(完整版)3商业发票要点

1、实训 3：发票应知应会：发票（INVOIC巳是进出口贸易结算中使用的最主要的单据之一，我国进出口贸易中使用的发票主要有商业发票（ COMMERCIAL INVOICE海关发票（CUSTOMS INVOICE形式发 票（PROFORMA INVOICE、领事发票（ CONSULAR INVOICE 及厂商发票 （MANUFACTURERS INVOICE）等。商业发票是出口商对所装运货物的情况进行的详细描述， 并凭以向买方收取货款的一种 价目总清单，是全套进出口单据的核心。使进口商对货物的品名、规格、单价、数量、总价 等能够有一个全面的了解， 并凭以对货物进行验收与核对。 同时， 商业发票也是进

2、出口商记 帐、收付汇、进出口报关及海关统计的依据。 在不需要出具汇票时，还可以作为买方支付货 款的依据。海关发票是根据某些国海关的规定，由出口商填制的供进口商凭以报关用的特定格式 的发票。同时也供进口国海关核定货物原产地国，以采取不同的国别政策。形式发票是出口商向进口商发出的有关货物名称、规格、单价等内容的非正式的参考 性发票，供进口商申请进口批汇之用。它只能算是一种简式合同，不能用于托收和议付。领事发票是拉美、菲律宾等国为了解进口货物的原产地、货物有无倾销等情况而规定 的，由进口国驻出口国领事签证的发票， 作为征收进口关税的前提， 同时也作为领事馆的经 费来源。厂商发票是进口国为确定出口商有

3、无倾销行为，以及为了进行海关估价、核税和征收 反倾销税， 而由出口货物的制造厂商所出具的， 以本国货币计算的， 用来证明出口国国内市 场出厂价的发票。制单要点 商业发票一般无统一格式，由出口商自行设计，但内容必须要符合信用证或合同的要 求。其基本内容及制单要点如下：1） 出口商名称及地址：信用证中一般表示为“BENEFICIARY XXX。通常出口商名称及地址都已事先印好。2） 单据名称：商业发票上应明确标明“INVOICE”（发票）或“ COMMERCIAN VOICE”（商业 发票）字样。3）发票抬头（TO:）：除信用证有其他要求之外，发票抬头一般缮制为开证申请人（APPLICANT 信用

4、证中一般表示为“ FOR ACCOUNT OXXX ”或“ TO THEORDER OFXXX ”中“ XXX ” 部分。4）发票号码（INVOICE NO.）:发票号码一般由出口商按统一规律自定。5） 发票日期（INVOICE DATE：发票日期最好不要晚于提单的出具日期。根据UCP 500发票出具日期可以早于信用证开立日期，但必须在信用证及UCP500惯例规定的期限内提交。6）合同及信用证号码（ S/C NO.， L/C NO. ）：根据实际填写。7） 装运港和目的港：一般只简单地表明运输路线及运输方式，如FROMXX TO XX BYSEA/AIR。8）唛头（SHIPPINGMARKS：

5、 一般由卖方自行设计，但若合同或信用证规定了唛头，则须按 规定。若无唛头，应注明 N/M9） 货物描述（DESCRIPTION：必须与信用证中的货物描述（DESCRIPTION OF GOODS完全DATE: OCT.21,2004S/C NO.: 03HL21401一致，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。 但有时信用证货物描述的表述非常简单，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。10） 数量（QUANTITY：按合同标明装运货物数量，必须标明数量单位如PIECE SET KG 或 METER等o11） 单价（UNIT PRICB、总价（

6、AMOUNT对应不同货物标明相应单价，注意货币单位及数 量单位。总价即实际发货金额，应与信用证规定一致，同时还应注明贸易术语12） 签字盖章：若信用证要求SIGNED INVOICE就要求出口商签字或加盖图章。否则按UCP500的规定，发票可不需签章。13）其他：有些国家对商业发票有特殊要求，如必须在商业发票上注明船名、重量、“无木制包装”等字样，需根据具体业务及信用证要求具体对待。发票的参考样式如下所示：江苏和泰股份有限公司JIANGSU HOTI Y CORPOARATIONHOTIY BUILDING , 50 ZHONGSHAN. , NANJING , CHINACOMMERCIAL

7、 INVOICETO:NO.: A2400A/98JYSK CHANALEF SILK A/SBRIGHT BUILDING 14, SKOVSGERD DK-9990 BROVET.DENMARKL/C NO.: 202-612-1068MARKS & NO.SDESCRIPTIONSQUANTITIESUNIT PRICEAMOUNTCIF COPENHAGENJYSKX MAS DECORATIONSCOPENHAGEN2-A15261250 BOXESUSD4.15/BOXUSD1,037.50A2400A/982-A15261-140 BOXESUSD6.45/BOXUSD258.0

8、01-72-A15261-223 BOXESUSD6.45/BOXUSD148.35TOTAL:313BOXESUSD1443.85FROM _SHANGHAITOCOPENHAGEN _SAY US DOLLARS ONE THOUSAND FOUR HUNDRED AND TORTY THREE POINT EIGHT FIVE ONLY江苏和泰股份有限公司JIANGSU HOTIYCORPOARATION海关发票的缮制海关发票的内容除了与商业发票类同的项目外，它主要是证明商品的成本价和生产国。 各国、 各地区都有自己不同的格式和名称， 但是目前很多国家正在逐渐减少使用， 而且由于 各国海

9、关规定的不同， 其填制要求也有区别。 若缮制有误则会影响出口。 现以加拿大海关发 票为例加以介绍。加拿大海关发票要求各栏均需填满，不能留空，其主要内容有：1 )卖方名址 (VENDOR：) 发货人名称及地址，或信用证的受益人。2 )装船日期( DATEOFDIRECTSHIPMENTTO CANAD)A : 实际装运日期，即提单的签单日期。3 )其他参考项目( OTHER REFERENCE INCLUDE PURCHASSERORDER NO). 有关合同、订单及商业发票的号码。4)收货人名址( CONSIGNEE S NAME AND ADDRES)S 货物运交的最后收货人的名称和地址。5

10、)买方名址( PURCHASERS NAME AND ADDRES)S若合同买方与第 4栏的收货人为同一人，则填“ THE SAME AS 4 CONSIGNEE ,若 不同，则应详细填写。6)转运国( COUNTRY OF TRANSSHIPME)NT即货物运输途中中转转船的地点，若不转船，则填“N/A”( APPLICABLE)7)原产地国别( COUNTRY OF ORIGN OF GOO)DS 发票上所列货物的产地国即 CHINA8)直接运往加拿大的运输方式及起运地点 (TRANSPORTATIOGNIVE MODEANDPLACEOFDIRECTSHIMENT TO CANAD)A

11、只要货物不在国外加工，不论是否转船，均填起运地、目的地名称及所用运输工 具。如 FROM SHANGHAI TO MONTREAL BY VESSEL9)贸易条件和支付方式( CONDITION OF SALES AND TERMS OF PAYME)NT即交货的价格术语和支付方式。如CFR MONTREAL BY L/C AT SIGHT10)结算用货币( CURRENCY OF SETTLEME)NT 即支付货币，应与商业发票一致。11)17)件数(NO. OF PACKAGE)商品描述(SPECIFICATION OF COMMODITIES 数量(QUANTITY、单价(UNIT PR

12、ICE)、总金额(TOTAL、总重量(TOTAL WEIGH)发票 总金额(INVOICE TOTAL):按商业发票描述的内容填写。18) 若前述17项均已在商业发票中，则第18栏中打，并在其后填上商业发票号码。19) 出口商名址：若与第一栏为同一人，则填SAME AS 1 VENDOR若不同，则应详细填写。20) 出口单位负责人名址：发票缮制人员或负责人的手签名称。21) 当局规定( DEPARTMENT RULIN)G: 加拿大海关方面的某些管理条例。从第2325栏各项目若不适用时，在第22栏中打V。若第 23栏已包括在 17栏中，则填合适的金额，若有一项无法填时，则打“N/A”若第 24

13、栏不包括在 17栏中，按实际数额填，若某些项目不适用时，则打“N/A”第 25 栏一般贸易不适用，填“ N/A”加拿大海关发发票的格式如下所示：Revenue CanadaCANADA CUSTOMS INVOIE4.c on sig nee(Name and Address)8.Transportation:Gave Mode and Place of Direct Shipment to Canada9.Co nditi ons of Sale and Terms of Payme nt10.Currency of Settlement11.No.12.Specification of C

14、ommodities(Kindof Packages, Marks and Numbers,of PkgsGen eral Descriptio n and Characteristics, i.e. Grade, Quality)13.Qua ntity (State Unit)Selling Price14.Unit Price15.Total16.Total weight17.In voice TotalNetGross19.Exporter Name and Address(If other tha n Ven dor)20.Origi nator(Name and Address)2

15、1.Departme ntal Ruli ng(if applicable)22.If fields 23 to 25 are not applicable, check this box23.If in cluded in field 17 in dicate amo unt:(i) Transportation charges, expenses and in sura nee from the place of direct shipme nt to Can ada$ _(ii)Costs for construction,erection andassembly incurred af

16、ter importation into Canada$ _(iii) Export pack ing$ _24.If not in cluded in field 17 in dicate amo unt:(i)Tra nsportatio n charges, expe nses andin sura nee to the place of direct shipme nt toCanada$ _(ii)Amo unt forcommissi onsother tha nbuyingcommissi ons$ _(iii) Export pack ing$ _25. Check(if ap

17、plicable):(i) Royalty payme nts or subseque nt proceedsare paid or payable by the purchaser(ii)The purchaser has supplied goods or services for use in the production of these goodsn2.3.Other References(lnclude Purchaser s Order No.)5.PurchaserName and Address(If other tha n Con sig nee)6.Co un try o

18、f Tran sshipme nt7.Country of Origin of GoodsrFSHIPMENT INCLUDES GOODS OFDIFFERENT ORIGINSENTER ORIGINS AGAINST ITEMS IN 1218.If any fields 1 to 17 are in cluded on an attached commercial inv oice, check this boxCommercial In voice No.Revenue CanadaCANADA CUSTOMS INVOIE实训练习练习1根据所给销售合同制作商业发票。注该批货最终运往

19、法国马赛港。SALES CONFIRMATION NO.: 03CAN-1108DATE: NOV.08, 2004THE SELLER JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD.80 ZHONGSHAN ROAD, NANJING, CHINAFAX:86TEL: 86HE BUYER:SHEMSY NEGOCE ID CORP.75 ROUTE 96570 DARDILLY, FRANCEFAX :33-56-12345678 TEL: 33-56-12345678BUYER S ORDE

20、R NO.:FE021GTHIS SALESCONFIRMATIOIS HEREBWUTUALLCONFIRMEDTERMSNDCONDITIONSREAS FOLLOWS:NAME OF GOODS AND SPECIFICATIONSQTYUNIT PRICEAMOUNTLEATHER BAGSFOB SHANGHAIITEM NO. SL1001000PCSUSD2.00/PCUSD2000.00ITEM NO. SG1202000PCSUSD1.50/PCUSD3000.00ITEM NO. SF2003000PCSUSD3.00/PCUSD9000.00TOTAL6000PCSUSD

21、14000.00SAY US DALLARS FOURTEEN THOUSAND ONLYPACKING: AS PER BUYERS DEMANDSSHIPPING MARKS: AS PER BUYERS DEMANDSSHIPMENT: X TO BE MADE (45 DAYS BY SEA AFTER RECEIVED 30% T/TPAYMENT FROMCHINA PORTTO (AS BUYER S DEMANDSPARTIAL SHIPMENTSKND TRANSHIPMENT TO BE ALLOWED.PAYMENT: X 30% T/T IN DEPOSIT, 70%

22、D/P AT SIGHTINSURANCE: TO BE EFFECTED BY THE SELLER FOR () % OF INVOICE VALUE TOCOVER () RISK AND WAR RISK UPTP () AS PER THE OCEANMARINECARGOCLAUSEANDWARISK CLAUSEOFTHEPEOPLE S INSURANCECOMPANY OF CHINA X TO BE EFFECTED BY THE BUYERSELLER :JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD.BUYER: SHEMSY N

23、EGOCE ID CORP.JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD.80 ZHONGSHAN ROAD, NANJING, CHINA练习 2 根据信用证有关要求，缮制发票一份。设发票开票日期为1) QUANTITIES AND DESCRIPTIONS ARE AS FOLLOWS:040220。DESCRIPTION QUANTITY UNIT PRICE AMOUNT6311000 DOZS USD0.84/DOZUSD 840.00121F300 DOZSUSD5.00/DOZUSD 1500.00515B400 DOZSUSD2.84/

24、DOZUSD 1136.0066D480 DOZSUSD1.86/DOZUSD 892.80157400 DOZSUSD2.50/DOZUSD 1000.00BALL PEN:542 BLACKBLUERED600 DOZS USD0.50/DOZUSD0.50/DOZUSD0.50/DOZUSD 300.00542B1200 DOZSUSD 600.00600 DOZS4500 BAGSUSD0.15/BAGUSD 300.00USD 675.00901-12918-6USD 1317.60USD 853.20(INCORPORA TED IN HONGKONG)11 QUEENS ROAD

25、,CENTRAL,WATER COLOUR PEN360 DOZS USD3.66/DOZ360 DOZS USD2.37/DOZTOTAL: 1) 5740 DOZS AND 4500 BAGS OF BALL PEN USD 14109.402) 1480 DOZS OF ROLLER PEN3) 720 DOZS OF WATER COLOUR PENAS PER SALES CONTRACT NO: 96FH10162）买方开来的信用证如下所示HONGKONG TEL:00852-28123334TELEX:22333 DHBHK HXSWIFT:DHBLHKXXXXTo: BANK

26、OF CHINA SHANGHAI PUDONG BRANCH L/C No.: 16441688Dated: 040115Amount， USD14109 00FAI 1 IUU1 II. 01/ 1 * 1 1 . WPLEASE 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

27、 FOLLOWS:Ben eficiary(full n ame and address):Applica nt(full n ame and address):602200 DOZS620560 DOZSROLLER PEN:USD3.60/DOZUSD0.70/DOZUSD 720.00USD 392.00886A240 DOZS USD3.95/DOZ USD 948.00886240 DOZS USD3.27/DOZ USD 784.80882 BLACK 400 DOZS USD1.85/DOZ USD 740.00BLUE400 DOZS USD1.85/DOZRED200 DOZ

28、S USD1.85/DOZUSD 740.00USD 370.00SHANGHAI MEIHUA BALL PEN CO.LTD., 3601MEIHUA ROAD SHANGHAI CHINALINKMAX INTERNATIONAL COMPANYROOM 3 24/F HANG SAM HOUSE KING TINCOURT SHATIN, HONGKONGPartial shipme nt:Tran shipme nt:Expiry Date: 040415Latest Date of Shipme nt: 040331ALLOWEDALLOWEDShipme nt From: SHA

29、NGHAI, CHINAShipme nt To: BANGKOK, THAILANDCredit available with any Bank By Negotiatio nwith beneficiarys draft for100% of the invoice value at- sight on issuing bankaga inst the docume nts detailed here inDocume nts required:1. (X)Sig ned commercial in voice in5folds in dicati ng l/c no. and con t

30、ract no. 96FH1016.2. (X)Full set (3/3) of clea n on board ocea n bills of ladi ng made out to order and bla nk en dorsedmarked ( X )freight prepaid / () to collect no tify the applica nt.3. (X)I nsura nee policy/certificate in2 folds for 110% of the in voice value,show ing claimspay in china in the

31、currency of the draft, blank endorsed covering ( X ) ocean marine tran sportati on / () air tran sportati on/ () overla nd tran sportati on all risks, war risks asper CIC clause.4. (X)Pack ing list/weight list in3folds in dicat ing qua ntity/gross and net weights.5. (X)Certificate of origin in_3_fol

32、ds.6. (X)Certificate of qua ntity/weight in3folds.7.() Certificate of quality in3folds issued by () manu facturer / () ben eficiary.8.() Ben eficiarys certified copy of telex/fax dispatched to the applica nt with indays/hours after shipment advising goods name,( ) name of vessel / ( ) flight no., da

33、te, qua ntity, weight and value of shipme nt.9.()二M冷鏈血比盘憑厘诃它(INCORPORATED IN HONGKONG)11 QUEENS ROAD,CENTRAL,HONGKONG TEL:00852-28123334TELEX:22333 DHBHK HXSWIFT:DHBLHKXXXXCommodity:PENQUANTITIES AND DESCRIPTIONS AS PER SALES CONTRACT NO. 96FH1016PRICE TERM: CIF BANGKOK, THAILANDAdditi onal in struc

34、t ions:1.All banking charges outside the issu ing bank are for ben eficiarys acco unt.2.Docume nts must be prese nted with in _15 days after the date of shipme nt butwithin the validity of this credit.3.Both qua ntity and amount _% more or less are allowed.SPECIAL INSTRUCTION:ALL DOCUMENTS MUST BE S

35、ENT TO ISSUING BANK BY COURIER/SPEED POST IN ONE LOT, UPON RECEIPT THE DOCU MENTS CONFOMED WITH THE CREDIT S TERMS AND CONDITIONS, WE SHALL PAY THE PROCEEDS AS PER THE NEGOTIATING BANK S INSTRUCTIONS.YOUR FAITHFULL YFOR DAO HENG BANK LTD., HONGKONG BRANCHJACKEY NGAUTHORIZED SIGNATURE(S)EXCEPT SO FAR

36、 AS OTHERWISE EXPRESSLY STA TED, THIS DOCUMENTARY CREDIT IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE 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 W

37、ITH THE TERMS OF THIS CRDIT WILL BE DULY HONOURED ON PRESENTA TION.上海美华圆珠笔有限公司SHANGHAI MEIHUA BALL PEN CO. LTD3601 MEIHUA ROAD, SHANGHAI ,CHINAP.O.BOX练习 3 根据下列所给资料缮制发票一份。唛头号码由受益人决定。FROM BRITISH BANK OF THE MIDDLE EAST,JEBEL HUSSEIN, AMMAN, JORDAN. TO THE HONG KONG AND SHANGHAI BANKING CORPORATION LI

38、MITED. SHANGHAI OFFICE: 6/F FU TAIANSION 104 HUQIU ROAD. SHANGHAI， 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). 1147.AMMAN-JORDAN.,FAX:623267,TEL:630353.DC NO.: DCFJOM97

39、0603FORM OF DC: IRREVOCABLEDATE OF ISSUE: 20 MAY,2004EXPIRY 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 DAT

40、E OF SHIPMENT: 15 JULY 2004GOODS: 24000 PAIRS“EVA” 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 COPIESSHOWINGTHATTHEGOODSEXPORTEDAREOFC

41、HINESEORIGIN, THEORIGINAL INVOICE IS TO BE DULYCERTIFIED BY THE CHINACOUNCILFORTHE PROMOTION OF INTERNATIONAL TRADE.ADDITIONAL CONDITIONS:1)“MADE IN CHINA” MUST BE STICKED ON EACH PAIR AND THE RELATIVE INVOICES MUST CERTIFY TO THIS EFFECT.2)INVOICES MUST CERTIFY THAT THE CARTON SIZE ASSORTMENT IS AS

42、 FOLLOWS:FOR SIZE 36-40:36/6,37/12,38/15,39/15,40/12,EQUAL 60 PAIRS.FOR SIZE 30-35:30/8,31/8,32/10,33/10,34/12,35/12,EQUAL 60PAIRS.3)ALL DOCUMENTS REQUIRED UNDER THIS DOCUMENTARY CREDIT SHOULD BE ISSUED IN ARABIC AND/OR ENGLISH.4)ALL DOCUMENTS REQUIRED UNDER THIS DOCUMENTARY CREDIT MUST MENTIONTHIS

43、DC NUMBER AND THE ISSUING BANK NAME.好友工艺品进出口公司GOOD FRIEND ARTS AND CRAFTS IMP. & EXP. CO.301 SAN TIAO XIANG , CHAOZHOU, GUANGDONG, CHINA6V CORDLESS DRILL-TT21070PCSUSD28.00练习 4 根据下列提供资料，填制加拿大海关发票一份。商品的有关资料如下 :ALL THE GOODS ARE PACKAGED IN 728 CTNS , AND NET WEIGHT IS 17760KGS,GROSS WEIGHT IS 18890KG

44、S, PAYMENT BY L/C 45DAYS SIGHT， PURCHASESRORDERNO.：TIANTANG2381，L/C NO.：NKB210C8，THEGOODSARESHIPPED ON 04.5.2.该批商品的发票如下 :CHINA TIANTANG INTERNATIONAL TECHNICAL I/E CORP.14 TIANTANG VILLAGE ， NANJING ， CHINAINVOICEMESSERS ： NO. : A123ABC TOOLS TRADE CO. LTD. DATE: MAY 9,20043/17 SUN BUILDING ， SHEARS

45、ON CAMBRIDGE TORONTO ,CANADAFROM SHANG TO TORONTO BY SEAMARKS DESCRIPTION OF GOODS QUANTITY UNIT PRICE AMOUNT ABC 6V CORDLESS DRILL-TT1 798PCS USD10.50 USD8,379.00 34KL-BRevenue CanadaCANADA CUSTOMS INVOIEUSD29,960.001-728CIF TORONTOTOTAL:1,868PCSUSD38,339.00CHINA TIANTANG INTERNATIONALTECHNICAL I/E CORP.张三1. Vendor(Name and Address)2.Date of Direct Shipme nt to Can ada3.Other References