发票练习

(INCORPORATED IN HONGKONG) 11 QUEENS ROAD,CENTRAL,

HONGKONG TEL:00852-28123334 TELEX:22333 DHBHK HX SWIFT:DHBLHKXXXX

Commodity: PEN QUANTITIES AND DESCRIPTIONS AS PER SALES CONTRACT NO. 96FH1016 PRICE TERM: CIF BANGKOK, THAILAND Additional instructions: 1. All banking charges outside the issuing bank are for beneficiary's account. 2. Documents must be presented within 15 days after the date of shipment but within the validity of this credit. 3. Both quantity and amount % more or less are allowed. SPECIAL INSTRUCTION: ALL DOCUMENTS MUST BE SENT TO ISSUING BANK BY COURIER/SPEED POST IN ONE LOT, UPON RECEIPT THE DOCUMENTS CONFOMED WITH THE CREDIT’S TERMS AND CONDITIONS, WE SHALL PAY THE PROCEEDS AS PER THE NEGOTIATING BANK’S INSTRUCTIONS. YOUR FAITHFULLY FOR DAO HENG BANK LTD., HONGKONG BRANCH JACKEY NG AUTHORIZED SIGNATURE(S) EXCEPT SO FAR AS OTHERWISE EXPRESSLY STATED, THIS DOCUMENTARY CREDIT IS SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDITS (1993 REVISION) INTERNATIONAL CHAMBER OF COMMERCE PUBLICATION NO. 500. WE HEREBY ENGAGE WITH DRAWERS AND/OR BONA FIDE HOLDERS THAT DRAFTS DRAWN AND NEGOTIATED IN CONFORMITY WITH THE TERMS OF THIS CRDIT WILL BE DULY HONOURED ON PRESENTATION. 上海美华圆珠笔有限公司 SHANGHAI MEIHUA BALL PEN CO. LTD

3601 MEIHUA ROAD, SHANGHAI ,CHINA

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 LIMITED.

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, CHINA

APPLICANT: INTERNATIONAL TRADING AND RE-EXPORT CO.(ZERKA FREE ZONE). P.O.BOX

1147.AMMAN-JORDAN.,FAX:623267,TEL:630353.

DC NO.: DCFJOM970603 FORM OF DC: IRREVOCABLE DATE OF ISSUE: 20 MAY,2004

EXPIRY DATE AND PLACE: 30 JULY, 2004 CHINA DC AMOUNT: USD26160.00, CFR AQABA, JORDAN, MAX CR AMT: NOT EXCEEDING?.

AVAILABLE WITH/BY: ANY BANK BY NEGOTIATION

DRAFTS AT: AT SIGHT FOR FULL INVOICE VALUE, MENTIONING THIS DC NO. DRAWEE: ISSUING BANK

LATEST DATE OF SHIPMENT: 15 JULY 2004

GOODS: 24000 PAIRS “EVA” SLIPPER MODEL DO27 SIZE 36-40 24000 PAIRS “EVA” SLIPPER MODEL DO02 SIZE 30-35 ALL IN 4 ASSORTED COLORS, LIGHT BLUE, RED, PINK AND VIOLET AS PER S/C 97 ACX417 DATED 17.4,2004 DOUMENTS REQUIRED:

SIGNED INVOICES IN SIX COPIES SHOWING THAT THE GOODS EXPORTED ARE OF CHINESE ORIGIN, THE ORIGINAL INVOICE IS TO BE DULY CERTIFIED BY THE CHINA COUNCIL FOR THE 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 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 MENTION

THIS 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, CHINA

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 18890KGS, PAYMENT BY L/C 45DAYS SIGHT， PURCHASER’S ORDER NO.：TIANTANG2381，L/C NO.：NKB210C8，THE GOODS ARE SHIPPED ON 04.5.2.

该批商品的发票如下:

CHINA TIANTANG INTERNATIONAL TECHNICAL I/E CORP.

14 TIANTANG VILLAGE，NANJING，CHINA

INVOICE

MESSERS： NO. : A123 ABC TOOLS TRADE CO. LTD. DATE: MAY 9,2004

3/17 SUN BUILDING，SHEARSON CAMBRIDGE

TORONTO ,CANADA

FROM SHANG TO TORONTO BY SEA

MARKS DESCRIPTION OF GOODS QUANTITY UNIT PRICE AMOUNT

ABC 6V CORDLESS DRILL-TT1 798PCS USD10.50 USD8,379.00

34KL-B 6V CORDLESS DRILL-TT2 1070PCS USD28.00 USD29,960.00

1-728 CIF TORONTO

TOTAL: 1,868PCS USD38,339.00