一、已知资料
1．销售合同书：
TEL: 022-65788877 S/C NO: HX090264
FAX: 022-65788876 DATE: Jan 1, 2009
TO:
DANGYV CORPORATION
88 MARAHALL AVE
DONCASTER VIC 3108, MONTREAL CANADA
Dear Sirs,
We hereby confirm having sold to you the following goods on terms and conditions as specified below:
| MARKS ＆ N0 | DESCRIPTIONS OF GOODS | QUANTITY | U/PRICE | AMOUNT |
DANGYV MONTREAL C/N0.1—250 | C0TTON BLANKET ART N0.H666 ART N0.HX88 ART N0.HE21 ART NO.HA56 ART N0.HH46 Packed in 250 cartons | 500 PCS 500 PCS 500 PCS 500 PCS 500 PCS | CIF MONTREAL USD 5.50 USD 4.50 USD 4.80 USD 5.20 USD 5.00 | USD 2750.00 USD 2250.00 USD 2400.00 USD 2600.00 USD 2500.00 |
LOADING PORT: TIANJIN
DESTINATION: MONTREAL PORT
PARTIAL SHIPMENT: PROHIBITED
TRANSSHIPMENT: PROHIBITED
PAYMENT: L/C AT SIGHT
INSURANCE: FOR 110 PERCENT OF THE INVOICE VALUE COVERINC ALL RISKS AND WAR RISK
TIME OF SHIPMENT: LATEST DATE OF SHIPMENT MAR. 16, 2009
THE BUYER: THE SELLER:
DANGYV CORPORATION TIANJIN IMPORT & EXPORT TRADE CORPORATION
杰克 赵蕊
2．信用证通知书：
3．信用证：
SEQUENCE OF TOTAL *27: 1/1
FORM OF DOC. CREDIT *40A: IRREVOCABLE
DOC. CREDIT NUMBER *20: 33416852
DATE OF ISSUE 31C: 090112
DATE AND PLACE 0F EXPIRY *31D: DATE 0903 17 PLACE IN THE COUNTRY OF BENEFICIARY
APPLICANT *50: DANGYV CORPORATION
88 MARAHALL AVE
DONCASTER VIC 3108, MONTREAL CANADA
ISSUING BANK 52A: NATIONAL BANK
99, CCC AVE
MONTREAL CANADA
BENEFICIARY *59: TIANJIN TOOL IMPORT & EXPORT TRADE CORPORATION
1312 HUAYUAN ROAD
TIANJIN, CHINA
AMOUNT *32B: CURRENCY USD AMOUNT 12500.00
AVAILABLE WITH/BY *41D: ANY BANK IN CHINA
BY NEGOTIAION
DRAFTS AT… 42C: DRAFTS AT SICHT
FOR FULL INVOICE COST
DRAWEE 42A: NATIONAL BANK
PARTIAL SHIPMENTS 43P: PROHIBITED
TRANSSHIPMENT 43T: PROHIBITED
LOADING ON BOARD 44A: TIANJIN
FOR TRANSPORTATION TO… 44B: MONTREAL PORT
LATEST DATE OF SHIPMENT 44C: 090316
DESCRIPT OF GOODS 45A: COTTON BLANKET
ART NO. H666500 PCS USD 5.50/PC
ART NO. HX88500 PCS USD 4.50/PC
ART NO. HE21500 PCS USD 4.80/PC
ART NO. HA56500 PCS USD 5.20/PC
ART NO. HH46500 PCS USD 5.00/PC
DOCUMENTS REQUIRED 46A: +SIGNED COMMERCIAL INVOICE IN TRIPLICATE.
+PACKING LIST IN TRIPLICATE
+CERTIFICATE OF ORIGIN CSP CHINA FORM
A, ISSUED BY THE CHAMBER 0F COM-
MERCE OR OTHER AUTHORITY DULY ENTI-
TLED FOR THIS PURPOSE.
+3/2 SET OF CLEAN ON BOARD OCEAN
BILLS OF LADING, MADE OUT TO ORDER OF
SHIPPER AND BLANK ENDORSED AND
MARKED "FREICHT PREPAID" AND NOTIFY
APPLICANT.
+FULL SET OF NEGOTIABLE INSURANCE
POLICY OR CERTIFICATE BLANK ENDORSED
FOR 110 PCT OF INVOICE VALUE COVERING
ALL RISKS AND WAR RISK
CHARGES 71B: ALL BANKING CHARGES OUTSIDE CANADA
ARE FOR ACCOUNT OF BENEFICIARY.
PERIOD FOR PRESENTATION 48: DOCUMENTS MUST BE PRESENTED WITHIN
15 DAYS AFTER THE DATE OF SHIPMENT
BUT WITHIN THE VALIDITY OF THE CREDIT.
4．补充资料
(1)INVOICE NO. : XH096671
(2)INVOICE DATE: FEB. 01, 2009
(3)PACKING
G. W: 20.5KGS/CTN
N. W: 20KGS/CTN
MEAS: 0.2CBM/CTN
PACKED IN 250 CARTONS OF 10 PCS EACH
PACKED IN TWO 20’ CONTAINER(集装箱号：TEXU2263999；TEXU2264000)
(4)H. S. CODE: 5802.3090
(5)VESSEL: NANGXING V.086
(6)B/L NO. : COCS0511861
(7)B/L DATE: FEB. 26, 2009
(8)POLICY NO. : SH098812
(9)REFERENCE NO. : 20090819
(10)FREIGHT FEE: USD 1100
(11)INSURANCE FEE: USD 1000
(12)注册号：7895478966
(13)证=污号：580511478
(14)报检单编号：896541231
(15)报检单位登记号：1254789479
(16)生产单位注册号：12345Q
(17)投保单编号：TB0562311
(18)金发编号：JF417707
(19)人民币账号：RMB061222
(20)外币账号：WB84815229
(21)海关编号：7896866423
(22)境内货源地：天津
(23)生产厂家：天津毛巾厂
(24)天津进出口贸易公司海关注册号：0387124666
二、根据上述相关资料缮制下列单据
1．商业发票：
TEL: 022-65788877 INV NO: ______
FAX: 022-65788876 DATE: ______
S/C NO. : ______
I/C NO: ______
TO:
FROM ______ TO ______
| MARKS & N0 | DESCRIPTI0NS OF GOODS | QUANTITY | U/PRICE | AMOUNT |
TOTAL AMOUNT:
WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT.
TIANJIN IMPORT & EXPORT TRADE CORPORATION
× × ×
2．装箱单：
TEL: 022-65788877 INV NO. : ______
FAX: 022-65788876 DATE: ______
S/C NO. : ______
TO： MARKS & NOS
GOODS DESCRIPTl0N&PACKING | QTY (PCS) | CTNS | G.W (KGS) | N.W (KGS) | MEAS (M3) |
TOTAL |
3．汇票：
4．普惠制产地证明书申请书和普惠制产地证明书
(1)普惠制产地证明书申请书：
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。现将有关隋况申报如下：
(2)普惠制产地证书：
5．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
6．投保单和保险单
(1)投保单：
编号：______
兹我处出口物资依照信用证规定拟向你处投保国外运输险计开：
(2)保险单：
中 国 人 民 保 险 公 司
THIS POLICY OF INSURANCE WITNESSES THAT PEOPLE’S INSURANCE OF CHINA
(以下简称本公司)
(HEREIN AFTER CALLED THE COMPANY)
根 据
AT THE REQUEST OF
(以下简称被保险人)的要求，由被保险人向本公司缴付约
(HEREIN AFTER CALLED THE INSURED) AND IN CONSIDERATION OF THE AGREED
PREMIUM PAID TO THE COMPANY
定的保险费，按照本保险单承保险别和背面所载条款与下列
BY THE INSURED UNDERTAKES TO INSURE THE UNDERMENTIONED GOODS IN
TRANSPORTATION SUBJECT TO THE
特款承保下述货物运输保险 ， 特立本保险单。
CONDITIONS OF THIS POLICY AS PER THE CLAUSES PRINTED 0VERLEAF AND OTHER SPECIAL CLAUSES ATTACHED HEREON。
保险金额：
TOTAL AMOUNT INSURED: ______
保费 费率 装载运输工具
PREMIUM AS ARRANGED RATE AS ARRANGED PER CONVEYANCE S. S: ______
开航日期 自 至
SLG. IN OR ABT. ______ FROM ______ TO ______
承保险别：
CONDITIONS: ______
所保货物，如遇出险，本公司凭保险单及其他有关证件给付赔
CLAIMS, IF ANY, PAYABLE ON SURRENDER OF THIS POLICY TOGETHER WITH
OTHER RELEVANT DOCUMENTS. IN THE EVENT OF
偿。所保货物，如果发生本保险单项下负责赔偿的损失或事故，
ACCIDENT WHEREBY LOSS OR DAMAGE MAY RESULT IN A CLAIM UNDER THIS POLICY IMMEDIATE NOTICE APPLYING FOR SURVEY MUST
应 立 即 通 知 本 公 司 下 属 代 理 人 查 勘 。
BE GIVEN TO THE COMPANYS AGENT AS MENTIONED HEREUNDER。
中国人民保险公司天津分公司
THE PEOPLE’S INSURANCE TIANJIN BRANCH
赔偿地点
CLAIM PAYABLE AT ______
日期
DATE______
地址：中国天津花园路23号TEL: 323405 3217464-44 TELEX: 33128 PICCS SN.
Address: 23 HUAYUAN ROAD TIANJIN, China Cable 42001 Tianjin
General manager
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：
9．装运通知：
TEL: 022-65788877 INV NO. : ______
FAX: 022-65788876 S/C NO. : ______
L/C NO. : ______
TO MESSRS:
DEAR SIRS:
WE HEREBY INFORM YOU THAT THE GOODS UNDER THE ABOVE MENTIONED CREDIT HAVE BEEN SHIPPED. THE DETAILS OF THE SHIPMENT ARE STATED BELOW.
COMMODITY: ______
NUMBER OF CTNS: ______
TOTAL G. T. : ______
OCEAN VESSEL: ______
DATE OF DEPARTURE: ______
B/L NO. : ______
FORT OF LOADING: ______
DESTINATION: ______
SHIPING MARKS
参考答案：
解析：商业发票
TEL: 022-65788877 INV NO. : XH096671
FAX: 022-65788876 DATE: FEB. 01, 2009
S/C NO. : HX090264
L/C NO. : 33416852
| MARKS & N0 | DESCRIIPTI0NS 0F G00DS | QUANTITY | U/PRICE | AM0UNT |
DANGYV M0NTREAL C/N0.1-250 | C0TT0N BLANKET ART N0.H666 ART N0.HX88 ART N0.HE21 ART N0.HA56 ART N0.HH46 | 500 PCS 500 PCS 500 PCS 500 PCS 500 PCS | CIF M0NTREAL USD 5.50 USD 4.50 USD 4.80 USD 5.20 USD 5.00 | USD 2750.00 USD 2250.00 USD 2400.00 USD 2600.00 USD 2500.00 |
| USD 12500.00 |
DANGYV CORPORATION
88 MARAHALL AVE
DONCASTER VIC 3108, MONTR. EAL CANADA
FROM TIANJIN PORT TO MONTREAL PORT
TOTAL AMOUNT: SAY U. S. DOLLARS TWELVE THOUSAND FIVE HUNDRED ONLY.
WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE AND CORRECT.
TIANJIN IMPORT & EXPORT TRADE CORPORATION
ZHAO RUI
商业发票是出口方向进口方开列发货价目清单，是买卖双方记账的依据，也是进出口报关交税的总说明。它是结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。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
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。在填写时，必须注意，名称与地址不得有误。本题中，此栏填写开证申请人名称与地址。
(2)货物描述(DESCRIPTONS OF GOODS)
货物描述一般包括货物名称、规格、数量和包装等项目。信用证方式项下，商业发票中对货物的描述应与信用证中的描述一致。本题中，此栏可按照销售合同书相应栏目填写，并不要漏填包装情况。
(3)数量(QUANTITY)
此栏包括数量和计量单位两部分。应按照实际出运情况填写。填写时应注意与左边一栏的货物规格对应整齐。
(4)单价(U/PRICE)
此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。本栏容易漏填贸易术语，如本题的“CIF MONTREAL”，还要注意与左边一栏的数量对应整齐。
(5)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，保留小数点后两位。注意与左边一栏的单价对应整齐。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”，意为“计”，金额之后写“ONLY”，表示“整”之意，以防涂改。