实训习题-发票

实训：发票制单练习练习1 根据信用证有关要求，缮制发票一份。设发票开票日期为040220。 1) QUANTITIES AND DESCRIPTIONS ARE AS FOLLOWS:DESCRIPTION QUANTITY UNIT PRICE AMOUNTBALL PEN:631 1000 DOZS USD0.84/DOZ USD 840.00121F 300 DOZS USD5.00/DOZ USD 1500.00515B 400 DOZS USD2.84/DOZ USD 1136.0066D 480 DOZS USD1.86/DOZ USD 892.80157 400 DOZS USD2.50/DOZ USD 1000.00542 BLACK 600 DOZS USD0.50/DOZ USD 300.00 BLUE 1200 DOZS USD0.50/DOZ USD 600.00 RED 600 DOZS USD0.50/DOZ USD 300.00542B 4500 BAGS USD0.15/BAG USD 675.00602 200 DOZS USD3.60/DOZ USD 720.00620 560 DOZS USD0.70/DOZ USD 392.00ROLLER PEN:886A 240 DOZS USD3.95/DOZ USD 948.00886 240 DOZS USD3.27/DOZ USD 784.80882 BLACK 400 DOZS USD1.85/DOZ USD 740.00 BLUE 400 DOZS USD1.85/DOZ USD 740.00 RED 200 DOZS USD1.85/DOZ USD 370.00WATER COLOUR PEN: 901-12 360 DOZS USD3.66/DOZ USD 1317.60918-6 360 DOZS USD2.37/DOZ USD 853.20TOTAL: 1) 5740 DOZS AND 4500 BAGS OF BALL PEN USD 14109.402) 1480 DOZS OF ROLLER PEN3) 720 DOZS OF WATER COLOUR PEN AS PER SALES CONTRACT NO: 96FH10162)买方开来的信用证如下所示: DAO HENG BANK LTD., HONGKONG(INCORPORATED IN HONGKONG) 11 QUEENS ROAD,CENTRAL, HONGKONG TEL:00852-28123334 TELEX:22333 DHBHK HXSWIFT:DHBLHKXXXXTo: BANK OF CHINA SHANGHAI PUDONG BRANCHL/C No.: 16441688 Dated: 040115Amount: USD14109.00PLEASE ADVISE BENEFICIARY THAT WE ISSUED AN IRREVOCABLE DOCUMENTARY CREDIT NO. 16441688 DATED 040115 FOR USD14109.00 (SAY U.S. DOLLARS FOURTEEN THOUSAND ONE HUNDRED AND NINE ONLY) DETAILED AS FOLLOWS:Beneficiary(full name and address): Applicant(full name and address): SHANGHAI MEIHUA BALL PEN CO. LTD., 3601MEIHUA ROAD SHANGHAI CHINA LINKMAX INTERNATIONAL COMPANYROOM 3 24/F HANG SAM HOUSE KING TIN COURT SHATIN, HONGKONG Partial shipment:Transhipment: Expiry Date: 040415 ALLOWEDALLOWEDLatest Date of Shipment: 040331Shipment From: SHANGHAI, CHINA Shipment To: BANGKOK, THAILAND Credit available with any Bank By Negotiationwith beneficiarys draft for 100 % of the invoice value at - sight on issuing bankagainst the documents detailed hereinDocuments required: 1. (X)Signed commercial invoice in 5 folds indicating l/c no. and contract no. 96FH1016. 2. (X)Full set (3/3) of clean on board ocean bills of lading made out to order and blank endorsed marked ( X )freight prepaid / ( ) to collect notify the applicant. 3. (X)Insurance policy/certificate in 2 folds for 110% of the invoice value,showing claims pay in china in the currency of the draft, blank endorsed covering ( X ) ocean marine transportation / ( ) air transportation / ( ) overland transportation all risks, war risks as per CIC clause. 4. (X)Packing list/weight list in 3 folds indicating quantity/gross and net weights. 5. (X)Certificate of origin in 3 folds. 6. (X)Certificate of quantity/weight in 3 folds. 7.( ) Certificate of quality in 3 folds issued by ( ) manufacturer / ( ) beneficiary. 8.( ) Beneficiarys certified copy of telex/fax dispatched to the applicant within days/hours after shipment advising goods name,( ) name of vessel / ( ) flight no., date, quantity, weight and value of shipment. 9.( ) DAO HENG BANK LTD., HONGKONG(INCORPORATED IN HONGKONG) 11 QUEENS ROAD,CENTRAL, HONGKONG TEL:00852-28123334 TELEX:22333 DHBHK HXSWIFT:DHBLHKXXXX Commodity:PEN QUANTITIES AND DESCRIPTIONS AS PER SALES CONTRACT NO. 96FH1016PRICE TERM: CIF BANGKOK, THAILANDAdditional instructions:1. All banking charges outside the issuing bank are for beneficiarys account. 2. Documents must be presented within 15 days after the date of shipment but within the validity of this credit. 3. Both quantity and amount % more or less are allowed. SPECIAL INSTRUCTION:ALL DOCUMENTS MUST BE SENT TO ISSUING BANK BY COURIER/SPEED POST IN ONE LOT, UPON RECEIPT THE DOCUMENTS CONFOMED WITH THE CREDITS TERMS AND CONDITIONS, WE SHALL PAY THE PROCEEDS AS PER THE NEGOTIATING BANKS INSTRUCTIONS. YOUR FAITHFULLYFOR DAO HENG BANK LTD., HONGKONG BRANCHJACKEY NGAUTHORIZED SIGNATURE(S) EXCEPT SO FAR AS OTHERWISE EXPRESSLY STATED, THIS DOCUMENTARY CREDIT IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 500.WE HEREBY ENGAGE WITH DRAWERS AND/OR BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN CONFORMITY WITH THE TERMS OF THIS CRDIT WILL BE DULY HONOURED ON PRESENTATION.上海美华圆珠笔有限公司SHANGHAI MEIHUA BALL PEN CO. LTD3601 MEIHUA ROAD, SHANGHAI ,CHINATo: LINKMAX INTERNATIONAL COMPANYROOM 3 24/F HANG SAM HOUSE KING TIN COURT SHATIN, HONGKONG INVOICE NO: DATE:040220 L/C NO: 16441688DESCPRISE OF GOODS 练习2 根据下列所给资料缮制发票一份。唛头号码由受益人决定。FROM BRITISH BANK OF THE MIDDLE EAST,JEBEL HUSSEIN, AMMAN, JORDAN.TO THE HONG KONG AND SHANGHAI BANKING CORPORATION LIMITED.SHANGHAI OFFICE: 6/F FU TAIANSION 104 HUQIU ROAD. SHANGHAI，CHINABENEFICIARY: GOOD FRIEND ARTS AND CRAFTS IMP. & EXP. CO.301 SAN TIAO XIANG , CHAOZHOU, GUANGDONG, CHINAAPPLICANT: INTERNATIONAL TRADING AND RE-EXPORT CO.(ZERKA FREE ZONE). P.O.BOX 1147.AMMAN-JORDAN.,FAX:623267,TEL:630353.DC NO.: DCFJOM970603FORM OF DC: IRREVOCABLEDATE OF ISSUE: 20 MAY,2004EXPIRY DATE AND PLACE: 30 JULY, 2004 CHINADC AMOUNT: USD26160.00, CFR AQABA, JORDAN, MAX CR AMT: NOT EXCEEDING.AVAILABLE WITH/BY: ANY BANK BY NEGOTIATIONDRAFTS AT: AT SIGHT FOR FULL INVOICE VALUE, MENTIONING THIS DC NO.DRAWEE: ISSUING BANKLATEST DATE OF SHIPMENT: 15 JULY 2004GOODS: 24000 PAIRS “EVA” SLIPPER MODEL DO27 SIZE 36-40 24000 PAIRS “EVA” SLIPPER MODEL DO02 SIZE 30-35ALL IN 4 ASSORTED COLORS, LIGHT BLUE, RED, PINK AND VIOLETAS PER S/C 97 ACX417 DATED 17.4,2004DOUMENTS REQUIRED:SIGNED INVOICES IN SIX COPIES SHOWING THAT THE GOODS EXPORTED ARE OF CHINESE ORIGIN, THE ORIGINAL INVOICE IS TO BE DULY CERTIFIED BY THE CHINA COUNCIL FOR THE PROMOTION OF INTERNATIONAL