯票號(hào)碼：SHE01/72032.閱讀理解二根據(jù)上面的匯票，找出如下所列內(nèi)容（1）開(kāi)證行名稱：NATIONALCOMMERCIALBANK,THEJEDDAH(HEADOFFICE)（2）信用證號(hào)碼：613M9732808（3）開(kāi)證日期：Oct.02,1997（4）出票人：GUANGDONGTEXTILESIMPORT&EXPORTKNITWEARSCOMPANYLIMITED（5）付款人：NATIONALCOMMERCIALBANK,THEJEDDAH(JEDDAH,MAINBRANCH)（6）受款人：BANKOFCHINA,GUANGDONG,BRANCH（7）付款期限：PAYABLEAFTER60DAQYSFROMTHEDATEOFRECEIPTOFORIGINALDOCTSBYMCBJEDDAHLCDEPT（8）匯票大寫金額：USDOLLARSTHIRTYSEVENTHOUSANDEIGHTHUNDREDONLY二匯票改錯(cuò)1.匯票改錯(cuò)一廣東省華達(dá)食品有限公司按期收到香港ABC公司的信用證，請(qǐng)根據(jù)如下信用證內(nèi)容審核并修改匯票。FROM:KWANGTUNGPROVINCIALBANK,HKTO:BANKOFCHINA,GUANGZHOUBRANCHDATEANDPLACEOFUSSUE:NOV.13,1994，CHINAIRREVOCABLEDOCUMENTARYCREDITNO.:002-10358ADVISINGBANK:BANKOFCHINA,GUANGZHOUBRANCHBENEFICIARY:GUANGDONGHUADAFOODCO.,LTD.BEIJINGROAD,GUANGZHOU,CHINAAPPLICANT:HONGKONGABCCO.3/FGUANGTEXBUILDINGTAIKOKTSUIKOWLOON,HONGKONGAMOUNT:USD14，200.00EXPIRYDATE:JAN.15，1995DEARSIRS,WEHEREBYISSUEANIRREVOCABLEDOCUMENTCREDITINYOURFAVOURWHICHISAVAILABLEBYNEGOTIATIONOFYOURDRAFTSATSIGHTDRAWNONUS,FOR100%INVOICEVALUEMARKEDASDRAWNUNDERTHISCREDTIACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:SPECIALCONDITIONS:ALLDOCUMENTSMENTIONINGTHISCREDITNUMBER.DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERDATEOFISSUANCEOFTRANSPORTDOCUMENTSBUTWITHINVALIDITYOFCREDIT.......BILLOFEXCHANGENO.002-10358DATEJAN.10，1995EXCHANGEFORUSD14，200.00AT15DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PAYTOTHEORDEROFKWANGTUNGPROVINCIALBANK,HKTHESUMOFUSDOLLARSFOURTEENTHOUSANDTWOHUNDRED().DRAWNUNDERTHISCREDITTOHONGKONGABCCO.3/FGUANGTEXBUILDINGTAIKOKTSUIKOWLOON,HONGKONGHONGKONGABCCO.（簽名）改錯(cuò)：（1）匯票號(hào)碼錯(cuò)，不是填信用證號(hào)碼，應(yīng)當(dāng)填寫商業(yè)發(fā)票號(hào)碼或空白不填；（2）匯票期限錯(cuò)，信用證規(guī)定“YOURDRAFTSATSIGHT”,應(yīng)是即期匯票，填寫×××；（3）受款人昂首錯(cuò)，不是開(kāi)證行，應(yīng)是議付行或告知行“BANKOFCHINA,GUANGZHOUBRANCH”（4）匯票大寫金額錯(cuò)，背面應(yīng)加“ONLY”；（5）出票根據(jù)錯(cuò)，應(yīng)填信用證號(hào)碼，開(kāi)證日期和開(kāi)證行名稱（6）付款人錯(cuò)，按照信用證規(guī)定“DRAWNONUS”，應(yīng)填開(kāi)證行的名稱；（7）出票人錯(cuò)，應(yīng)填受益人名BILLOFEXCHANGENO.DATEJAN.10，1995EXCHANGEFORUSD14，200.00AT×××DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PAYTOTHEORDEROFBANKOFCHINA,GUANGZHOUBRANCHTHESUMOFUSDOLLARSFOURTEENTHOUSANDTWOHUNDREDONLYDRAWNUNDERTHISCREDITNO.002-100358DATEDNOV.13，1997ISSUEDBYKWANGTUNGPROVINCIALBANK,HKTOKWANGTUNGPROVINCIALBANK,HKGUANGDONGHUADAFOODCO.,LTD.（簽名）匯票改錯(cuò)二廣東省五礦進(jìn)出口公司收到沙特阿拉伯的MIGHWLLISTEELPRODUCTSCO.信用證后，如期交貨，請(qǐng)按其開(kāi)來(lái)的信用證內(nèi)容審核并修改該公司制單員制作的一份匯票。TO:BANKOFCHINA,GUANGDONGFM:ARABNATIONALBANKP.O.BOX18745JEDDAHSAUDIARABIADEARSIRS,KINDLYADVISEBENEFICIARY’SM/SGUANGDONGMETALSANDMINERALSI/ECORP.5TIANHEROAD,GUANGZHOU,CHINA.OFOUROPENINGWITHYOUANIRREVOCABLEDOCUMENTARYCREDITDATEDMAR.10，INTHEIRFAVOURONBEHALFOFM/SMIGHWLLISTEELPRODUCTSCO.P.O.BOX18741JEDDAHSAUDIARABIAFORAMOUNTABOUTUSD75，683.00VALIDINCHINAUNTILMAY20，，AVAILABLEWITHYOUBYPAYMENTAGAINSTPRESENTATIONOFBENEFICIARYS’DRAFT(S)AT30DAYSAFTERB/LDATEDRAWNONOURSELVESANDMARKED“DRAWNUNDERARABNATIONALBANKCREDITNO.254LK254”.5%COMMISSIONMUSTBEDEDUCTEDFROMDRAWINGSUNDERTHISCREDIT.改錯(cuò)：出票條款漏了信用證號(hào)碼小寫金額錯(cuò)，應(yīng)扣除5%傭金；匯票期限錯(cuò)，應(yīng)為提單后來(lái)30天，而不是見(jiàn)票后30天；大寫金額錯(cuò)，應(yīng)當(dāng)與小寫金額一致；（扣傭后小寫金額）付款人填錯(cuò)，應(yīng)為開(kāi)證行對(duì)的填寫如下：F144F14411憑DrawunderARABNATIONALBANK信用證第號(hào)L/CNO.254LK254日期年月日datedMAR.10,按息付款Payablewithinterest@%perannum號(hào)碼匯票金額中國(guó)廣州年月日No.ExchangeforUSD71,898.85Guangzhou,China20見(jiàn)票后來(lái)（本匯票之副本未付）付At30DAYSAFTERB/LDATEsightofthisFIRSTofExchange(Secondofexchangebeingunpaid)PaytotheorderofBANKOFCHINA,GUANGDONG或其指定人金額thesumofUSDOLLARSSEVENTYONETHOUSANDEIGHTYHUNDREDANDNINETYEIGHTCENTSEIGHTYFIVEONLY.此致To:ARABNATIONALBANKP.O.BOX18745JEDDAHSAUDIARABIAGUANGDONGMETALSANDMINERALSI/ECORP.（簽名）一、匯票填制1.匯票填制一根據(jù)如下內(nèi)容，填寫一份匯票。INVOICENO.:TU231ISSUINGBANK:KUWAITREALESTATEBANKL/CNO.:SP00256DATEDMAR.21，INVOICEAMOUNT:USD9,785.00BENEFICIARY:BEIJINGNATIONALNATIVEPRODUCEIMP.&EXP.CORPORATIONAPPLICANT:HAMEEDALIALTUHOOCO.,KUWAITNEGOTIATINGBANK:THEINDUSTRIAL&COMMERCIALBANKOFCHINADATEOFNEGOTIATION:APR.18，...AVAILABLEWITHYOURDRAFTATSIGHTDRAWNONUSFORTHEFULLINVOICEVALUE.ALLDRAFTSMUSTBEMARKED“DRAWNUNDERKUWAITREALESTATEBANK”.BILLOFEXCHANGENO.TU231DATEAPR.18，EXCHANGEFORUSD9,785.00AT×××SIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PPAYTOTHEORDEROFTHEINDUSTRIAL&COMMERCIALBANKOFCHINATHESUMOFUSDOLLARSNINETHOUSANDSEVENHUNDREDEIGHTYFIVEONLYDRAWNUNDERL/CNO.:SP00256DATEDMAR.21,ISSUEDBYKUWAITREALESTATEBANKTOKUWAITREALESTATEBANKBEIJINGNATIONALNATIVEPRODUCEIMP.&EXP.CORPORATION（簽名）2.匯票填制二根據(jù)如下內(nèi)容，填寫一份匯票。WEHEREBYISSUEOURIRREVOCABLEDOCUMENTARYLETTEROFCREDITNO.45BC123DATEDJAN.02,AVAILABLEWITHUSBYPAYNENTAT30DAYSAFTERRECEIPTOFFULLSETOFDOCUMENTSATOURCOUNTERSFORACCOUNTOFSTG99,012.52INVOICENO.:NL0321ISSUINGBANK:THECHARTEREDBANKLONDON,ENGLANDBENEFICIAFY:CHINANATIONALLIGHTINDUSTRIALPRODUCTSIMP.&EXP.CORP.GUANGDONGBRANCH,NO.87THEBUND,GUANGZHOU,CHINAAPPLICANT:LONDONEXPORTCO.,LTD.P.O.BOX56387LONDON,ENGLANDNEGOTIATINGBANK:BANKOFCHINADATEOFNEGOTIATION:FEB.23，F(xiàn)144F14411憑DrawunderTHECHARTEREDBANKLONDON,ENGLAND信用證第號(hào)L/CNO.45BC123日期年月日datedJAN.02,按息付款Payablewithinterest@%perannum號(hào)碼匯票金額中國(guó)廣州年月日No.NL0321ExchangeforSTG99,012.52Guangzhou,ChinaFEB.23,見(jiàn)票后來(lái)（本匯票之副本未付）付At30DAYSAFTERRECEIPTOFFULLSETOFDOCUMENTSATYOURCOUNTERSsightofthisFIRSTofExchange(Secondofexchangebeingunpaid)PaytotheorderofBANKOFCHINA或其指定人金額thesumofSTGNINETYNINETHOUSANDANDTWELVEPOINTFIFTYTWOONLY此致To:THECHARTEREDBANKLONDON,ENGLANDCHINANATIONALLIGHTINDUSTRIALPRODUCTSIMP.&EXP.CORP.GUANGDONGBRANCH,（簽名）3.匯票填制三根據(jù)如下內(nèi)容，填寫一份托收項(xiàng)下匯票。COVERING3,000DOZOFGARMENTSATJPY20.2PERDOZ.UNDERCONTRACTNO.:02PT744.THEBUYERSSHALLDULYACCEPTTHEDOCUMENTARYDRAFTDRAWNBYTHESELLERSAT90DAYSSIGHTUPONFIRSTPRESENTATIONANDMAKEPAYMENTONITSMATURITY.THESHIPPINGDOCUMENTSAREOTBEDELIVEREDAGAINSTPAYMENTONLY.COLLECTINGBANK:THEBANKOFTOKYO,LTD.P.O.BOX240,NAGOYA-NAKA,NAGOYA,460-91JAPANPRINCIPAL:SHANGHAIFENGHUATEXTILESI/ECORP.25GUANGDONGROAD,SHANGHAI,CHINAPPAYER:TOYOHANMANDCO.,LTD.58NISHIKI6-CHOME,NAKAKUINVOICENO.:YU25868DATEOFNEGOTIATION:APR.14,BILLOFEXCHANGENO.YU25868DATEAPR.14,EXCHANGEFORJPY60,600.00ATD/P90DAYSSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PPAYTOTHEORDEROFTHEBANKOFTOKYO,LTD.THESUMOFJAPANYENSIXTYTHOUSANDSIXHUNDREDONLYDRAWNUNDERCOVERING3,000DOZOFGARMENTSUNDERCONTRACTNO.:02PT744.FORCOLLECTIONTOTOYOHANMANDCO.,LTD.58NISHIKI6-CHOME,NAKAKUSHANGHAIFENGHUATEXTILESI/ECORP.（簽名）一、發(fā)票閱讀理解1.閱讀理解一HUIZHOUTEAIMPORT&EXPORTCORPORATION6NANTANEASTROAD,HUIZHOU,GUANGDON,CHINAINVOICETOMESSERS.:INVOICENO.:SHE01/7203YAKAHUCHICO.,LTD.DATE:MAY27,NO.689NADA-KU,KOBE,L/CNO.:COM8722732JAPANCONTRACTNO.:HZT(02)003TRANSPORTDETAILS:TERMSOFPAYMENTFROMSHENZHENTOKOBEVIAHONGKONGBYSIGHTL/CBYVESSELMARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNT(USD)(USD)R.ANDD.ASPERS/CNO.:HZT(02)003RIOHAINAAPPLICANT’SREFNO.3-R.10.990D.BLACKTEA6,000KGS1.22/KGUSD7,320.00TOTAL:6,000KGSCIFKOBEUSD7,320.00FOBVALUE:USD6,620.00FREIGHTCHARGES:USD600.00INSURANCEPRMIUM:USD100.00WECERTIFYTHATTHEABOVEGOODSAREOFCHINESEORIGIN.根據(jù)上面的發(fā)票，找出如下所列內(nèi)容出口商名稱：HUIZHOUTEAIMPORT&EXPORTCORPORATION發(fā)票昂首人：YAKAHUCHICO.,LTD發(fā)票號(hào)碼：SHE01/7203發(fā)票日期：MAY27,合同號(hào)碼：HZT(02)003付款方式：BYSIGHTL/C裝運(yùn)港：SHENZHEN目的港：KOBE轉(zhuǎn)運(yùn)港：HONGKONG運(yùn)送方式：BYVESSEL貨品描述：BLACKTEA價(jià)格術(shù)語(yǔ)：CIFKOBE商品單價(jià)：USD1.22/KG總值：USD7,320.00嘜頭：運(yùn)費(fèi)：USD600.00保險(xiǎn)費(fèi)：USD600.00證明文句：WECERTIFYTHATTHEABOVEGOODSAREOFCHINESEORIGIN2.閱讀理解二根據(jù)下面的發(fā)票，找出如下所列內(nèi)容出票人名稱：GAWENCOMPANYLIMITED,AUSTRALIA發(fā)票昂首人：JIANGXIJIANGHAIGARMENTSIMPORTANDEXPORTCO.,LTD.發(fā)票號(hào)碼：GA289發(fā)票日期：20/05/合同號(hào)碼：J0254信用證號(hào)碼：ZJJ04LC0300135付款方式：D/PAtSight裝運(yùn)港：SYDNEY目的港：FUZHOU轉(zhuǎn)運(yùn)港：無(wú)轉(zhuǎn)運(yùn)運(yùn)送方式：BYVESSEL運(yùn)送工具名稱：NorthernWIND貨品名稱：LEATHERGARMENTS商品編碼：6210價(jià)格術(shù)語(yǔ)：CFRFUZHOU數(shù)量：2,350PCS總值：USD137,470.00嘜頭：原產(chǎn)國(guó)：AUSTRALIA證明文句：WECERTIFYTHATTHEGOODSAREINACCORDANCEWITHPURCHASEORDERNUMBER8803IssuerGAWENCOMPANYLIMITED,AUSTRALIACOMMERCIALINVOICEToJIANGXIJIANGHAIGARMENTSIMPORTANDEXPORTCO.,LTD.NO.25CHANGDAIROAD,NANCHANGCITY,JIANGXI,CHINANo.GA289Date20/05/TransportFROM:SYDNEY,AUSTRALIAW/T:TO:FUZHOU,CHINAVESSEL:NorthernWINDS/CNo.J0254L/CNo.ZJJ04LC0300135TermsofpaymentD/PAtSightMarksandNumbersNumberandkindofpackages:QuantityUnitpriceAmountDescriptionofgoodsLEATHERGARMENTSH.S.CODE:6210GAWENART1212/100200PCSUSD52.20USD10,440.00SYDNEYART1212/32500PCSUSD54.20USD27,100.00NO.1-160ART1213/00400PCSUSD56.40USD22,560.00ART1214/00350PCSUSD58.20USD20,370.00ART1215/00500PCSUSD62.00USD31,000.00ART1216/00400PCSUSD65.20USD26,000.00TOTAL:2,350PCSCFRFUZHOUUSD137,470.00TOTAL:USDOLLARSONEHUNDREDTHIRTYSEVENTHOUSANDFOURHUNDREDANDSEVENTTYONLY.WECERTIFYTHATTHEGOODSAREINACCORDANCEWITHPURCHASEORDERNUMBER8803.二發(fā)票改錯(cuò)1.發(fā)票改錯(cuò)一廣東省華聯(lián)貿(mào)易有限公司與加拿大的EEN公司成交了一筆出口交易，EEN公司按期開(kāi)來(lái)信用證，華聯(lián)貿(mào)易有限公司備貨出運(yùn)后收妥提單，立即制作好全套單證并準(zhǔn)備交單議付，請(qǐng)根據(jù)如下信用證提供的內(nèi)容審核并修改其中的商業(yè)發(fā)票。DOC.CREDITNUMBER:044/307587APPLICANT:EENGO.,VANCOUVER,CANADABENEFICIARY:GUANGDONGHUALIANTRADINGCORPORATION60HUHAIROADGUANGZHOU,CHINAAMOUNTCURRENCY:USD5,256.00AVAILABLEWITH/BY:FREELYNEGOTIABLEATANYBANKBYNEGOTIATIONLOADINGINCHARGE:CHINAFORTRANSPORTTO:VANCOUVERVIAHONGKONGLATESTDATEOFSHIPMENT:01DESCRTPTIONOFGOODS:2,920YDSOF100PCTCOTTONDENIM-8OZ-ROPEDYEDINDIGO(CT-121)DOUBLEP/SHRUNKRESIDUALAHRINKAGENOTMORETHAN3-4PCT82×50/14S×14S-WIDTH:58/59’ATUSD1.80/YDASPERPURCHASEORDERNO.FAB10-0087/01-02,CIFVANCOUVERDOCUMENTSREQUIRED:+SIGNEDCOMMERCIALINVOICEINTRIPLICATE改錯(cuò)：1.受益人名稱漏打“N”應(yīng)為：GUANGDONGHUALIANTRADINGCORPORATION2.信用證號(hào)碼錯(cuò)了，應(yīng)為044/3075873.運(yùn)送路線應(yīng)注明經(jīng)香港裝船到溫哥華4.數(shù)量應(yīng)為：2,920YARDS5.單價(jià)漏打價(jià)格術(shù)語(yǔ)：CIFVANCOUVER6.總價(jià)應(yīng)為：USDOLLARSFIVETHOUSANDTWOHUNDREDFIFTYSIXONLY.7.最后應(yīng)按信用證規(guī)定簽章GUANGDONGHUALIANTRADINGCORPORATION60HUHAIROAD,GUANGZHOU,CHINAINVOICETOMESSERS.:EENCO.,INVOICENO.:SHE01/7203VANCOUVER,CANADADATE:JAN.28,,L/CNO.:044/387587P.O.NO.:FAB10-0087/01-02SHIPPEDFROMGUANGZHOUTOVANCOUVERVIAHONGKONGMARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNT(USD)(USD)GOLDTRONGARMENTSSDNBHDPONO..FAB10-0087/01-02COLOR:INDIGOR/NO.:1-4,6-362,928YARDSUSD1.80/YARDUSD5,256.00100PCTCOTTONDENIM-8OZ-ROPEDYEDINDIGO(CT-121)DOUBLEP/SHRUNKRESIDUALAHRINKAGENOTMORETHAN3-4PCT82×50/14S×14S-WIDTH:58/59’ASPERPURCHASEORDERNO.FAB10-0087/01-02CIFVANCOUVERTOTAL:USDOLLARSFIVETHOUSANDTWOHUNDREDFIFTYSIXONLY.GUANGDONGHUALIANTRADINGCORPORATION60HUHAIROAD,GUANGZHOU,CHINA（受益人簽章）發(fā)票改錯(cuò)二天津體育用品進(jìn)出口公司向日本的TokyoKeyboardDistributer出口一批足球，該公司在貨品出運(yùn)后立即著手制單結(jié)匯，請(qǐng)根據(jù)如下的信用證內(nèi)容審核并修改其制作的商業(yè)發(fā)票。NameofIssuingBank:TheMitsuiBankLtd.,Tokyo,15Marunouche3-chomePlaceanddateofissue:Mar.3,1999,Tokyo,Japan.To:TianjinSportingGoodsImp.&Exp.Corp.68YantaiStreet,Tianjin,ChinaThisCreditisadvisedthroughBankofChina,50YantaiStreet,Tianjing,China.DearSirs,ByorderandforaccountofTokyoKeyboardDistributer,12-14Monmachi3-Chome,Tokyo,Japan.WeherebyissueanIrrevocableDocumentaryCreditNo.901026forUSD5,600.00(sayUSdollarsfivethousandsixhundredonly)toexpireonJun,30,1999inChinaavailablewithanybankinChinabynegotiationagainstbeneficiary’sdraft(s)atsightdrawnonusandthedocumentsdetailedherein,markedwith“×”×CommercialInvoiceintriplicatevisaedbythechamberofcommercecertifyinggoodsorigin.×Fullset2/2originalscleanonboardmarineBillsofLadingmadeouttoorderandblankendorsedmarkedfreightprepaidnotifyingTokyoKeyboardDistributer,12-14Monmachi3-Chome,Tokyo,Japan.×PackingListintriplicate.×CertificateofOrigininChina.×InsurancePolicyorCertificatecoveringAllRisksandWarRiskfor110%oftheinvoicevaluestipulatingclaim,ifany,tobepayableincurrencyofthedraft.×CertificateofWeightintriplicate.×CertificateofAnalysisintriplicateEvidencingshipmentof1,600PCSGBW32PFootballUSD3.5/PCCIFTokyoASPERS/CNO.TSG0215.ShippingMarks:TTK/TOKYO/NO.1-520ShipmentfromTianjinporttoTokyonotlaterthanJun.16,1999.Partialshipment:allowedTransshipment:notallowedDocumentstobepresentedwithin15daysafterthedateofthetransportdocumentsbutwithinthevalidityofthecredit.Weherebyengagewithdrawersand/orbonafideholdersthatdraftsdrawnandnegotiatedinconformitywiththetermsofCreditwillbefullyhonoredonpresentation.Instructionstotheadvisingbank:PleaseadvisetheCredittothebeneficiary:ThenumberandtheedateoftheCreditmustbequotedonalldocumentsrequired.Pleaseacknowledgereceipt.Reimbursement:ThenegotiatingbankisauthorizedtoclaimreimbursementonTheMutsuiBankLtd.,NewYorkbytelex.Alldraftsanddocumentsmustbesenttousbyairmail.TIANJINSPORTINGGOODSIMP.&EXP.CORP68YANTAISTREET,TIANJIN,CHINACOMMERCIALINVOICETOMESSERS.:TOKYOKEYBOARDDISTRIBUTER,INVOICENO.:TS9901212-14MONMACHI3-CHOME,INVOICEDATE:JUN.12,1999TOKYO,JAPANL/CNO.:901026S/CNO.:TSG0205TRANSPORTDETAILS:FROMTIANJINPORTTOYOKYOBYVESSELMARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNTTTKGBW32PFOOTBALL1,600PCSUSD3.5/PCUSD5,600.00TOKYOCIFTOKYONO.1-520TOTAL:USDOLLARSFIVETHOUSANDSIXHUNDREDONLY.DATEOFL/C:MAR.3,1999GOODSORIGIN:CHINATIANJINSPORTINGGOODSIMP.&EXP.CORP68YANTAISTREET,TIANJIN,CHINA（受益人簽章）商會(huì)簽章改錯(cuò)：1.漏打單據(jù)名稱“COMMERCIALINVOICE”2.漏打開(kāi)證日期：DATEOFL/C:MAR.3,19993.成交確認(rèn)書(shū)號(hào)碼錯(cuò)，應(yīng)為TSG02154.嘜頭錯(cuò)：5.單價(jià)漏價(jià)格術(shù)語(yǔ)：CIFTOKYO6.漏貨品原產(chǎn)地：GOODSORIGIN:CHINA7.漏商會(huì)簽章三、發(fā)票填制1.發(fā)票填制一根據(jù)有關(guān)信用證條款和參照資料繕制發(fā)票。A.信用證有關(guān)條款I(lǐng)ssuingbank:THESAKURABANK,LIMITED56,NANIWA-CHO,CHUO-KU,KOBE,JAPAN20/documentarycreditnumber:KUW2584731c/dateofissue:May15,31d/dateandplaceofexpiry:June30,beneficiaries’country50/applicant:MOMOCO.,LTD.NO.215NADA-KU,KOBE,JAPAN59/beneficiary:HUNANTEAIMPORT&EXPORTCORPORATION32/currencycodeamount:USD26,640.0039a/percentcreditamttolerance:05/0541d/availablewith...by...:AnybankinChinabynegotiation45a/descriptionofgoodsand/orservices:AsperS/CNo.HNT(04)021Applicant’sRefNo.3-119012,000kgsPu-erhteaatUSD2.22perkgCIFKobePacked:in50kgspercartons46a/documentsrequired:+commercialinvoiceinoneoriginalplus6copies,showingthatthegoodsexportedareofChineseOrigin,allofwhichmustbemanuallysigned,47a/additionalconditions:+alldocumentsrequiredunderthiscreditmustmentionthisL/Cnumberandtheissuingbankname.B.參照資料6月12日裝“FENGQINGV.25”從廣州出運(yùn)。嘜頭自行設(shè)計(jì)。發(fā)票號(hào)碼：HT-04-28931簡(jiǎn)要提示：本題是考察按照SWIFT原則格式信用證制作事業(yè)發(fā)票。注意要點(diǎn)：1.讀懂本證英文內(nèi)容，找出制單材料。2.發(fā)票內(nèi)須注明信用證的證明文句。3.按信用證的附加條款規(guī)定注明信用證號(hào)碼和開(kāi)證行名稱。4.嘜頭可由賣方自行設(shè)計(jì)，原則嘜頭的設(shè)計(jì)由4行構(gòu)成，每行不超過(guò)17個(gè)英文字母，第一欄為收貨人簡(jiǎn)稱，第二欄為目的港，第三欄為參照號(hào)（例如合同號(hào)等），第四欄為件號(hào)。5.商業(yè)發(fā)票的號(hào)碼由出口公司按習(xí)慣編排，一般以公司開(kāi)頭大寫字母加年份和序列號(hào)編排。湖南茶葉進(jìn)出口公司HUNANTEAIMPORT&EXPORTCORPORATIONWUYIROAD,CHANGSHA,CHINA商業(yè)發(fā)票COMMERCIALINVOICEORIGINALMessrs..:INVOICENO.:INVOICEDATE:,L/CNO.:L/CDATE:S/CNO.:Exporter:Transportdetails:Termsofpayment:MARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNT2.發(fā)票填制二根據(jù)有關(guān)信用證條款和參照資料繕制發(fā)票。A.信用證有關(guān)條款WeherebyestablishourIrrevocableDocumentaryCreditNo.MANL030850datedAUG.25,byorderandforaccountofMRISSINAGARMENTSINC.(8/FEXECUTIVEBLDG.CENTERGILPUYATCORMAKATIAVE.MAKATICITYPHILIPPINES)infavorofCHINATEXTILESIMPORTANDEXPORTCORP.(8DONG’ANROAD,BEIJING,CHINA)fortheamountofUSD179,700.00availablebyyourmanuallysignedDraftsdrawnonusatsightforfullinvoicevalue.Coveringthefollowinggoods:CIFMANILA,DISCOUNTOF5%DEDUCTED54,000YARDS100PCTCOTTONDARKNAVYDENIM,12OZ.CTW0945USD2.75PERYARD12,000YARDS100PCTCOTTONINDIGOBLACKDENIM,11OZ.CTW0939USD2.60PERYARDASPERPROFORMAINVOICENOS.PI-187/DATEDAUG.8,ACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:+SINGEDCOMMERCIALINVOICEINQUADRUPLICATEINDICATINGL/CNUMBERANDTOTALNUMBEROFPACKAGES.B.參照資料INVOICENO.MM024DATEDSEP.10，SHIPPINGMARKS:M.G.IMANITANO.1-795TOTALPACKAGES:DARKNABYDENIM466ROLLSINDIGOBLACKDENIM329ROLLSTOTAL795ROLLSSHIPPEDPERS.S.“MAYOR”V.36FROMDALIANTOMANILAONSEP.8,簡(jiǎn)要提示：本題是考察按照非原則格式制作商業(yè)發(fā)票。注意要點(diǎn)：1.讀懂本證英文內(nèi)容，找出制單材料。2.折扣的計(jì)算和扣除措施。3.發(fā)票內(nèi)應(yīng)注明信用證號(hào)碼和總件數(shù)。中國(guó)紡織品進(jìn)出口公司CHINATEXTILESIMPORT&EXPORTCORP.8DONG’ANROAD,BEIJING,CHINA商業(yè)發(fā)票COMMERCIALINVOICEORIGINALMessrs..:INVOICENO.:INVOICEDATE:,L/CNO.:L/CDATE:S/CNO.