《进出口业务》课件-商业发票的内涵与制作

IMPORTANDEXPORTBUSINESSThespecificcontentsinclude:Tradingofimportandexportcommoditiesandtradingmethods.商业发票的内涵及制作ConnotationandproductionofCommercialInvoice为保证安全收汇，出口商必须根据信用证的规定审核各类单据，以达到“单证相符、单单相符”的要求。出口商应严格按照来证规定办理，不得疏漏遗缺。商业发票的内涵及制作情景导入兴盛贸易有限公司的外贸业务员小王与美国爱美丽公司的业务员Sally经过交易磋商，就1700箱蘑菇罐头（CANNEDMUSHROOMS）签订了进出口贸易合同双方约定用CIF贸易术语成交。备货后，小王开始制作商业发票。商业发票(CommercialInvoice)，简称发票（Invoice），是卖方向买方开具的载有交易货物名称、数量、价格等内容的总清单，是装运货物的总说明。它是全套单据的中心,是进出口贸易结算中使用的最主要的单据之一。商业发票的含义商业发票作为重要的结汇单据之一，作用主要有以下几个方面：商业发票的作用发票是卖方交易的证明文件01发票是进出口商各自记账的依据02发票是报关、清关及纳税的凭证03发票是进口商验收货物的依据04发票是整套单据的中心以及单据填制和审核的依据05发票可代替汇票，作为付款依据06XINGSHENGCO.,LTD.ROOM15,GLOBALPLAZA,HUACHENGROAD.TIANHEDISTRICT,GUANGZHOU,CHINACOMMERCIALINVOICETo:EMILYIMPORTANDEXPORTTRADINGCO.,LTD.RIVERBUILDING,50THSTREET,NEWYORKCITY,USAInvoiceNo.:InvoiceDate:S/CNo.:S/CDate:To:XSEMCL15AUGUST15,202003TG28711JULY30,2020NEWYORKFrom:GUANGZHOUMarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountEMILY03TG28711NEWYORKC/NO.1-1700ONETHOUSANDSEVENHUNDREDCANNEDMUSHROOMSSpecification：24TINSX425GRAMS1700CTNSUSD8.00TOTAL:1700CTNSUSD13600.00SAYTOTAL:USDTWENTY-FOURTHOUSANDANDTHREEHUNDREDONLYXINGSHENGCO.,LTD.FRANKCIFNEWYORKUSD13600.00L/CNO:09EW0531商业发票的制作-样单出票人的名称和地址（Issure）01发票抬头人名称与地址（To：）02出票人收货人名称、地址相关日期和号码运输情况商品信息出票人签名盖章XINGSHENGCO.,LTD.ROOM15,GLOBALPLAZA,HUACHENGROAD.TIANHEDISTRICT,GUANGZHOU,CHINACOMMERCIALINVOICETo:EMILYIMPORTANDEXPORTTRADINGCO.,LTD.RIVERBUILDING,50THSTREET,NEWYORKCITY,USAInvoiceNo.:InvoiceDate:S/CNo.:S/CDate:To:XSEMCL15AUGUST15,202003TG28711JULY30,2020NEWYORKFrom:GUANGZHOUMarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountEMILY03TG28711NEWYORKC/NO.1-1700ONETHOUSANDSEVENHUNDREDCANNEDMUSHROOMSSpecification：24TINSX425GRAMS1700CTNSUSD8.00TOTAL:1700CTNSUSD13600.00SAYTOTAL:USDTWENTY-FOURTHOUSANDANDTHREEHUNDREDONLYXINGSHENGCO.,LTD.FRANKCIFNEWYORKUSD13600.00L/CNO:09EW0531商业发票的制作-样单发票号码和日期（InvoiceNo.andDate）03合同号码和日期（S/CNo.andDate）04信用证号码（L/CNo.）05XINGSHENGCO.,LTD.ROOM15,GLOBALPLAZA,HUACHENGROAD.TIANHEDISTRICT,GUANGZHOU,CHINACOMMERCIALINVOICETo:EMILYIMPORTANDEXPORTTRADINGCO.,LTD.RIVERBUILDING,50THSTREET,NEWYORKCITY,USAInvoiceNo.:InvoiceDate:S/CNo.:S/CDate:To:XSEMCL15AUGUST15,202003TG28711JULY30,2020NEWYORKFrom:GUANGZHOUMarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountEMILY03TG28711NEWYORKC/NO.1-1700ONETHOUSANDSEVENHUNDREDCANNEDMUSHROOMSSpecification：24TINSX425GRAMS1700CTNSUSD8.00TOTAL:1700CTNSUSD13600.00SAYTOTAL:USDTWENTY-FOURTHOUSANDANDTHREEHUNDREDONLYXINGSHENGCO.,LTD.FRANKCIFNEWYORKUSD13600.00L/CNO:09EW0531商业发票的制作-样单运输信息（TransportDetails）06XINGSHENGCO.,LTD.ROOM15,GLOBALPLAZA,HUACHENGROAD.TIANHEDISTRICT,GUANGZHOU,CHINACOMMERCIALINVOICETo:EMILYIMPORTANDEXPORTTRADINGCO.,LTD.RIVERBUILDING,50THSTREET,NEWYORKCITY,USAInvoiceNo.:InvoiceDate:S/CNo.:S/CDate:To:XSEMCL15AUGUST15,202003TG28711JULY30,2020NEWYORKFrom:GUANGZHOUMarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountEMILY03TG28711NEWYORKC/NO.1-1700ONETHOUSANDSEVENHUNDREDCANNEDMUSHROOMSSpecification：24TINSX425GRAMS1700CTNSUSD8.00TOTAL:1700CTNSUSD13600.00SAYTOTAL:USDTWENTY-FOURTHOUSANDANDTHREEHUNDREDONLYXINGSHENGCO.,LTD.FRANKCIFNEWYORKUSD13600.00L/CNO:09EW0531商业发票的制作-样单唛头及件数编号（MarksandNumbers）07商品描述（Descriptionofgoods）08商品包装及种类（Numberandkindofpackage）09XINGSHENGCO.,LTD.ROOM15,GLOBALPLAZA,HUACHENGROAD.TIANHEDISTRICT,GUANGZHOU,CHINACOMMERCIALINVOICETo:EMILYIMPORTANDEXPORTTRADINGCO.,LTD.RIVERBUILDING,50THSTREET,NEWYORKCITY,USAInvoiceNo.:InvoiceDate:S/CNo.:S/CDate:To:XSEMCL15AUGUST15,202003TG28711JULY30,2020NEWYORKFrom:GUANGZHOUMarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountEMILY03TG28711NEWYORKC/NO.1-1700ONETHOUSANDSEVENHUNDREDCANNEDMUSHROOMSSpecification：24TINSX425GRAMS1700CTNSUSD8.00TOTAL:1700CTNSUSD13600.00SAYTOTAL:USDTWENTY-FOURTHOUSANDANDTHREEHUNDREDONLYXINGSHENGCO.,LTD.FRANKCIFNEWYORKUSD13600.00L/CNO:09EW0531商业发票的制作-样单数量（Quantity）10单价（UnitPrice）11XINGSHENGCO.,LTD.ROOM15,GLOBALPLAZA,HUACHENGROAD.TIANHEDISTRICT,GUANGZHOU,CHINACOMMERCIALINVOICETo:EMILYIMPORTANDEXPORTTRADINGCO.,LTD.RIVERBUILDING,50THSTREET,NEWYORKCITY,USAInvoiceNo.:InvoiceDate:S/CNo.:S/CDate:To:XSEMCL15AUGUST15,202003TG28711JULY30,2020NEWYORKFrom:GUANGZHOUMarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountEMILY03TG28711NEWYORKC/NO.1-1700ONETHOUSANDSEVENHUNDREDCANNEDMUSHROOMSSpecification：24TINSX425GRAMS1700CTNSUSD8.00TOTAL:1700CTNSUSD13600.00SAYTOTAL:USDTWENTY-FOURTHOUSANDANDTHREEHUNDREDONLYXINGSHENGCO.,LTD.FRANKCIFNEWYORKUSD13600.00L/CNO:09EW0531商业发票的制作-样单总值（Amount）12XINGSHENGCO.,LTD.ROOM15,GLOBALPLAZA,HUACHENGROAD.TIANHEDISTRICT,GUANGZHOU,CHINACOMMERCIALINVOICETo:EMILYIMPORTANDEXPORTTRADINGCO.,LTD.RIVERBUILDING,50THSTREET,NEWYORKCITY,USAInvoiceNo.:InvoiceDate:S/CNo.:S/CDate:To:XSEMCL15AUGUST15,202003TG28711JULY30,2020NEWYORKFrom: