实训习题-发票

实训习题-发票实训习题-发票实训习题-发票实训习题-发票编制仅供参考审核批准生效日期地址：电话：传真:邮编:实训：发票制单练习练习1根据信用证有关要求，缮制发票一份。设发票开票日期为040220。QUANTITIESANDDESCRIPTIONSAREASFOLLOWS:DESCRIPTIONQUANTITYUNITPRICEAMOUNTBALLPEN:6311000DOZS@DOZUSD121F300DOZS@DOZUSD515B400DOZS@DOZUSD66D480DOZS@DOZUSD157400DOZS@DOZUSD542BLACK600DOZS@DOZUSDBLUE1200DOZS@DOZUSDRED600DOZS@DOZUSD542B4500BAGS@BAGUSD602200DOZS@DOZUSD620560DOZS@DOZUSDROLLERPEN:886A240DOZS@DOZUSD886240DOZS@DOZUSD882BLACK400DOZS@DOZUSDBLUE400DOZS@DOZUSDRED200DOZS@DOZUSDWATERCOLOURPEN:901-12360DOZS@DOZUSD918-6360DOZS@DOZUSDTOTAL:1)5740DOZSAND4500BAGSOFBALLPENUSD2)1480DOZSOFROLLERPEN3)720DOZSOFWATERCOLOURPENASPERSALESCONTRACTNO:96FH10162)买方开来的信用证如下所示:DAOHENGBANKLTD.,HONGKONG(INCORPORATEDINHONGKONG)To:BANKOFCHINASHANGHAIPUDONGBRANCHL/CNo.:Dated:040115Amount:PLEASEADVISEBENEFICIARYTHATWEISSUEDANIRREVOCABLEDOCUMENTARYCREDITNO.DATED040115FOR(SAY.DOLLARSFOURTEENTHOUSANDONEHUNDREDANDNINEONLY)DETAILEDASFOLLOWS:Beneficiary(fullnameandaddress):Applicant(fullnameandaddress):SHANGHAIMEIHUABALLPENCO.LTD.,3601MEIHUAROADSHANGHAICHINALINKMAXINTERNATIONALCOMPANYROOM324/FHANGSAMHOUSEKINGTINCOURTSHATIN,HONGKONGPartialshipment:Transhipment:ExpiryDate:040415ALLOWEDALLOWEDLatestDateofShipment:040331ShipmentFrom:SHANGHAI,ShipmentTo:BANGKOK,THAILANDCreditavailablewithanyBankByNegotiationwithbeneficiary'sdraftfor100%oftheinvoicevalueat-------sightonissuingbankagainstthedocumentsdetailedhereinDocumentsrequired:1.(X)Signedcommercialinvoicein5foldsindicatingl/cno.andcontractno.96FH1016.2.(X)Fullset(3/3)ofcleanonboardoceanbillsofladingmadeouttoorderandblankendorsedmarked"(X)freightprepaid/()tocollect"notifytheapplicant.3.(X)Insurancepolicy/certificatein2foldsfor110%oftheinvoicevalue,showingclaimspayinchinainthecurrencyofthedraft,blankendorsedcovering(X)oceanmarinetransportation/()airtransportation/()overlandtransportationallrisks,warrisksasperCICclause.4.(X)Packinglist/weightlistin3foldsindicatingquantity/grossandnetweights.5.(X)Certificateoforiginin3folds.6.(X)Certificateofquantity/weightin3folds.7.()Certificateofqualityin3foldsissuedby()manufacturer/()beneficiary.8.()Beneficiary'scertifiedcopyoftelex/faxdispatchedtotheapplicantwithindays/hoursaftershipmentadvisinggoodsname,()nameofvessel/()flightno.,date,quantity,weightandvalueofshipment.9.()DAOHENGBANKLTD.,HONGKONG(INCORPORATEDINHONGKONG)Commodity:PENQUANTITIESANDDESCRIPTIONSASPERSALESCONTRACTNO.96FH1016PRICETERM:CIFBANGKOKAdditionalinstructions:1.Allbankingchargesoutsidetheissuingbankareforbeneficiary'saccount.2.Documentsmustbepresentedwithin15daysafterthedateofshipmentbutwithinthevalidityofthiscredit.3.Bothquantityandamount%moreorlessareallowed.SPECIALINSTRUCTION:ALLDOCUMENTSMUSTBESENTTOISSUINGBANKBYCOURIER/SPEEDPOSTINONELOT,UPONRECEIPTTHEDOCUMENTSCONFOMEDWITHTHECREDIT’STERMSANDCONDITIONS,WESHALLPAYTHEPROCEEDSASPERTHENEGOTIATINGBANK’SINSTRUCTIONS.YOURFAITHFULLYFORDAOHENGBANKLTD.,HONGKONGBRANCHJACKEYNGAUTHORIZEDSIGNATURE(S)上海美华圆珠笔有限公司SHANGHAIMEIHUABALLPENCO.LTD3601MEIHUAROADTo:LINKMAXINTERNATIONALCOMPANYROOM324/FHANGSAMHOUSEKINGTINCOURTSHATIN,HONGKONGINVOICENO:DATE:040220L/CNO:DESCPRISEOFGOODS练习2根据下列所给资料缮制发票一份。唛头号码由受益人决定。FROMBRITISHBANKOFTHEMIDDLEEAST,JEBELHUSSEIN,AMMAN,TOTHEHONGKONGANDSHANGHAIBANKINGCORPORATIONLIMITEDSHANGHAIOFFICE:6/FFUTAIANSION104HUQIUROAD.SHANGHAI，CHINABENEFICIARY:GOODFRIENDARTSANDCRAFTSIMP.&EXP.CO.301SANTIAOXIANG,CHAOZHOUAPPLICANT:INTERNATIONALTRADINGANDRE-EXPORTCO.(ZERKAFREEZONE)..,FAX:623267,TEL:630353.DCNO.:DCFJOM970603FORMOFDC:IRREVOCABLEDATEOFISSUE:20MAY,EXPIRYDATEANDPLACE:30JULY,2004DCAMOUNT:,CFRAQABA,JORDAN,MAXCRAMT:NOTEXCEEDING….AVAILABLEWITH/BY:ANYBANKBYNEGOTIATIONDRAFTSAT:ATSIGHTFORFULLINVOICEVALUE,MENTIONINGTHISDCNO.DRAWEE:ISSUINGBANKLATESTDATEOFSHIPMENT:15JULYGOODS:24000PAIRS“EVA”SLIPPERMODELDO27SIZE36-4024000PAIRS“EVA”SLIPPERMODELDO02SIZE30-35ALLIN4ASSORTEDCOLORS,LIGHTBLUE,RED,PINKANDVIOLETASPERS/C97ACX417DATED,2004DOUMENTSREQUIRED:SIGNEDINVOICESINSIXCOPIESSHOWINGTHATTHEGOODSEXPORTEDAREOFCHINESEORIGIN,THEORIG