3商業(yè)發(fā)票剖析

1、實(shí)訓(xùn) 3：發(fā)票應(yīng)知應(yīng)會：發(fā)票（INVOICE）是進(jìn)出口貿(mào)易結(jié)算中使用的最主要的單據(jù)之一，我國進(jìn)出口貿(mào)易中使用的發(fā)票主要有商業(yè)發(fā)票（ COMMERCIAL INVOICE海關(guān)發(fā)票（CUSTOMS INVOICE形式發(fā) 票（PROFORMA INVOICE 領(lǐng)事發(fā)票（ CONSULAR INVOICE 及廠商發(fā)票 （MANUFACTURERS INVOICE）等。并憑以向買方收取貨款的一種規(guī)格、同時(shí)，在不需要出具匯票時(shí)，單價(jià)、數(shù)量、總價(jià) 商業(yè)發(fā)票也是進(jìn)出口商記 還可以作為買方支付貨商業(yè)發(fā)票是出口商對所裝運(yùn)貨物的情況進(jìn)行的詳細(xì)描述， 價(jià)目總清單，是全套進(jìn)出口單據(jù)的核心。使進(jìn)口商對貨物的品名、 等能夠

2、有一個(gè)全面的了解， 并憑以對貨物進(jìn)行驗(yàn)收與核對。 帳、收付匯、進(jìn)出口報(bào)關(guān)及海關(guān)統(tǒng)計(jì)的依據(jù)。 款的依據(jù)。海關(guān)發(fā)票是根據(jù)某些國海關(guān)的規(guī)定，由出口商填制的供進(jìn)口商憑以報(bào)關(guān)用的特定格式 的發(fā)票。同時(shí)也供進(jìn)口國海關(guān)核定貨物原產(chǎn)地國，以采取不同的國別政策。形式發(fā)票是出口商向進(jìn)口商發(fā)出的有關(guān)貨物名稱、規(guī)格、單價(jià)等內(nèi)容的非正式的參考 性發(fā)票，供進(jìn)口商申請進(jìn)口批匯之用。它只能算是一種簡式合同，不能用于托收和議付。以及為了進(jìn)行海關(guān)估價(jià)、核稅和征收 以本國貨幣計(jì)算的， 用來證明出口國國內(nèi)市領(lǐng)事發(fā)票是拉美、菲律賓等國為了解進(jìn)口貨物的原產(chǎn)地、貨物有無傾銷等情況而規(guī)定 的，由進(jìn)口國駐出口國領(lǐng)事簽證的發(fā)票， 作為征收進(jìn)口關(guān)

3、稅的前提， 同時(shí)也作為領(lǐng)事館的經(jīng) 費(fèi)來源。廠商發(fā)票是進(jìn)口國為確定出口商有無傾銷行為， 反傾銷稅， 而由出口貨物的制造廠商所出具的， 場出廠價(jià)的發(fā)票。制單要點(diǎn) 一致，必要時(shí)要照信用證原樣打印，不得隨意減少內(nèi)容，否則有可能被銀行視為不符點(diǎn)。 但有時(shí)信用證貨物描述的表述非常簡單，此時(shí)按信用證打印完畢后，再按合同要求列明 貨物具體內(nèi)容。商業(yè)發(fā)票一般無統(tǒng)一格式，由出口商自行設(shè)計(jì)， 求。其基本內(nèi)容及制單要點(diǎn)如下：出口商名稱及地址：信用證中一般表示為“BENEFICIARY XXX”。通常出口商名稱及地址都已事先印好。單據(jù)名稱：商業(yè)發(fā)票上應(yīng)明確標(biāo)明“INVOICE”（發(fā)票）或“ COMMERCIAN VOI

4、CE”（商業(yè)發(fā)票）字樣。發(fā)票抬頭（TO:）：除信用證有其他要求之外，發(fā)票抬頭一般繕制為開證申請人（APPLICANT。信用證中一般表示為“ FOR ACCOUNT OXXX ”或“ TO THEORDER OFXXX ”中“ XXX ” 部分。發(fā)票號碼（INVOICE NO.）:發(fā)票號碼一般由出口商按統(tǒng)一規(guī)律自定。發(fā)票日期（INVOICE DATE：發(fā)票日期最好不要晚于提單的出具日期。根據(jù)UCP 500發(fā)票出具日期可以早于信用證開立日期，但必須在信用證及UCP500慣例規(guī)定的期限內(nèi)提交。合同及信用證號碼（ S/C NO.， L/C NO. ）：根據(jù)實(shí)際填寫。 裝運(yùn)港和目的港：一般只簡單地表明運(yùn)

5、輸路線及運(yùn)輸方式，如SEA/AIR。嘜頭（SHIPPINGMARKS： 般由賣方自行設(shè)計(jì)，但若合同或信用證規(guī)定了嘜頭，則須按 規(guī)定。若無嘜頭，應(yīng)注明 N/M貨物描述（DESCRIPTION：必須與信用證中的貨物描述（ DESCRIPTION OF GOODS完全但內(nèi)容必須要符合信用證或合同的要1）2）3）4）5）6）7）8)9）FROMXX TO XX BY10)PIECE SET KG數(shù)量（QUANTITY：按合同標(biāo)明裝運(yùn)貨物數(shù)量，必須標(biāo)明數(shù)量單位如或 METER等O11)單價(jià)（UNIT PRICB、總價(jià)（AMOUNT對應(yīng)不同貨物標(biāo)明相應(yīng)單價(jià)，注意貨幣單位及數(shù) 量單位?？們r(jià)即實(shí)際發(fā)貨金額，應(yīng)

6、與信用證規(guī)定一致，同時(shí)還應(yīng)注明貿(mào)易術(shù)語 簽字蓋章：若信用證要求SIGNED INVOICE就要求出口商簽字或加蓋圖章。否則按UCP500的規(guī)定，發(fā)票可不需簽章?！盁o其他：有些國家對商業(yè)發(fā)票有特殊要求，如必須在商業(yè)發(fā)票上注明船名、重量、木制包裝”等字樣，需根據(jù)具體業(yè)務(wù)及信用證要求具體對待。發(fā)票的參考樣式如下所示：江蘇和泰股份有限公司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江蘇和泰股份有限公司海關(guān)發(fā)票的繕制JIANGSU HOTIYCORPOARATION海關(guān)發(fā)票的內(nèi)容除了與商業(yè)發(fā)票類同的項(xiàng)目外，它主要是證明商品的成本價(jià)和生產(chǎn)國。各國、 各地區(qū)都有自己不同的格式和名稱， 但是目前很多國家正在逐漸減少使用， 而且由于 各國海關(guān)規(guī)定的不同， 其填制要求也

9、有區(qū)別。 若繕制有誤則會影響出口。 現(xiàn)以加拿大海關(guān)發(fā) 票為例加以介紹。加拿大海關(guān)發(fā)票要求各欄均需填滿，不能留空，其主要內(nèi)容有：1 )賣方名址 (VENDOR：) 發(fā)貨人名稱及地址，或信用證的受益人。2 )裝船日期( DATEOFDIRECTSHIPMENTTO CANAD)A :實(shí)際裝運(yùn)日期，即提單的簽單日期。3 )其他參考項(xiàng)目( OTHER REFERENCE INCLUDE PURCHASSERORDER NO). 有關(guān)合同、訂單及商業(yè)發(fā)票的號碼。收貨人名址( CONSIGNEE S NAME AND ADDRES)S 貨物運(yùn)交的最后收貨人的名稱和地址。買方名址( PURCHASERS N

10、AME AND ADDRES)S若合同買方與第4欄的收貨人為同一人，則填“ THE SAME AS 4 CONSIGNEE ,若 不同，則應(yīng)詳細(xì)填寫。轉(zhuǎn)運(yùn)國( COUNTRY OF TRANSSHIPME)NT 即貨物運(yùn)輸途中中轉(zhuǎn)轉(zhuǎn)船的地點(diǎn)，若不轉(zhuǎn)船，則填“ 原產(chǎn)地國別( COUNTRY OF ORIGN OF GOO)DS 發(fā)票上所列貨物的產(chǎn)地國即 CHINA 直接運(yùn)往加拿大的運(yùn)輸方式及起運(yùn)地點(diǎn) (TRANSPORTATIOGNIVE MODEANDPLACEOFDIRECT SHIMENT TO CANAD)A 只要貨物不在國外加工，不論是否轉(zhuǎn)船，均填起運(yùn)地、目的地名稱及所用運(yùn)輸工 具。如

11、 FROM SHANGHAI TO MONTREAL BY VESSEL貿(mào)易條件和支付方式( CONDITION OF SALES AND TERMS OF PAYME)NT 即交貨的價(jià)格術(shù)語和支付方式。如CFR MONTREAL BY L/C AT SIGHT結(jié)算用貨幣( CURRENCY OF SETTLEME)NT即支付貨幣，應(yīng)與商業(yè)發(fā)票一致。17)件數(shù)(NO. OF PACKAGE)商品描述(SPECIFICATION OF COMMODITIES 數(shù)量 (QUANTITY、單價(jià)(UNIT PRICE)、總金額(TOTAL、總重量(TOTAL WEIGH)發(fā)票 總金額(INVOICE

12、TOTAL):按商業(yè)發(fā)票描述的內(nèi)容填寫。若前述17項(xiàng)均已在商業(yè)發(fā)票中，則第18欄中打V,并在其后填上商業(yè)發(fā)票號碼。出口商名址：若與第一欄為同一人，則填SAME AS 1 VENDOR若不同，則應(yīng)詳細(xì)填寫。出口單位負(fù)責(zé)人名址：發(fā)票繕制人員或負(fù)責(zé)人的手簽名稱。當(dāng)局規(guī)定( DEPARTMENT RULIN)G: 加拿大海關(guān)方面的某些管理?xiàng)l例。從第 23 25 欄各項(xiàng)目若不適用時(shí),在第若第 23欄已包括在 17欄中,若第 24 欄不包括在 17 欄中, 第 25 欄一般貿(mào)易不適用,填“ 加拿大海關(guān)發(fā)發(fā)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欄中打則填合適的金額，若有一項(xiàng)無法填時(shí)，則打“按實(shí)際數(shù)額填，若某些項(xiàng)目不適用時(shí)，則打“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$Export p ack ingandinto實(shí)訓(xùn)練習(xí)22.lf fields 23 to 25 are not app licable, check this box24.If not in cluded in field 17 in dicate amo unt:(i)Tra nsp ortatio n charges, expen ses andin sura nee to the pl ace of direct shi pment toCanada$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練習(xí)1根據(jù)所給銷售合同制作商業(yè)發(fā)票。注該批貨最終運(yùn)往法國馬賽

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練習(xí) 2 根據(jù)信用證有關(guān)要求，繕制發(fā)票一份。設(shè)發(fā)票開票日期為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）買方開來的信用證如下所示(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問世輕地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.上海美華圓珠筆有限公司SHANGHAI MEIHUA BALL PEN CO. LTD3601 MEIHUA ROAD, SHANGHAI ,CHINA練習(xí) 3 根據(jù)下列所給資料繕制發(fā)票一份。嘜頭號碼由受益人決定。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.好友工藝品進(jìn)出口公司GOOD FRI

43、END ARTS AND CRAFTS IMP. & EXP. CO.301 SAN TIAO XIANG , CHAOZHOU, GUANGDONG, CHINA練習(xí) 4 根據(jù)下列提供資料，填制加拿大海關(guān)發(fā)票一份。商品的有關(guān)資料如下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.該批商品的發(fā)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.張三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