商业发票的练习doc.doc

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, CREDIT NUMNER: 044/307587APPLICANT: EEN CO., VANCOUVER, CANADABENEFICIARY: GUANGDONG HUALIAN TRADING CORPORATION 60 HUHAI ROAD GUANGZHOU, CHINA.AMOUNT CURRENCY: USD5,256.00AVAILABLE BY/WITH: FREELY NEGOTIABLE AT ANY BANK BY NEGOTIATIONLOADING IN CHARGE: CHINAFOR TRANSPORT TO: VANCOUVER VIA HONGKONGLATEST DATE OF SHIPMENT: 020131DESCTRIPITON OF GOODS:2,920YDS OF 100PCT COTTON DENIM- 8 OZ ROPE DYED INDIGO(CT-121)DOUBLE P/SHRUNK RESIDUAL AHRINKAGE NOT MORE THAN 3-4PCT 82*50/14s*14s-WIDTH:58/59) AT USD 1.80/YD AS PER PURCHASE ORDER NO. FAB10-20030087/01-02, CIF VANCOUVERDOCUMENTS REQUIRED:+SIGNED COMMERCIAL INVOICE IN TREPLICATEGUANGDONG HUALIAN TRADING CORPORATION60 HUHAI ROAD GUANGZHOU, CHINA.INVOICETO MESSER: ENN CO INVOICE NO.:SHE01/7203 VANOUVER DATE:JAN.28,2002 L/C NO: 044/387587 P.O. NO:FAB10-200300087/01-02SHIPPED FROM GUANGZHOU TO VANCOUVERMARKS & NOS. DESCREPTION QUANTITY UNIT PRICE AMOUNTGOLDTRON GARMENTS SDN BHDPO NO FAB10-20030087/01-02COLOUR: INDIGOR/NO: 1-4 6-36 2928 YARDS USD 1.80/YARD USD5,256.00100PCT COTTON DENIM-8 OZ-ROPE DYED INDIGO(CT-121)DOUBLE P/SHRUNK RESIDUAL AHRINKAGE NOT MORE THAN3-4PCT 82*50/14S*14S- WIDTH:58*59AS PER PURCHASE ORDER NO. FAB10- 20030087/01-02TOTAL: US DOLLARS FIVE THOUSAND TWO HUNDRED FIFTY SIX ONLY.发票改错二：天津体育用品进出口公司向日本的tokyo keyboard distributer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。Name of issuing bank: the mitsui bank ltd., Tokyo, 15 marunouche 3- chomePlace and dater of issue: 3 march, 1999,Tokyo, japanTo: Tianjin sporting goods imp. & exp. Corp. 68 yentai street, Tianjin, chinaThis credit is advised through bank of china, 50 yentai street, Tianjin, china.Dear sirs, By order and for account of Tokyo keyboard distributer, 12-14 monmachi 3-chome, Tokyo, japan. We hereby issue an irrevocable documentary credit no. 901026 for usd5600.00(say is dp;ars five thousand six hundred only) to expire on 30, june ,1999 in china available with any bank in china by negotiation against beneficiarys drafts at sight drawn on us and the documents detailed herein, marked with “*” *commercial invoice in triplicate visaed by the chamber of commerce certifying goods origin*full set 2/2 originals clean on board marine bill of lading made out to order and blank endorsed marked freight prepaid notifying Tokyo keyboard distributer,12-14 monmachi 3- chome, Tokyo, japan.*packing list in triplicate*certificate of origin in china*insurance policy or certificate covering all risks and war risks for 110% of the invoice value stipulating claim, if any, to be payable in currency of the draft.*certificate of weight in triplicate*certificate of analysis in triplicate evidencing shipment of 1600pcs gbw32p football usd3.50/pc cif Tokyo as per s/c no. tsg0215Shipping marks:TTK/TOKYO/NO.1-520Shipment from Tianjin port to Tokyo not later than 16, june, 1999Partial shipment: allowedTransshipment: not allowedDocument to be presented within 15 days after the date of the transport documents but within the validity of the credit.We hereby engage with drawers and/or bona fide holders that drafts and negotiated in conformity with the terms of credit will be fully honoured on presentation.Instructions to the advising bank:Please advise the credit to the beneficiaryThe number and the date of the credit must be quoted on all documents required.Please acknowledge receipt.Reimbursement: the negotiating bank is authorized to claim reimbursement on the mitsui bank ltd., newyork by telex. All drafts and documents must be sent to us by airmail. Yours faithfully, The mitsui bank ltd,., Tokyo Signature:Tianjin sporting goods imp. & exp. Corp.68 yentai street, Tianjin, chinaTO MESSERS； Tokyo KEYBOARD DISTRIBUTER, INVOICE NO.: TS99012 12-14 MONMACHI,3-CHOME INVOICE DATE：JUE 12,1999 TOKYO, JAPAN L/C NO:901026 S/C NO: TSG0205TRANSPORT DETAILS FROM TIANJIN PORT TO TOKYO BY VESSEL MARKS & NOS. DESCRIPTION QUANTITY UNIT PRICE AMOUNTTK GBW 32P FOOTBALL 1600PCS USD3.5/PC USD5600.00TOKYONO.1-520 TOTAL: US DOLLARS FIVE THOUSAND SIX HUNDR