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商业发票

商业发票

商业发票格式

商业发票格式,商业发票样本 什么是商业发票? 商业发票(Commercial Invoice)对外贸易中简称发票, 是出口公司对国外买方开立的载有货物名称、规格、数量、单价、总金额等方面内容的清单, 供国外买方凭以收货、支付货款和报关完税使用,是所装运货物的总说明,虽然发票不是物权凭证, 但如果出口单据中缺少了发票,就不能了解该笔业务的全部情况。 商业发票的内容一般包括: ⑴商业发票须载明“发票”(INVOICE)字样; ⑵发票编号和签发日期(NUMBER AND DATE OF ISSUE); ⑶合同或定单号码(CONTRACT NUMBER OR ORDER NUMBER); ⑷收货人名址(CONSIGNEE’S NAME AND ADDRESS); ⑸出口商名址(EXPORTER’S NAME AND ADDRESS); ⑹装运工具及起讫地点(MEANS OF TRANSPORT AND ROUTE); ⑺商品名称、规格、数量、重量(毛重、净重)等(COMMODITY,SPECIFICATIONS,QUANTITY,GROSS WEIGHT,NET WEIGHT,ETC.);

⑻包装及尺码(PACKING AND MEASUREMENT); ⑼唛头及件数(MARKS AND NUMBERS); ⑽价格及价格条件(UNIT PRICE AND PRICE TERM); ⑾总金额(TOTAL AMOUNT); ⑿出票人签字(SIGNATURE OF MAKER)等。 在信用证支付方式下,发票的内容要求应与信用证规定条款相符,还应列明信用证的开证行名称和信用证号码。在有佣金折扣的交易中,还应在发票的总值中列明扣除佣金或折扣的若干百分比。发票须有出口商正式签字方为有效。 商业发票格式,商业发票样本,商业发票形式如下:

国际商业发票的种类

国际商业发票的种类 在国际商业中,分歧的用途使用分歧的发票,分歧的发票名称暗示分歧的发票种类,缮制时应严酷按信用证的划定。常见的发票种类及缮制体例如下: (1)商业发票:若L/C划定为INVOICE(发票)、COMMERCIAL INVOICE(商业发票)、SHIPPING INVOICE(装运发票)、TRADE INVOICE(商业发票),一律可按商业发票把握,一般只需将发票名称印为“INVOICE”字样。 (2)具体发票:若L/C划定“DETAILED INVOICE”,则如不美观发票内印有“INVOICE”字样,前面须加“DETAILED”,发票内容应将货色名称、规格、数目、单价、价钱前提、总值等具体列出。 (3)证实发票:证实发票是证实所载内容真实、正确的一种发票,证实的内容视进口商的要求而定,如:发票内容真实无误、货色的真实产地、商品品质与合同相符、价钱正确等等。如不美观L/C划定“CERTIFIED INVOICE”,发票名称应照打,同时划去发票下凡是印就的“ E. &. O. E.”字样,凡是在发票内注明“WE HEREBY CERTIFY THAT THE CONTENTS OF INVOICE HEREIN ARE TRUE & CORRECT”。 有些国家对质实发票划定有必然的名目,作为货色进口清关课以较低关税或免税证实。有些地域的进口商凭证实发票庖代海关发票打点清关或取得关税优惠。有些进口商凭证实发票证实佣金未搜罗在货价内,借以索取价外酬报。 如不美观L/C划定“VISAED INVOIE”(签证发票),并指定签证人,则需由签证人在发票上盖章签字作签证,并加注证实文句,若证中未指定签证人,则以出口国商会作为签证人,其余与证实发票同。 (4)收妥发票,或称钱货两讫发票:若L/C划定需“RECEIPT INVOICE”,则照打名称,并在发票结文签字处加注货款已收讫条目:VALUE/PAYMENT RECEIVED UNDER CREDIT NO.××× ISSUED BY ××× BANK。这种发票期近期付款信用证下多采用,其目的是以商业发票庖代货款收条,而不需国际商业发票的种类再开立汇票。因汇票在有些国家需贴花税票,一些进口商为免饶暌埂花税承担,也要求供给这种发票? (5)厂商发票:厂商发票是出口货色的制造厂商出具的以本国货泉暗示出厂价钱的销货凭证。其目的是供进口国海关估价、核税及搜检是否有削价推销行为,征收反推销税时使用。若L/C要求“MANUFACTURERS INVOICE ”,发票名称应照打,且缮制时应注重:(a)出票日期应早于商业发票日期。(b)价钱为以出口国币制暗示的国内市场价。填制体例与海关发票同,但应注重出厂价不能高于发票货价,应恰当打个折扣(一般按FOB价打九折或八五折),以免被进口国海关视为压价推销而征收反推销税导致巨年夜损失踪。(c)发票内应加注证实制造商的语句“WE HEREBY CERTIFY THAT WE ARE ACTUAL MANUFACTURER OF THE GOODS INVOICED”。(d)举头人打出口商,但出单酬报制造厂商,应由厂方负责人在发票上签字盖章。(e)货色出厂时,一般无出口装运标识表记标帜,是以除非信用证有明晰划定,厂商发票不必缮制唛头。 (6)形式发票,或称预开发票:首要用于供买方接管报价时作参考,或签约后向本国商业打适政府或外汇打适政府申请进口许可证或批汇时使用。它是卖方应买方要求,在成交前开立的非正式参考性发票。其中的价钱仅为估量价,不能作为结算单据,且对生意双方无最终约束力。正式生意还需另开正式发票。 若L/C划定需“PROFORMA INVOICE”,制单时名称照打,且发票内注明“供商人申请许可证”或“本生意以卖方最终确认为有用”等字样。一旦买方接管形式发票,即为一张必定合约,双方依形式发票内容打点各项营业。 (7)样品发票(SAMPLE INVOICE ),又称小发票:是卖标的目的买方寄样时出具的清单,供进口报关时使用。

商业发票.

第 5 次课:周: 4 学时数:2课时课题:商业发票 教学目的:了解商业发票的形式 掌握商业发票的内容 主要教学内容:商业发票作用的讲解 信用证结汇方式下商业发票的实例讲解 教学重点难点:商业发票内容分析 信用证结汇方式下商业发票的实例讲解 教学方法:讲授法、案例分析法 教具:计算机、投影仪

商业发票 (一)商业发票简介 1、商业发票是对已装运货物的详细说明,是货款价目总清单。 2、商业发票无统一格式 3、商业发票的内容要符合信用证或合同的要求 (二)商业发票的内容 1.首文部分 出口商名称及地址单据名称:有时包括电传、电话号码等。该项目必须与货物 买卖合同的签约人及信用证受益人的描述一致, 一般表示为“beneficiary: ×××”通常出口 商名称及地址都已事先印好。 单据名称:商业发票上应明确标明“INVIOCE”或“COMMERCIAL INVOICE”。 在信用证项下,为防止单、证不符,发票名称应与信用证保持一致。发票的抬头:发票抬头一般缮制为开证申请人(APPLICANT)或托收的委托人。信用证中一般表示为“FOR ACCOUNT OF × × × ” “APPLICANT: × × × ”或“BY THE ORDER OF ×××”中“× ××”部分 商业发票编号:商业发票编号可以代表整套单据的编号,一般由出口商按统一规律自定。 发票日期:发票日期最好不要晚于提单的出具日期,而且要在信用证规定的议付期之前。一般在货物离开出口商的监管时,出口商就应该开立商 业发票。 合同号信用证号等:因发票是证明出口商履行合同或订单条款情况的文件,因 此,必须要注明,一笔交易若有多个合同号应分别列出。 若信用证有要求,还须注明信用证号码。 装运港、目的港:一般只简单地表明运输路线及运输方式, 如FROM ×××TO ×××BY SEA/AIR 开证行:若信用证有要求则需注明。 支付方式:根据实际情况填写该票货物的付款结算方式,可以填写一种及以上支付方式。 2.本文部分 货物描述:包括货物的品名、规格、等级、尺寸、颜色等,一般用列表的方式将同类项并列集中填写。内容必须与信用证规定的货物描述完全一 致,必要时要照信用证原样打印,不得随意减少内容,否则有可能 被银行视为不符点。但有时信用证中货物描述非常简单,此时按信 用证打印完毕后,再按合同要求列明货物具体内容。若信用证对此 部分有开错的应将错就错,或用括号将正确的描述注明。如信用证 规定品名为:“药物”,实际出口货物是“安乃近”,发票可表示“安 乃近”。但最好的表示方法是按照信用证规定表示“药物”,然后再 表示具体的名称“安乃近”。 唛头:商业发票的内容及缮制说明—本文部分一般出口商自行选用,若合同和信用证规定了唛头,则须按规定。若无唛头,应注明:“N/M”。 数量:货物数量的描述受到信用证和提单的两项约束不能有出入。故在信用

商业发票国际贸易商业发票模板.pdf

ISSUER NORTHERN ENERGY CORPORATION LIMITED NO.166 CAMPBELL STREET QLD AUSTRALIA COMMERCIAL INVOICE TO DATONG COAL MINE GROUP CO.LTD XINPINGWANG COUNTY SHANXI CHINA NO. 7966616DATE NOVEMBER 20 2013 TRANSPORT DETAILS FROM BRISBANE AUSTRALIA TO QINHUANGDAO PARTIAL SHIPMENTS :NOT ALLOWED TRANSSHIPMENT : PROHIBITED S/C NO. SC-529 L/C NO. RRRI-601225 TERMS OF PAYMENT IRREVOCABLE L/C AT SIGHT Marks and Numbers Number and kind of package Description of goods Quantity Unit Price Amount DATONG COAL CO SC-529 RRRI-601225 QINHUANGDAO STEAM COAL GROSS CALORIFIC VALUE AT MIN 6300-6100 KCAL/KG (ADB) IN BULK 2000MT USD266.00/MT CIF QINHUANGDAO USD532000.00 TOTAL:2000MT USD532000.00 SAY TOTAL:US DOLLARS FIVE HUNDRED AND THIRTY-TWO THOUSAND ONLY NORTHERN ENERGY CORPORATION LIMITED SIGNED

商业发票样本(commercialinvoice)

SENT BY: Name/Departament: Address: ... ........ City/Postal Code:................. Tel./Fax. No: COMMERCIAL INVOICE SENT TO: Company Name: .... Attn. Name/Dept: ............ Address: City/Postal Code: ........ Tel./Fax. No: ........................... AIRBILL No: .......................... ........ Number of Pieces: ........................... .......... Weight: ........................... ....... CARRIER: TNT Full description of goods Custom Commodity Code Country of Origin Qty Unit Value and Currency Sub Total Value and Currency

Total Value and Currency REASON FOR EXPORT: ......................................................................... ................................ TERMS OF DELIVERY: ....................................................................... ................................... Name: ................................................................ Signature: .......................................................... Place and date: ..................................................

制作商业发票(答案)

案例:制作商业发票 根据以下相关信息制作商业发票: IRREVOCABLE DOCUMENTARY CREDIT NO.: 211LC200116 DATED: 18FEB2005. DA TE AND PLACE OF EXPIRY: 17 APR. 2005 IN BENEFICIARY’S COUNTRY BENEFICIARY: ANHUI CHEMICALS IMP. & EXP. CO. LTD. JIN AN MANSION 306 TUNXI ROAD, HEFEI, ANHUI, CHINA A/C NO.: 6018090000-185 APPLICANT: HOP TONG HAI (PTE) LTD. BLK 15, NORTH BRIDGE ROAD #04-9370 BARCELONA SPAIN 100032 FAX: 2953397 AMOUNT: USD37850.00 UNITED STA TES DOLLARS THIRTY SEVEN THOUSAND EIGHT HUNDRED AND FIFTY ONL Y. PARTIAL SHIPMENT: NOT ALLOWED TRANSHIPMENT: ALLOWED SHIPMENT FROM CHINA TO BARCELONA W/T A T HONG KONG LATEST SHIPMENT DA TE: 7 APR. 2005 THIS CREDIT IS A V AILABLE WITH THE ADVISING BANK BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN AND BENEFICIARY’S DRAFT(S) AT 30 DAYS AFTER SIGHT DRAWN ON ISSUING BANK FOR FULL INVOICE V ALUE. DOCUMENTS REQUIRED (IN THREE-FOLD UNLESS OTHERWISE STIPULATED): 1. SIGNED COMMERCIAL INVOICE; 2. SIGNED PACKING LIST; 3. CERTIFICATE OF CHINESE ORIGIN; 4. INSURANCE POLICY/CERTIFICATE ENDORSED IN BLANK FOR 110% CIF VALUE, COVERING ALL RISKS AND WAR RISK; 5. FULL SET OF CLEAN ‘ON BOARD’OCEAN BILLS OF LADING MADE OUT TO ORDER OF BANK OF CHINA, BARCELONA MARKED FREIGHT PREPAID AND NOTIFY APPLICANT. 6. SHIPMENT ADVICE SHOWING THE NAME OF THE CARRYING VESSEL, DATE OF SHIPMENT, MARKS, AMOUNT AND THE NUMBER OF THIS DOCUMENTARY CREDIT TO APPLICANT WITHIN 3 DAYS AFTER THE DATE OF BILL OF LADING. EVIDENCING SHIPMENT OF: 1300 DOZENS 100% COTTON OVERALLS, SHIRTS & SINGLETS AS PER S/C NO.

商业发票答案77

分类: 制商业发票 题号: DZ0077 说明: 制单结汇 基本要求: 根据合同、信用证及下述提供资料,制作商业发票,要求格式清楚、内容完整。 相关说明: 2003年8月12日,南京蓝星贸易公司填制编号为2003SDT009的商业发票。 相关附件: 售货确认书.doc ,信用证.doc 正确答案: 南京蓝星贸易公司 NANJING LANXING CO., LTD. ROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD, NANJING 210005, P.R.CHINA TEL: 025-******* 025-******* FAX: 025-******* COMMERCIAL INVOICE To :EAST AGENT COMPANY 3-72,OHTAMACHI,NAKA-KU,YOKOHAMA,J APAN231 Invoice No .:2003SDT009 Invoice Date :2003-08-12 S/C No .:03TG28711 S/C Date : 2003-07-22 From : NANJING Letter of Credit No. :LTR0505457 To : AKITA Date : 2003-07-27 Mark s and Numbers V.H LAS PLAMS C/NO.1-180 CFR DAMMAM PORT, SAUDI ARABIA ABOUT 180 CARTONS H6-59940BS GOLF CAPS 1800 DOZS USD8.10 USD14580.00 TOTAL : 1800DOZS USD14580.00 SAY TOTAL: U.S.DOLLARS FOURTEEN THOUSAND FIVE HUNDRED AND EIGHTY ONLY.

国际结算题库及答案

一、单选 1.不可撤销保兑信用证的鲜明特点是(A)。第7章 A. 给予受益人双重的付款承诺 B. 有开证行确定的付款承诺 C. 给予买方最大的灵活性 D. 给予卖方以最大的安全性 2.国际贸易结算是指由(C)带来的结算。第1章 A.一切国际交易 B. 服务贸易 C. 有形贸易 D. 票据交易 3.信用证被广泛使用到,其中有一个重要原因在于信用证对于出口商和进口商来说有资金融通的作用,以下选项不一定是信用证对于出口商的融资方式的是(C)。第6章 A. 打包放款 B. 汇票贴现 C. 押汇 D. 红条款信用证 4.信用证能否转让给二个以上的第二受益人取决于(C)。第8章 A. 信用证上面是否标明“transferable”字样 B. 受益人与转让行之间的协议是否规定 C. 信用证是否规定了分批转运 D. 第一受益人与第二受益人商议决定 5 . 一份信用证如果未注明是否可以撤销,则是(B)的。第6章 A. 可以撤销的 B. 不可撤销的 C. 由开证行说了算 D. 由申请人说了算 6.信用证业务中,三角契约安排规定了开证行与受益人之间权责义务受(A)约束。第6章 A. 销售合同 B. 开证申请书 C. 担保文件 D. 跟单信用证 7 . 以下属于顺汇方法的支付方式是(A)。第3章

A. 汇付 B. 托收 C. 信用证 D. 银行保函 8 . 以下关于海运提单的说法不正确的是(C)。第9章 A. 是货物收据 B. 是运输合约证据 C. 是无条件支付命令 D. 是物权凭证 9 . 背书人在汇票背面只有签字,不写被背书人名称,这是(D)。第2章 A. 限定性背书 B. 特别背书 C. 记名背书 D. 空白背书 10 . 信用证业务特点之一是:银行付款依据(A)。第6章 A. 信用证 B. 单据 C. 货物 D. 合同 11 . 对于出口商而言,承担风险最大的交单条件是(C)。第4章 A. D/P at sight B. D/P after at sight C. D/A after at sight D. T/R 12 . 远期信用证中开证行会指定一家银行作为受票行,由它对远期汇票做出承兑,这家银行应该是(C)。第6章 A. 议付行 B. 付款行 C. 承兑行 D. 偿付行 13 . 下列关于信用证的说法正确的是(B)。第6章 A. 单证相符时,开证行或保兑行应独立的履行其付款承诺。除了受买方申请人制约,不应受其他当事人干扰 B. 信用证是独立文件,与销售合同分离 C. 信用证作为一种结算工具,其是否有效执行,取决于该笔交易是否得到银行认可 D. 采用信用证方式,银行不仅处理单据,还要监管货物 14 . 银行审核单据的合理时间是不超过收到单据次日起的(C个工作日。第11章 A. 1 B. 3 C. 7 D. 5 15 . 信用证的议付行与付款行的本质区别在于:(C)。第6章 A. 付款行是开证行的付款代理人,而议付行不是

商业发票实训1

商业发票实训 根据以下实际业务情况,缮制一份商业发票。 广东XX进出口公司出口一批货物到英国,货品名是学生书包(School Bag),进口方是ABC CORP. OF LONDON,66/66A COMMERCIAL STR., LONDON。运输方式是直达海运,从上海至伦敦港。 具体资料如下: 发票号码:2006999 发票日期:2006年6月26日 合同号码:2006888 货物明细单: 货号数量(PCS)毛重(KGS)净重(KGS)尺码 AWT33 100CTNS/3600PCS 28 26 27X29X46cm AWT55 200CTNS/4800PCS 29 27 42.5x32x40cm 单价:每个1.00美元CIF LONDON 支付方式:T/T 唛头:ABC LONDON C/NO.1-300

INVOICE TO: Invoice No.: __________________ Date: __________________ S/C No.: __________________ From To L/C No. Issued by Marks & Numbers Quantities & Description Unit Price Amount ********************************************************************* ************** TOTAL: SAY AS PER

商业发票实训答案: 广东XXX 进出口公司 GUANGDONG XXX IMPORT & EXPORT CORPORATION 6TH FLOOR FOREIGN TRADE BUILDING ZHAN QIAN ROAD GUANGZHOU CHINA INVOICE TO: ABC CORP.OF LONDON Invoice No.: 2006999 66/66A COMMERCIAL STR, Date: JUNE. 26, 2006 LONDON S/C No.: 2006888 From SHANGHAI, CHINA To LONDON L/C No. Issued by T/T Marks & Numbers Quantities & Description Unit Price Amount ABC 300 CARTONS OF SCHOOL BAGS LONDON CIF LONDON C/No.1-300 ART. NO. QTY. AWT33 3600PCS USD 1.00/PC USD 3600.00 AWT55 4800PCS USD 1.00/PC USD4800.00 ********************************************************************* ************** TOTAL: 8400PCS USD 8400.00 SAY U.S.DOLLARS EIGHT THOUSAND AND FOUR HUNDRED ONLY. AS PER S/C NO. 2006888 GUANGDONG XXX IMPORT& EXPORT CORPORATION 公司经理签名或盖章

国际贸易实务正式商业发票

SHANGHAI NEW DRAGON CO.,LTD. P50,82 27. CHUNGSHAN ROAD E.1. SHANGHAI CHINA TEL: 8621-65342517 FAX: 8621-65724743 编号 No. 21SSG-017 售货确认书日期 SALES CONFIRMATION Date:AUG.26,2011 TO:CRYSTAL KOBE LTD. 1410 BROADW AY, ROOM 300 NEW YORK, NY10018 U.S.A. 货号品名及规格数量单价及价格条款金额 ART.NO. COMMODITY AND SPECIFICATION QUANTITY UNIT PRICE&TERMS AMOUNT H32331SE LADIES’ 55% ACRYLIC CIF NEW YORK LESS 3% DISCOUNT 45% COTTON 500DOZS= USD58 PER DOZ USD29 000.00 KNITTED BLOUSE 120 CARTON - USD 870.00 总金额 TOTAL AMOUNT USD28130.00 装运条款 SHIPMENT:SHIPMENT ON OR BEFOR NOV. 20, 2011 WITH PARTIAL SHIPMENTS ARE NOT ALLOWED TRANSSHIPMENT IS PROHIBITED FROM SHANGHAI TO NEW YORK. 付款方式 PAYMENT:THE BUYER SHALL OPEN THOUGH A BANK ACCEPTABLE TO THE SELLER AN IRREVOCABLE L/C AT SIGHT TO REACH THE SELLER 30 DAYS BEFORE THE MONTH OF SHIPMENT REMAINED V ALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT. 保险 INSURANCE:THE SELLER SHALL COVER INSURANCE AGAINST ALL RISKS FOR 110 % OF THE TOTAL INVOICE V ALUE AS PER THE RELEV ANT OCEAN MARINE CARGO CLAUSE OF P.I.C.C.DATED JAN.1ST,1981. 注意请完全按本售货确认书开证并在证内注明本售货确认书号码。 IMPORTANT:PLEASE ESTABLISH L/C EXACTLY ACCORDING TO THE TERMS AND CONDITIONS OF THIS S/C AND WITH THIS S/C NUMBER INDICATED. CRYST AL KOBE LTD. SHANGHAI NEW DRAGON CO.,LTD. 买方(The Buyers)卖方(The Sellers)

国际商业发票commercial invoice标准模板

Buyer: ALHUG ALTHAHBIYA CO. Farwaniya-dajij-Kuwait Waha mall-basement. PROFORMA INVOICE P/I No.: 19PG12604 Seller: NANJING PRETTIE PLASTICS C O LTD Signing Date: 2019/12/14 Rm 108, Building B, 62 Gaoloumen, Nanjing China 210008 Signed at: Nanjing, China This contract is made by and between the Buyer and the Seller whereby the Buyer agree to buy and the Seller agree to sell the under-mentioned on the terms and With 10% more or less in quantity and amount allowed at the seller’s option Marks Time of Shipment: 15-20 days after deposit received to finish production. Port of Loading: China port. Place of delivery:Kuwait. Terms of Payment: 30%T/T in advance, 70% balance before shipment. Transportation terms: Freight collect Container size: 1X 40HQ container Please sign and return one copy for our file. ***In order to avoid unnecessary loss of both parties caused by possible fraud from any third party, should you receive any notification of changing our account information, please verify the key details (including Beneficiary, Beneficiary Bank, and the last four numbers of Account Number) PREFERENTIALLY BY TELEPHONE AND OTHER INSTANT MESSENGERS. (As the mailbox might be hacked). Besides, we will send official announcement with our company signature & chop BY MAIL.*** Bank information BENEFICIARY’S BANK: BANK OF NANJING, NANJING BRANCH SALES DEPARTMENT BANK ADD: HUAI HAI ROAD NO.50, BAIXIA DISTRICT, NANJING, JIANGSU, CHINA. BENEFICIARY: NANJING PRETTIE PLASTICS CO ., LTD. BENEFICIARY ADD: RM 108, BLOCK B, NO.62 GAOLOUMEN, XUANWU DISTRICT, NANJING, 210008, CHINA ACCOUNT NO: 01091420030006158 SWIFT CODE: NJCBCNBN Buyer: Seller: AGTFIM ALTHAHBIYA CO. NANJING PRETTIE PLASTICS CO LTD

商业发票练习

题目要求和说明

售货确认书 SALES CONFIRMATION 卖方(Sellers):Contract No.:03TG28711 NANJING LANXING CO.,LTD Date:JULY,22,2003 ROOM 2501, JIAFA MANSTION, BEIJING WEST ROAD, NANJING 210005, P.R.CHINA Signed at:NANJING 买方(Buyers): EAST AGENT COMPANY 3-72,OHTAMACHI,NAKA-KU,YOKOHAMA,JAPAN231 This Sales Contract is made by and between the Sellers and Buyers, whereby the sellers agree to sell and the buyers agree to buy the under-mentioned goods according to the terms and conditions stipulated below: 10% more or less both in amount and quantity allowed TOTAL USD 14580.00 Packing:10 DOZS PER CARTON Delivery :From NANJING to AKITA Shipping Marks:V.H LAS PLAMS C/NO.1-180 Time of Shipment:Within 30 days after receipt of L/C. allowing transshipment and partial shipment. Terms of Payment:By 100% Irrevocable Letter of Credit on favor of the Sellers to be available. By sight draft to be opened and to reach China before JULY 30, 2003 and to remain valid for negotiation in China until the 15th days after the foresaid Time of Shipment. L/C must mention this contract number L/C advised by BANK OF CHINA NANJING BRANCH. TLX: 44U4K NJBC, CN. ALL banking Charges outside China (the mainland of China) are for account of the Drawee. Insurance:To be effected by Sellers for 110% of full invoice value covering F.P.A up to AKITA To be effected by the Buyers.

发票练习答案

实训:根据以下资料制作商业发票 ISSUING BANK:DAS BANK LTD.TOKYO L/C NO :9426 DATE :JUNE 15,1994 APPLICANT:DRF INTERNATIONAL FOOD CO., 26 TORIMI—CHO NISHI-PU NAGOYA 546 JAPAN BENEFICIARY:NINGBO INT PRODUCTS CO., NO .115 DONGFENG ROAD NINGBO CHINA CONTRACT NO.: NP94051 COVERING:20M/T FRESH BAMBOOSHOOTS FROM NINGBO TO NAGOYA AT CIF NAGOYA USD 1,080.00 PER M/T AND 30 M/T FRESH ASPARAGUS AT CIF NAGOYA 1,600.00 PER M/T SHIPPING MARKS:NO MARKS

答案: NINGBOINT PRODUCTS CO., NO .115 DONGFENG ROADNINGBOCHINA COMMERCIAL INVOICE ORIGINAL To: DRF INTERNATIONAL FOOD CO., Date:JUNE 10,1994 26 TORIMI—CHO NISHI-PU NAGOYA 546 JAPAN Invoice No:XXXX Contract No:NP94051 From NINGBO,CHINA to NAGOYA BY SEA Letter of Credit No.9426 NINGBO INT PRODUCTS CO., XXX

商业发票

单据名称:商业发票 帮助:商业发票 商业发票(Commercial Invoice)对外贸易中简称发票,是出口公司对国外买方开立的载有货物名称、规格、数量、单价、总金额等方面内容的清单,供国外买方凭以收货、支付货款和报关完税使用,是所装运货物的总说明。 内容 商业发票的内容一般包括: ⑴商业发票须载明“发票”(INVOICE)字样; ⑵发票编号和签发日期(NUMBER AND DATE OF ISSUE); ⑶合同或定单号码(CONTRACT NUMBER OR ORDER NUMBER); ⑷收货人名址(CONSIGNEE’S NAME AND ADDRESS); ⑸出口商名址(EXPORTER’S NAME AND ADDRESS); ⑹装运工具及起讫地点(MEANS OF TRANSPORT AND ROUTE); ⑺商品名称、规格、数量、重量(毛重、净重)等(COMMODITY,SPECIFICATIONS,QUANTITY,GROSS WEIGHT,NET WEIGHT, ETC.); ⑻包装及尺码(PACKING AND MEASUREMENT); ⑼唛头及件数(MARKS AND NUMBERS); ⑽价格及价格条件(UNIT PRICE AND PRICE TERM) ⑾总金额(TOTAL AMOUNT); ⑿出票人签字(SIGNATURE OF MAKER)等。 在信用证支付方式下,发票的内容要求应与信用证规定条款相符,还应列明信用证的开证行名称和信用证号码。在有佣金折扣的交易中,还应在发票的总值中列明扣除佣金或折扣的若干百分比。发票须有出口商正式签字方为有效。 作用 商业发票的作用有以下几方面: (1)可供进口商了解和掌握装运货物的全面情况。 (2)作为进口商记账,进口报关,海关统计和报关纳税的依据。 (3)出口商凭以发票的内容,逐笔登记入账。在货物装运前,出口商需要向海关递交商业发票,作为报关发票,海关凭以核算税金,并作为验关放行和统计的凭证之一。 (4)在不用汇票的情况下,发票可以代替汇票作为付款依据。 另外,一旦发生保险索赔时,发票可以作为货物价值的证明等。 形式 商业发票没有统一规定的格式,每个出具商业发票的单位都有自己的发票格式。虽然格式各有不同,但是,商业发票填制的项目大同小异。一般来说,商业发票应该具备以下主要内容:

国际商业发票commercialinvoice标准模板.docx

PROFORMA INVOICE Buyer: ALHUG ALTHAHBIYA CO. Farwaniya-dajij-Kuwait Waha mall-basement. P/I No.: 19PG12604 Seller: NANJING PRETTIE PLASTICS CO LTD Signing Date: 2019/12/14 Rm 108, Building B, 62 Gaoloumen, Nanjing China 210008 Signed at: Nanjing, China This contract is made by and between the Buyer and the Seller whereby the Buyer agree to buy and the Seller agree to sell the under-mentioned on the terms and conditions stated below: Packing AMOUNT No. Item No. Description COLOR Qty. Unit FOB shanghai Size Rolls (USD) Yarn height: 7 1mm ± Tuft gauge: 5/32" 1 XDPF-076122-24 Density: 60480stitches/m2 10%± 4 x 25 96 9600 m2 US$1.95 US$63,920.00 Yarn: Fibrillated Grass Army Green Dtex: PP 2200 Backing: 1 layers, Latex backing TOTAL 96 9600 m2 US$17,920.00 Deposit US$4,176.00 SAY TOTAL U.S. DOLLARS THIRTEEN THOUSAND NINE HUNDRED AND TWENTY DOLLARS ONLY. Balance payment US$9,744.00 With 10% more or less in quantity and amount allowed at the seller ’s option Marks Time of Shipment: 15-20 days after deposit received to finish production. Port of Loading: China port. Place of delivery:Kuwait. Terms of Payment: 30%T/T in advance, 70% balance before shipment. Transportation terms: Freight collect Container size: 1X 40HQ container Please sign and return one copy for our file. ***In order to avoid unnecessary loss of both parties caused by possible fraud from any third party, should you receive any notification of changing our account information, please verify the key details (including Beneficiary, Beneficiary Bank, and the last four numbers of Account Number) PREFERENTIALLY BY TELEPHONE AND OTHER INSTANT MESSENGERS. (As the mailbox might be hacked). Besides, we will send official announcement with our company signature & chop BY MAIL.*** Bank information BENEFICIARY ’S BANK: BANK OF NANJING, NANJING BRANCH SALES DEPARTMENT BANK ADD: HUAI HAI ROAD NO.50, BAIXIA DISTRICT, NANJING, JIANGSU, CHINA. BENEFICIARY: NANJING PRETTIE PLASTICS CO ., LTD. BENEFICIARY ADD: RM 108, BLOCK B, NO.62 GAOLOUMEN, XUANWU DISTRICT, NANJING, 210008, CHINA ACCOUNT NO: 01091420030006158 SWIFT CODE: NJCBCNBN Buyer: Seller: AGTFIM ALTHAHBIYA CO. NANJING PRETTIE PLASTICS CO LTD

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