国际商务单证填单理解练习

****一、汇票阅读理解阅读理解一BILLOFEXCHANGENO.SHE01/7203 DATEJUN.5,2002EXCHANGEFORUSD7,320.00ATxxxDAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PAYTOTHEORDEROFCONSTRUCTIONBANKOFCHINATHESUMOFUSDOLLARSSEVENTHOUSANDTHREEHUNDREDANDTWENTYONLY.DRAWNUNDERL/CNO.COM8722732DATEDMAY15，2002USSUEDBYTHESAKURABANK,LIMITEDTOTHESAKURABANK,LIMITED56NANIWA-CHO,CHUO-KU,KOBE,JAPANZHOUTEAIMPORT&EXPORTCORPORATION根据上面的汇票，找出以下所列内容(1)开证行名称：THESAKURABANK,LIMITED(2)信用证号码：COM87(3)开证日期：MAY15,2002(4)出票人：HUIZHOUTEAIMPORT&EXPORTCORPORATION(5)付款人:THESAKURABANK,LIMITED56，NANIWA-CHO,CHUO-KU,KOBE,JAPAN(6)受款人：TOTHEORDEROFCONSTRUCTIONBANKOFCHINA(7)付款期限：见票即付(ATxxxDAYSAFTERSIGHT)(8)汇票大写金额：USDOLLARSSEVENTHOUSANDTHREEHUNDREDANDTWENTYONLY.(9)议付时间：JUN.5,2002(10)汇票号码:SHE01/7203阅读理解二根据上面的汇票，找出以下所列内容(1)开证行名称：NATIONALCOMMERCIALBANK,THEJEDDAH(HEADOFFICE)(2)信用证号码:613M9732808(3)开证日期:Oct.02,1997(4)出票人：GUANGDONGTEXTILESIMPORT&EXPORTKNITWEARSCOMPANYLIMITED(5)付款人：NATIONALCOMMERCIALBANK,THEJEDDAH(JEDDAH,MAINBRANCH)(6)受款人：BANKOFCHINA,GUANGDONG,BRANCH(7M付款期限？人丫人81£AFTER60DAQYSFROMTHEDATEOFRECEIPTOFORIGINALDOCTSBYMCBJEDDAHLCDEPT(8)汇票大写金额：USDOLLARSTHIRTYSEVENTHOUSANDEIGHTHUNDREDONLY二汇票改错汇票改错一广东省华达食品有限公司按期收到香港ABC公司的信用证，请根据以下信用证内容审核并修改汇票。FROM:KWANGTUNGPROVINCIALBANK,HKTO:BANKOFCHINA,GUANGZHOUBRANCHDATEANDPLACEOFUSSUE:NOV.13,1994，CHINAIRREVOCABLEDOCUMENTARYCREDITNO.:002-10358ADVISINGBANK:BANKOFCHINA,GUANGZHOUBRANCHBENEFICIARY:GUANGDONGHUADAFOODCO.,LTD.58BEIJINGROAD,GUANGZHOU,CHINAAPPLICANT:HONGKONGABCCO.3/FGUANGTEXBUILDINGTAIKOKTSUIKOWLOON,HONGKONGAMOUNT:USD14，200.00EXPIRYDATE:JAN.15，1995DEARSIRS,WEHEREBYISSUEANIRREVOCABLEDOCUMENTCREDITINYOURFAVOURWHICHISAVAILABLEBYNEGOTIATIONOFYOURDRAFTSATSIGHTDRAWNONUS,FOR100%INVOICEVALUEMARKEDASDRAWNUNDERTHISCREDTIACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:SPECIALCONDITIONS:ALLDOCUMENTSMENTIONINGTHISCREDITNUMBER.DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERDATEOFISSUANCEOFTRANSPORTDOCUMENTSBUTWITHINVALIDITYOFCREDIT.BILLOFEXCHANGENO.002-10358DATEJAN.10NO.002-103581995EXCHANGEFORUSD14，200.00AT15DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PAYTOTHEORDEROFKWANGTUNGPROVINCIALBANK,HKTHESUMOFUSDOLLARSFOURTEENTHOUSANDTWOHUNDRED().DRAWNUNDERTHISCREDITTOHONGKONGABCCO.3/FGUANGTEXBUILDINGTAIKOKTSUIKOWLOON,HONGKONGHONGKONGABCCO.(签名)改错：(1)汇票号码错，不是填信用证号码，应该填写商业发票号码或空白不填；(2)汇票期限错，信用证规定"YOURDRAFTSATSIGHT”,应是即期汇票,填写xxx；(3)受款人抬头错，不是开证行，应是议付行或通知行“BANKOFCHINA,GUANGZHOUBRANCH”(4)汇票大写金额错，后面应加“ONLY”;(5)出票依据错，应填信用证号码，开证日期和开证行名称(6)付款人错，按照信用证规定"DRAWNONUS”,应填开证行的名称；(7)出票人错，应填受益人名BILLOFEXCHANGENO.DATEJAN.10，1995NO.EXCHANGEFORUSD14,200.00ATxxxDAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PAYTOTHEORDEROFBANKOFCHINA,GUANGZHOUBRANCHTHESUMOFUSDOLLARSFOURTEENTHOUSANDTWOHUNDREDONLYDRAWNUNDERTHISCREDITNO.002-100358DATEDNOV.13，1997ISSUEDBYKWANGTUNGPROVINCIALBANK,HKTOKWANGTUNGPROVINCIALBANK,HKGUANGDONGHUADAFOODCO.,LTD.（签名）汇票改错二广东省五矿进出口公司收到沙特阿拉伯的MIGHWLLISTEELPRODUCTSCO.信用证后，如期交货，请按其开来的信用证内容审核并修改该公司制单员制作的一份汇票。TO:BANKOFCHINA,GUANGDONGFM:ARABNATIONALBANKP.O.BOX18745JEDDAHSAUDIARABIADEARSIRS,KINDLYADVISEBENEFICIARY’SM/SGUANGDONGMETALSANDMINERALSI/ECORP.5TIANHEROAD,GUANGZHOU,CHINA.OFOUROPENINGWITHYOUANIRREVOCABLEDOCUMENTARYCREDITDATEDMAR.10，2002INTHEIRFAVOURONBEHALFOFM/SMIGHWLLISTEELPRODUCTSCO.P.O.BOX18741JEDDAHSAUDIARABIAFORAMOUNTABOUTUSD75，683.00VALIDINCHINAUNTILMAY20，2002，AVAILABLEWITHYOUBYPAYMENTAGAINSTPRESENTATIONOFBENEFICIARYS’DRAFT(S)AT30DAYSAFTERB/LDATEDRAWNONOURSELVESANDMARKED“DRAWNUNDERARABNATIONALBANKCREDITNO.254LK254”.5%COMMISSIONMUSTBEDEDUCTEDFROMDRAWINGSUNDERTHISCREDIT.Payabiewrth @ %per的时用号悟 汇票金额 中国广州年月二2 ExchangeforIJSD?^6S3.OOGuangzhou,China 20见票 H后（本汇票之副本未付付⑷ .；，口410 SightofthisFIRSTofExchangetsecondofexchangebe^g^rpaicpaytotheOrderof RANKOFCHFNGUANCDONG 或需指1%金领 zU0DOIEA^SEVENTYFIVETHOU导ANDSFXHUMDKEDANDEILHl¥FHKEE此致加Mjt.HWJllsrh.ELPkOhUCJSco.__praBOXI.S741（HWAH SAILKAJUHIA（lUANGlJllNCMU'\%171%卜口心1-汴川（签名）改错：（1）出票条款漏了信用证号码（2）小写金额错，应扣除5%佣金；（3）汇票期限错，应为提单日后30天，而不是见票后30天；（4）大写金额错，应该与小写金额一致；（扣佣后小写金额）（5）付款人填错，应为开证行正确填写如下：F14I凭DrawunderARABNATIONALBANK信用证 第 号L/CNO. -254LK254…日期 年月日dated MAR.10,2002按 息付款Payablewithinterest@ %perannum号码 汇票金额 中国广州 年月日No. ExchangeforUSD71,898.85Guangzhou,China20见票 日后(本汇票之副本未付)付At30.DAYS.AFTER一B/LDATEsightofthisFIRSTofExchange(Secondofexchangebeingunpaid)PaytotheorderofBANKOFCHINA,GUANGDONG 或其指定人金额thesumofUSDOLLARSSEVENTYONETHOUSANDEIGHTYHUNDREDANDNINETYEIGHTCENTSEIGHTYFIVEONLY.此致To:ARABNATIONALBANKP.O.BOX18745JEDDAH****BILLOFEXCHANGEBILLOFEXCHANGESAUDIARABIAGUANGDONGMETALSANDMINERALSI/ECORP.，………. （签名）一、汇票填制汇票填制一根据以下内容，填写一份汇票。INVOICENO.:TU231ISSUINGBANK:KUWAITREALESTATEBANKL/CNO.:SP00256DATEDMAR.21，2002INVOICEAMOUNT:USD9,785.00BENEFICIARY:BEIJINGNATIONALNATIVEPRODUCEIMP.&EXP.CORPORATIONAPPLICANT:HAMEEDALIALTUHOOCO.,KUWAITNEGOTIATINGBANK:THEINDUSTRIAL&COMMERCIALBANKOFCHINADATEOFNEGOTIATION:APR.18，2002...AVAILABLEWITHYOURDRAFTATSIGHTDRAWNONUSFORTHEFULLINVOICEVALUE.ALLDRAFTSMUSTBEMARKED“DRAWNUNDERKUWAITREALESTATEBANK”.****NO.TU231 DATEAPR.18，2002EXCHANGEFORUSD9,785.00ATxxxSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PPAYTOTHEORDEROFTHEINDUSTRIAL&COMMERCIALBANKOFCHINATHESUMOFUSDOLLARSNINETHOUSANDSEVENHUNDREDEIGHTYFIVEONLYDRAWNUNDERL/CNO.:SP00256DATEDMAR.21,2002ISSUEDBYKUWAITREALESTATEBANKTOKUWAITREALESTATEBANKBEIJINGNATIONALNATIVEPRODUCEIMP.&EXP.CORPORATION(签名)汇票填制二根据以下内容，填写一份汇票。WEHEREBYISSUEOURIRREVOCABLEDOCUMENTARYLETTEROFCREDITNO.45BC123DATEDJAN.02,2003AVAILABLEWITHUSBYPAYNENTAT30DAYSAFTERRECEIPTOFFULLSETOFDOCUMENTSATOURCOUNTERSFORACCOUNTOFSTG99,012.52INVOICENO.:NL0321ISSUINGBANK:THECHARTEREDBANKLONDON,ENGLANDBENEFICIAFY:CHINANATIONALLIGHTINDUSTRIALPRODUCTSIMP.&EXP.CORP.GUANGDONGBRANCH,NO.87THEBUND,GUANGZHOU,CHINAAPPLICANT:LONDONEXPORTCO.,LTD.P.O.BOX56387LONDON,ENGLANDNEGOTIATINGBANK:BANKOFCHINADATEOFNEGOTIATION:FEB.23，2003佳DrawunderTHECHARTEREDBANKLONDON,ENGLAND■■■■■■型MM.Ej■.■■■■■■iSSl---!"■"■■■-■*==ie=""""'"""""==af="'信用证 第 号L/CNO.45BC123日期 年月日datedJAN.02,2003…付款Payablewithinterest@%perannumPayablewithinterest@号码 汇票金额 中国广州年月日No.NL0321ExchangeforSTG99,012.52Guangzhou,ChinaFEB.23,2003见票 日后(本汇票之副本未付)付At30：DAYS:AFTER二RECEIPTOFFULL：SETOFDOCUMENTSAT：YOURCOUNTERSsightofthisFIRSTofExchange(Secondofexchangebeingunpaid)PaytotheorderofBANKOFCHINA 或其指定人金额thesumofSTGNINETYNINETHOUSANDANDTWELVEPOINTFIFTYTWOONLY此致To:THECHARTEREDBANKLONDON,ENGLANDCHINANATIONALLIGHTINDUSTRIALPRODUCTSIMP.&EXP.CORP.GUANGDONGBRANCH,****BILLOFEXCHANGEBILLOFEXCHANGE（签名）汇票填制三根据以下内容，填写一份托收项下汇票。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.14,2002****NO.YU25868NO.YU25868DATEAPR.14,2002EXCHANGEFORJPY60,600.00ATD/P90DAYSSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PPAYTOTHEORDEROFTHEBANKOFTOKYO,LTD.THESUMOFJAPANYENSIXTYTHOUSANDSIXHUNDREDONLYDRAWNUNDERCOVERING3,000DOZOFGARMENTSUNDERCONTRACTNO.:02PT744.FORCOLLECTIONTOTOYOHANMANDCO.,LTD.58NISHIKI6-CHOME,NAKAKUSHANGHAIFENGHUATEXTILESI/ECORP.(签名)一、发票阅读理解阅读理解一HUIZHOUTEAIMPORT&EXPORTCORPORATION6NANTANEASTROAD,HUIZHOU,GUANGDON,CHINAINVOICETOMESSERS.: INVOICENO.:SHE01/7203YAKAHUCHICO.,LTD.DATE:MAY27,YAKAHUCHICO.,LTD.DATE:MAY27,2002NO.689NADA-KU,KOBE, L/CNO.: COM8722732JAPAN CONTRACTNO.:HZT(02)003TRANSPORTDETAILS: TERMSOFPAYMENTFROMSHENZHENTOKOBEVIAHONGKONGBYSIGHTL/CBYVESSELMARKS&NOS.DESCRIPTION QUANTITYUNITPRICEAMOUNT(USD)(USD)R.ANDD.ASPERS/CNO.:HZT(02)003RIOHAINAAPPLICANT’SREFNO.3-R.10.990D.BLACKTEA 6,000KGS 1.22/KG USD7,320.00TOTAL:6,000KGSCIFTOTAL:6,000KGSCIFKOBEUSD7,320.00FOBVALUE:USD6,620.00FREIGHT CHARGES:USD600.00INSURANCEPRMIUM:USD100.00WECERTIFYTHATTHEABOVEGOODSAREOFCHINESEORIGIN.根据上面的发票，找出以下所列内容（11）出口商名称：HUIZHOUTEAIMPORT&EXPORTCORPORATION（12）发票抬头人：YAKAHUCHICO.,LTD（13）发票号码:SHE01/7203（14）发票日期：MAY27,2002（15）合同号码：HZT（02）003（16）付款方式:BYSIGHTL/C（17）装运港：SHENZHEN（18）目的港:KOBE（19）转运港：HONGKONG（20）运输方式:BYVESSEL（21）货物描述：BLACKTEA（22）价格术语：CIFKOBE（23）商品单价：USD1.22/KG（24）总值：USD7,320.00（25）唛头：R_ANDD.RIOHAIMAR.10.990D.（26）运费:USD600.00（27）保险费：USD600.00（28）证明文句：WECERTIFYTHATTHEABOVEGOODSAREOFCHINESEORIGIN阅读理解二根据下面的发票，找出以下所列内容（1）出票人名称：GAWENCOMPANYLIMITED,AUSTRALIA（2）发票抬头人：JIANGXIJIANGHAIGARMENTSIMPORTANDEXPORTCO.,LTD.（3）发票号码：GA289（4）发票日期：20/05/2004（5）合同号码：J0254（6）信用证号码：ZJJ04LC0300135（7）付款方式：D/PAtSight（8）装运港：SYDNEY（9）目的港：FUZHOU****(10)转运港：无转运(11)运输方式：BYVESSEL(12)运输工具名称：NorthernWIND(13)货物名称：LEATHERGARMENTS(14)商品编码：62011210(15)价格术语：CFRFUZHOU(16)数量：2,350PCS(17)总值：USD137,470.00(18)唛头：SYDNEYNO.L-lfiO(19)原产国:AUSTRALIA(20)证明文句：WECERTIFYTHATTHEGOODSAREINACCORDANCEWITHPURCHASEORDERNUMBER8803IssuerGAWENCOMPANYLIMITED,AUSTRALIACOMMERCIALINVOICETo

JIANGXIJIANGHAIGARMENTSIMPORTANDEXPORTCO.,LTD.NO.25CHANGDAIROAD,NANCHANGCITY,JIANGXI,CHINANo.GA289Date20/05/2004TransportFROM:SYDNEY,AUSTRALIAW/T:TO: FUZHOU,CHINAVESSEL:NorthernWINDS/CNo.J0254L/CNo.ZJJ04LC0300135TermsofpaymentD/PAtSightMarksandNumbersNumberandkindofpackages: QuantityUnitprice AmountDescriptionofgoodsLEATHERGARMENTSH.S.CODE:620n210GAWEN ART1212/100 200PCSUSD52.20 USD10,440.00SYDNEY ART1212/32500PCS USD54.20 USD27,100.00NO.1-160ART1213/00 400PCS USD56.40USD22,560.00ART1214/00 350PCS

USD58.20 USD20,370.00ART1215/00USD62.00 USD31,000.00ART1216/00USD65.20 USD26,000.00FUZHOUUSD137,470.00500PCS400PCSTOTAL:2,350PCSCFRTOTAL:USDOLLARSONETHOUSANDFOURHUNDREDANDSEVENTTYONLY.HUNDREDTHIRTYSEVENWECERTIFYTHATTHEGOODSAREINACCORDANCEWITHPURCHASEORDERNUMBER8803.****1.发票改错一广东省华联贸易有限公司与加拿大的EEN公司成交了一笔出口交易，EEN公司按期开来信用证，华联贸易有限公司备货出运后收妥提单，立即制作好全套单证并准备交单议付，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.CREDITNUMBER:044/307587APPLICANT:EENGO.,VANCOUVER,CANADABENEFICIARY:GUANGDONGHUALIANTRADINGCORPORATION60HUHAIROADGUANGZHOU,CHINAAMOUNTCURRENCY:USD5,256.00AVAILABLEWITH/BY:FREELYNEGOTIABLEATANYBANKBYNEGOTIATIONLOADINGINCHARGE:CHINAFORTRANSPORTTO:VANCOUVERVIAHONGKONGLATESTDATEOFSHIPMENT:020131DESCRTPTIONOFGOODS:2,920YDSOF100PCTCOTTONDENIM-8OZ-ROPEDYEDINDIGO(CT-121)DOUBLEP/SHRUNKRESIDUALAHRINKAGENOTMORETHAN3-4PCT82x50/14Sx14S-WIDTH:58/59’ATUSD1.80/YDASPERPURCHASEORDERNO.FAB10-20030087/01-02,CIFVANCOUVERDOCUMENTSREQUIRED:+SIGNEDCOMMERCIALINVOICEINTRIPLICATE改错：.受益人名称漏打“N”应为：GUANGDONGHUALIANTRADING

CORPORATION信用证号码错了，应为044/307587运输路线应注明经香港装船到温哥华数量应为：2,920YARDS单价漏打价格术语：CIFVANCOUVER总价应为：USDOLLARSFIVETHOUSANDTWOHUNDREDFIFTYSIXONLY.最后应按信用证要求签章GUANGDONGHUALIANTRADINGCORPORATION60HUHAIROAD,GUANGZHOU,CHINAINVOICETOMESSERS.:EENCO., INVOICENO.:SHE01/7203VANCOUVER,CANADADATE: JAN.28,2002, L/CNO.: 044/387587P.O.NO.: FAB10-20030087/01-02SHIPPEDFROMGUANGZHOUTOVANCOUVERVIAHONGKONGMARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNT(USD)(USD)GOLDTRONGARMENTSSDNBHDPONO..FAB10-20030087/01-02COLOR:INDIGOR/NO.:1-4,6-362,928YARDS USD1.80/YARDUSD5,256.00100PCTCOTTONDENIM-8OZ-ROPEDYEDINDIGO(CT-121)DOUBLEP/SHRUNKRESIDUALAHRINKAGENOTMORETHAN3-4PCT82x50/14Sx14S-WIDTH:58/59’ASPERPURCHASEORDERNO.FAB10-20030087/01-02CIFVANCOUVERTOTAL:USDOLLARSFIVETHOUSANDTWOHUNDREDFIFTYSIXONLY.GUANGDONGHUALIANTRADINGCORPORATION60HUHAIROAD,GUANGZHOU,CHINA(受益人签章)3.发票改错二天津体育用品进出口公司向日本的TokyoKeyboardDistributer出口一批足

球，该公司在货物出运后立即着手制单结汇，请根据以下的信用证内容审核并修改其制作的商业发票。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“x目fommercialInvoiceintriplicatevisaedbythechamberofcommercecertifyinggoodsorigin.XFullset2/2originalscleanonboardmarineBillsofLadingmadeouttoorderandblankendorsedmarkedfreightprepaidnotifyingTokyoXFKeyboardDistributer,12-14Monmachi3-Chome,Tokyo,Japan.目CertificateofOrigininChina.XpackingListintriplicate.XpackingListintriplicate.目InsurancePolicyorCertificatecoveringAllRisksandWarRiskfor110%oftheinvoicevaluestipulatingclaim,ifany,tobepayableincurrencyofthedraft.目CertificateofWeightintriplicate.目CertificateofAnalysisintriplicateEvidencingshipmentofL600PCSGBW32PFootballUSD3.5/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,JAPAN L/CNO.:901026S/CNO.:TSG0205TRANSPORTDETAILS:FROMTIANJINPORTTOYOKYOBYVESSELMARKS&NOS.DESCRIPTION QUANTITYUNITPRICEAMOUNTTTK GBW32PFOOTBALL1,600PCSUSD3.5/PCUSD5,600.00TOKYOCIFTOKYOTOKYONO.1-520TOTAL:USDOLLARSFIVETHOUSANDSIXHUNDREDONLY.DATEOFL/C:MAR.3,1999GOODSORIGIN:CHINATIANJINSPORTINGGOODSIMP.&EXP.CORP68YANTAISTREET,TIANJIN,CHINA（受益人签章）商会签章改错：.漏打单据名称“COMMERCIALINVOICE”.漏打开证日期：DATEOFL/C:MAR.3,1999.成交确认书号码错，应为TSG0215.唛头错：TTKTOKYOWO.1-520.单价漏价格术语：CIFTOKYO.漏货物原产地：GOODSORIGIN:CHINA.漏商会签章三、发票填制发票填制一根据有关信用证条款和参考资料缮制发票。A.信用证有关条款Issuingbank:THESAKURABANK,LIMITED56,NANIWA-CHO,CHUO-KU,KOBE,JAPAN20/documentarycreditnumber:KUW2584731c/dateofissue:May15,200431d/dateandplaceofexpiry:June30,2004beneficiaries’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.参考资料2004年6月12日装“FENGQINGV.25”从广州出运。唛头自行设计。发票号码：HT-04-28931简要提示：本题是考查按照SWIFT标准格式信用证制作事业发票。注意要点：读懂本证英文内容，找出制单材料。发票内须注明信用证的证明文句。按信用证的附加条款要求注明信用证号码和开证行名称。唛头可由卖方自行设计，标准唛头的设计由4行组成，每行不超过17个英文字母，第一栏为收货人简称，第二栏为目的港，第三栏为参考号（例如合同号等），第四栏为件号。商业发票的号码由出口企业按习惯编排，一般以企业开头大写字母加年份和序列号编排。

湖南茶叶进出口公司HUNANTEAIMPORT&EXPORTCORPORATIONWUYIROAD,CHANGSHA,CHINA商业发票COMMERCIALINVOICEORIGINALCOMMERCIALINVOICEORIGINALMessrs..:INVOICENO.Messrs..:INVOICENO.:INVOICEDATE:L/CNO.:L/CDATE:S/CNO.:Exporter:Transportdetails:DATE:L/CNO.:L/CDATE:S/CNO.:Exporter:Transportdetails:Termsofpayment:MARKS&NOS.DESCRIPTION QUANTITYUNITPRICEAMOUNT发票填制二根据有关信用证条款和参考资料缮制发票。A.信用证有关条款WeherebyestablishourIrrevocableDocumentaryCreditNo.MANL030850datedAUG.25,2003byorderandforaccountofMRISSINAGARMENTSINC.(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-187/2003DATEDAUG.8,2003ACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:+SINGEDCOMMERCIALINVOICE INQUADRUPLICATEINDICATINGL/CNUMBERANDTOTALNUMBEROFPACKAGES.B.参考资料INVOICENO.MM024DATEDSEP.10，2003SHIPPINGMARKS:M.G.IMANITANO.1-795TOTALPACKAGES:DARKNABYDENIM466ROLLSINDIGOBLACKDENIM329ROLLSTOTAL795ROLLSSHIPPEDPERS.S.“MAYOR”V.36FROMDALIANTOMANILAONSEP.8,2003简要提示：本题是考查按照非标准格式制作商业发票。注意要点：读懂本证英文内容，找出制单材料。折扣的计算和扣除方法。发票内应注明信用证号码和总件数。中国纺织品进出口公司CHINATEXTILESIMPORT&E