3商业发票剖析

1、实训 3：发票应知应会：发票（INVOICE）是进出口贸易结算中使用的最主要的单据之一，我国进出口贸易中使用的发票主要有商业发票（ COMMERCIAL INVOICE海关发票（CUSTOMS INVOICE形式发 票（PROFORMA INVOICE 领事发票（ CONSULAR INVOICE 及厂商发票 （MANUFACTURERS INVOICE）等。并凭以向买方收取货款的一种规格、同时，在不需要出具汇票时，单价、数量、总价 商业发票也是进出口商记 还可以作为买方支付货商业发票是出口商对所装运货物的情况进行的详细描述， 价目总清单，是全套进出口单据的核心。使进口商对货物的品名、 等能够

2、有一个全面的了解， 并凭以对货物进行验收与核对。 帐、收付汇、进出口报关及海关统计的依据。 款的依据。海关发票是根据某些国海关的规定，由出口商填制的供进口商凭以报关用的特定格式 的发票。同时也供进口国海关核定货物原产地国，以采取不同的国别政策。形式发票是出口商向进口商发出的有关货物名称、规格、单价等内容的非正式的参考 性发票，供进口商申请进口批汇之用。它只能算是一种简式合同，不能用于托收和议付。以及为了进行海关估价、核税和征收 以本国货币计算的， 用来证明出口国国内市领事发票是拉美、菲律宾等国为了解进口货物的原产地、货物有无倾销等情况而规定 的，由进口国驻出口国领事签证的发票， 作为征收进口关

3、税的前提， 同时也作为领事馆的经 费来源。厂商发票是进口国为确定出口商有无倾销行为， 反倾销税， 而由出口货物的制造厂商所出具的， 场出厂价的发票。制单要点 一致，必要时要照信用证原样打印，不得随意减少内容，否则有可能被银行视为不符点。 但有时信用证货物描述的表述非常简单，此时按信用证打印完毕后，再按合同要求列明 货物具体内容。商业发票一般无统一格式，由出口商自行设计， 求。其基本内容及制单要点如下：出口商名称及地址：信用证中一般表示为“BENEFICIARY XXX”。通常出口商名称及地址都已事先印好。单据名称：商业发票上应明确标明“INVOICE”（发票）或“ COMMERCIAN VOI

4、CE”（商业发票）字样。发票抬头（TO:）：除信用证有其他要求之外，发票抬头一般缮制为开证申请人（APPLICANT。信用证中一般表示为“ FOR ACCOUNT OXXX ”或“ TO THEORDER OFXXX ”中“ XXX ” 部分。发票号码（INVOICE NO.）:发票号码一般由出口商按统一规律自定。发票日期（INVOICE DATE：发票日期最好不要晚于提单的出具日期。根据UCP 500发票出具日期可以早于信用证开立日期，但必须在信用证及UCP500惯例规定的期限内提交。合同及信用证号码（ S/C NO.， L/C NO. ）：根据实际填写。 装运港和目的港：一般只简单地表明运

5、输路线及运输方式，如SEA/AIR。唛头（SHIPPINGMARKS： 般由卖方自行设计，但若合同或信用证规定了唛头，则须按 规定。若无唛头，应注明 N/M货物描述（DESCRIPTION：必须与信用证中的货物描述（ DESCRIPTION OF GOODS完全但内容必须要符合信用证或合同的要1）2）3）4）5）6）7）8)9）FROMXX TO XX BY10)PIECE SET KG数量（QUANTITY：按合同标明装运货物数量，必须标明数量单位如或 METER等O11)单价（UNIT PRICB、总价（AMOUNT对应不同货物标明相应单价，注意货币单位及数 量单位。总价即实际发货金额，应

6、与信用证规定一致，同时还应注明贸易术语 签字盖章：若信用证要求SIGNED INVOICE就要求出口商签字或加盖图章。否则按UCP500的规定，发票可不需签章。“无其他：有些国家对商业发票有特殊要求，如必须在商业发票上注明船名、重量、木制包装”等字样，需根据具体业务及信用证要求具体对待。发票的参考样式如下所示：江苏和泰股份有限公司JIANGSU HOTIY COR PO ARATIONHOTIY BUILDING , 50 ZHONGSHAN. , NANJING , CHINACOMMERCIALINVOICETO:NO.: A2400A/98JYSK CHANALEF SILK A/SBR

7、IGHT BUILDING 14, SKOVSGERD DK-9990 BROVET.DENMARKL/C NO.: 202-612-1068DATE: OCT.21,2004S/C NO.: 03HL21401FROMSHANGHAITOCOPENHAGENMARKS & NO.SDESCR IP TIONSQUANTITIESUNIT P RICEAMOUNTCIF COP ENHAGENJYSKX MAS DECORATIONSCOPENHAGEN2-A15261250 BOXESUSD4.15/BOXUSD1,037.50A2400A/982-A15261-140 BOXESUSD6.

8、45/BOXUSD258.001-72-A15261-223 BOXESUSD6.45/BOXUSD148.35TOTAL:313BOXES USD1443.85SAY US DOLLARS ONE THOUSAND FOUR HUNDRED AND TORTY THREE POINT EIGHT FIVE ONLY江苏和泰股份有限公司海关发票的缮制JIANGSU HOTIYCORPOARATION海关发票的内容除了与商业发票类同的项目外，它主要是证明商品的成本价和生产国。各国、 各地区都有自己不同的格式和名称， 但是目前很多国家正在逐渐减少使用， 而且由于 各国海关规定的不同， 其填制要求也

9、有区别。 若缮制有误则会影响出口。 现以加拿大海关发 票为例加以介绍。加拿大海关发票要求各栏均需填满，不能留空，其主要内容有：1 )卖方名址 (VENDOR：) 发货人名称及地址，或信用证的受益人。2 )装船日期( DATEOFDIRECTSHIPMENTTO CANAD)A :实际装运日期，即提单的签单日期。3 )其他参考项目( OTHER REFERENCE INCLUDE PURCHASSERORDER NO). 有关合同、订单及商业发票的号码。收货人名址( CONSIGNEE S NAME AND ADDRES)S 货物运交的最后收货人的名称和地址。买方名址( PURCHASERS N

10、AME AND ADDRES)S若合同买方与第4栏的收货人为同一人，则填“ THE SAME AS 4 CONSIGNEE ,若 不同，则应详细填写。转运国( COUNTRY OF TRANSSHIPME)NT 即货物运输途中中转转船的地点，若不转船，则填“ 原产地国别( COUNTRY OF ORIGN OF GOO)DS 发票上所列货物的产地国即 CHINA 直接运往加拿大的运输方式及起运地点 (TRANSPORTATIOGNIVE MODEANDPLACEOFDIRECT SHIMENT TO CANAD)A 只要货物不在国外加工，不论是否转船，均填起运地、目的地名称及所用运输工 具。如

11、 FROM SHANGHAI TO MONTREAL BY VESSEL贸易条件和支付方式( CONDITION OF SALES AND TERMS OF PAYME)NT 即交货的价格术语和支付方式。如CFR MONTREAL BY L/C AT SIGHT结算用货币( CURRENCY OF SETTLEME)NT即支付货币，应与商业发票一致。17)件数(NO. OF PACKAGE)商品描述(SPECIFICATION OF COMMODITIES 数量 (QUANTITY、单价(UNIT PRICE)、总金额(TOTAL、总重量(TOTAL WEIGH)发票 总金额(INVOICE

12、TOTAL):按商业发票描述的内容填写。若前述17项均已在商业发票中，则第18栏中打V,并在其后填上商业发票号码。出口商名址：若与第一栏为同一人，则填SAME AS 1 VENDOR若不同，则应详细填写。出口单位负责人名址：发票缮制人员或负责人的手签名称。当局规定( DEPARTMENT RULIN)G: 加拿大海关方面的某些管理条例。从第 23 25 栏各项目若不适用时,在第若第 23栏已包括在 17栏中,若第 24 栏不包括在 17 栏中, 第 25 栏一般贸易不适用,填“ 加拿大海关发发票的格式如下所示：4)5)6)7)8)9)10)11)18)19)20)21)N/A”( APPLIC

13、ABLE)22栏中打则填合适的金额，若有一项无法填时，则打“按实际数额填，若某些项目不适用时，则打“N/A”N/A”N/A”Revenue CanadaCANADA CUSTOMS INVOIE1, Vendor(Name and Address)2.Date of Direct Shipment to Canada3.Other References(lnclude Puchaser s Order No.)4.consignee(Name and Address)8.lransportation:GaveModeandPlace ofDirectShipmentto Canada11.No

14、. of P kgs5.Purchaser sName and Address(iT other than Consignee)6.Counl.fy of Transshipment7.Country of Origin of GoodsIF SHIPMENT INCLUDES GOODS OF DIFFERENT ORIGINSENTER ORIGINS AGAINST ITEMS IN 129.Conditions of Sale and lerms of Paymentl0.Currency of Settlement12.Specification of Commodities(Kin

15、dof Packages, Marks and Numbers,Gen eral Descri pti on and Characteristics, i.e. Grade, Quality)13.Qua ntity (State Unit)Selli ng Price14.U nit Price15.Total18.lf any fields 1 to 17 are in cluded on an attached commercial inv oice, check this boxCommercial In voice No.16.Total weightNetGross17 .In v

16、oice Total19.Ex porter Name and Address(lf other tha n Ven dor)20.Origi nator(Name and Address)21.De partme ntal Ruli ng(if app licable)23.I fin cluded in field 17 in dicate amo unt:Transportationcharges, expenses andin sura nee from the pl ace of direct shi pment to Can ada$Costs for con structi on

17、, erecti on assembly incurred after importation Canada$Export p ack ingandinto实训练习22.lf fields 23 to 25 are not app licable, check this box24.If not in cluded in field 17 in dicate amo unt:(i)Tra nsp ortatio n charges, expen ses andin sura nee to the pl ace of direct shi pment toCanada$Amo unt for c

18、ommissi ons other tha nbuyingcommissi ons$(iii) Export p ack ing$(ii)25. Check(if app licable):(i) Royalty p ayme nts or subseque nt p roceeds are p aid or p ayable by the pu rchaser(ii) The purchaser has supplied goods or services for use in theproduction ofthese goods练习1根据所给销售合同制作商业发票。注该批货最终运往法国马赛

19、港。SALES CONFIRMATIONNO.: 03CAN-1108DATE: NOV.08, 2004THE SELLER JIANGSU INTERNATIONAL IMP. & EXP. COR P. LTD.80 ZHONGSHAN ROAD, NANJING, CHINAFAX:86TEL: 86HE BUYER:SHEMSY NEGOCE ID COR P.75 ROUTE 96570 DARDILLY, FRANCEFAX :33-56-12345678 TEL: 33-56-12345678BUYER S ORDER N

20、O.:FE021GTHIS SALESCONFIRMATIOIS HEREBWUTUALLCONFIRMEDTERMSNDCONDITIONSREAS FOLLOWS:NAME OF GOODS AND SP ECIFICATIONSQTYUNIT P RICEAMOUNTLEATHER BAGSFOB SHANGHAIITEM NO. SL1001000PCSUSD2.0 0/PCUSD2000.00ITEM NO. SG1202000PCSUSD1.50/PCUSD3000.00ITEM NO. SF2003000PCSUSD3.00/PCUSD9000.00TOTAL6000PCSUSD

21、14000.00SAY US DALLARS FOURTEEN THOUSAND ONLYP ACKING: AS PER BUYES DEMANDSSHIPPING MARKS: AS PER BUYES DEMANDSPAYMENT FROMCHINA PORTTO (AS BUYER S TRANSH IPMENT TO BE ALLOWED.SHIP MENT: X TO BE MADE (45 DAYS BY SEA AFTER RECEIVED 30% T/TDEMANDSPARTIAL SHIP MENTSANDP AYMENT: X 30% T/T IN DEP OSIT, 7

22、0% D/P AT SIGHT)% OF INVOICE VALUE TO)AS PER THE OCEANINSURANCE: TO BE EFFECTED BY THE SELLER FOR (COVER () RISK AND WAR RISK UPTP (MARINECARGOCLAUSEANDWARRISK CLAUSEOFTHEPEOPLE S INSURANCE：OMPANYOF CHINA X TO BE EFFECTED BY THE BUYERSELLER :JIANGSU INTERNATIONAL IMP. & EXP.COR P.LTD.BUYER: SHEMSY N

23、EGOCE ID COR P.JIANGSU INTERNATIONAL IMP. & EXP. COR P. LTD.80 ZHONGSHAN ROAD, NANJING, CHINA练习 2 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:DESCRIPTIONQUANTITY UNIT PRICEAMOUNTBALL PEN:6311000 DOZS121F300 DOZS515B400 DOZS66D480 DOZS157400 DOZSUSD0.84/DOZUSD5.00/DO

24、ZUSD2.84/DOZUSD1.86/DOZUSD2.50/DOZUSD 840.00USD 1500.00USD 1136.00USD 892.80USD 1000.00542 BLACKBLUERED600 DOZS USD0.50/DOZUSD0.50/DOZUSD0.50/DOZUSD 300.00542B1200 DOZSUSD 600.00600 DOZS4500 BAGSUSD0.15/BAGUSD 300.00USD 675.00602200 DOZS620560 DOZSUSD3.60/DOZUSD0.70/DOZUSD 720.00USD 392.00ROLLER PEN

25、:886A240 DOZS886882 BLACKUSD3.95/DOZUSD3.27/DOZ400 DOZS USD1.85/DOZUSD 948.00BLUERED240 DOZS400 DOZS200 DOZSUSD1.85/DOZUSD1.85/DOZUSD 784.80USD 740.00USD 740.00USD 370.00WATER COLOUR PEN901-12360 DOZSUSD3.66/DOZUSD 1317.60918-6360 DOZSUSD2.37/DOZUSD 853.20USD 14109.4011 QUEENS ROAD,CENTRAL,TOTAL: 1)

26、 5740 DOZS AND 4500 BAGS OF BALL PEN1480 DOZS OF ROLLER PEN720 DOZS OF WATER COLOUR PENAS PER SALES CONTRACT NO: 96FH1016 2）买方开来的信用证如下所示(INCORPORATED IN HONGKONG)HONGKONG TEL:00852-28123334TELEX:22333 DHBHK HXSWIFT:DHBLHKXXXXTo: BANK OF CHINA SHANGHAI P UDONG BRANCH L/C No.: 16441688Dated: 040115Amo

27、unt: USD14109 00P LEASE ADVISE BENEFICIARY THAT WE ISSUED AN IRREVOCABLE DOCUMENTARYCREDIT NO. 16441688 DATED 040115 FOR USD14109.00 (SAY U.S. DOLLARSFOURTEEN THOUSAND ONE HUNDRED AND NINE ONLY) DETAILED AS FOLLOWS:Ben eficiary(full n ame and address):App lica nt(full n ame and address):SHANGHAI MEI

28、HUA BALL PEN CO.LTD., 3601MEIHUA ROAD SHANGHAI CHINALINKMAX INTERNATIONAL COMP ANYROOM 3 24/F HANG SAM HOUSE KING TINCOURT SHATIN, HONGKONGP artial shipment:Transhipment:Expiry Date: 040415ALLOWEDALLOWEDLatest Date of Shi pment: 040331Shi pment To: BANGKOK, THAILANDCredit available with any Bank By

29、Negotiatio nwith beneficiarys draft for 100% of the invoice value ataga inst the docume nts detailed here inDocume nts required:(X)Sig ned commercial in voice in 5 folds in dicati ng l/c no. and con tract no. 96FH1016.(X)Full set (3/3) of clea n on board ocea n bills of ladi ng made out to order and

30、 bla nk en dorsedmarked ( X )freight prep aid / (:(X)I nsura nee p olicy/certificate in _ pay in china in the currency of the transp ortati on / ( ) air transp ortati on per CIC clause.Shi pment From: SHANGHAI, CHINAsight on issuing bank)to collectno tify the app lica nt.2folds for 110% of the in vo

31、ice value,show ing claims! draft, blank endorsed covering ( X ) ocean marine / () overla nd transp ortati on all risks, war risks as(X)P acki ng list/weight list in(X)Certificate of origi n in(X)Certificate of qua ntity/weight infolds in dicat ing qua ntity/gross and net weights._3_folds.3 folds.()

32、Certificate of quality in_3_folds issued by () manu facturer / ()ben eficiary.() Ben eficiarys certified copy of telex/fax dis patched to thedays/hours after shipment advising goods name,() name of vessel / (qua ntity, weight and value of shipment.()app lica nt with in )flight no., date,N问世輕地Al琢曲滋jm

33、a：確腮珂它(INCORPORATED IN HONGKONG)11 QUEENS ROAD,CENTRAL,HONGKONG TEL:00852-28123334TELEX:22333 DHBHK HXSWIFT:DHBLHKXXXXCommodity:PENQUANTITIES AND DESCR IP TIONS AS PER SALES CONTRACT NO. 96FH1016P RICE TERM: CIF BANGKOK, THAILANDAdditi onal in struct ions:1.2.3.All banking charges outside the issu i

34、ng bank are for ben eficiarys acco unt.Docume nts must be p rese nted with in 15 days after the date of shipment but within the validity of this credit.Both qua ntity and amount% more or less are allowed.SP ECIAL INSTRUCTION:ALL DOCUMENTS MUST BE SENT TO ISSUING BANK BY COURIER/SPEED POST IN ONE LOT

35、, UPON RECEIPT THE DOCU MENTS CONFOMED WITH THE CREDIT STERMS AND CONDITIONS, WE SHALL PAY THE P ROCEEDS AS PER THE NEGOTIATING BANK S INSTRUCTIONS.YOUR FAITHFULL YFOR DAO HENG BANK LTD., HONGKONG BRANCHJACKEY NGAUTHORIZED SIGNATURE(S)EXCE PT SO FAR AS OTHERWISE EXP RESSLY STA TED, THIS DOCUMENTARY

36、CREDIT IS SUBJECT TO UNIFORM CUSTOMS AND P RACTICE FOR DOCUMENTARYCREDITS (1993 REVISION) INTERNA TIONAL CHAMBER OF COMMERCE PUBLICA TION NO. 500.WE HEREBY ENGAGE WITH DRAWERS AND/OR BONA FIDE HOLDERS THA T DRAFTS DRAWN AND NEGOTIA TED IN CONFORMITY WITH THE TERMS OF THISCRDIT WILL BE DULY HONOURED

37、ON PRESENTA TION.上海美华圆珠笔有限公司SHANGHAI MEIHUA BALL PEN CO. LTD3601 MEIHUA ROAD, SHANGHAI ,CHINA练习 3 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. S

38、HANGHAI， CHINA BENEFICIARY: GOOD FRIEND ARTS AND CRAFTS IMP&. EXP. CO.301 SAN TIAO XIANG , CHAOZHOU, GUANGDONG, CHINAAPPLICANT: INTERNATIONAL TRADING AND RE-EXPORTCO.(ZERKA FREE ZONE). P.O.BOX 1147.AMMAN-JORDAN.,FAX:623267,TEL:630353.DC NO.: DCFJOM970603FORM OF DC: IRREVOCABLEDATE OF ISSUE: 20 MAY,2

39、004EXPIRY DATE AND PLACE: 30 JULY, 2004 CHINADC AMOUNT: USD26160.00, CFR AQABA, JORDAN,MAX CR AMT: NOT EXCEEDINGAVAILABLE 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

40、” SLIPPER MODEL DO27 SIZE 36-4024000 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:SIGNEDINVOICES IN SIX COPIESSHOWINGTHATTHEGOODSEXPORTEDAREOFCHINESEORIGIN, THEORIGINAL INVOICE IS TO BE DULYCE

41、RTIFIED BY THE CHINACOUNCILFORTHE PROMOTIONOF INTERNATIONAL TRADE.ADDITIONAL CONDITIONS:1)“ MADE IN CHINA” MUST BE STICKED ON EACH PAIR AND THE RELATIVE INVOICES MUSTCERTIFY TO THIS EFFECT.INVOICES MUST CERTIFY THAT THE CARTON SIZE ASSORTMENT IS AS FOLLOWS: FOR SIZE 36-40:36/6,37/12,38/15,39/15,40/1

42、2,EQUAL 60 PAIRS.FOR SIZE 30-35:30/8,31/8,32/10,33/10,34/12,35/12,EQUAL 60PAIRS.ALL DOCUMENTS REQUIRED UNDER THIS DOCUMENTARY CREDIT SHOULD BE ISSUED IN ARABIC AND/OR ENGLISH.ALL DOCUMENTS REQUIRED UNDER THIS DOCUMENTARY CREDIT MUST MENTION THIS DC NUMBER AND THE ISSUING BANK NAME.好友工艺品进出口公司GOOD FRI

43、END ARTS AND CRAFTS IMP. & EXP. CO.301 SAN TIAO XIANG , CHAOZHOU, GUANGDONG, CHINA练习 4 根据下列提供资料，填制加拿大海关发票一份。商品的有关资料如下ALL THE GOODS ARE PACKAGED IN 728 CTNS , AND NET WEIGHT IS 17760KGS,GROSSWEIGHT IS 18890KGS, PAYMENT BY L/C 45DAYS SIGHT，PURCHASESRORDERNO.：TIANTANG2381，L/C NO.：NKB210C8，THEGOODSARESH

44、IPPEDON 04.5.2.该批商品的发票如下CHINA TIANTANG INTERNATIONAL TECHNICAL I/E CORP.， CHINA14 TIANTANG VILLAGE ， NANJINGINVOICEMESSERSNO. : A123ABCTOOLSTRADECO.LTD.DATE: MAY 9,20043/17 SUN BUILDING ， SHEARSON CAMBRIDGETORONTO ,CANADAFROM SHANG TO TORONTO BY SEAMARKSDESCRIPTION OF GOODS QUANTITYUNIT PRICEAMOUNTA

45、BC6V CORDLESS DRILL-TT1798PCSUSD10.50USD8,379.0034KL-B6V CORDLESS DRILL-TT21070PCSUSD28.00USD29,960.001-728CIF TORONTOTOTAL:1,868PCSUSD38,339.00CHINA TIANTANG INTERNATIONALTECHNICAL l/E COR P.张三Revenue CanadaCANADA CUSTOMS INVOIE1. Vendor(Name and Address)2.Date of Direct Shipment to Can ada3.Other References(lnclude Purchaser s Order No.)4.C on sig nee(Name and Address)5.Pu rchaserName and