制作商业发票学生练习.doc

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（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 REFERENCE21：NONDATE OF ISSUENUMBER OFAMENDMENTBENEFICIARY(BEFORETHIS AMENDMENT)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 AMOUNT 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: WITHIN 15 DAYS AFTER THEDATEOF 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 ANDCOMMISSIONSOUTSIDEU.A.E.AREFORACCOUNTOFBENEFICIARY EXCLUDING REIMBURSING FEE.UNDER FIELD 47A, INCREASE THE CLAUSE: MORE OR LESS 5% OF QUANTITY OF GOODS IS ALLOWED.OTHERTERMSAND CONDITIONSREMAINUNCHANGED.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 PLC，DUBAI, U.A.E.RECEIVERSEQUENCE OF TOTALHANGZ HOU CITY COMMERCIAL BANK, HANGZ HOU, CHINA27：1 / 1FORM OF DOC. CREDIT40A：IRREVOCABLEDOC. CREDIT NUMBER20：FFF07699DATE OF ISSUEAPPLICABLE RULESDATEAND PLACE OFEXPIRY.APPLICANTBENEFICIARYAMOUNTAV AILABLE WITH/BYDRAFTS AT .DRAWEEPARTIAL SHIPMENTTRANSSHIPMENTPORTOF 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 STREET, 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: WOVEN 100% POLYESTER,ORDER NO.SIK768,AS PER S/C NO. Z JJY0739STYLE NO.QUANTITYUNIT PRICEAMOUNTL357L3582250PCSUSD12.00/PC2250PCSUSD12.00/PCUSD27000.00USD27000.00AT CIF DUBAI, U.A.E.DOCUMENTS REQUIRED46A：+ COMMERCIAL INVOICE SIGNED IN TRIPLICATE.+ PACKINGLISTIN TRIPLICATE.+ CERTIFICATE OF CHINESE ORIGIN 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. WAREHOUSETO 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 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 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 TIONS CONTAINING DISCREPANCIES WILLATTRACTA DISCREPANCY FEE OF USD60.00 PLUS TELEX COSTSOR OTHER CURRENCY EQUIV ALENT. THIS CHARGE WILL BEDEDUCTED FROM THE BILL AMOUNT WHETHER OR NOT WEELECTTO CONSUL TTHE APPLICANT FOR A WAIVERCHARGESPERIOD FORPRESENTA TIONCONFIRMATIONINSTRUCTIONREIMBURSING BANKINFORMATIONTOPRESENTING BANK71B：ALL CHARGES AND COMMISSIONS OUTSIDE U.A.E. ARE FORACCOUNT OF BENEFICIARY EXCLUDING REIMBURSING FEE.48WITHIN 15 DAYS AFTER THE DATE OF SHIPMENT, BUT WITHIN：THE V ALIDITYOF THIS CREDIT.49：WITHOUT53A：HSBC BANK PLC，NEW YORK78：ALL DOCUMENTS ARE TO BE REMITTED IN ONE LOT BYCOURIER TO HSBC BANK PLC，TRADE SERVICES,DUBAIBRANCH, P O BOX 66, HSBC BANK BUILDING 312/45 Al SUQAREROAD, DUBAI, UAE.外贸单证员陈红应按照“正确、完整、及时、简洁和清晰”的制单要求，完成以下工作任务：任务 1：制作商业发票。任务 2：制作装箱单。四、知识链接（一）商业发票1商业发票的定义商业发票是卖方(出口商)向买方(进口商)开具的载有交易货物名称、数量、价格等内容的总清单，是装运货物的总说明。它虽不是物权凭证，但作为买卖双方交接货物、结算货款的主要单据，它对该笔交易作出详细的叙述，是贸易必不可缺的单据，也是信用证项下单据的中心单据。2商业发票的作用（1）交易的证明文件发票是一笔交易的全面叙述，它详细列明了货物名称、数量、单价、总值、重量和规格等内容， 它能使进口商识别所装的货物是否属于某笔订单， 是否按照合同规定的内容和要求装运所需货物。所以发票是最重要的履约证明文件。（2）记账的凭证发票是销售货物的凭证，世界各国的企业都凭发票记帐。对出口商来说，通过发票可以了解销售收人，核算盈亏，掌握经济效益。对进口商来说，同样根据发票逐笔记帐，按时结算货款，履行合同义务。（3）报关征税的依据货物装运前， 出口商需向海关递交商业发票等单据向海关报关， 发票中载明的价值和有关货物的说明是计税和统计的依据。 因此它是海关验关放行的重要凭证之一。 国外进口商进口申报时同样需向当地海关当局呈送发货人的发票， 海关凭以核算税金， 并使进口商得以迅速清关提货。（4）替代汇票在信用证不要求使用跟单汇票时， 开证行应根据发票金额付款， 这时发票就代替了汇票。其它在不用汇票结汇的业务中（如汇款方式） ，也用发票替代汇票进行结算。除以上几点以外，发票还作为统计、投保、理赔、外汇核销、出口退税等业务的重要凭证。3发票份数的表示方法In Duplicateln Triplicateln Quadruplicateln QuintuplicateIn Sextuplicateln Septuplicate2 一 Fold3 一 Fold4 一 Fold5 一 Fold6 一 Fold7 一 Fold2 copies3 copies4 copies5 copies6 copies7 copies一式二份一式三份一式四份一式五份一式六份一式七份ln Octuplicateln NonuplicateIn Decuplicate4发票的认证条款8 一 Fold9 一 Fold10 一 Fold8 copies9 copies10 copies一式八份一式九份一式十份如，SIGNED COMMERCIAL INVOICE IN 3-FOLD ORIGINAL OF WHICH SHOULD BECERTIFIED B Y CHAMB ER OF COMMERCE OR CCPIT AND LEGALIZED B Y U.A.E.EMB ASSY/CONSULATEAT B ENEFICIARYS COUNTRY .条款大意：签字发票一式三份，其中一份正本需由受益人所在国的商会或贸促会认证 ,再经阿拉伯联合酋长国大使馆或领事馆认证。 此类条款应尽可能改证取消， 因为认证需时较长，且费用较高，很容易错过信用证的交单有效期，遭银行拒付。如不能取消，核算成本时应将认证费用考虑在内，并留足交单期。5发票需由收货人回签条款如，COMMERCIAL INVOICE IN DUPLICATEDULYSIGNED B Y B ENEFICIARYANDCOUNTERSIGNED B Y MR. WHITE AS APPLICANTS LEGAL REPRESENTIVE WHICHAUTOGRAPHS SIGNATUREWE ARE SENDING YOU B Y DHL AS AN INTEGRAL PARTOF THIS L/C.条款大意： 受益人签字发票一式两份， 该发票需由作为申请人合法代表的怀特先生回签，我们正用 DHL 将他的亲笔签名快邮给你，并将其作为 L/C 不可分割的一部分。该条款风险较大， 因这样导致能否安全及时收汇的主动权完全掌握在回签人手里， 大大降低了信用证的银行信用，故受益人应尽可能争取取消此类条款。6UCP600 有关商业发票的条款（1）UCP600 第 18 条 a 款规定，商业发票必须看似由受益人出具（第38 条规定的情形除外） ，必须出具成以申请人为抬头（第38 条 g 款规定的情形除外） ，必须与信用证的货币相同，无须签字；b 款规定，按指定行事的指定银行、保兑行（如有的话）或开证行可以接受金额大于信用证允许金额的商业发票， 其决定对有关各方均有约束力， 只要该银行对超过信用证允许金额的部分未作承付或者议付；c 款规定，商业发票上的货物、服务或履约行为的描述必须与信用证中显示的内容相符。（2）UCP600 第 17 条 a 款规定，信用证中规定的各种单据必须至少提供一份正本； b款规定， 除非单据本身表明其不是正本， 银行将视任何单据表面上具有单据出具人正本签字、标志、图章或标签的单据为正本单据；c 款规定，除非单据另有显示，银行将接受单据作为正本单据如果该单据表面看来由单据出具人手工书写、打字、穿孔签字或盖章；或表面看来使用单据出具人的正本信笺； 或声明单据为正本， 除非该项声明表面看来与所提示的单据不符；d 款规定，如果信用证要求提交副本单据，则提交正本单据或副本单据均可；e 款规定，如果信用证使用诸如“一式两份”、“两张”、“两份”等术语要求提交多份单据，则可以提交至少一份正本，其余份数以副本来满足。但单据本身另有相反指示者除外。（3）UCP600第 30 条 a 款规定， “约”或“大约”用于信用证金额或信用证规定的数量或单价时，应解释为允许有关金额或数量或单价有不超过10%的增减幅度；b 款规定，在信用证未以包装单位件数或货物自身件数的方式规定货物数量时，货物数量允许有 5%的增减幅度，只要总支取金额不超过信用证金额；c 款规定，如果信用证规定了货物数量，而该数量已全部发运，及如果信用证规定了单价，而该单价又未降低，或当第30 条 b 款不适用时，则即使不允许部分装运，也允许支取的金额有 5%的减幅。若信用证规定有特定的增减幅度或使用第 30 条 a 款提到的用语限定数量，则该减幅不适用。（二）包装单据包装单据是指一切记载或描述商品包装情况的单据， 也是商业发票的补充单据。 其主要种类如下：1装箱单装箱单( Packing List)又称包装单， 是表明出口货物的包装形式、 包装内容、 数量、 重量、体积或件数 的单据。其主要用途是作为海关验货、公证行和对核进口商提货点数的凭证。装箱单还可作为商业发票补充文件， 用以补充说明各种不同规格货物所装之箱号及各箱的重量、体积、尺寸等内容。装箱单并无固定的格式和内容，只能由出口人根据货物的种类和进口商的要求而仿照商业发票的大体格式来制作，但在一般情况下，装箱单除有合同编号、发票号码外，还应包括：商品的名称；唛头；装箱编号；包装类型；颜色与尺寸搭配；货物数量； 包装数量；重量； 体积等。 若要求提供详细包装单，则必须提供尽可能详细的装箱内容，描述每件包装的细节，包括商品的货号、色号、尺寸搭配、毛净重及包装尺码。2重量单重量单( Weight List)又称磅码单，是用于以重量计量、计价的商品清单。一般列明每件包装商品的毛重和净重、整批货物的总毛重和总净重；有的还须增列皮重；按公量计量、计价的商品，则须列明公量及计算公量的有关数据。凡提共重量单的商品，一般不须提供包装单。3尺码单尺码单(Measurement List)又称体积单，是着重记载货物的包装件的长、宽、高及总体积的清单。供买方及承运人了解货物的尺码，以便合理运输、储存及计算运费。五、能力实训能力实训项目 1上接“项目一：审证和改证业务操作”的能力实训部分，福建宫平进出口有限公司提出的改证申请得到美国 Kevin FootwearInc.的同意，修改后的信用证内容如下：MT 700SEQUENCE OF TOTALISSUE OF A DOCUMENTARYCREDIT27：1 / 1FORM OF DOC. CREDIT40A：IRREVOCABLEDOC. CREDIT NUMBER20：980625DATE OF ISSUEAPPLICABLE RULESDATEAND PLACE OFEXPIRY.APPLICANTBENEFICIARYAMOUNTAV AILABLE WITH/BYDRAFTS AT .DRAWEETRANSSHIPMENTPORTOF LOADING/AIRPORTOF DEPARTUREPORTOF DISCHARGESHIPMENT PERIODDESCRIPTION OF GOODSAND/OR SERVICES.31C：08042840E：UCP LATESTVERSION31D：DATE 080915 PLACE IN CHINA50：KEVIN FOOTWEAR INC.NO. 1 CAT RD., NEW YORK, U.S.A.59：FUJIANGONGPINGI/ECO., LTD.NO. 5 RENMIN RD., FUZ HOU, P.R.CHINA32B：CURRENCY USD AMOUNT 145920.0041D：ANY BANK IN CHINA,BY NEGOTIATION42C：AT SIGHT42A：BANK OF CHINA，NEW YORK43T：ALLOWED44E：XIAMEN, CHINA44F：NEW YORK, U.S.A.44D：2400PAIRSOF ARTICLENO. 5001 AND 2400PAIRS OF ARTICLENO. 5002 SHIPPED IN JULY. 2008; 2400PAIRSOF ARTICLENO.5001 AND 2400PAIRS OF ARTICLENO. 5002 SHIPPED IN AUG.200845A：PAC BOOTS AS PER ORDER NO.8778ART. NO. QUANTITYUNIT PRICEAMOUNT50014800PAIRSUSD15.60/PAIRUSD74880.0050024800PAIRSUSD14.80/PAIRUSD71040.00AT CFR NEW YORK, U.S.A.DOCUMENTS REQUIRED46A：+ SIGNED IN INK INVOICE IN QUADRUPLICATE.+ FULL SET OF CLEAN ON BOARD OCEAN BILL OF LADINGMARKED “FREIGHT PREPAID” MADE OUT TO ORDER OFISSUING BANK BLANKENDORSED NOTIFYING THEAPPLICANT.+ PACKINGLIST IN QUADRUPLICATE.+ GSP CERTIFICATEOF ORIGIN FORM A.+ SHIPPING ADVICE SHOWING THE NAME OF THE CARRYING VESSEL, DATE OF SHIPMENT, MARKS, QUANTITY, NETWEIGHT AND GROSS WEIGHT OF THE SHIPMENT TOAPPLICANT WITHIN 1 DAY AFTER THE DATE OF BILL OFLADING.ADDITIONAL CONDITION 47A：+ ALL DOCUMENTS MUST INDICATETHE NUMBER OF THISCREDIT.+ ALL PRESENTA TIONSCONTAINING DISCREPANCIES WILLATTRACTA DISCREPANCY FEE OF USD50.00 PLUS TELEXCOSTSOROTHERCURRENCYEQUIV ALENT. THISCHARGE WILL BE DEDUCTED FROM THE BILL AMOUNTWHETHERORNOTWEELECT TO CONSUL T THEAPPLICANT FOR A WAIVERCHARGESCONFIRMATIONINSTRUCTIONINFORMATIONTOPRESENTING BANK71B：ALL CHARGES OUT OF ISSUING BANK ARE FOR ACCOUNTOF BENEFICIARY.49：WITHOUT78：ALL DOCUMENTS ARE TO BE REMITTED IN ONE LOT BYCOURIER TO BANK OF CHINA ， LONG BEACH, P O BOX 8,NO.99 CAT RD., LONG BEACH, U.S.A.2008 年 6 月 26 日，福建宫平进出口有限公司外贸单证员从外贸业务员处获得第一批货物出运信息：（1）品名、规格、数量：雪地靴，ART.NO. 5001：2400 双；ART.NO. 5002：2400 双。（2）包装：规格纸箱尺寸每箱净重每箱毛重装箱量ART.NO. 500170 厘米46 厘米40 厘米12.6 千克17.3 千克6 双/箱ART.NO. 500270 厘米46 厘米40 厘米（3）商业发票号码：08GP0101（4）商业发票日期：2008 年 6 月 26 日（5）SHIPPING MARKS: N/M请外贸单证员完成以下工作任务：任务 1：制作商业发票。任务 2：制作装箱单。能力实训项目 210 千克14.6 千克6 双/箱2007 年 11 月 26 日， 南京辉皇食品有限公司 （NANJING HUIHUANG FOODS CO., LTD.）外贸单证员根据以下的信用证条款和货物实际出运信息，进行制作商业发票和装箱单的操作。1信用证MT 700APPLICATIONHEADERSEQUENCE OF TOTALISSUE OF A DOCUMENTARYCREDITRJHISARIAXXX*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH(HEAD OFFICE)27：1 / 1FORM OF DOC. CREDIT40 A：IRREVOCABLEDOC. CREDIT NUMBER20：LC123DATE OF ISSUE31 C：071015DATE/PLACEOF EXPIRY31 D：DATE 071225 PLACE IN CHINAAPPLICANTBENEFICIARYAMOUNT50：RED FLOWER TRADING CO.P.O. BOX 536, RIYADH22766, KSATEL: 00966-1-4659215FAX:00966-1-465921759：NANJING HUIHUANG FOODS CO., LTD.YUN MANSION RM3908 NO.85 FUZ I RD., NANJING 210005, CHINATEL: 0086-25-4715000FAX:0086-25-471111132 B：CURRENCY USD AMOUNT 13600.00PERCENTAGECREDIT39A：10/10AMOUNT TOLERANCEAV AILABLE WITH/BYDRAFTS AT .DRAWEEPARTIAL SHIPMENTSTRANSSHIPMENTPORTOF LOADING/AIRPORTOFDEPARTURE41 D：ANY BANK IN CHINA,BY NEGOTIATION42 C：30 DAYSAFTER B/L DATE42 A：RJHISARI*ALRAJHI BANKING AND INVESTMENT*CORPORATION*RIYADH(HEAD OFFICE)43 P：NOT ALLOWED43 T：NOT ALLOWED44E：CHINA MAIN PORT,CHINAPORTOF DISCHARGE44F：DAMMAM PORT,SAUDI ARABIALATESTDATEOFSHIPMENT44 C：071215MT 700ISSUE OF A DOCUMENTARYCREDITGOODS DESCRIPTION45 A：ABOUT 1700 CARTONS CANNED MUSRHOOM PIECES & STEMS 24TINS X 220 GRAMS NET WEIGHT (G.W. 420 GRAMS) AT USD8.00 PERCARTON, ROSE BRAND, CIF DAMMAM PORT, SAUDI ARABIA, ASPER S/C NO. UY90, DATEDSEP. 19, 2007.DOCUMENTSREQUIREDADDITIONALCONDITIONSCHARGES46 A：+ SIGNED COMMERCIAL INVOICE MANUALLY IN TRIPLICATEANDMUST SHOW BREAK DOWN OF THE AMOUNT AS FOLLOWS: FOBV ALUE,FREIGHT CHARGES, PREMIUM AND TOTALAMOUNT CIF.+ FULL SET CLEAN ON BOARD BILL OF LADING MADE OUT TO THEORDER OF AL RAJHI BANKING AND INVESTMENT CORP, MARKEDFREIGHT PREPAIDAND NOTIFY APPLICANT, INDICATINGTHE FULLNAME, ADDRESS AND TEL NO. OF THE CARRYING VESSELSAGENTAT THE PORTOF DISCHARGE.+ PACKING LIST IN ONE ORIGINAL PLUS 5 COPIES, ALL OF WHICHMUST BE MANUALLY SIGNED.+ INSPECTION (HEAL TH)CERTIFICATEFROM C.I.Q. (ENTRY-EXITINSPECTION AND QUARANTINE OF THE PEOOPLES REP.OF CHINA)STA TINGGOODS ARE FIT FOR HUMAN BEING.+ CERTIFICATEOF ORIGIN DULY CERTIFIED BY C.C.P.I.T.,STA TINGTHE NAME OF THE MANUFACTURERS OR PRODUCERS AND THATGOODS EXPORTEDARE WHOLLY OF CHINESE ORIGIN.+ THE PRODUCTION DATE OF THE GOODS NOT TO BE EARLIERTHAN HALF MONTH AT TIME OF SHIPMENT. BENEFICIARY MUSTCERTIFY THE SAME.47 A：+A DISCREPANCY FEE OF USD50.00 WILL BE IMPOSED ON EACHSET OF DOCUMENTS PRESENTED FOR NEGOTIATION UNDER THISL/C WITH DISCREPANCY.THE FEE WILL BE DEDUCTED FROM THEBILLAMOUNT.71 B：ALL CHARGES OUTSIDE KSA ON BENEFICIARIES ACCOUNTINCLUDING REIMBURSING COMMISSION, DISCREPANCY FEE (IFANY) AND COURIER CHARGES.PERIODPRESENTA TIONCONFIRMATIONINSTRUCTIONSREIMBURSEMENTBANKFOR48：WITHIN 10 DAYSAFTER THE DATE OF SHIPMENT, BUT WITHIN THEV ALIDITYOF THIS CREDIT.49：WITHOUT53 D：AL RAJHI BANKING AND INVESTMENT CORPRIYADH(HEAD OFFICE)INSTRUCTIONSTO78：DOCUMENTS TO BE DESPATCHEDIN ONE LOT BY COURIER. ALLMT 700PAYING BANKSENDER TO RECCIVERINFORMATIONISSUE OF A DOCUMENTARYCREDITCORRESPONDENCE TO BE SENT TO ALRAJHI BANKING ANDINVESTMENT COPRORATIONRIYADH(HEAD OFFICE)72：REIMBURSEMENT IS SUBJECT TO ICC URR 525.2货物实际装运信息：（1）数量：1750 纸箱（2）纸箱尺寸：30 厘米25 厘米20 厘米（3）商业发票号码：2007NHT098（4）商业发票日期：2007 年 11 月 26 日（5）SHIPPING MARKS:RFTROSE B RANDRIYADHC/NO: 1-UP（6）装运港：上海港（7）国外运费：1000 美元（8）国外保费：80 美元（9）南京辉皇食品有限公司的法人代表：章胜请外贸单证员完成以下工作任务：任务 1：制作商业发票。任务 2：制作装箱单。能力实训项目 32008 年 5 月 9 日， 青岛联江有限公司 （ Qingdao Lianjiang Co., Ltd.） 与日本Taka Co., Ltd.就门把手和水平仪出口签订合同如下：QINGDAO LIANJIANGN CO., LTNo.2 TaipingSt. Qingdao,ChinaTel: 0086-532-8391926Fax: 0086-532-8391928S/C No.: