国际商务单证填单练习

一、汇票阅读理解1.阅读理解一BILLOFEXCHANGENO.SHE01/7203DATEJUN.5，EXCHANGEFORUSD7，320.00AT×××DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PAYTOTHEORDEROFCONSTRUCTIONBANKOFCHINATHESUMOFUSDOLLARSSEVENTHOUSANDTHREEHUNDREDANDTWENTYONLY.DRAWNUNDERL/CNO.COM8722732DATEDMAY15，USSUEDBYTHESAKURABANK,LIMITEDTOTHESAKURABANK,LIMITED56NANIWA-CHO,CHUO-KU,KOBE,JAPANZHOUTEAIMPORT&EXPORTCORPORATION根据上面的汇票，找出如下所列内容开证行名称：THESAKURABANK,LIMITED信用证号码：COM87开证日期：MAY15，出票人：HUIZHOUTEAIMPORT&EXPORTCORPORATION付款人：THESAKURABANK,LIMITED56，NANIWA-CHO,CHUO-KU,KOBE,JAPAN受款人：TOTHEORDEROFCONSTRUCTIONBANKOFCHINA付款期限：见票即付（AT×××DAYSAFTERSIGHT）汇票大写金额：USDOLLARSSEVENTHOUSANDTHREEHUNDREDANDTWENTYONLY.议付时间：JUN.5，汇票号码：SHE01/72032.阅读理解二根据上面的汇票，找出如下所列内容（1）开证行名称：NATIONALCOMMERCIALBANK,THEJEDDAH(HEADOFFICE)（2）信用证号码：613M9732808（3）开证日期：Oct.02,1997（4）出票人：GUANGDONGTEXTILESIMPORT&EXPORTKNITWEARSCOMPANYLIMITED（5）付款人：NATIONALCOMMERCIALBANK,THEJEDDAH(JEDDAH,MAINBRANCH)（6）受款人：BANKOFCHINA,GUANGDONG,BRANCH（7）付款期限：PAYABLEAFTER60DAQYSFROMTHEDATEOFRECEIPTOFORIGINALDOCTSBYMCBJEDDAHLCDEPT（8）汇票大写金额：USDOLLARSTHIRTYSEVENTHOUSANDEIGHTHUNDREDONLY二汇票改错1.汇票改错一广东省华达食品有限公司按期收到香港ABC公司的信用证，请根据如下信用证内容审核并修改汇票。FROM:KWANGTUNGPROVINCIALBANK,HKTO:BANKOFCHINA,GUANGZHOUBRANCHDATEANDPLACEOFUSSUE:NOV.13,1994，CHINAIRREVOCABLEDOCUMENTARYCREDITNO.:002-10358ADVISINGBANK:BANKOFCHINA,GUANGZHOUBRANCHBENEFICIARY:GUANGDONGHUADAFOODCO.,LTD.BEIJINGROAD,GUANGZHOU,CHINAAPPLICANT:HONGKONGABCCO.3/FGUANGTEXBUILDINGTAIKOKTSUIKOWLOON,HONGKONGAMOUNT:USD14，200.00EXPIRYDATE:JAN.15，1995DEARSIRS,WEHEREBYISSUEANIRREVOCABLEDOCUMENTCREDITINYOURFAVOURWHICHISAVAILABLEBYNEGOTIATIONOFYOURDRAFTSATSIGHTDRAWNONUS,FOR100%INVOICEVALUEMARKEDASDRAWNUNDERTHISCREDTIACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:SPECIALCONDITIONS:ALLDOCUMENTSMENTIONINGTHISCREDITNUMBER.DOCUMENTSTOBEPRESENTEDWITHIN15DAYSAFTERDATEOFISSUANCEOFTRANSPORTDOCUMENTSBUTWITHINVALIDITYOFCREDIT.......BILLOFEXCHANGENO.002-10358DATEJAN.10，1995EXCHANGEFORUSD14，200.00AT15DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PAYTOTHEORDEROFKWANGTUNGPROVINCIALBANK,HKTHESUMOFUSDOLLARSFOURTEENTHOUSANDTWOHUNDRED().DRAWNUNDERTHISCREDITTOHONGKONGABCCO.3/FGUANGTEXBUILDINGTAIKOKTSUIKOWLOON,HONGKONGHONGKONGABCCO.（签名）改错：（1）汇票号码错，不是填信用证号码，应当填写商业发票号码或空白不填；（2）汇票期限错，信用证规定“YOURDRAFTSATSIGHT”,应是即期汇票，填写×××；（3）受款人昂首错，不是开证行，应是议付行或告知行“BANKOFCHINA,GUANGZHOUBRANCH”（4）汇票大写金额错，背面应加“ONLY”；（5）出票根据错，应填信用证号码，开证日期和开证行名称（6）付款人错，按照信用证规定“DRAWNONUS”，应填开证行的名称；（7）出票人错，应填受益人名BILLOFEXCHANGENO.DATEJAN.10，1995EXCHANGEFORUSD14，200.00AT×××DAYSAFTERSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PAYTOTHEORDEROFBANKOFCHINA,GUANGZHOUBRANCHTHESUMOFUSDOLLARSFOURTEENTHOUSANDTWOHUNDREDONLYDRAWNUNDERTHISCREDITNO.002-100358DATEDNOV.13，1997ISSUEDBYKWANGTUNGPROVINCIALBANK,HKTOKWANGTUNGPROVINCIALBANK,HKGUANGDONGHUADAFOODCO.,LTD.（签名）汇票改错二广东省五矿进出口公司收到沙特阿拉伯的MIGHWLLISTEELPRODUCTSCO.信用证后，如期交货，请按其开来的信用证内容审核并修改该公司制单员制作的一份汇票。TO:BANKOFCHINA,GUANGDONGFM:ARABNATIONALBANKP.O.BOX18745JEDDAHSAUDIARABIADEARSIRS,KINDLYADVISEBENEFICIARY’SM/SGUANGDONGMETALSANDMINERALSI/ECORP.5TIANHEROAD,GUANGZHOU,CHINA.OFOUROPENINGWITHYOUANIRREVOCABLEDOCUMENTARYCREDITDATEDMAR.10，INTHEIRFAVOURONBEHALFOFM/SMIGHWLLISTEELPRODUCTSCO.P.O.BOX18741JEDDAHSAUDIARABIAFORAMOUNTABOUTUSD75，683.00VALIDINCHINAUNTILMAY20，，AVAILABLEWITHYOUBYPAYMENTAGAINSTPRESENTATIONOFBENEFICIARYS’DRAFT(S)AT30DAYSAFTERB/LDATEDRAWNONOURSELVESANDMARKED“DRAWNUNDERARABNATIONALBANKCREDITNO.254LK254”.5%COMMISSIONMUSTBEDEDUCTEDFROMDRAWINGSUNDERTHISCREDIT.改错：出票条款漏了信用证号码小写金额错，应扣除5%佣金；汇票期限错，应为提单后来30天，而不是见票后30天；大写金额错，应当与小写金额一致；（扣佣后小写金额）付款人填错，应为开证行对的填写如下：F144F14411凭DrawunderARABNATIONALBANK信用证第号L/CNO.254LK254日期年月日datedMAR.10,按息付款Payablewithinterest@%perannum号码汇票金额中国广州年月日No.ExchangeforUSD71,898.85Guangzhou,China20见票后来（本汇票之副本未付）付At30DAYSAFTERB/LDATEsightofthisFIRSTofExchange(Secondofexchangebeingunpaid)PaytotheorderofBANKOFCHINA,GUANGDONG或其指定人金额thesumofUSDOLLARSSEVENTYONETHOUSANDEIGHTYHUNDREDANDNINETYEIGHTCENTSEIGHTYFIVEONLY.此致To:ARABNATIONALBANKP.O.BOX18745JEDDAHSAUDIARABIAGUANGDONGMETALSANDMINERALSI/ECORP.（签名）一、汇票填制1.汇票填制一根据如下内容，填写一份汇票。INVOICENO.:TU231ISSUINGBANK:KUWAITREALESTATEBANKL/CNO.:SP00256DATEDMAR.21，INVOICEAMOUNT:USD9,785.00BENEFICIARY:BEIJINGNATIONALNATIVEPRODUCEIMP.&EXP.CORPORATIONAPPLICANT:HAMEEDALIALTUHOOCO.,KUWAITNEGOTIATINGBANK:THEINDUSTRIAL&COMMERCIALBANKOFCHINADATEOFNEGOTIATION:APR.18，...AVAILABLEWITHYOURDRAFTATSIGHTDRAWNONUSFORTHEFULLINVOICEVALUE.ALLDRAFTSMUSTBEMARKED“DRAWNUNDERKUWAITREALESTATEBANK”.BILLOFEXCHANGENO.TU231DATEAPR.18，EXCHANGEFORUSD9,785.00AT×××SIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PPAYTOTHEORDEROFTHEINDUSTRIAL&COMMERCIALBANKOFCHINATHESUMOFUSDOLLARSNINETHOUSANDSEVENHUNDREDEIGHTYFIVEONLYDRAWNUNDERL/CNO.:SP00256DATEDMAR.21,ISSUEDBYKUWAITREALESTATEBANKTOKUWAITREALESTATEBANKBEIJINGNATIONALNATIVEPRODUCEIMP.&EXP.CORPORATION（签名）2.汇票填制二根据如下内容，填写一份汇票。WEHEREBYISSUEOURIRREVOCABLEDOCUMENTARYLETTEROFCREDITNO.45BC123DATEDJAN.02,AVAILABLEWITHUSBYPAYNENTAT30DAYSAFTERRECEIPTOFFULLSETOFDOCUMENTSATOURCOUNTERSFORACCOUNTOFSTG99,012.52INVOICENO.:NL0321ISSUINGBANK:THECHARTEREDBANKLONDON,ENGLANDBENEFICIAFY:CHINANATIONALLIGHTINDUSTRIALPRODUCTSIMP.&EXP.CORP.GUANGDONGBRANCH,NO.87THEBUND,GUANGZHOU,CHINAAPPLICANT:LONDONEXPORTCO.,LTD.P.O.BOX56387LONDON,ENGLANDNEGOTIATINGBANK:BANKOFCHINADATEOFNEGOTIATION:FEB.23，F144F14411凭DrawunderTHECHARTEREDBANKLONDON,ENGLAND信用证第号L/CNO.45BC123日期年月日datedJAN.02,按息付款Payablewithinterest@%perannum号码汇票金额中国广州年月日No.NL0321ExchangeforSTG99,012.52Guangzhou,ChinaFEB.23,见票后来（本汇票之副本未付）付At30DAYSAFTERRECEIPTOFFULLSETOFDOCUMENTSATYOURCOUNTERSsightofthisFIRSTofExchange(Secondofexchangebeingunpaid)PaytotheorderofBANKOFCHINA或其指定人金额thesumofSTGNINETYNINETHOUSANDANDTWELVEPOINTFIFTYTWOONLY此致To:THECHARTEREDBANKLONDON,ENGLANDCHINANATIONALLIGHTINDUSTRIALPRODUCTSIMP.&EXP.CORP.GUANGDONGBRANCH,（签名）3.汇票填制三根据如下内容，填写一份托收项下汇票。COVERING3,000DOZOFGARMENTSATJPY20.2PERDOZ.UNDERCONTRACTNO.:02PT744.THEBUYERSSHALLDULYACCEPTTHEDOCUMENTARYDRAFTDRAWNBYTHESELLERSAT90DAYSSIGHTUPONFIRSTPRESENTATIONANDMAKEPAYMENTONITSMATURITY.THESHIPPINGDOCUMENTSAREOTBEDELIVEREDAGAINSTPAYMENTONLY.COLLECTINGBANK:THEBANKOFTOKYO,LTD.P.O.BOX240,NAGOYA-NAKA,NAGOYA,460-91JAPANPRINCIPAL:SHANGHAIFENGHUATEXTILESI/ECORP.25GUANGDONGROAD,SHANGHAI,CHINAPPAYER:TOYOHANMANDCO.,LTD.58NISHIKI6-CHOME,NAKAKUINVOICENO.:YU25868DATEOFNEGOTIATION:APR.14,BILLOFEXCHANGENO.YU25868DATEAPR.14,EXCHANGEFORJPY60,600.00ATD/P90DAYSSIGHTOFTHISFIRSTOFEXCHANGE(SECONDOFEXCHANGEBEINGUNPAID)PPAYTOTHEORDEROFTHEBANKOFTOKYO,LTD.THESUMOFJAPANYENSIXTYTHOUSANDSIXHUNDREDONLYDRAWNUNDERCOVERING3,000DOZOFGARMENTSUNDERCONTRACTNO.:02PT744.FORCOLLECTIONTOTOYOHANMANDCO.,LTD.58NISHIKI6-CHOME,NAKAKUSHANGHAIFENGHUATEXTILESI/ECORP.（签名）一、发票阅读理解1.阅读理解一HUIZHOUTEAIMPORT&EXPORTCORPORATION6NANTANEASTROAD,HUIZHOU,GUANGDON,CHINAINVOICETOMESSERS.:INVOICENO.:SHE01/7203YAKAHUCHICO.,LTD.DATE:MAY27,NO.689NADA-KU,KOBE,L/CNO.:COM8722732JAPANCONTRACTNO.:HZT(02)003TRANSPORTDETAILS:TERMSOFPAYMENTFROMSHENZHENTOKOBEVIAHONGKONGBYSIGHTL/CBYVESSELMARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNT(USD)(USD)R.ANDD.ASPERS/CNO.:HZT(02)003RIOHAINAAPPLICANT’SREFNO.3-R.10.990D.BLACKTEA6,000KGS1.22/KGUSD7,320.00TOTAL:6,000KGSCIFKOBEUSD7,320.00FOBVALUE:USD6,620.00FREIGHTCHARGES:USD600.00INSURANCEPRMIUM:USD100.00WECERTIFYTHATTHEABOVEGOODSAREOFCHINESEORIGIN.根据上面的发票，找出如下所列内容出口商名称：HUIZHOUTEAIMPORT&EXPORTCORPORATION发票昂首人：YAKAHUCHICO.,LTD发票号码：SHE01/7203发票日期：MAY27,合同号码：HZT(02)003付款方式：BYSIGHTL/C装运港：SHENZHEN目的港：KOBE转运港：HONGKONG运送方式：BYVESSEL货品描述：BLACKTEA价格术语：CIFKOBE商品单价：USD1.22/KG总值：USD7,320.00唛头：运费：USD600.00保险费：USD600.00证明文句：WECERTIFYTHATTHEABOVEGOODSAREOFCHINESEORIGIN2.阅读理解二根据下面的发票，找出如下所列内容出票人名称：GAWENCOMPANYLIMITED,AUSTRALIA发票昂首人：JIANGXIJIANGHAIGARMENTSIMPORTANDEXPORTCO.,LTD.发票号码：GA289发票日期：20/05/合同号码：J0254信用证号码：ZJJ04LC0300135付款方式：D/PAtSight装运港：SYDNEY目的港：FUZHOU转运港：无转运运送方式：BYVESSEL运送工具名称：NorthernWIND货品名称：LEATHERGARMENTS商品编码：6210价格术语：CFRFUZHOU数量：2,350PCS总值：USD137,470.00唛头：原产国：AUSTRALIA证明文句：WECERTIFYTHATTHEGOODSAREINACCORDANCEWITHPURCHASEORDERNUMBER8803IssuerGAWENCOMPANYLIMITED,AUSTRALIACOMMERCIALINVOICEToJIANGXIJIANGHAIGARMENTSIMPORTANDEXPORTCO.,LTD.NO.25CHANGDAIROAD,NANCHANGCITY,JIANGXI,CHINANo.GA289Date20/05/TransportFROM:SYDNEY,AUSTRALIAW/T:TO:FUZHOU,CHINAVESSEL:NorthernWINDS/CNo.J0254L/CNo.ZJJ04LC0300135TermsofpaymentD/PAtSightMarksandNumbersNumberandkindofpackages:QuantityUnitpriceAmountDescriptionofgoodsLEATHERGARMENTSH.S.CODE:6210GAWENART1212/100200PCSUSD52.20USD10,440.00SYDNEYART1212/32500PCSUSD54.20USD27,100.00NO.1-160ART1213/00400PCSUSD56.40USD22,560.00ART1214/00350PCSUSD58.20USD20,370.00ART1215/00500PCSUSD62.00USD31,000.00ART1216/00400PCSUSD65.20USD26,000.00TOTAL:2,350PCSCFRFUZHOUUSD137,470.00TOTAL:USDOLLARSONEHUNDREDTHIRTYSEVENTHOUSANDFOURHUNDREDANDSEVENTTYONLY.WECERTIFYTHATTHEGOODSAREINACCORDANCEWITHPURCHASEORDERNUMBER8803.二发票改错1.发票改错一广东省华联贸易有限公司与加拿大的EEN公司成交了一笔出口交易，EEN公司按期开来信用证，华联贸易有限公司备货出运后收妥提单，立即制作好全套单证并准备交单议付，请根据如下信用证提供的内容审核并修改其中的商业发票。DOC.CREDITNUMBER:044/307587APPLICANT:EENGO.,VANCOUVER,CANADABENEFICIARY:GUANGDONGHUALIANTRADINGCORPORATION60HUHAIROADGUANGZHOU,CHINAAMOUNTCURRENCY:USD5,256.00AVAILABLEWITH/BY:FREELYNEGOTIABLEATANYBANKBYNEGOTIATIONLOADINGINCHARGE:CHINAFORTRANSPORTTO:VANCOUVERVIAHONGKONGLATESTDATEOFSHIPMENT:01DESCRTPTIONOFGOODS:2,920YDSOF100PCTCOTTONDENIM-8OZ-ROPEDYEDINDIGO(CT-121)DOUBLEP/SHRUNKRESIDUALAHRINKAGENOTMORETHAN3-4PCT82×50/14S×14S-WIDTH:58/59’ATUSD1.80/YDASPERPURCHASEORDERNO.FAB10-0087/01-02,CIFVANCOUVERDOCUMENTSREQUIRED:+SIGNEDCOMMERCIALINVOICEINTRIPLICATE改错：1.受益人名称漏打“N”应为：GUANGDONGHUALIANTRADINGCORPORATION2.信用证号码错了，应为044/3075873.运送路线应注明经香港装船到温哥华4.数量应为：2,920YARDS5.单价漏打价格术语：CIFVANCOUVER6.总价应为：USDOLLARSFIVETHOUSANDTWOHUNDREDFIFTYSIXONLY.7.最后应按信用证规定签章GUANGDONGHUALIANTRADINGCORPORATION60HUHAIROAD,GUANGZHOU,CHINAINVOICETOMESSERS.:EENCO.,INVOICENO.:SHE01/7203VANCOUVER,CANADADATE:JAN.28,,L/CNO.:044/387587P.O.NO.:FAB10-0087/01-02SHIPPEDFROMGUANGZHOUTOVANCOUVERVIAHONGKONGMARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNT(USD)(USD)GOLDTRONGARMENTSSDNBHDPONO..FAB10-0087/01-02COLOR:INDIGOR/NO.:1-4,6-362,928YARDSUSD1.80/YARDUSD5,256.00100PCTCOTTONDENIM-8OZ-ROPEDYEDINDIGO(CT-121)DOUBLEP/SHRUNKRESIDUALAHRINKAGENOTMORETHAN3-4PCT82×50/14S×14S-WIDTH:58/59’ASPERPURCHASEORDERNO.FAB10-0087/01-02CIFVANCOUVERTOTAL:USDOLLARSFIVETHOUSANDTWOHUNDREDFIFTYSIXONLY.GUANGDONGHUALIANTRADINGCORPORATION60HUHAIROAD,GUANGZHOU,CHINA（受益人签章）发票改错二天津体育用品进出口公司向日本的TokyoKeyboardDistributer出口一批足球，该公司在货品出运后立即着手制单结汇，请根据如下的信用证内容审核并修改其制作的商业发票。NameofIssuingBank:TheMitsuiBankLtd.,Tokyo,15Marunouche3-chomePlaceanddateofissue:Mar.3,1999,Tokyo,Japan.To:TianjinSportingGoodsImp.&Exp.Corp.68YantaiStreet,Tianjin,ChinaThisCreditisadvisedthroughBankofChina,50YantaiStreet,Tianjing,China.DearSirs,ByorderandforaccountofTokyoKeyboardDistributer,12-14Monmachi3-Chome,Tokyo,Japan.WeherebyissueanIrrevocableDocumentaryCreditNo.901026forUSD5,600.00(sayUSdollarsfivethousandsixhundredonly)toexpireonJun,30,1999inChinaavailablewithanybankinChinabynegotiationagainstbeneficiary’sdraft(s)atsightdrawnonusandthedocumentsdetailedherein,markedwith“×”×CommercialInvoiceintriplicatevisaedbythechamberofcommercecertifyinggoodsorigin.×Fullset2/2originalscleanonboardmarineBillsofLadingmadeouttoorderandblankendorsedmarkedfreightprepaidnotifyingTokyoKeyboardDistributer,12-14Monmachi3-Chome,Tokyo,Japan.×PackingListintriplicate.×CertificateofOrigininChina.×InsurancePolicyorCertificatecoveringAllRisksandWarRiskfor110%oftheinvoicevaluestipulatingclaim,ifany,tobepayableincurrencyofthedraft.×CertificateofWeightintriplicate.×CertificateofAnalysisintriplicateEvidencingshipmentof1,600PCSGBW32PFootballUSD3.5/PCCIFTokyoASPERS/CNO.TSG0215.ShippingMarks:TTK/TOKYO/NO.1-520ShipmentfromTianjinporttoTokyonotlaterthanJun.16,1999.Partialshipment:allowedTransshipment:notallowedDocumentstobepresentedwithin15daysafterthedateofthetransportdocumentsbutwithinthevalidityofthecredit.Weherebyengagewithdrawersand/orbonafideholdersthatdraftsdrawnandnegotiatedinconformitywiththetermsofCreditwillbefullyhonoredonpresentation.Instructionstotheadvisingbank:PleaseadvisetheCredittothebeneficiary:ThenumberandtheedateoftheCreditmustbequotedonalldocumentsrequired.Pleaseacknowledgereceipt.Reimbursement:ThenegotiatingbankisauthorizedtoclaimreimbursementonTheMutsuiBankLtd.,NewYorkbytelex.Alldraftsanddocumentsmustbesenttousbyairmail.TIANJINSPORTINGGOODSIMP.&EXP.CORP68YANTAISTREET,TIANJIN,CHINACOMMERCIALINVOICETOMESSERS.:TOKYOKEYBOARDDISTRIBUTER,INVOICENO.:TS9901212-14MONMACHI3-CHOME,INVOICEDATE:JUN.12,1999TOKYO,JAPANL/CNO.:901026S/CNO.:TSG0205TRANSPORTDETAILS:FROMTIANJINPORTTOYOKYOBYVESSELMARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNTTTKGBW32PFOOTBALL1,600PCSUSD3.5/PCUSD5,600.00TOKYOCIFTOKYONO.1-520TOTAL:USDOLLARSFIVETHOUSANDSIXHUNDREDONLY.DATEOFL/C:MAR.3,1999GOODSORIGIN:CHINATIANJINSPORTINGGOODSIMP.&EXP.CORP68YANTAISTREET,TIANJIN,CHINA（受益人签章）商会签章改错：1.漏打单据名称“COMMERCIALINVOICE”2.漏打开证日期：DATEOFL/C:MAR.3,19993.成交确认书号码错，应为TSG02154.唛头错：5.单价漏价格术语：CIFTOKYO6.漏货品原产地：GOODSORIGIN:CHINA7.漏商会签章三、发票填制1.发票填制一根据有关信用证条款和参照资料缮制发票。A.信用证有关条款Issuingbank:THESAKURABANK,LIMITED56,NANIWA-CHO,CHUO-KU,KOBE,JAPAN20/documentarycreditnumber:KUW2584731c/dateofissue:May15,31d/dateandplaceofexpiry:June30,beneficiaries’country50/applicant:MOMOCO.,LTD.NO.215NADA-KU,KOBE,JAPAN59/beneficiary:HUNANTEAIMPORT&EXPORTCORPORATION32/currencycodeamount:USD26,640.0039a/percentcreditamttolerance:05/0541d/availablewith...by...:AnybankinChinabynegotiation45a/descriptionofgoodsand/orservices:AsperS/CNo.HNT(04)021Applicant’sRefNo.3-119012,000kgsPu-erhteaatUSD2.22perkgCIFKobePacked:in50kgspercartons46a/documentsrequired:+commercialinvoiceinoneoriginalplus6copies,showingthatthegoodsexportedareofChineseOrigin,allofwhichmustbemanuallysigned,47a/additionalconditions:+alldocumentsrequiredunderthiscreditmustmentionthisL/Cnumberandtheissuingbankname.B.参照资料6月12日装“FENGQINGV.25”从广州出运。唛头自行设计。发票号码：HT-04-28931简要提示：本题是考察按照SWIFT原则格式信用证制作事业发票。注意要点：1.读懂本证英文内容，找出制单材料。2.发票内须注明信用证的证明文句。3.按信用证的附加条款规定注明信用证号码和开证行名称。4.唛头可由卖方自行设计，原则唛头的设计由4行构成，每行不超过17个英文字母，第一栏为收货人简称，第二栏为目的港，第三栏为参照号（例如合同号等），第四栏为件号。5.商业发票的号码由出口公司按习惯编排，一般以公司开头大写字母加年份和序列号编排。湖南茶叶进出口公司HUNANTEAIMPORT&EXPORTCORPORATIONWUYIROAD,CHANGSHA,CHINA商业发票COMMERCIALINVOICEORIGINALMessrs..:INVOICENO.:INVOICEDATE:,L/CNO.:L/CDATE:S/CNO.:Exporter:Transportdetails:Termsofpayment:MARKS&NOS.DESCRIPTIONQUANTITYUNITPRICEAMOUNT2.发票填制二根据有关信用证条款和参照资料缮制发票。A.信用证有关条款WeherebyestablishourIrrevocableDocumentaryCreditNo.MANL030850datedAUG.25,byorderandforaccountofMRISSINAGARMENTSINC.(8/FEXECUTIVEBLDG.CENTERGILPUYATCORMAKATIAVE.MAKATICITYPHILIPPINES)infavorofCHINATEXTILESIMPORTANDEXPORTCORP.(8DONG’ANROAD,BEIJING,CHINA)fortheamountofUSD179,700.00availablebyyourmanuallysignedDraftsdrawnonusatsightforfullinvoicevalue.Coveringthefollowinggoods:CIFMANILA,DISCOUNTOF5%DEDUCTED54,000YARDS100PCTCOTTONDARKNAVYDENIM,12OZ.CTW0945USD2.75PERYARD12,000YARDS100PCTCOTTONINDIGOBLACKDENIM,11OZ.CTW0939USD2.60PERYARDASPERPROFORMAINVOICENOS.PI-187/DATEDAUG.8,ACCOMPANIEDBYTHEFOLLOWINGDOCUMENTS:+SINGEDCOMMERCIALINVOICEINQUADRUPLICATEINDICATINGL/CNUMBERANDTOTALNUMBEROFPACKAGES.B.参照资料INVOICENO.MM024DATEDSEP.10，SHIPPINGMARKS:M.G.IMANITANO.1-795TOTALPACKAGES:DARKNABYDENIM466ROLLSINDIGOBLACKDENIM329ROLLSTOTAL795ROLLSSHIPPEDPERS.S.“MAYOR”V.36FROMDALIANTOMANILAONSEP.8,简要提示：本题是考察按照非原则格式制作商业发票。注意要点：1.读懂本证英文内容，找出制单材料。2.折扣的计算和扣除措施。3.发票内应注明信用证号码和总件数。中国纺织品进出口公司CHINATEXTILESIMPORT&EXPORTCORP.8DONG’ANROAD,BEIJING,CHINA商业发票COMMERCIALINVOICEORIGINALMessrs..:INVOICENO.:INVOICEDATE:,L/CNO.:L/CDATE:S/CNO.