國際商務單證填單理解練習

1、一、匯票閱讀理解1. 閱讀理解一BILL OF EXCHANGENO. SHE01/7203 DATE JUN.5 ，2002EXCHANGE FOR USD7 ，320.00AT ×××DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE （SECOND OFEXCHANGE BEING UNPAID）PAY TO THE ORDER OF CONSTRUCTIONBANK OF CHINATHE SUM OF US DOLLARS SEVEN THOUSAND THREE HUNDRED AND TWENTY ONLY.DRAW

2、N UNDER L/C NO. COM 8722732DATED MAY 15 ， 2002USSUED BY THE SAKURA BANK, LIMITEDTO THE SAKURA BANK, LIMITED56 NANIWA-CHO, CHUO-KU, KOBE,JAPANZHOU TEA IMPORT & EXPORT CORPORATION根據(jù)上面的匯票，找出以下所列內容（ 1）開證行名稱： THE SAKURA BANK, LIMITED（2）信用證號碼： COM 87（ 3）開證日期： MAY 15 ，20024）出票人： HUIZHOU TEA IMPORT &

3、; EXPORT CORPORATION5）付款人： THE SAKURA BANK, LIMITED56， NANIWA-CHO, CHUO-KU, KOBE, JAPAN6）受款人： TO THE ORDER OF CONSTRUCTIONBANK OF CHINA7）付款期限：見票即付（ AT ×××DAYS AFTER SIGHT ）8）匯票大寫金額： US DOLLARS SEVEN THOUSAND THREE HUNDREDAND TWENTY ONLY.9）議付時間： JUN.5 ，200210 ）匯票號碼： SHE01/72032. 閱讀理解根據(jù)

4、上面的匯票，找出以下所列內容1）開證行名稱： NATIONAL COMMERCIAL BANK, THE JEDDAH （ HEADOFFICE ）（ 2）信用證號碼： 613M9732808（ 3）開證日期： Oct. 02,1997（ 4）出票人： GUANGDONG TEXTILES IMPORT & EXPORT KNITWEARSCOMPANY LIMITED（ 5）付款人： NATIONAL COMMERCIAL BANK, THE JEDDAH （ JEDDAH, MAIN BRANCH ）（ 6）受款人： BANK OF CHINA, GUANG DONG, BRANC

5、H（7）付款期限：PAYABLE AFTER 60 DAQYS FROM THE DATE OF RECEIPT OF ORIGINAL DOCTS BY MCB JEDDAH LC DEPT（ 8 ）匯票大寫金額： US DOLLARS THIRTY SEVEN THOUSAND EIGHT HUNDREDONLY二 匯票改錯1. 匯票改錯一廣東省華達食品有限公司按期收到香港 ABC 公司的信用證，請根據(jù)以下信用 證內容審核并修改匯票。FROM: KWANGTUNG PROVINCIAL BANK, HKTO: BANK OF CHINA, GUANGZHOU BRANCHDATE AND

6、PLACE OF USSUE: NOV.13,1994 ，CHINAIRREVOCABLE DOCUMENTARY CREDIT NO.: 002-10358ADVISING BANK: BANK OF CHINA, GUANGZHOU BRANCHBENEFICIARY: GUANGDONG HUADA FOOD CO., LTD.58 BEIJING ROAD, GUANGZHOU, CHINAAPPLICANT: HONG KONG ABC CO.3/F GUANGTEX BUILDING TAIKOKTSUI KOWLOON, HONG KONGAMOUNT: USD14 ， 200.

7、00EXPIRY DATE: JAN. 15 ，1995DEAR SIRS,WE HEREBY ISSUE AN IRREVOCABLE DOCUMENT CREDIT IN YOUR FAVOUR WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFTS AT SIGHT DRAWN ON US, FOR 100% INVOICE VALUE MARKED AS DRAWN UNDER THIS CREDTI ACCOMPANIED BY THE FOLLOWING DOCUMENTS: SPECIAL CONDITIONS: ALL DOCUMENT

8、S MENTIONING THIS CREDIT NUMBER. DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER DATE OF ISSUANCE OF TRANSPORT DOCUMENTS BUT WITHIN VALIDITY OF CREDIT.BILL OF EXCHANGENO. 002-10358 DATE JAN. 10 ，1995EXCHANGE FOR USD14 ，200.00AT 15 DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE ( SECOND OFEXCHANGE BEING U

9、NPAID )PAY TO THE ORDER OF KWANGTUNG PROVINCIAL BANK, HKTHE SUM OF US DOLLARS FOURTEEN THOUSAND TWO HUNDRED ( ).DRAWN UNDER THIS CREDITTO HONG KONG ABC CO.3/F GUANGTEX BUILDING TAIKOKTSUIKOWLOON, HONGKONGHONG KONG ABC CO.簽名）改錯：（1）匯票號碼錯，不是填信用證號碼，應該填寫商業(yè)發(fā)票號碼或空白不填；（2）匯票期限錯，信用證規(guī)定“ YOUR DRAFTS AT SIGHT ”,

10、 應是即期匯票，填寫×××；（3）受款人抬頭錯，不是開證行，應是議付行或通知行“ BANK OF CHINA,GUANG ZHOU BRANCH ”（4）匯票大寫金額錯，后面應加“ ONLY ”；（5）出票依據(jù)錯，應填信用證號碼，開證日期和開證行名稱（6）付款人錯，按照信用證規(guī)定“ DRAWN ON US ”，應填開證行的名稱；7）出票人錯，應填受益人名BILL OF EXCHANGENO. DATE JAN. 10 ，1995EXCHANGE FOR USD14 ，200.00AT ×××DAYS AFTER SIGHT OF TH

11、IS FIRST OF EXCHANGE ( SECOND OFEXCHANGE BEING UNPAID )PAY TO THE ORDER OF BANK OF CHINA, GUANGZHOU BRANCHTHE SUM OF US DOLLARS FOURTEEN THOUSAND TWO HUNDRED ONLYDRAWN UNDER THIS CREDIT NO. 002 - 100358DATED NOV. 13 ，1997ISSUED BY KWANGTUNG PROVINCIAL BANK, HKTO KWANGTUNG PROVINCIAL BANK, HKGUANGDON

12、G HUADA FOOD CO., LTD.(簽名)2. 匯票改錯廣東省五礦進出口公司收到沙特阿拉伯的 MIGHWLLI STEEL PRODUCTS CO.信用證后，如期交貨，請按其開來的信用證內容審核并修改該公司制單員制作的 一份匯票。TO: BANK OF CHINA, GUANGDONGFM: ARAB NATIONAL BANKP. O. BOX 18745 JEDDAH SAUDI ARABIADEAR SIRS,KINDLY ADVISE BENEFICIARY ' S M/S GUANGDONG METALS AND MINERALS I/E CORP . 5 TIAN

13、HE ROAD, GUANGZHOU, CHINA.OF OUR OPENING WITH YOU AN IRREVOCABLE DOCUMENTARY CREDIT DATED MAR. 10 ，2002 IN THEIR FAVOUR ON BEHALF OF M/S MIGHWLLI STEEL PRODUCTS CO. P.O. BOX 18741 JEDDAH SAUDI ARABIA FOR AMOUNT ABOUT USD75 ，683.00 VALID IN CHINA UNTIL MAY 20 ，2002 ， AVAILABLE WITH YOU BY PAYMENT AGA

14、INST PRESENTATION OF BENEFICIARYS' DRAFT(S) AT 30 DAYS AFTER B/L DATE DRAWN ON OURSELVES AND MARKED “DRAWN UNDER ARAB NATIONAL BANK CREDIT NO. 254LK254 ”.5% COMMISSION MUST BE DEDUCTED FROM DRAWINGS UNDER THISCREDIT.改錯：（1）出票條款漏了信用證號碼（ 2）小寫金額錯，應扣除 5% 傭金；（ 3）匯票期限錯，應為提單日后 30 天，而不是見票后 30 天；（ 4）大寫金額錯

15、，應該與小寫金額一致； （扣傭后小寫金額）（5）付款人填錯，應為開證行正確填寫如下：憑Draw underARAB NATIONAL BANK信用證 第 號L/C NO. 254LK254日期 年 月 日dated MAR. 10, 2002按 息 付款Payable with interest % per annum號碼 匯票金額 中國 廣州 年 月 日 No. Exchange for USD 71,898.85 Guangzhou, China 20見票 日后(本匯票之副本未付) 付At 30 DAYS AFTER B/L DATE sight of this FIRST of Exch

16、ange ( Second of exchange being unpaid)Pay to the order ofBANK OF CHINA, GUANGDONG 或其指定人金額the sum of US DOLLARS SEVENTY ONE THOUSAND EIGHTY HUNDREDAND NINETY EIGHT CENTS EIGHTY FIVE ONLY.此致To: ARAB NATIONAL BANKP. O. BOX 18745 JEDDAHSAUDI ARABIAGUANGDONG METALS AND MINERALS I/E CORP .（ 簽名 ）一、匯票填制1.

17、匯票填制一 根據(jù)以下內容，填寫一份匯票。INVOICE NO. : TU231ISSUING BANK: KUWAIT REAL ESTATE BANKL/C NO. : SP00256DATED MAR. 21 ，2002INVOICE AMOUNT: USD9,785.00BENEFICIARY: BEIJING NATIONAL NATIVE PRODUCE IMP. & EXP.CORPORATIONAPPLICANT: HAMEED ALI AL TUHOO CO. , KUWAITNEGOTIATING BANK: THE INDUSTRIAL & COMMERCI

18、AL BANK OF CHINADATE OF NEGOTIATION: APR. 18 ，2002. AVAILABLE WITH YOUR DRAFT AT SIGHT DRAWN ON US FOR THEFULL INVOICE VALUE. ALL DRAFTS MUST BE MARKED “DRAWN UNDER KUWAIT REAL ESTATE BANK ”.BILL OF EXCHANGENO. TU231DATE APR. 18 ，2002EXCHANGE FOR USD9,785.00AT ×××SIGHT OF THIS FIRST O

19、F EXCHANGE ( SECOND OF EXCHANGEBEING UNPAID )PPAY TO THE ORDER OF THE INDUSTRIAL & COMMERCIAL BANK OFCHINATHE SUM OF US DOLLARS NINE THOUSAND SEVEN HUNDRED EIGHTYFIVE ONLYDRAWN UNDER L/C NO.: SP00256 DATED MAR. 21, 2002ISSUED BY KUWAIT REAL ESTATE BANKTO KUWAIT REAL ESTATE BANKBEIJING NATIONAL N

20、ATIVE PRODUCEIMP. & EXP. CORPORATION( 簽名 )2. 匯票填制二根據(jù)以下內容，填寫一份匯票。WE HEREBY ISSUE OUR IRREVOCABLE DOCUMENTARY LETTER OFCREDIT NO. 45BC123 DATED JAN. 02, 2003 AVAILABLE WITH US BYPAYNENT AT 30 DAYS AFTER RECEIPT OF FULL SET OF DOCUMENTS ATOUR COUNTERS FOR ACCOUNT OF STG99,012.52INVOICE NO.: NL0321I

21、SSUING BANK: THE CHARTERED BANK LONDON, ENGLANDBENEFICIAFY: CHINA NATIONAL LIGHT INDUSTRIAL PRODUCTS IMP. &EXP. CORP. GUANGDONG BRANCH, NO. 87 THE BUND,GUANGZHOU, CHINAAPPLICANT: LONDON EXPORT CO., LTD.P. O. BOX 56387 LONDON, ENGLANDNEGOTIATING BANK: BANK OF CHINADATE OF NEGOTIATION: FEB. 23 ， 2

22、003Draw under THE CHARTERED BANK LONDON, ENGLAND信用證L/C NO.45BC123日期dated JAN. 02, 2003Payable with interest % per annum號碼 匯票金額 中國 廣州 年 月 日 No. NL0321 Exchange for STG99,012.52 Guangzhou, China FEB. 23, 2003見票 日后(本匯票之副本未付) 付COUNTERSAt 30 DAYS AFTER RECEIPT OF FULL SET OF DOCUMENTS AT YOURsight of thi

23、s FIRST of Exchange ( Second of exchange或其指定人being unpaid)Pay to the order ofBANK OF CHINA金額the sum of STG NINETY NINE THOUSAND AND TWELVE POINT FIFTYTWO ONLY此致To: THE CHARTERED BANKLONDON, ENGLANDCHINA NATIONAL LIGHT INDUSTRIALPRODUCTSIMP. & EXP. CORP. GUANGDONGBRANCH ,（ 簽名 ）3. 匯票填制三根據(jù)以下內容，填寫一份

24、托收項下匯票。COVERING 3,000 DOZ OF GARMENTS AT JPY 20.2 PER DOZ. UNDER CONTRACT NO. : 02PT744. THE BUYERS SHALL DULY ACCEPT THE DOCUMENTARY DRAFT DRAWN BY THE SELLERS AT 90 DAYS SIGHT UPON FIRST PRESENTATION AND MAKE PAYMENT ON ITS MATURITY. THE SHIPPING DOCUMENTS ARE OT BE DELIVERED AGAINST PAYMENT ONLY.

25、COLLECTING BANK: THE BANK OF TOKYO, LTD.P.O. BOX 240, NAGOYA- NAKA, NAGOYA, 460-91 JAPANPRINCIPAL: SHANGHAI FENGHUA TEXTILES I/E CORP .25 GUANGDONG ROAD, SHANGHAI, CHINAPPAYER: TOYOHANM AND CO., LTD.58 NISHIKI 6 - CHOME, NAKAKUINVOICE NO.: YU25868DATE OF NEGOTIATION: APR. 14,2002BILL OF EXCHANGENO.

26、YU25868 DATE APR. 14,2002EXCHANGE FOR JPY60,600.00AT D/P 90 DAYS SIGHT OF THIS FIRST OF EXCHANGE ( SECOND OFEXCHANGE BEING UNPAID )PPAY TO THE ORDER OF THE BANK OF TOKYO, LTD.THE SUM OF JAPAN YEN SIXTY THOUSAND SIX HUNDRED ONLYDRAWN UNDER COVERING 3,000 DOZ OF GARMENTS UNDERCONTRACT NO. : 02PT744. F

27、OR COLLECTIONTO TOYOHANM AND CO., LTD.58 NISHIKI 6 - CHOME, NAKAKUSHANGHAI FENGHUA TEXTILES I/E CORP .( 簽名 )一、發(fā)票閱讀理解1. 閱讀理解一HUIZHOU TEA IMPORT & EXPORT CORPORATION6 NANTAN EAST ROAD, HUIZHOU, GUANGDON, CHINAINVOICETO MESSERS.: INVOICE NO. :SHE01/7203YAKAHUCHI CO. , LTD.DATE:MAY 27,2002NO. 689 NA

28、DA - KU, KOBE, L/C NO.: COM 8722732JAPAN CONTRACT NO.: HZT(02)003TRANSPORT DETAILS: TERMS OF PAYMENTFROM SHENZHEN TO KOBE VIA HONG KONGBY SIGHT L/CBY VESSELMARKS & NOS. DESCRIPTION QUANTITY UNIT PRICE AMOUNT( USD ) ( USD )R. AND D. AS PER S/C NO.:HZT(02)003RIO HAINAAPPLICANT ' S REF NO. 3-R.

29、 10.990 D.BLACK TEA 6,000KGS 1.22/KG USD7,320.00TOTAL:6,000KGSCIFKOBEUSD7,320.00FOB VALUE: USD6,620.00USD600.00FREIGHTCHARGES:INSURANCEPRMIUM:USD100.00WE CERTIFY THAT THE ABOVE GOODS ARE OF CHINESE ORIGIN .根據(jù)上面的發(fā)票，找出以下所列內容（11）出口商名稱： HUIZHOU TEA IMPORT & EXPORT CORPORATION （ 12 ）發(fā)票抬頭人： YAKAHUCHI

30、CO. , LTD（ 13 ）發(fā)票號碼： SHE01/7203（14）發(fā)票日期： MAY 27, 2002（ 15 ）合同號碼： HZT（02）003（ 16 ）付款方式： BY SIGHT L/C（ 17 ）裝運港： SHENZHEN（ 18 ）目的港： KOBE（ 19 ）轉運港： HONG KONG（20）運輸方式： BY VESSEL21）貨物描述： BLACK TEA（22）價格術語： CIF KOBE（ 23 ）商品單價： USD1.22/KG（ 24 ）總值： USD7,320.00（25）嘜頭：（ 26 ）運費： USD600.00（ 27 ）保險費： USD600.00（28

31、）證明文句： WE CERTIFY THAT THE ABOVE GOODS ARE OF CHINESEORIGIN2. 閱讀理解二根據(jù)下面的發(fā)票，找出以下所列內容（1）出票人名稱： GAWEN COMPANY LIMITED, AUSTRALIA（ 2）發(fā) 票 抬 頭 人 ： JIANGXI JIANGHAI GARMENTS IMPORT ANDEXPORT CO., LTD.（ 3）發(fā)票號碼： GA289（ 4）發(fā)票日期： 20/05/2004（ 5）合同號碼： J0254（ 6）信用證號碼： ZJJ04LC0300135（7）付款方式： D/P At Sight（ 8）裝運港： SY

32、DNEY9）目的港： FUZHOU10 ）轉運港： 無轉運11 ）運輸方式： BYVESSEL12 ）運輸工具名稱： Northern WIND13 ）貨物名稱： LEATHER GARMENTS14 ）商品編碼： 6201121015 ）價格術語： CFR FUZHOU16 ）數(shù)量： 2,350 PCS17 ）總值： USD 137,470.0018）嘜頭：19 ）原產國： AUSTRALIA20）證明文句： WE CERTIFY THAT THE GOODS ARE IN ACCORDANCEWITH PURCHASE ORDER NUMBER 8803IssuerGAWEN COMPAN

33、Y LIMITED,AUSTRALIACOMMERCIAL INVOICEToJIANGXI JIANGHAI GARMENTS IMPORT AND EXPORT CO., LTD.NO. 25 CHANGDAI ROAD, NANCHANGCITY, JIANGXI, CHINANo.GA289Date20/05/2004TransportFROM: SYDNEY , AUSTRALIAW/T:TO: FUZHOU , CHINAVESSEL: Northern WINDS/C No.J0254L/C No.ZJJ04LC0300135Terms of paymentD/P At Sigh

34、tMarks and Numbers Number and kind of packages: QuantityUnit price AmountDescription of goodsLEATHER GARMENTS H.S. CODE: 62011210GAWEN ART 1212/100 200PCSUSD52.20 USD10,440.00 SYDNEY ART 1212/32500PCS USD54.20 USD27,100.00 NO. 1-160ART 1213/00400PCS USD56.40USD22,560.00ART 1214/00 350PCSUSD58.20 USD

35、20,370.00ART 1215/00USD62.00USD31,000.00ART 1216/00USD65.20USD26,000.00FUZHOUUSD 137,470.00500PCS400PCSTOTAL: 2,350 PCSCFRTOTAL: US DOLLARS ONE HUNDRED THIRTY SEVEN THOUSAND FOUR HUNDREDAND SEVENTTY ONLY.WE CERTIFY THAT THE GOODS ARE IN ACCORDANCE WITH PURCHASE ORDER NUMBER 8803 .發(fā)票改錯1. 發(fā)票改錯一廣東省華聯(lián)貿易

36、有限公司與加拿大的 EEN 公司成交了一筆出口交易， EEN 公司按期開來信用證， 華聯(lián)貿易有限公司備貨出運后收妥提單， 立即制作好全套單 證并準備交單議付，請根據(jù)以下信用證提供的內容審核并修改其中的商業(yè)發(fā)票DOC. CREDIT NUMBER: 044/307587APPLICANT: EEN GO., VANCOUVER, CANADABENEFICIARY: GUANGDONG HUALIAN TRADING CORPORATION60 HUHAI ROAD GUANGZHOU, CHINAAMOUNT CURRENCY: USD5,256.00AVAILABLE WITH/BY: FR

37、EELY NEGOTIABLE AT ANY BANK BYNEGOTIATIONLOADING IN CHARGE: CHINAFOR TRANSPORT TO: VANCOUVER VIA HONG KONGLATEST DATE OF SHIPMENT: 020131DESCRTPTION OF GOODS: 2,920YDS OF 100PCT COTTON DENIM -8 OZ -ROPEDYED INDIGO ( CT - 121 ) DOUBLE P/ SHRUNKRESIDUAL AHRINKAGE NOT MORE THAN 3 - 4PCT82 ×50/14S

38、×14S - WIDTH:58/59 'AT USD1.80/YD AS PER PURCHASE ORDERNO. FAB10 - 20030087/01 - 02, CIF VANCOUVERDOCUMENTS REQUIRED: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE改錯：1.受益人名稱漏打“ N”應為： GUANGDONG HUALIA N TRADINGCORPORATION2. 信用證號碼錯了，應為 044/3 075873. 運輸路線應注明經香港裝船到溫哥華4. 數(shù)量應為： 2,920 YARDS5. 單價漏打價格術語

39、： CIF VANCOUVER6. 總價應為： US DOLLARS FIVE THOUSAND TWO HUNDRED FI FTY SIX ONLY.7. 最后應按信用證要求簽章GUANGDONG HUALIA N TRADING CORPORATION60 HUHAI ROAD, GUANGZHOU, CHINAINVOICETO MESSERS.: EEN CO.,INVOICE NO. : SHE01/7203VANCOUVER, CANADA DATE: JAN. 28, 2002, L/C NO.: 044/3 87587 P. O. NO.: FAB10 -20030087/0

40、1 - 02SHIPPED FROM GUANGZHOU TO VANCOUVER VIA HONG KONGMARKS & NOS. DESCRIPTION QUANTITY UNIT PRICE AMOUNT( USD ) ( USD )GOLDTRON GARMENTS SDN BHDPO NO. .FAB10 -20030087/01 - 02COLOR: INDIGOR/NO.: 1-4 ,6-362,928 YARDS USD1.80/YARD USD5,256.00100PCT COTTON DENIM -8 OZ - ROPE DYED INDIGO ( CT-121

41、)DOUBLE P/ SHRUNK RESIDUAL AHRINKAGE NOT MORE THAN3 - 4PCT 82 ×50/14S ×14S - WIDTH:58/59 'AS PER PURCHASE ORDER NO. FAB10 - 20030087/01 - 02CIF VANCOUVERTOTAL: US DOLLARS FIVE THOUSAND TWO HUNDREDFIFTY SIX ONLY.GUANGDONG HUALIAN TRADING CORPORATION60 HUHAI ROAD, GUANGZHOU, CHINA(受益人簽章)

42、3. 發(fā)票改錯天津體育用品進出口公司向日本的 Tokyo Keyboard Distributer出口一批足球，該公司在貨物出運后立即著手制單結匯， 請根據(jù)以下的信用證內容審核并修 改其制作的商業(yè)發(fā)票。Name of Issuing Bank : The Mitsui Bank Ltd. , Tokyo, 15 Marunouche 3 - chomePlace and date of issue : Mar. 3, 1999, Tokyo, Japan.To: Tianjin Sporting Goods Imp. & Exp. Corp.68 Yantai Street, Tian

43、jin,ChinaThis Credit is advised through Bank of China, 50 Yantai Street, Tianjing, China.Dear Sirs,By order and for account of Tokyo Keyboard Distributer, 12-14Monmachi 3 - Chome, Tokyo, Japan. We hereby issue an IrrevocableDocumentary Credit No. 901026 for USD5,600.00 (say US dollars five thousand

44、six hundred only) to expire on Jun, 30, 1999 in China available' s draft(s) at×”with any bank in China by negotiation against beneficiary sight drawn on us and the documents detailed herein, marked with×Commercial Invoice in triplicate visaed by the chamber of commerce certifying goods

45、 origin.×Full set 2/2 originals clean on board marine Bills of Lading made out to order and blank endorsed marked freight prepaid notifying TokyoKeyboard Distributer, 12-14 Monmachi 3- Chome, Tokyo, Japan.×Packing List in triplicate.×Certificate of Origin in China.×Insurance Poli

46、cy or Certificate covering All Risks and War Risk 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 1,600PCSGBW32P Football USD3.5/PC CIF Tokyo A

47、S PER S/C NO. TSG0215.Shipping Marks: TTK/TOKYO/NO. 1-520Shipment from Tianjin port to Tokyo not later than Jun. 16, 1999.Partial shipment: allowedTransshipment: not allowedDocuments to be presented within 15 days after the date of the transport documents but within the validity of the credit.We her

48、e by engage with drawers and / or bona fide holders that drafts drawn and negotiated in conformity with the terms of Credit will be fully honored on presentation.Instructions to the advising bank:Please advise the Credit to the beneficiary:The number and thee date of the Credit must be quoted on all

49、 documents required.Please acknowledge receipt.Reimbursement: The negotiating bank is authorized to claim reimbursement on The Mutsui Bank Ltd. , New York by telex. All drafts and documents must be sent to us by airmail.TIANJIN SPORTING GOODS IMP. & EXP . CORP68 YANTAI STREET, TIANJIN, CHINACOMM

50、ERCIAL INVOICETO MESSERS.: TOKYO KEYBOARD DISTRIBUTER, INVOICE NO. : TS9901212 - 14 MONMACHI 3- CHOME, INVOICE DATE: JUN. 12, 1999TOKYO, JAPAN L/C NO.: 901026S/C NO.: TSG02 05TRANSPORT DETAILS:FROM TIANJIN PORT TO YOKYO BY VESSELMARKS & NOS. DESCRIPTION QUANTITY UNIT PRICE AMOUNTTTK GBW32P FOOTB

51、ALL 1,600PCS USD3.5/PC USD5,600.00TOKYOCIF TOKYONO. 1 - 520TOTAL: US DOLLARS FIVE THOUSAND SIX HUNDRED ONLY.DATE OF L/C: MAR. 3, 1999GOODS ORIGIN: CHINATIANJIN SPORTING GOODS IMP. &EXP. CORP68 YANTAI STREET, TIANJIN,CHINA（受益人簽章）商會簽章改錯：1. 漏打單據(jù)名稱 “COMMERCIAL INVOICE ”2. 漏打開證日期： DATE OF L/C: MAR. 3

52、, 19993. 成交確認書號碼錯，應為 TSG02 154. 嘜頭錯：5. 單價漏價格術語： CIF TOKYO6. 漏貨物原產地： GOODS ORIGIN: CHINA7. 漏商會簽章 三、發(fā)票填制1. 發(fā)票填制一 根據(jù)有關信用證條款和參考資料繕制發(fā)票。A. 信用證有關條款Issuing bank: THE SAKURA BANK, LIMITED56, NANIWA - CHO, CHUO -KU, KOBE, JAPAN20 / documentary credit number: KUW2584731c / date of issue: May 15, 200431d / date

53、 and place of expiry: June 30, 2004 beneficiaries' country50 / applicant: MOMO CO., LTD.NO. 215 NADA - KU, KOBE, JAPAN59 / beneficiary: HUNAN TEA IMPORT & EXPORT CORPORATION32 / currency code amount: USD26,640.0039a / percent credit amt tolerance: 05 / 0541d / available with . .by . : Any ba

54、nk in China by negotiation45a / description of goods and / or services: As per S/C No. HNT (04) 021 Applicant ' s Ref No. 3- 1190 12, 000 kgs Pu-erh tea at USD2.22 per kg CIF KobePacked : in 50 kgs per cartons46a / documents required: + commercial invoice in one original plus 6 copies, showing t

55、hat the goods exported are of Chinese Origin, all of which must be manually signed,47a / additional conditions: + all documents required under this creditmust mention this L/C number and the issuingbank name.B. 參考資料2004 年6 月 12 日裝“ FENGQING V. 25 ”從廣州出運。嘜頭自行設計。發(fā)票號碼： HT - 04- 28931簡要提示 ：本題是考查按照 SWIFT

56、 標準格式信用證制作事業(yè)發(fā)票。注意要點 ：1. 讀懂本證英文內容，找出制單材料。2. 發(fā)票內須注明信用證的證明文句。3. 按信用證的附加條款要求注明信用證號碼和開證行名稱。4. 嘜頭可由賣方自行設計， 標準嘜頭的設計由 4 行組成，每行不超過 17 個英文 字母，第一欄為收貨人簡稱，第二欄為目的港，第三欄為參考號（例如合同號 等），第四欄為件號。5. 商業(yè)發(fā)票的號碼由出口企業(yè)按習慣編排，一般以企業(yè)開頭大寫字母加年份和序列號編排。湖南茶葉進出口公司HUNAN TEA IMPORT &EXPORT CORPORATIONWUYI ROAD, CHANGSHA, CHINA商業(yè)發(fā)票COMMERCIAL INVOICE ORIGINALMessrs.:INVOICE NO. :INVOICEDATE:, L/C NO.:L/CDATE:S/C NO.:details:Exporter:TransportTerms of payment:MARKS & NOS. DESCRIPTION QUANTITY UNIT PRICE AMOUNT2. 發(fā)票填制二根據(jù)有關信用證條款和參考資料繕制發(fā)票。A. 信