外貿(mào)單證實務教案06

1、授課時間2013年 月 日 節(jié)次2 周次授課題目分項制單教學目標知識目標1、發(fā)票的含義；2、發(fā)票的地位；3、發(fā)票的作用；4、發(fā)票的格式。能力目標1、發(fā)票的內(nèi)容；2、發(fā)票的制作要點；3、發(fā)票的制作原則；教學重點與難點教學重點：發(fā)票的制作要點教學難點：發(fā)票的內(nèi)容及格式授課方式理論講授、案例討論、視頻觀摩、啟發(fā)式教學作業(yè)拓展閱讀、課后思考題、實訓作業(yè)授課進程組織教學: 復習：改證的途徑、上節(jié)課的作業(yè)的點評 新授：1、發(fā)票的含義；2、發(fā)票的地位；3、發(fā)票的作用；4、發(fā)票的格式。5、發(fā)票的制作案例導入：發(fā)票制作示范根據(jù)下面的信用證及附 后補充信息，制作發(fā)票。27: SEQUENCE OF TOTAL：

2、1/140A: FORM OF DOCUMENTARY CREDIT：RREVOCABLE20: DOCUMENTARY CREDIT NUMBER：EXP2010-120731C: DATE OF ISSUE:10-12-0740E: APPLICABLE RULES：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY11-02-15 IN BENEFICIARYS COUNTRY50: APPLICANT：GOOD BROTHER RESOURCES CO. LTD. 2950 HIGHWAY DRIVE TRAIL BRITHISH COLOM

3、BIA，CANADA, FAX:001-514 364 560559: BENEFICIARY NAME & ADDRESSGUANGXI WUZHOU XINDASHUN TRADING CORP. 555, WEST XINXING ROAD, WUZHOU, GUANGXI, P.R.C.32B: CURRENCY CODE, AMOUNT CURRENCY: USD(US DOLLAR)AMOUNT : # 165,000.00 #41D: AVAILABLE WITHBY- NAME & ADDRANY BANK IN BENEFICIARYS COUNTRYBY N

4、EGOTIATION42C: DRAFTS AT: SIGHT FOR 100% OF INVOICE VALUE 42A: DRAWEE：NORTHEAST AMERICA BANK OF CANADA43P: PARTIAL SHIPMENTS: ALLOWED43T: TRANSHIPMENTALLOWED44E: PORT OF LOADING:GUANGZHOU, CHINA44F: PORT OF DISCHARGEMONTREAL, CANADA44C: LATEST DATE OF SHIPMENT11-01-3145A: DESCRIPTION OF GOODS &/

5、OR SERVICES100 M/T / 100 BAGS OF SILICON METALSI: 99% MIN. FE: 0.4% MAX. AL: 0.4% MAX. CA: 0.1% MAX. SIZE: 10-100 MM 90% MIN. UNIT PRICE: USD1650/MT CIF MONTREAL, CANADAAS PER SALES CONTRACT NO.GBR10086PACKED IN PLASTIC WOVEN BAGS OF ABOUT 1000 KGS NET EACH 46A: DOCUMENTS REQUIRED1. SIGNED COMMERCIA

6、L INVOICE IN DUPLICATE.2. FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING IN TWO ORIGINALS AND 3 COPIES，MADE OUT TO ORDER OF NORTHEAST AMERICA BANK OF CANADA NOTIFYING APPLICANT EVIDENCING SHIPMENT FROM GUANGZHOU TO MONTREAL. 3. INSPECTION CERTIFICATE OF QUALITY AND WEIGHT IN DUPLICATE.4. PACKING

7、LIST IN TRIPLICATE.5. G.S.P. FORM A ISSUED BY CORRESPONDING AUTHORITY IN DUPLICATE.6. INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK WITH CLAIMS PAYALBE AT THE DFESTINATION WITH THE SAME CURRENCY OF DRAFT AGAINST ALL RISKS AND WAR RISK OF C.I.C. FOR 110% PCT OF INVOICE VALUE7. BENEFICARYS CERTIFI

8、CATE CERTIFYING THAT ONE SET OF NON-NEGOTIABLE SHIPPINGDOCUMENTS HAS BEEN SENT TO APPLICANT BY EMS WITHIN 7 DAYS AFTER SHIPMENT HAS BEEN EFFECTED. 47A: ADDITIONAL CONDITIONS1. ALL DOCUMENTS MUST BEAR THIS CREDIT NUMBER AND DATE.2. SHIPMENT DATE PRIOR TO L/CS ISSUING DATE IS PROHIBITED.3. 5% PCT MORE

9、 OR LESS IN QUANTITY AND AMOUNT ARE ACCEPTABLE.4. GOODS COVERING FREE OF CHARGE ARE ACCEPTABLE.5. IF DOCUMENTS PRESENTED UNDER THIS L/C ARE FOUND TO BE DISCREPANT, WE SHALL GIVE ITS NOTICE OF REFUSAL AND SHALL HOLD DOCUMENTS AT YOUR DISPOSAL SUBJECT TO THE FOLLOWING CONDITION:”IF WE HAVE NOT RECEIVE

10、D YOUR DISPOSAL INSTRUCTIONS FOR THE DISCRPANT DOCUMENTS PRIOR TO RECEIPT OF THE APPLICANTS WAIVER OF DISCREPANCIES, WE WILL RELEASE DOCUMENTS TO APPLICANT WITHOUT NOTICE TO YOU.”71B: CHARGESALL BANKING CHARGES OUTSIDE CANADA, IF ANY, ARE FOR ACCOUNT OF BENEFICIARY48: PERIOD FOR PRESENTATIONDOCUMENT

11、S PRESENTED WITHIN 15 DAYS AFTER SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.49: CONFIRMATION INSTRUCTIONS WITHOUT78: INSTRUCTION TO PAYG/ACCPTG/NGGOTG BANK1. ALL DOCUMENTS MUST BE SENT TO US IN ONE LOT, OUR ADDRESS: NORTHEAST AMERICA BANK OF CANADA, 238 #, BEIXALU, GM, MONTREAL, CANADA2. A DISCR

12、EPANCY FEE OF USD60.00 SHOULD BE DEDUCTED FROM NEGOTIATION AMOUNT FOR EACH PRESENTATION IF DOCUMENTS DO NOT COMPLY WITH L/C TERMS AND CONDITIONS.3. UPON RECEIPT OF DOCUMENTS ALONG WITH DRAFT(S) STRICTLY COMPLYING WITH TERMS AND CONDITIONS OF THIS CREDIT, WE WILL REMIT PROCEEDS LESS OUR HANDLING CHAR

13、GES TO YOU AS INSTRUCTED.4. ONE COPY OF BILL OF LADING AND COMMERCIAL INVOICE IS REQUIRED FOR ISSUING BANKS FILE. USD10.00 WILL BE CHARGED IF THESE COPIES ARE NOT PRESENTED.57D: ADVISE THROUGH BANK BANK OF CHINA WUZHOU BRANCH 72: SENDER TO RECEIVER INFORMATION PLS RELEASE THE L/C UPON RECEIPT OF ADV

14、ISING FEES.END OF MESSAGE 補充信息： 船名：KUIBEIQUE 12WV 船期：2011年1月28日 實裝貨物數(shù)量：100包；凈重100 M/T；毛重：100.8 M/T 。體積：40M3 ，貨物存放地點：廣州黃埔碼頭2號倉庫。要求賣方設計嘜頭。COMMERCIAL INVOICE DATE: JAN.18，2011 NO. CF 006 TO: GOOD BROTHER RESOURCES CO. LTD., 2950 HIGHWAY DRIVE TRAIL BRITHISH COLOMBIA，CANADA, FAX:001-514 364 5605 SHIPMEN

15、T FROM GUANGZHOU TO MONTREAL BY VESSEL NAME OF GOODSSPECIFICATIONQUANTITYMARK & NOS. NW/GWUNIT PRICE SILICONMETALSI: 99% MIN.FE: 0.4% MAX.AL: 0.4% MAX. CA: 0.1% MAX.SIZE:10-100 MM 90% MIN.100 BAGSXINDASHUNGBR10086MONTREALC/NO.1-100100 M/T/100.8 M/TUSD1650/MT CIF MONTREALTOTAL:USD165,000 SAY: US

16、DOLLARS ONE HUNDRED AND SIXTY FIVE THOUSAND ONLY. NO. OF L/C: EXP2010-1207 DATE OF L/C: DEC. 07, 2010 GUANGXI WUZHOU XINDASHUN TRADING CORP. 莫運金討論小結： 通過本案例分析，了解發(fā)票制作的方法基本部分：【情境導入】2011年1月下旬，廣西梧州春江五金礦產(chǎn)進出口有限公司擬向加拿大裝船出口了100噸特級金屬硅。1月18日，實習單證員譚雅梅所在的出口部經(jīng)理王瑞榮將一份信用證交代她，要求她馬上制作議付單據(jù)-商業(yè)發(fā)票。 第一步 學生學一、發(fā)票含義商業(yè)發(fā)票（Comm

17、ercial Invoice）,簡稱發(fā)票，是出口公司對國外買方開立的載有貨物名稱、規(guī)格、數(shù)量、單價、總金額等內(nèi)容的清單，是國外買方憑以收貨、付款、記賬和報關完稅的依據(jù)，是所裝運貨物的總說明。二、發(fā)票地位不管是在信用證付款方式下，或匯付和托收項下，發(fā)票都是全套議付單據(jù)的核心，起關鍵作用，居于單據(jù)的統(tǒng)帥地位。在發(fā)票制作出來之后，很多其他單據(jù)內(nèi)容可以依照或參考發(fā)票的內(nèi)容來制作。三、發(fā)票作用1、可供進口商了解和掌握裝運貨物的全面情況。發(fā)票是一筆交易的全面敘述，他詳細列明了該裝運貨物的貨物名稱、商品規(guī)格、裝運數(shù)量、價格條款、商品單價、商品總值等全面情況，為進口商提供識別該批貨物屬于哪一批訂單項下的。進口

18、商可以依據(jù)出口商提供的發(fā)票，核對簽訂合同的項目，了解和掌握合同的履約情況，進行驗收。 2、作為進口商記賬，進口報關，海關統(tǒng)計和報關納稅的依據(jù)。發(fā)票是銷售貨物的憑證。對進口商來說，需要根據(jù)發(fā)票逐筆登記記賬，按時結算貨款。進口商在清關時需要向當?shù)睾ｊP當局遞交出口商發(fā)票，海關憑以核算稅金，驗關放行和海關統(tǒng)計。 3、在不用匯票的情況下，發(fā)票可以代替匯票作為付款依據(jù)。在D/P及T/T即期付款不出具匯票的情況下，發(fā)票可作為買方支付貨款的根據(jù)，替代匯票進行核算。在光票付款的方式下，因為沒有貨運單據(jù)跟隨，商業(yè)發(fā)票起著證實裝運貨物和交易情況的作用。4、一旦發(fā)生保險索賠時，發(fā)票還可以作為貨物價值的證明。四、發(fā)票格

19、式商業(yè)發(fā)票沒有統(tǒng)一的格式，不是要式單據(jù)。每個出具商業(yè)發(fā)票的單位都可以有自己的發(fā)票格式。雖然格式各有不同，但商業(yè)發(fā)票填制的項目和方法卻大同小異。 第二步 教師教一、發(fā)票內(nèi)容1、首文部分首文部分應列明發(fā)票的名稱、發(fā)票號碼、合同號碼、出票日期和地點、船名、裝運港、卸貨港、發(fā)貨人、收貨人等。這部分一般都是印刷好了的項目，留有的空格須填寫。很多教材上都聲明發(fā)票應署有出口單位的全稱、詳細地址、網(wǎng)址、電話、傳真等。我們認為這個做法只是一般習慣做法，找不到任何有說服力的依據(jù)，因為各國和聯(lián)合國法律、法規(guī)或國際慣例都沒有就發(fā)票的詳細內(nèi)容作出規(guī)定。由于發(fā)票屬于非要式單據(jù)，本書建議在發(fā)票的頂頭部分不要顯示發(fā)貨人名稱、

20、地址、電話、傳真、郵箱等信息。因為在發(fā)票末尾的落款名稱其實就是發(fā)貨人，重復了。 2、文本部分發(fā)票的文本主要包括嘜頭、商品名稱、貨物數(shù)量、規(guī)格、單價、總價、包裝方法、毛重或凈重等內(nèi)容。3、結文部分 發(fā)票的結文部分一般包括信用證中加注的特別條款或文句，發(fā)票出票人的落款和簽字。發(fā)票的落款和簽字一般在發(fā)票的右下角。落款就是蓋上受益人的單證專用章，以示受益人單位對該發(fā)票負責；簽字是受益人中經(jīng)授權人手簽，有時也用手簽圖章代替手簽。UCP600第十八條a 款規(guī)定：發(fā)票無需簽字；商業(yè)發(fā)票中貨物、服務或行為的描述必須與信用證中顯示的內(nèi)容相符。但是，如果來證規(guī)定發(fā)票需要手簽的，則不能不簽字，也不能蓋章，必須手簽。

21、對墨西哥、阿根廷出口商品，即使信用證沒有規(guī)定，也必須手簽。二、發(fā)票制作要點1、發(fā)票編號（Invoice No. ）由出口商按照自己習慣和愛好統(tǒng)一編號。發(fā)票作為中心單據(jù)，其他票據(jù)的號碼均可與此號碼相一致，如：匯票號碼、包裝單及附屬單據(jù)號碼等一般均與發(fā)票號碼一致。2、地點及日期（Place & Date）出票地址和日期通常在發(fā)票右上角。出票地址應為信用證規(guī)定的受益人所在地，通常是議付所在地。在全套議付單據(jù)中，發(fā)票是簽發(fā)日最早的單據(jù)。它不得早于合同的簽訂日期，也不得遲于提單的簽發(fā)日期。3、合同號（S/C No.）發(fā)票中顯示的合同號碼應與信用證上列明的合同號一致，一筆交易牽涉幾個合同的，應在發(fā)

22、票上表示出來。4、信用證號（L/C No.）當采用信用證支付貨款時，填寫信用證號碼。若信用證沒有要求在發(fā)票上標明信用證號碼，此項可以不填。當采用其他支付方式時，此項不填。5、收貨人/抬頭人（Consignee）在此欄目前通常印有“To”，“Sold to Messrs”，“For Account and Risk of Messrs.”等。抬頭人即買方名稱，應與信用證中的開證申請人嚴格一致。如果信用證中沒有特別的規(guī)定，即將信用證的開證申請人的名稱、地址等信息填入此欄即可。6、裝運港及目的地（FromTo）起訖地要填上貨物自裝運港至目的港的地名，有轉運情況應予以表示。這些內(nèi)容應與提單上的相關部分

23、一致。如果貨物需要轉運則注明轉運地。例如：From Qingdao To New York. U.S.A. W/T Hong Kong.7、嘜頭及件數(shù)（Marks and Numbers）嘜頭一般是由賣方提出，經(jīng)買方同意后使用。國際標準化組織推薦使用的嘜頭一般由四個部分組成：（1）買方或賣方公司名稱的簡稱或縮寫；（2）相關號碼。如：信用證號、合同號、訂單號、發(fā)票號等；（3）目的港；（4）件數(shù)號碼。注意事項：（1）如果合同或信用證沒有規(guī)定嘜頭，賣方可以自己做嘜頭，也可以打上N/M (No mark);（2）發(fā)票中的嘜頭應與其他單據(jù)上的嘜頭相一致；（3）如果來證規(guī)定嘜頭內(nèi)容，要按照來證規(guī)定繕制。

24、貨物件數(shù)指按照一定的包裝方法，對貨物經(jīng)過大包裝后所得的貨物包裝件數(shù)而不是指貨物自然包裝件數(shù)。 例如：一批出口到歐盟的女式夾克，共12000件，一個塑料袋裝一件夾克，50件夾克裝一個紙箱。這里的12000件就是貨物自然包裝數(shù)量，240箱則是貨物包裝件數(shù)。嘜頭中1-UP：合同有溢短裝條款，簽訂合同時，還不知道賣方最終裝運數(shù)量。待定的意思。待賣方最終決定了裝多少數(shù)量，再根據(jù)實際裝船數(shù)量填寫UP的位置。8、貨物描述及數(shù)量（Description and Quantity）根據(jù)UCP600第十八條規(guī)定，商業(yè)發(fā)票中貨物、服務或行為的描述必須與信用證中顯示的內(nèi)容相符。在匯付或托收付款方式下，發(fā)票對貨物的描述

25、內(nèi)容可參照合同的規(guī)定結合實際情況進行填制。發(fā)票上的貨物數(shù)量既可以填寫貨物的自然包裝數(shù)量，也可以填寫貨物的大包裝數(shù)量，或者兩者結合起來填寫。如：12000 PIECES/240 CARTONS OF WOMENS JACKET填寫貨物描述及數(shù)量時應注意：（1）繕制發(fā)票時，數(shù)量必須反映貨物的實際裝運數(shù)量，做到單證一致。尤其當信用證只給定界限時，例如：“Not Exceed 20000M/T，Minus 5% Quantity Allowance.”在這樣的條件下需要注明實際裝運數(shù)量。（2）如果信用證規(guī)定或者實際業(yè)務需要，一批貨物要分制幾套單據(jù)，則每套單據(jù)應繕制一份發(fā)票，各發(fā)票的貨物數(shù)量之和應等于該

26、批貨物的總貨物數(shù)量。（3）UCP 600第30條規(guī)定：a.用“約”或“大約”等語信來規(guī)定信用證金額或信用證規(guī)定的數(shù)量或單價時，應解釋為允許有關金額或數(shù)量或單價有不超過10%的增減幅度。b.在信用證未以包裝單位件數(shù)或貨物自身件數(shù)的方式規(guī)定貨物數(shù)量時，貨物數(shù)量允許有5%的增減幅度，只要總支取金額不超過信用證金額。9、單價（Unit price）單價包括計價貨幣、計價單位、單位價格金額和貿(mào)易術語四部分.如信用證有具體規(guī)定，則應與信用證一致。發(fā)票金額應與匯票金額相同，且不能超過信用證總金額。在商業(yè)發(fā)票正中下方結尾位置，通常印有“有錯當查”（E & O.E.），即“Errors and Omis

27、sions Excepted” (有錯當查)，表示發(fā)票的制作者在發(fā)票一旦出現(xiàn)差錯時，可以糾正的意思。如果成交商品規(guī)格較多的，信用證常規(guī)定：“AS PER S/C NO. ”，制單時須分別詳列各種規(guī)格和單價。 十、總值（Amount）總值等于單價乘以數(shù)量。除非信用證另有規(guī)定，貨物總值不能超過信用證金額。實際制單發(fā)票時，如果來證要求在發(fā)票中扣除傭金，則必須扣除。折扣與傭金的處理方法相同。例如：來證要求 “From Each Invoice 8 Percent Commission Must Be Deducted 且總額為“USD20000.00 FOBC8 % OSLO”，則填在價格欄中的金額的

28、計算如下：FOBC8% OSLO USD20000.00C8%1600.00FOB OSLO USD18400.00在CFR和CIF價格條件下，傭金一般應按扣除運費和保險費之后的FOB價格計算。如果來證要求在成交價格為CIF時，分別列出運費、保險費，并顯示FOB的價格，制單時可按照如下格式填寫。如：SIGNED COMMERCIAL INVOICE MANUALLY IN TRPLICATE AND MUST SHOW BREAK DOWN OF THE AMOUNT AS FOLLOWS: FOB VALUE, FREIGHT CHARGES, PREMIUM AND TOTAL AMOUN

29、T CIF. FOB VALUE：$20000.00FREIGHT：$1200.00PREMIUM: $900.00TOTAL AMOUNT CIF:$22100.0011、聲明文句信用證要求在發(fā)票內(nèi)特別注明船名、原產(chǎn)地、進口許可證號碼等聲明文句，制單時必須一一詳列。常用的聲明文句有：a. 證明所到貨物與合同或訂單所列貨物相符。如：We certify that the goods named have been supplied in conformity with Order No.123茲證明本發(fā)票所列貨物與第123號合同相符。b. 證明原產(chǎn)地。如：We hereby certify t

30、hat the above mentioned goods are of Korean Origin.或者：This is to certify that the goods named herein are of Korean Origin.茲證明所列貨物系韓國產(chǎn)。c. 證明貨物不裝載于某國船只，載貨船只不停靠某國港口。如：We certify that the goods mentioned in this invoice have not been shipped on board of any vessel flying Japanese flag or due to call at

31、any Japanese port.茲證明本發(fā)票所列貨物不裝載懸掛日本國旗或?？咳魏稳毡靖劭诘拇弧?2、特約事項特約事項就是信用證要求受益人在制作議付單據(jù)時候特別要注意做到的條款。有兩種情況：一種情況是要求在所有單據(jù)上顯示重要號碼和內(nèi)容，如要求顯示信用證號碼、開證日期、開征銀行名稱等。另一種情況是僅僅要求在某一種單據(jù)上顯示某些重要內(nèi)容或號碼。如要求在發(fā)票上顯示價格構成部分，貨物產(chǎn)地；要求在提單上顯示運輸路線，顯示船公司在目的地的船務代理公司或船公司的分支機構的名稱和地址特約事項目的是方便進口人辦理進口手續(xù)。一般來說，一份信用證都有此類特約事項條款，不過，有的信用證則沒有。如：THE NUMB

32、ER AND THE DATE OF THIS CREDIT AND THE NAME OF ISSUING BANK MUST BE QUOTED ON ALL DOCUMENTS.（信用證號碼、日期和開證行名稱必須在所有單據(jù)上顯示。）13、出單人簽名或蓋章按照UCP600規(guī)定，發(fā)票無需簽字。實際工作中，幾乎所有信用證都要求手簽發(fā)票，不接受蓋章式簽字。商業(yè)發(fā)票只能由信用證中規(guī)定的受益人出具。除非信用證另有規(guī)定，如果用影印、電腦處理或者復寫方法制作出來的發(fā)票，應該在作為正本的發(fā)票上注明“正（ORIGINAL）的字樣，并且由出單人落款與簽字。三、發(fā)票制作原則根據(jù)國際商會跟單信用證統(tǒng)一慣例第十八條

33、規(guī)定，出口商制作商業(yè)發(fā)票要符合以下原則：1、 必須在表面上看來系由受益人出具（另有規(guī)定者除外）；2、 必須做成以申請人的名稱為抬頭（另有規(guī)定者除外）；3、 必須將發(fā)票幣別作成與信用證相同幣種；4、 無須簽字；（實另有規(guī)定者除外。工作中，信用證一般都要求簽名）5、 按照指定行事的被指定銀行、保兌行（如有）或開證行可以接受金額超過信用證所允許金額的商業(yè)發(fā)票，倘若有關銀行已兌付或已議付的金額沒有超過信用證所允許的金額，則該銀行的決定對各有關方均具有約束力； 6、商業(yè)發(fā)票中貨物、服務或行為的描述必須與信用證中顯示的內(nèi)容相符。 第三步 教師示范一、發(fā)票制作示范根據(jù)下面的信用證及附后補充信息，制作發(fā)票。2

34、7: SEQUENCE OF TOTAL： 1/140A: FORM OF DOCUMENTARY CREDIT：RREVOCABLE20: DOCUMENTARY CREDIT NUMBER：EXP2010-120731C: DATE OF ISSUE:10-12-0740E: APPLICABLE RULES：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY11-02-15 IN BENEFICIARYS COUNTRY50: APPLICANT：GOOD BROTHER RESOURCES CO. LTD. 2950 HIGHWAY DRIV

35、E TRAIL BRITHISH COLOMBIA，CANADA, FAX:001-514 364 560559: BENEFICIARY NAME & ADDRESSGUANGXI WUZHOU XINDASHUN TRADING CORP. 555, WEST XINXING ROAD, WUZHOU, GUANGXI, P.R.C.32B: CURRENCY CODE, AMOUNT CURRENCY: USD(US DOLLAR)AMOUNT : # 165,000.00 #41D: AVAILABLE WITHBY- NAME & ADDRANY BANK IN BE

36、NEFICIARYS COUNTRYBY NEGOTIATION42C: DRAFTS AT: SIGHT FOR 100% OF INVOICE VALUE 42A: DRAWEE：NORTHEAST AMERICA BANK OF CANADA43P: PARTIAL SHIPMENTS: ALLOWED43T: TRANSHIPMENTALLOWED44E: PORT OF LOADING:GUANGZHOU, CHINA44F: PORT OF DISCHARGEMONTREAL, CANADA44C: LATEST DATE OF SHIPMENT11-01-3145A: DESCR

37、IPTION OF GOODS &/OR SERVICES100 M/T / 100 BAGS OF SILICON METALSI: 99% MIN. FE: 0.4% MAX. AL: 0.4% MAX. CA: 0.1% MAX. SIZE: 10-100 MM 90% MIN. UNIT PRICE: USD1650/MT CIF MONTREAL, CANADAAS PER SALES CONTRACT NO.GBR10086PACKED IN PLASTIC WOVEN BAGS OF ABOUT 1000 KGS NET EACH 46A: DOCUMENTS REQUI

38、RED1. SIGNED COMMERCIAL INVOICE IN DUPLICATE.2. FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING IN TWO ORIGINALS AND 3 COPIES，MADE OUT TO ORDER OF NORTHEAST AMERICA BANK OF CANADA NOTIFYING APPLICANT EVIDENCING SHIPMENT FROM GUANGZHOU TO MONTREAL. 3. INSPECTION CERTIFICATE OF QUALITY AND WEIGHT IN

39、 DUPLICATE.4. PACKING LIST IN TRIPLICATE.5. G.S.P. FORM A ISSUED BY CORRESPONDING AUTHORITY IN DUPLICATE.6. INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK WITH CLAIMS PAYALBE AT THE DFESTINATION WITH THE SAME CURRENCY OF DRAFT AGAINST ALL RISKS AND WAR RISK OF C.I.C. FOR 110% PCT OF INVOICE VALUE

40、7. BENEFICARYS CERTIFICATE CERTIFYING THAT ONE SET OF NON-NEGOTIABLE SHIPPINGDOCUMENTS HAS BEEN SENT TO APPLICANT BY EMS WITHIN 7 DAYS AFTER SHIPMENT HAS BEEN EFFECTED. 47A: ADDITIONAL CONDITIONS1. ALL DOCUMENTS MUST BEAR THIS CREDIT NUMBER AND DATE.2. SHIPMENT DATE PRIOR TO L/CS ISSUING DATE IS PRO

41、HIBITED.3. 5% PCT MORE OR LESS IN QUANTITY AND AMOUNT ARE ACCEPTABLE.4. GOODS COVERING FREE OF CHARGE ARE ACCEPTABLE.5. IF DOCUMENTS PRESENTED UNDER THIS L/C ARE FOUND TO BE DISCREPANT, WE SHALL GIVE ITS NOTICE OF REFUSAL AND SHALL HOLD DOCUMENTS AT YOUR DISPOSAL SUBJECT TO THE FOLLOWING CONDITION:”

42、IF WE HAVE NOT RECEIVED YOUR DISPOSAL INSTRUCTIONS FOR THE DISCRPANT DOCUMENTS PRIOR TO RECEIPT OF THE APPLICANTS WAIVER OF DISCREPANCIES, WE WILL RELEASE DOCUMENTS TO APPLICANT WITHOUT NOTICE TO YOU.”71B: CHARGESALL BANKING CHARGES OUTSIDE CANADA, IF ANY, ARE FOR ACCOUNT OF BENEFICIARY48: PERIOD FO

43、R PRESENTATIONDOCUMENTS PRESENTED WITHIN 15 DAYS AFTER SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.49: CONFIRMATION INSTRUCTIONS WITHOUT78: INSTRUCTION TO PAYG/ACCPTG/NGGOTG BANK1. ALL DOCUMENTS MUST BE SENT TO US IN ONE LOT, OUR ADDRESS: NORTHEAST AMERICA BANK OF CANADA, 238 #, BEIXALU, GM, MONT

44、REAL, CANADA2. A DISCREPANCY FEE OF USD60.00 SHOULD BE DEDUCTED FROM NEGOTIATION AMOUNT FOR EACH PRESENTATION IF DOCUMENTS DO NOT COMPLY WITH L/C TERMS AND CONDITIONS.3. UPON RECEIPT OF DOCUMENTS ALONG WITH DRAFT(S) STRICTLY COMPLYING WITH TERMS AND CONDITIONS OF THIS CREDIT, WE WILL REMIT PROCEEDS

45、LESS OUR HANDLING CHARGES TO YOU AS INSTRUCTED.4. ONE COPY OF BILL OF LADING AND COMMERCIAL INVOICE IS REQUIRED FOR ISSUING BANKS FILE. USD10.00 WILL BE CHARGED IF THESE COPIES ARE NOT PRESENTED.57D: ADVISE THROUGH BANK BANK OF CHINA WUZHOU BRANCH 72: SENDER TO RECEIVER INFORMATION PLS RELEASE THE L

46、/C UPON RECEIPT OF ADVISING FEES.END OF MESSAGE 補充信息： 船名：KUIBEIQUE 12WV 船期：2011年1月28日 實裝貨物數(shù)量：100包；凈重100 M/T；毛重：100.8 M/T 。體積：40M3 ，貨物存放地點：廣州黃埔碼頭2號倉庫。要求賣方設計嘜頭。COMMERCIAL INVOICE DATE: JAN.18，2011 NO. CF 006 TO: GOOD BROTHER RESOURCES CO. LTD., 2950 HIGHWAY DRIVE TRAIL BRITHISH COLOMBIA，CANADA, FAX:00

47、1-514 364 5605 SHIPMENT FROM GUANGZHOU TO MONTREAL BY VESSEL NAME OF GOODSSPECIFICATIONQUANTITYMARK & NOS. NW/GWUNIT PRICE SILICONMETALSI: 99% MIN.FE: 0.4% MAX.AL: 0.4% MAX. CA: 0.1% MAX.SIZE:10-100 MM 90% MIN.100 BAGSXINDASHUNGBR10086MONTREALC/NO.1-100100 M/T/100.8 M/TUSD1650/MT CIF MONTREALTOT

48、AL:USD165,000 SAY: US DOLLARS ONE HUNDRED AND SIXTY FIVE THOUSAND ONLY. NO. OF L/C: EXP2010-1207 DATE OF L/C: DEC. 07, 2010 GUANGXI WUZHOU XINDASHUN TRADING CORP. 莫運金第四步 學生做 一、發(fā)票制作 根據(jù)下面的信用證及附加信息，制作發(fā)票。要求自己設計發(fā)票。Sequence of Total *27 ：1/1Form of Doc. Credit *40A：IRREVOCABLEDoc. Credit Number *20： DICCP

49、M845034Date of Issue 31C： Applicable Rules *40E：UCP LATEST VERSIONExpiry *31D：DATE 10.09.15 PLACE CHINAApplicant *50 ：GULF FURNISHING CO. LTD., P O BOX 61086, RIYADH 11565 SAUDI ARABIA TEL: 2782590 FAX: 2782926Beneficiary *59 ： FOSHAN NANHAI JUNMA IMPORTAND EXPORT CO. LTD.Amount *32B：CURRENCY USD AM

50、OUNT 50,000.00Pos. / Neg. Tol. (%) *39A：10/10Available with / by *41D：SWIFT：BKCHCNBJ44A A / C NO.883258643308093014 BY NEGOTIATIONDrafts at 42C：SIGHTDrawee 42D：SAUDI BRITISH BANK, AREA MANAGEMENT OFFICEPartial Shipment 43P：ALLOWEDTransshipment 43T：ALLOWEDPort of Loading /Ariport of departure 44E： AN

51、Y CHINESE PORT, CHINAPort of Discharge / airportof destination 44F： DAMMAM PORT, SAUDI ARABIALatest Date of Shipment 44C：Descript. of Goods 45A： 100 CARTONS OF TAISHI CHAIRS MODEL: L4×3 AS PER ORDER NO. ISL097 BENEFICIARY MUST CERTIFY SO ON THE INVOICES. PRICE TERM: USD500.00/CARTONS CFR DAMMAM

52、 PACKED IN 120 CM × 120 CM × 60 CM CARTONS OF 1 CHAIR EACH Documents required 46A： + MANUALLY SIGNED INVOICES IN TRIPLICATE, ONE OF WHICH SHALL BE CERTIFIED BY CHAMBER OF COMMERCE ABOUT THE ORIGIN OF PRODUCTS EXPORTED. + PACKING LIST IN DUPLICATE. + FULL SET OF THREE ORIGINAL CLEAN ON BOAR