一、汇票阅读理解 1. 阅读理解一
BILL OF EXCHANGE
NO. SHE01/7203 DATE JUN.5，2002 EXCHANGE FOR USD7，320.00
AT ××× DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE (SECOND OF EXCHANGE BEING UNPAID)
PAY TO THE ORDER OF CONSTRUCTIONBANK OF CHINA
THE SUM OF US DOLLARS SEVEN THOUSAND THREE HUNDRED AND TWENTY ONLY. DRAWN UNDER L/C NO. COM 8722732 DATED MAY 15，2002 USSUED BY THE SAKURA BANK, LIMITED TO THE SAKURA BANK, LIMITED 56 NANIWA-CHO, CHUO-KU, KOBE, JAPAN
ZHOU TEA IMPORT & EXPORT CORPORATION
根据上面的汇票，找出以下所列内容
（1）开证行名称：THE SAKURA BANK, LIMITED （2）信用证号码：COM 87 （3）开证日期：MAY 15，2002
（4）出票人：HUIZHOU TEA IMPORT & EXPORT CORPORATION （5）付款人：THE SAKURA BANK, LIMITED
56， NANIWA-CHO, CHUO-KU, KOBE, JAPAN （6）受款人：TO THE ORDER OF CONSTRUCTIONBANK OF CHINA （7）付款期限：见票即付（AT ××× DAYS AFTER SIGHT）
（8）汇票大写金额：US DOLLARS SEVEN THOUSAND THREE HUNDRED
AND TWENTY ONLY.
（9）议付时间：JUN.5，2002 （10）汇票号码：SHE01/7203
2. 阅读理解二
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根据上面的汇票，找出以下所列内容
（1）开证行名称：NATIONAL COMMERCIAL BANK, THE JEDDAH ( HEAD OFFICE ) （2）信用证号码：613M9732808 （3）开证日期：Oct. 02,1997
（4）出票人：GUANGDONG TEXTILES IMPORT & EXPORT KNITWEARS
COMPANY LIMITED
（5）付款人：NATIONAL COMMERCIAL BANK, THE JEDDAH ( JEDDAH,
MAIN BRANCH )
（6）受款人：BANK OF CHINA, GUANG DONG, BRANCH
（7）付款期限：PAYABLE AFTER 60 DAQYS FROM THE DATE OF RECEIPT OF
ORIGINAL DOCTS BY MCB JEDDAH LC DEPT
（8）汇票大写金额：US DOLLARS THIRTY SEVEN THOUSAND EIGHT HUNDRED
ONLY
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，请根据以下信用证内容审核并修改汇票。
FROM: KWANGTUNG PROVINCIAL BANK, HK TO: BANK OF CHINA, GUANGZHOU BRANCH
DATE AND PLACE OF USSUE: NOV.13,1994，CHINA IRREVOCABLE DOCUMENTARY CREDIT NO.: 002-10358 ADVISING BANK: BANK OF CHINA, GUANGZHOU BRANCH BENEFICIARY: GUANGDONG HUADA FOOD CO., LTD. 58 BEIJING ROAD, GUANGZHOU, CHINA APPLICANT: HONG KONG ABC CO.
3/F GUANGTEX BUILDING TAIKOKTSUI KOWLOON, HONG KONG AMOUNT: USD14，200.00
EXPIRY DATE: JAN. 15，1995
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DEAR SIRS,
WE HEREBY ISSUE AN IRREVOCABLE DOCUMENT CREDIT IN YOUR FAVOUR WHICH IS AVAILABLE BY NEGOTIATION OF YOUR DRAFTS AT SIGHT DRAWN ON US, FOR 100% INVOICE VALUE MARKED AS DRAWN UNDER THIS CREDTI ACCOMPANIED BY THE FOLLOWING DOCUMENTS:
SPECIAL CONDITIONS: ALL DOCUMENTS MENTIONING THIS CREDIT NUMBER. DOCUMENTS TO BE PRESENTED WITHIN 15 DAYS AFTER DATE OF ISSUANCE OF TRANSPORT DOCUMENTS BUT WITHIN VALIDITY OF CREDIT. ......
BILL OF EXCHANGE
NO. 002-10358 DATE JAN. 10，1995 EXCHANGE FOR USD14，200.00
AT 15 DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE ( SECOND OF EXCHANGE BEING UNPAID )
PAY TO THE ORDER OF KWANGTUNG PROVINCIAL BANK, HK
THE SUM OF US DOLLARS FOURTEEN THOUSAND TWO HUNDRED ( ). DRAWN UNDER THIS CREDIT
TO HONG KONG ABC CO. 3/F GUANGTEX BUILDING TAIKOKTSUI KOWLOON, HONGKONG
HONG KONG ABC CO.
（签名）
改错：
（1）汇票号码错，不是填信用证号码，应该填写商业发票号码或空白不填； （2）汇票期限错，信用证规定“YOUR DRAFTS AT SIGHT”, 应是即期汇票，
填写××× ；
（3）受款人抬头错，不是开证行，应是议付行或通知行“BANK OF CHINA,
GUANG ZHOU BRANCH”
（4） 汇票大写金额错，后面应加“ONLY”；
（5）出票依据错，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“DRAWN ON US”，应填开证行的名称； （7）出票人错，应填受益人名
BILL OF EXCHANGE
NO. DATE JAN. 10，1995
EXCHANGE FOR USD14，200.00
AT ××× DAYS AFTER SIGHT OF THIS FIRST OF EXCHANGE ( SECOND OF EXCHANGE BEING UNPAID )
PAY TO THE ORDER OF BANK OF CHINA, GUANGZHOU BRANCH
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THE SUM OF US DOLLARS FOURTEEN THOUSAND TWO HUNDRED ONLY DRAWN UNDER THIS CREDIT NO. 002 - 100358 DATED NOV. 13，1997 ISSUED BY KWANGTUNG PROVINCIAL BANK, HK TO KWANGTUNG PROVINCIAL BANK, HK
GUANGDONG HUADA FOOD CO., LTD.
（签名）
2. 汇票改错二
广东省五矿进出口公司收到沙特阿拉伯的MIGHWLLI STEEL PRODUCTS CO. 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: BANK OF CHINA, GUANGDONG FM: ARAB NATIONAL BANK
P. O. BOX 18745 JEDDAH SAUDI ARABIA DEAR SIRS,
KINDLY ADVISE BENEFICIARY’S M/S GUANGDONG METALS AND MINERALS I/E CORP. 5 TIANHE ROAD, GUANGZHOU, CHINA.
OF OUR OPENING WITH YOU AN IRREVOCABLE DOCUMENTARY CREDIT DATED MAR. 10，2002 IN THEIR FAVOUR ON BEHALF OF M/S MIGHWLLI STEEL PRODUCTS CO. P.O. BOX 18741 JEDDAH SAUDI ARABIA FOR AMOUNT ABOUT USD75，683.00 VALID IN CHINA UNTIL MAY 20，2002，AVAILABLE WITH YOU BY PAYMENT AGAINST PRESENTATION OF BENEFICIARYS’ DRAFT(S) AT 30 DAYS AFTER B/L DATE DRAWN ON OURSELVES AND MARKED “DRAWN UNDER ARAB NATIONAL BANK CREDIT NO. 254LK254”. 5% COMMISSION MUST BE DEDUCTED FROM DRAWINGS UNDER THIS CREDIT.
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改错：
（1）出票条款漏了信用证号码
（2）小写金额错，应扣除5%佣金；
（3）汇票期限错，应为提单日后30天，而不是见票后30天； （4）大写金额错，应该与小写金额一致；（扣佣后小写金额） （5）付款人填错，应为开证行
正确填写如下： F14 4 凭
Draw under ARAB NATIONAL BANK 信用证 第 号 L/C NO. 254LK254
日期 年 月 日
dated MAR. 10, 2002 按 息 付款 Payable with interest @ % per annum
号码 汇票金额 中国 广州 年 月 日
No. Exchange for USD71,898.85 Guangzhou, China 20 见票 日后（本汇票之副本未付） 付
1 文档大全
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At 30 DAYS AFTER B/L DATE sight of this FIRST of Exchange ( Second of exchange being unpaid) Pay to the order of BANK OF CHINA, GUANGDONG 或其指定人 金额 the sum of US DOLLARS SEVENTY ONE THOUSAND EIGHTY HUNDRED AND NINETY EIGHT CENTS EIGHTY FIVE ONLY. 此致
To: ARAB NATIONAL BANK
P. O. BOX 18745 JEDDAH SAUDI ARABIA
GUANGDONG METALS AND MINERALS I/E CORP.
（ 签名 ）
一、汇票填制 1. 汇票填制一
根据以下内容，填写一份汇票。 INVOICE NO. : TU231
ISSUING BANK: KUWAIT REAL ESTATE BANK
L/C NO. : SP00256 DATED MAR. 21，2002 INVOICE AMOUNT: USD9,785.00
BENEFICIARY: BEIJING NATIONAL NATIVE PRODUCE IMP. & EXP. CORPORATION APPLICANT: HAMEED ALI AL TUHOO CO. , KUWAIT
NEGOTIATING BANK: THE INDUSTRIAL & COMMERCIAL BANK OF CHINA DATE OF NEGOTIATION: APR. 18，2002
... AVAILABLE WITH YOUR DRAFT AT SIGHT DRAWN ON US FOR THE FULL INVOICE VALUE. ALL DRAFTS MUST BE MARKED “DRAWN UNDER KUWAIT REAL ESTATE BANK”.
BILL OF EXCHANGE
NO. TU231 DATE APR. 18，2002
EXCHANGE FOR USD9,785.00
AT ××× SIGHT OF THIS FIRST OF EXCHANGE ( SECOND OF EXCHANGE BEING UNPAID )
PPAY TO THE ORDER OF THE INDUSTRIAL & COMMERCIAL BANK OF CHINA THE SUM OF US DOLLARS NINE THOUSAND SEVEN HUNDRED EIGHTY FIVE ONLY DRAWN UNDER L/C NO.: SP00256 DATED MAR. 21, 2002 ISSUED BY KUWAIT REAL ESTATE BANK TO KUWAIT REAL ESTATE BANK
BEIJING NATIONAL NATIVE PRODUCE IMP. & EXP. CORPORATION （ 签名 ）
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2. 汇票填制二
根据以下内容，填写一份汇票。
WE HEREBY ISSUE OUR IRREVOCABLE DOCUMENTARY LETTER OF CREDIT NO. 45BC123 DATED JAN. 02, 2003 AVAILABLE WITH US BY PAYNENT AT 30 DAYS AFTER RECEIPT OF FULL SET OF DOCUMENTS AT OUR COUNTERS FOR ACCOUNT OF STG99,012.52 INVOICE NO.: NL0321
ISSUING BANK: THE CHARTERED BANK LONDON, ENGLAND
BENEFICIAFY: CHINA NATIONAL LIGHT INDUSTRIAL PRODUCTS IMP. & EXP. CORP.
GUANGDONG BRANCH, NO. 87 THE BUND, GUANGZHOU, CHINA
APPLICANT: LONDON EXPORT CO., LTD.
P. O. BOX 56387 LONDON, ENGLAND NEGOTIATING BANK: BANK OF CHINA DATE OF NEGOTIATION: FEB. 23，2003 F14 4 凭
Draw under THE CHARTERED BANK LONDON, ENGLAND
信用证 第 号 L/C NO. 45BC123
日期 年 月 日 dated JAN. 02, 2003
按 息 付款 Payable with interest @ % per annum
号码 汇票金额 中国 广州 年 月 日
No. NL0321Exchange for STG99,012.52 Guangzhou, China FEB. 23, 2003 见票 日后（本汇票之副本未付） 付
At 30 DAYS AFTER RECEIPT OF FULL SET OF DOCUMENTS AT YOUR COUNTERS sight of this FIRST of Exchange ( Second of exchange being unpaid) Pay to the order of BANK OF CHINA 或其指定人 金额 the sum of STG NINETY NINE THOUSAND AND TWELVE POINT FIFTY TWO ONLY 此致
To: THE CHARTERED BANK
LONDON, ENGLANDCHINA NATIONAL LIGHT INDUSTRIAL PRODUCTS
IMP. & EXP. CORP. GUANGDONG BRANCH,
（ 签名 ） 3. 汇票填制三
1 文档大全
实用标准文案
根据以下内容，填写一份托收项下汇票。
COVERING 3,000 DOZ OF GARMENTS AT JPY 20.2 PER DOZ. UNDER CONTRACT NO. : 02PT744. THE BUYERS SHALL DULY ACCEPT THE DOCUMENTARY DRAFT DRAWN BY THE SELLERS AT 90 DAYS SIGHT UPON FIRST PRESENTATION AND MAKE PAYMENT ON ITS MATURITY. THE SHIPPING DOCUMENTS ARE OT BE DELIVERED AGAINST PAYMENT ONLY. COLLECTING BANK: THE BANK OF TOKYO, LTD.
P.O. BOX 240, NAGOYA- NAKA, NAGOYA, 460-91 JAPAN PRINCIPAL: SHANGHAI FENGHUA TEXTILES I/E CORP. 25 GUANGDONG ROAD, SHANGHAI, CHINA PPAYER: TOYOHANM AND CO., LTD.
58 NISHIKI 6 - CHOME, NAKAKU INVOICE NO.: YU25868
DATE OF NEGOTIATION: APR. 14,2002
BILL OF EXCHANGE
NO. YU25868 DATE APR. 14,2002
EXCHANGE FOR JPY60,600.00
AT D/P 90 DAYS SIGHT OF THIS FIRST OF EXCHANGE ( SECOND OF EXCHANGE BEING UNPAID )
PPAY TO THE ORDER OF THE BANK OF TOKYO, LTD.
THE SUM OF JAPAN YEN SIXTY THOUSAND SIX HUNDRED ONLY
DRAWN UNDER COVERING 3,000 DOZ OF GARMENTS UNDER CONTRACT NO. : 02PT744.FOR COLLECTION TO TOYOHANM AND CO., LTD. 58 NISHIKI 6 - CHOME, NAKAKU
SHANGHAI FENGHUA TEXTILES I/E CORP. （ 签名 ）
一、发票阅读理解 1. 阅读理解一
HUIZHOU TEA IMPORT & EXPORT CORPORATION 6 NANTAN EAST ROAD, HUIZHOU, GUANGDON, CHINA
INVOICE
TO MESSERS.: INVOICE NO. : SHE01/7203
YAKAHUCHI CO. , LTD. DATE: MAY 27, 2002 NO. 689 NADA - KU, KOBE, L/C NO.: COM 8722732 JAPAN CONTRACT NO.: HZT(02)003
TRANSPORT DETAILS: TERMS OF PAYMENT
FROM SHENZHEN TO KOBE VIA HONG KONGBY SIGHT L/C BY VESSEL
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MARKS & NOS. DESCRIPTION QUANTITY UNIT PRICE AMOUNT ( USD ) ( USD )
R. AND D. AS PER S/C NO.:HZT(02)003 RIO HAINA APPLICANT’S REF NO. 3- R. 10.990 D.
BLACK TEA 6,000KGS 1.22/KG USD7,320.00
TOTAL: 6,000KGS CIF KOBEUSD7,320.00
FOB VALUE: USD6,620.00 FREIGHT CHARGES: USD600.00 INSURANCE PRMIUM: USD100.00
WE CERTIFY THAT THE ABOVE GOODS ARE OF CHINESE ORIGIN.
根据上面的发票，找出以下所列内容
（11）出口商名称：HUIZHOU TEA IMPORT & EXPORT CORPORATION （12）发票抬头人：YAKAHUCHI CO. , LTD （13）发票号码：SHE01/7203 （14）发票日期：MAY 27, 2002 （15）合同号码：HZT(02)003 （16）付款方式：BY SIGHT L/C （17）装运港： SHENZHEN （18）目的港：KOBE
（19）转运港：HONG KONG （20）运输方式：BY VESSEL （21）货物描述：BLACK TEA （22）价格术语：CIF KOBE （23）商品单价：USD1.22/KG （24）总值： USD7,320.00 （25）唛头：
（26）运费：USD600.00 （27）保险费：USD600.00
（28）证明文句：WE CERTIFY THAT THE ABOVE GOODS ARE OF CHINESE ORIGIN
2. 阅读理解二
根据下面的发票，找出以下所列内容
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（1）出票人名称：GAWEN COMPANY LIMITED, AUSTRALIA
（2）发票抬头人：JIANGXI JIANGHAI GARMENTS IMPORT AND EXPORT CO., LTD. （3）发票号码：GA289
（4）发票日期： 20/05/2004 （5）合同号码： J0254
（6）信用证号码：ZJJ04LC0300135 （7）付款方式： D/P At Sight （8）装运港： SYDNEY （9）目的港： FUZHOU （10）转运港：无转运
（11）运输方式：BYVESSEL
（12）运输工具名称： Northern WIND （13）货物名称：LEATHER GARMENTS （14）商品编码：62011210 （15）价格术语：CFR FUZHOU （16）数量： 2,350 PCS
（17）总值：USD 137,470.00 （18）唛头：
（19）原产国：AUSTRALIA （20）证明文句：WE CERTIFY THAT THE GOODS ARE IN ACCORDANCE WITH PURCHASE ORDER NUMBER 8803 Issuer GAWEN COMPANY LIMITED, AUSTRALIA COMMERCIAL INVOICE To JIANGXI JIANGHAI GARMENTS IMPORT AND EXPORT CO., LTD. NO. 25 CHANGDAI ROAD, NANCHANG No. Date CITY, JIANGXI, CHINA GA289 20/05/2004 Transport S/C No. L/C No. FROM: SYDNEY, AUSTRALIA J0254 ZJJ04LC0300135 W/T: Terms of payment TO: FUZHOU, CHINA VESSEL: Northern WIND D/P At Sight Marks and Numbers Number and kind of packages: Quantity Unit price Amount 文档大全
实用标准文案
Description of goods LEATHER GARMENTS H.S. CODE: 62011210 GAWEN ART 1212/100 200PCS USD52.20 USD10,440.00 SYDNEY ART 1212/32 500PCS USD54.20 USD27,100.00 NO. 1-160 ART 1213/00 400PCS USD56.40 USD22,560.00 ART 1214/00 350PCS USD58.20 USD20,370.00 ART 1215/00 500PCS USD62.00 USD31,000.00 ART 1216/00 400PCS USD65.20 USD26,000.00 TOTAL: 2,350 PCSCFR FUZHOUUSD 137,470.00 TOTAL: US DOLLARS ONE HUNDRED THIRTY SEVEN THOUSAND FOUR HUNDRED AND SEVENTTY ONLY. WE CERTIFY THAT THE GOODS ARE IN ACCORDANCE WITH PURCHASE ORDER NUMBER 8803. 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，请根据以下信用证提供的内容审核并修改其中的商业发票。
DOC. CREDIT NUMBER: 044/307587
APPLICANT: EEN GO., VANCOUVER, CANADA
BENEFICIARY: GUANGDONG HUALIAN TRADING CORPORATION 60 HUHAI ROAD GUANGZHOU, CHINA AMOUNT CURRENCY: USD5,256.00
AVAILABLE WITH/BY: FREELY NEGOTIABLE AT ANY BANK BY NEGOTIATION LOADING IN CHARGE: CHINA
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FOR TRANSPORT TO: VANCOUVER VIA HONG KONG LATEST DATE OF SHIPMENT: 020131
DESCRTPTION OF GOODS: 2,920YDS OF 100PCT COTTON DENIM -8 OZ - ROPE DYED INDIGO ( CT - 121 ) DOUBLE P/ SHRUNK RESIDUAL AHRINKAGE NOT MORE THAN 3 - 4PCT 82 ×50/14S ×14S - WIDTH:58/59’ AT USD1.80/YD AS PER PURCHASE ORDER
NO. FAB10 - 20030087/01 - 02, CIF VANCOUVER DOCUMENTS REQUIRED: + SIGNED COMMERCIAL INVOICE IN TRIPLICATE
改错：
1.受益人名称漏打“N”应为：GUANGDONG HUALIAN TRADING CORPORATION 2. 信用证号码错了，应为044/307587 3. 运输路线应注明经香港装船到温哥华 4. 数量应为：2,920 YARDS
5. 单价漏打价格术语：CIF VANCOUVER
6. 总价应为：US DOLLARS FIVE THOUSAND TWO HUNDRED FIFTY SIX ONLY. 7. 最后应按信用证要求签章
GUANGDONG HUALIAN TRADING CORPORATION
60 HUHAI ROAD, GUANGZHOU, CHINA
INVOICE
TO MESSERS.: EEN CO., INVOICE NO. : SHE01/7203
VANCOUVER, CANADA DATE: JAN. 28, 2002
, L/C NO.: 044/387587 P. O. NO.: FAB10 -20030087/01 - 02
SHIPPED FROM GUANGZHOU TO VANCOUVER VIA HONG KONG
MARKS & NOS. DESCRIPTION QUANTITY UNIT PRICE AMOUNT ( USD ) ( USD )
GOLDTRON GARMENTS SDN BHD
PO NO. .FAB10 -20030087/01 - 02 COLOR: INDIGO
R/NO.: 1-4 ,6-36
2,928 YARDS USD1.80/YARD USD5,256.00
100PCT COTTON DENIM -8 OZ - ROPE DYED INDIGO ( CT-121 ) DOUBLE P/ SHRUNK RESIDUAL AHRINKAGE NOT MORE THAN
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3 - 4PCT 82 ×50/14S ×14S - WIDTH:58/59’
AS PER PURCHASE ORDER NO. FAB10 - 20030087/01 - 02
CIF VANCOUVER
TOTAL: US DOLLARS FIVE THOUSAND TWO HUNDRED FIFTY SIX ONLY.
GUANGDONG HUALIAN TRADING CORPORATION 60 HUHAI ROAD, GUANGZHOU, CHINA
（受益人签章）
3. 发票改错二
天津体育用品进出口公司向日本的Tokyo Keyboard Distributer 出口一批足球，该公司在货物出运后立即着手制单结汇，请根据以下的信用证内容审核并修改其制作的商业发票。
Name of Issuing Bank : The Mitsui Bank Ltd. , Tokyo, 15 Marunouche 3 - chome
Place and date of issue : Mar. 3, 1999, Tokyo, Japan. To: Tianjin Sporting Goods Imp. & Exp. Corp. 68 Yantai Street, Tianjin,China
This Credit is advised through Bank of China, 50 Yantai Street, Tianjing, China. Dear Sirs,
By order and for account of Tokyo Keyboard Distributer, 12-14 Monmachi 3 - Chome, Tokyo, Japan. We hereby issue an Irrevocable Documentary Credit No. 901026 for USD5,600.00 (say US dollars five thousand six hundred only) to expire on Jun, 30, 1999 in China available with any bank in China by negotiation against beneficiary’s draft(s) at sight drawn on us and the documents detailed herein, marked with “×”
×Commercial Invoice in triplicate visaed by the chamber of commerce certifying goods origin.
×Full set 2/2 originals clean on board marine Bills of Lading made out to order and blank endorsed marked freight prepaid notifying Tokyo Keyboard Distributer, 12-14 Monmachi 3- Chome, Tokyo, Japan. ×Packing List in triplicate. ×Certificate of Origin in China. ×Insurance Policy or Certificate covering All Risks and War Risk for 110% of the invoice value stipulating claim, if any, to be payable in
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currency of the draft.
×Certificate of Weight in triplicate. ×Certificate of Analysis in triplicate Evidencing shipment of 1,600PCS GBW32P Football USD3.5/PC CIF Tokyo AS PER S/C NO. TSG0215.
Shipping Marks: TTK/TOKYO/NO. 1-520
Shipment from Tianjin port to Tokyo not later than Jun. 16, 1999. Partial shipment: allowed Transshipment: not allowed
Documents to be presented within 15 days after the date of the transport documents but within the validity of the credit.
We here by engage with drawers and / or bona fide holders that drafts drawn and negotiated in conformity with the terms of Credit will be fully honored on presentation.
Instructions to the advising bank:
Please advise the Credit to the beneficiary: The number and thee date of the Credit must be quoted on all documents required.
Please acknowledge receipt.
Reimbursement: The negotiating bank is authorized to claim reimbursement on The Mutsui Bank Ltd. , New York by telex. All drafts and documents must be sent to us by airmail.
TIANJIN SPORTING GOODS IMP. & EXP. CORP
68 YANTAI STREET, TIANJIN, CHINA
COMMERCIAL INVOICE
TO MESSERS.: TOKYO KEYBOARD DISTRIBUTER, INVOICE NO. : TS99012
12 - 14 MONMACHI 3- CHOME, INVOICE DATE: JUN. 12,
1999
TOKYO, JAPAN L/C NO.: 901026 S/C NO.: TSG0205
TRANSPORT DETAILS:
FROM TIANJIN PORT TO YOKYO BY VESSEL
MARKS & NOS. DESCRIPTION QUANTITY UNIT PRICE AMOUNT
TTK GBW32P FOOTBALL 1,600PCS USD3.5/PC USD5,600.00
TOKYO CIF TOKYO NO. 1 - 520
TOTAL: US DOLLARS FIVE THOUSAND SIX HUNDRED ONLY.
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DATE OF L/C: MAR. 3, 1999 GOODS ORIGIN: CHINA
TIANJIN SPORTING GOODS IMP. & EXP.
CORP
68 YANTAI STREET, TIANJIN, CHINA
（受益人签章） 商会签章
改错：
1. 漏打单据名称“COMMERCIAL INVOICE”
2. 漏打开证日期：DATE OF L/C: MAR. 3, 1999 3. 成交确认书号码错，应为TSG0215 4. 唛头错：
5. 单价漏价格术语： CIF TOKYO
6. 漏货物原产地：GOODS ORIGIN: CHINA 7. 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考资料缮制发票。 A. 信用证有关条款
Issuing bank: THE SAKURA BANK, LIMITED
56, NANIWA - CHO, CHUO -KU, KOBE, JAPAN 20 / documentary credit number: KUW25847 31c / date of issue: May 15, 2004
31d / date and place of expiry: June 30, 2004 beneficiaries’ country 50 / applicant: MOMO CO., LTD.
NO. 215 NADA - KU, KOBE, JAPAN
59 / beneficiary: HUNAN TEA IMPORT & EXPORT CORPORATION 32 / currency code amount: USD26,640.00 39a / percent credit amt tolerance: 05 / 05
41d / available with .. .by ... : Any bank in China by negotiation 45a / description of goods and / or services: As per S/C No. HNT (04) 021 Applicant’s Ref No. 3- 1190 12, 000 kgs Pu-erh tea at USD2.22 per kg CIF Kobe
Packed : in 50 kgs per cartons
46a / documents required: + commercial invoice in one original plus 6
copies, showing that the goods exported are of
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Chinese Origin, all of which must be manually signed,
47a / additional conditions: + all documents required under this credit
must mention this L/C number and the issuing bank name.
B. 参考资料
2004年6月12日装“FENGQING V. 25”从广州出运。 唛头自行设计。
发票号码：HT - 04- 28931
简要提示：本题是考查按照SWIFT标准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要求注明信用证号码和开证行名称。 4. 唛头可由卖方自行设计，标准唛头的设计由4行组成，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，第三栏为参考号（例如合同号等），第四栏为件号。
5. 商业发票的号码由出口企业按习惯编排，一般以企业开头大写字母加年份和序列号编排。
湖 南 茶 叶 进 出 口 公 司
HUNAN TEA IMPORT &EXPORT CORPORATION
WUYI ROAD, CHANGSHA, CHINA
商业发票
COMMERCIAL INVOICE ORIGINAL
Messrs..: INVOICE NO. : INVOICE DATE:
, L/C NO.:
L/C DATE:
S/C NO.:
Exporter:
Transport details: Terms of payment:
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MARKS & NOS. DESCRIPTION QUANTITY UNIT PRICE AMOUNT
2. 发票填制二
根据有关信用证条款和参考资料缮制发票。 A. 信用证有关条款
We hereby establish our Irrevocable Documentary Credit No. MANL030850 dated AUG. 25, 2003 by order and for account of MRISSINA GARMENTS INC. (8/F EXECUTIVE BLDG. CENTER GIL PUYAT COR MAKATI AVE. MAKATI CITY PHILIPPINES) in favor of CHINA TEXTILES IMPORT AND EXPORT CORP. (8 DONG’AN ROAD, BEIJING,CHINA) for the amount of USD179,700.00 available by your manually signed Drafts drawn on us at sight for full invoice value. Covering the following goods:
CIF MANILA, DISCOUNT OF 5% DEDUCTED
54,000 YARDS 100PCT COTTON DARK NAVY DENIM, 12 OZ. CTW0945 USD2.75 PER YARD
12,000 YARDS 100PCT COTTON INDIGO BLACK DENIM, 11 OZ. CTW0939 USD2.60 PER YARD
AS PER PROFORMA INVOICE NOS. PI - 187/2003 DATED AUG. 8, 2003
ACCOMPANIED BY THE FOLLOWING DOCUMENTS: + SINGED COMMERCIAL INVOICE IN
QUADRUPLICATE INDICATING L/C NUMBER AND TOTAL NUMBER OF PACKAGES.
B.参考资料
INVOICE NO.MM024 DATED SEP. 10，2003 SHIPPING MARKS: M.G.I MANITA NO. 1-795
TOTAL PACKAGES: DARK NABY DENIM 466 ROLLS INDIGO BLACK DENIM 329 ROLLS
TOTAL 795 ROLLS
SHIPPED PER S. S. “MAYOR” V. 36 FROM DALIAN TO MANILA ON SEP. 8, 2003
简要提示：本题是考查按照非标准格式制作商业发票。 注意要点：
1. 读懂本证英文内容，找出制单材料。 2. 折扣的计算和扣除方法。
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 CHINA TEXTILES IMPORT & EXPORT CORP.
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8 DONG’AN ROAD, BEIJING, CHINA
商业发票
COMMERCIAL INVOICE ORIGINAL
Messrs..: INVOICE NO. : INVOICE DATE:
, L/C NO.:
L/C DATE:
S/C NO.:
Exporter:
Transport details: Terms of payment:
MARKS & NOS. DESCRIPTION QUANTITY UNIT PRICE AMOUNT
3. 发票填制三
根据有关信用证条款和参考资料缮制发票。 A. 信用证有关条款
Type of Documentary Credit: IRREVOCABLE Letter of Credit Number: L/C84E0081/99 Date of Issue: 990916
Date and Place of Expiry: 991015 CHINA
Applicant Bank: FIRST SEOUL CITY BANK, LTD. Applicant: SANGYONG CORPORATION CPO BOX 110 SEOUL, KOREA
Beneficiary: DALIAN WEIDA TRADING SO., LTD. Currency Code Amount: about USD12,400, less 5% commission and 5% allowance
(dis.)
Available with ... by ... : ANY BANK BY NEGOTIATION Drafts at ... : 45 DAYS AFTER SIGHT Drawee: US
Partial Shipments: NOT ALLOWED Transshipment: NOT ALLOWED
Shipping on Board / Dispatch / Packing in Charge at / from: DALIAN PORT,
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P. R. CHINA
Transportation to: RUSSIAN SEA Latest Date of Shipment: 991013 Description of Goods or Services:
RORCELAIN POT AS PER SALES CONTRACT NO. TH99/1689 DATED JUN. 13, 1999 6 - 1/2 “DAI×6 - 1/2”H PORCELAIN FLOWER WHITE POT 4,000PCS W/PINK/PURPLE FLOWER PATTERN EACH/BUBBLE WRAPPED
4PCS/3 - LAYER STRONG INNER 16PCS/5 - LAYER STRONG CARTON
AT USD 3.10 PER PC. CIF RUSSIAN SEA Documents Required:
1. BENEFICIARY’S MANUALLY SIGNED ORIGINAL COMMERCIAL INVOICES IN DUPLICATE CERTIFYING MERCHANDISE OF CHINESE ORIGIN AND SHOWING MERCHANDISE CODE 6913.9000.
B.其他资料自拟
简要提示：本题是考查当信用证金额既有佣金又有折扣时，应如何制作商业发票金额。
注意要点：
1. 读懂本证英文内容，找出制单材料。
2. 发票内须注明货物原产地和商品编码6913.9000。
3. 需按信用证内列出的一系列附时间，合理填写发票制作时间，按习惯方法自拟发票号码和唛头。 4. 发票金额的制作方法：应在总金额（单价×数量）中先扣除5%的优惠（折扣），得出一个毛净价，然后在此基础上再扣除5%的佣金，得出净价。在既有折扣又有佣金的交易中，我们应先扣除折扣，再计扣佣金，因为折扣部分是不应支付佣金的。
具体金额制作如下：
4, 000 PCS @USD 3.10 USD12,400.00 Less 5% allowance: USD620.00 USD11,780.00 Less 5% commission USD589.00 CIF RUSSIAN SEA net: USD11,191.00
大 连 威 达 贸 易 有 限 公 司 DALIAN WEIDA TRADING CO. , LTD. 8 DONG’AN ROAD, BEIJING, CHINA
商业发票
COMMERCIAL INVOICE ORIGINAL
Messrs..: INVOICE NO. :
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INVOICE DATE:
, L/C NO.:
Exporter:
Transport Terms of payment:
MARKS & NOS. DESCRIPTION QUANTITY UNIT PRICE AMOUNT
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L/C DATE:
S/C NO.:
details:
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