问题
问答题
一、已知资料
1．销售合同书：
QINGDAO CLOTHING IMPORT & EXPORT CORPORATION
29, PINGAN ROAD QINGDAO, CHINA
TeL: 0086-532-84273456 S/C No. : PS09061517
Fax: 0086-532-84273457 Date: June 15, 2009
E-mail: JSC@163.com P/I No. : PF09051806
TO:
ABC TRADING COMPANY
180 MOSQUE ROAD
CORAKANA, SRILANKA
Dear Sirs,
We hereby confirm having sold to you the following goods on terms and conditions as specified bellows:
| MARKS & N0. | DESCRIPTIONS 0F GOODS | QUANTITY | UNIT PRICE | AMOUNT |
ABC CORAKANA C/NO. 1-UP | COTT0N LADIES SKIRTS STYLE NO. A101 STYLE N0. A102 | 200 DOZS 400 DOZS | CFR CORAKANA USD 60.00/DOZ USD 84.00/DOZ | USD 12000.00 USD 33600.00 |
TOTAL | 600 DOZS | USD 45600.00 | ||
GOODS AS PER PROFORMA INVOICE NO. PF09051806 DATED MAY 18, 2009
LOADING PORT: QINGDAO
DESTINATION: CORAKANA
PARTIAL SHIPMENT: ALLOWED
TRANSSHIPMENT: NOT ALLOWED
PAYMENT: L/C AT SIGHT
THE BUYER: THE SELLER:
ABC TRADING COMPANY QINGDAO CLOTHING IMPORT & EXPORT CORPORATION
GEORGE BUSH 张三
2．信用证通知书：
3．信用证：
SEQUENCE OF TOTAL *27: 1/1
FORM OF DOC. CREDIT *40A: IRREVOCABLE
DOC. CREKIT NUMBER *20: PL09070168
DATE OF ISSUE 31C: 090701
DATE AND PLACE OF EXPIRY *31D: DATE 090915 PLACE CHINA
APPLICANT *50: ABC TRADING COMPANY
180 MOSQUE ROAD
CORAKANA, SRILANKA
ISSUING BANK 52A: COLOMBO CENTRAL BANK OF SRILANKA
23, SPERD ROAD CORAKANA, SRILANKA
BENEFICIARY *59: QINCDAO CLOTHINGIMPORT & EXPORT COR-
PORATION29, PINGAN ROAD QINGDAO CHINA
AMOUNT *32B: CURRENCY USD AMOUNT 45600.00
AVAIIABLE WITH/BY *41D: BANK OF CHINA
BY NECOTLATION
DRAFrS AT 42C: AT SIGHT
DRAWEE 42A: COLOMB0 CENTRAL BANK OF SRILANKA
23, SPERD ROAD CORAKANA, SRILANKA
PARTIAL SHIPMENTS 43P: ALLOWED
TRANSSHIPMENT 43T: NOT ALLOWED
LOADING ON BOARD 44A: QINGDAO
FOR TRANSPORTATION NO. 44B: CORAKANA, SRILANKA
LATEST DATE OF SHIPMENT 44C: 90820
DESCRIPT OF GOODS 45A: COTTON LADIES SKIRTSAS PER PROFORMA
INVOICE NO. PF09051806 DATED MAY 18,
2009200 DOZS OF COTTON IJADIES SKIRTS.
STYLE NO. A101
EACH FOR 60 USD-TOTAL USD 12000.0D400
DOZS OF COTTON LADIES SKIRTS. STYLE
NO. A102
EACH FOR 84 USD-TOTAL USD33600.00
CFR CORAKANA
DOCUMENTS REQUIRED 46A: +SIGNED COMMERCIAL INVOICE, 1 ORIGI-
NAL AND 3 COPIES.
+PACKINC LIST. 1 ORIGINAL AND 3 COPIES.
+CERTFICATE OF ORIGIN. ISSUED BY THE
ENTER-EXIT INSPETION ANDQUARANTINE
OF THE PEOPLE’ SREPUBUC OF CHJNA.
+CERTIFYINC GOODS ARE IN STRICT AC-
CORDANCE WITH THE SAMPLES.
+FULL SET OF B/L (3 ORICINALS AND 3
COPIES) CLEAN ON BOARD ISSUED TOTHE
ORDER OF THE ARRLICANT. MARKED
"FREIGHT PREPAID" .
+OUALITY CERTIFICATE ISSUED BYTHE
BENEFICIARY OF THE L/C
CHARGES 71B: ALL BANKING CHARGES OUT SIDE SRILAN-
KA AREFOR ACCOUNT OF BENEFICIARY.
PERIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED WITHIN 14
DAYS AFTER THE DATE OF SHIPMENT BUT
WITHIN THE VAUDITY OF THE CREDIT.
4．补充资料：
(1)INVOICE NO. : PE109070826
f21PACKING G. W. N. W. MEAS.
LADIES SKIRTS, STYLE NO. A101 (kgs) (kgs) (m3)
Packed in 1 carton of 1 DOZ each 3.5/CTN 3.0/CTN 0.04/CTN
LADIES SKIRTS. STYLE NO. A102
Packed in 1 canon of 1 DOZ each 3.5/CTN 3.0/CTN 0.04/CTN
Packed in ONE 20’ FCL
(3)H. S. CODE: 8109.2900
(4)注册号：QD8965461
(5)CERTIFICATE NO. : 5928271032
(6)FREIGHT FEE: USD 1750.00
(7)REFERENCE NO. : 9302847290
(8)B/L NO. : TMC09071621
(9)B/L DATE: JULY 16, 2009
(10)VESSEL: TMCSSEL V. 890
(11)集装箱号：TMCU982171
(12)报检单位登记号：3876746295
(13)报检单编号：QD3436323456346
(14)生产单位注册号：8792393789
(15)青岛服装进出口公司海关注册号：2938488220
(16)货运公司编号：ZWY0607091
(17)人民币账号：RMB09112988
(18)外币账号：WB299910012
(19)海关编号：2819388211
(20)境内货源地：青岛
(21)生产厂家：青岛服装进出口公司
二、根据上述资料缮制下列单据
1．商业发票
TEL: 0086-532-84273456 INV. NO. :
FAX: 0086-532-84273457 DATE:
E-Mail: JSC@163.com S/C NO. :
TO:
FROM ______ TO ______
IMC NO: ______ ISSUED BY: ______
| MARKS & NO. | DESCRIPTIONS OF GOODS | QUANTITY | UNIT PRICE | AMOUNT |
| TOTAL | ||||
TOTAL AMOUNT:
WE HEREBY CERTIFY THAT THE ABOVE MENTIONED GOODS ARE OF CHINESE ORIGIN.
____________
× × ×
2．装箱单
TEL: 0086-532-84273456 INV. NO. : ______
FAX: 0086-532-84273457 DATE: ______
E-Mail: JSC@163.com S/C NO. : ______
TO: MARKS & NOS.
| CASE NO. | GOODS DESCRIPTION & PACKING | QTY() | G.W.() | N.W.() | MEAS.(M3) |
| TOTAL | |||||
SAY TOTAL PACKED IN *******************************************ONLY.
________________________
× × ×
3．质量证明
TEL: 0086-532-84273456 INV. NO. : ______
FAX: 0086-532-84273457 DATE: ______
E-Mail: JSC@163.com S/C NO. : ______
MARKS & NOS.
_______________________________________
_______________________________________
_______________________________________
_______________________________________
___________
× × ×
4．汇票
5．普惠制产地证明书申请书和普惠制产地证书
(1)普惠制产地汪明书申请书
申请单位(加盖公章)： 证书号：______
申请人郑重申明： 注册号：______
本人被正式授权代表本企业办理和签署本申请书。
本申请书及普惠制产地证明书格式A所列内容正确无误，如发现弄虚作假，冒充格式A所列货物，擅改证书，自愿接受签发机构的处罚并承担法律责任。现将有关情况申报如下：
(2)普惠制产地证书
6．出境货物报检单
报检单位(加盖公章)： *编号： ______
报检单位登记号： 联系人： 电话： 报检日期： 年 月 日
注：有“*”号栏由出入境检验检疫机关填写 ◆国家出入境检验检疫局制
7．海运货物委托书和海运提单
(1)海运货物委托书
(2)海运提单
8．出口货物报关单
预录入编号： 海关编号：
9．装运通知
TEXl: 0086-532-87243456 INV. NO. : ______
FAX: 0086-532-87243457 DATE: ______
E-mail: JSC@163.com S/C NO. : ______
TO:
DEAR SIRS,
WE HEREBY INFORM YOU THAT THE GOODS UNDER THE ABOVE MENTIONED CREDIT HAVE BEEN SHIPPED. THE DETAILS OF THE SHIPMENT ARE STAED BELOW.
COMMODITY: ______
NUMBER OF CTNS: ______
TOTAL G. T: ______
OCEAN VESSEL: ______
DATE OF DEPARTURE: ______
B/L NO. : ______
PORT OF LOADING: ______
DESTINATION: ______
SHIPPING MARKS:
__________________
× × ×
答案
参考答案：
解析：商业发票
TEXl: 0086-532-87243456 INV. NO. : PE109070826
FAX: 0086-532-87243457 DATE: JULY 08, 2009
E-mail: JSC@163.com S/C NO. : PS09061517
COMMERCIAL INVOICE
TO: ABC TRADING COMPANY
180 MOSQUE ROAD
CORAKANA, SRILANKA
FROM QINGDAO TO CORAKANA
L/C NO. : PL09070168 ISSUED BY: COLOMBO CENTRAL BANK OF SRILANKA
| MARKS&N0． | DESCRIPTIONS OF GOODS | QUANTITY | UNIT PRICE | AMOUNT |
ABC CORAKANA C/N0. 1-UP | COTTON LADIES SKIRTS STYLE N0. A101 STYLE N0. A102 ******************* | 200 DOZS 400 DOZS | CFR CORAKANA USD 60.00/DOZS USD 84.00/DOZS | USD 12000.000 USD 33600.00 |
| TOTAL | 600 DOZS | USD 45600.00 | ||
WE HEREBY CERTIFY THAT THE ABOVE MENTIONED GOODS ARE OF CHINESE ORIGIN.
QINGDAO CLOTHING IMPORT & EXPORT CORPORATION
张三
商业发票是出口方向进口方开列的发货价目清单，是买卖双方记账的依据，也是进出口报关交税的总说明。它是收汇单证中最重要的单据，能让有关当事人了解一笔交易的全貌，其他单证都是以商业发票为依据的。在本题商业发票缮制中，需重点掌握以下几点缮制要求：
(1)发票抬头人名称与地址(TO.)
发票上必须明确显示发票抬头人即付款人的名称、地址，通常情况下抬头人作成进口商，信用证方式下为开证申请人。本题中此栏填写为：ABC TRADING COMPANY
180 MOSQUE ROAD
CORAKANA. SRILANKA
(2)出票日期(DATE:)
发票出票日期即发票的签发日期。一般而言，商业发票是全套单据中出具最早的，其日期不得迟于信用证的有效期(Expiry date)，但同时不得早于合同签订日期。本题中，合同、信用证以及补充资料都没有规定发票的具体签发日期，故此栏按惯例填写合同签订日(2009年6月15日)到信用证有效期(2009年9月15日)之间的任何一天。
(3)唛头及件号(MARKS & NO.)
凡是来证有指定唛头的，必须逐字按照规定填写；如无指定，出口商可自行设计唛头，或用“no mark”或“N/M”来表示无唛头。本题中，合同已给出唛头形式，故此栏可以照抄填写，即填写为：ABC
CORAKANA
C/NO. 1-UP
(4)货物描述(DESCRIPTIONS OF GOODS)
货物描述一般包括货物名称、规格、数量、包装等项目。信用证项下，此栏应与信用证上货物描述完全一致。托收项下，此栏应与合同中货物描述相符。本题根据已知资料，应填写货名、规格、货号。
(5)数量(QUANTITY)
本栏包括数量和计量单位两部分，应按照实际出运情况填写。本栏填写时应注意与左边一栏的规格对应整齐，下方不要漏填两种规格商品的总数量。
(6)单价(UNIT PRICE)
本栏按合同或信用证填写。注意金额、币别、贸易术语、计量单位四项内容要齐全，还要注意与左边一栏的数量对应整齐。填写本栏时需注意的是，不要漏填价格术语“CFR GDANSK”。
(7)总值(AMOUNT)
总值用单价乘以数量即可，表示出运货物的总值。小写金额由货币名称的缩写和金额数字构成，并注意与左边一栏的单价对应整齐。另下方不要漏填两种规格商品的总金额。
(8)大写金额(TOTAL AMOUNT)
大写金额不仅要与小写金额一致，货币名称要写全称，而且习惯上前面先写“SAY”，金额之后应“ONLY”，以防涂改。此栏填写为“SAY US DOLLARS FORTY—FIVE THOUSAND SIX HUNDRED ONLY”。
(9)签署
如果信用证没有特别规定，用于对外收汇的商业发票可以不签字(但用于报关、退税等国内监管环节的发票，必须签署)。当如果信用证要求“SIGNED INVOICE”或发票上有证明的字句(We certify that…)，则发票必须签署。本题中，信用证要求“SIGNED COMMERCIAL INVIOCE”，故此商业发票必须签署，即在后面加盖出口商印章和授权人签字。