3商业发票要点.doc

实训3：发票应知应会：发票（INVOICE）是进出口贸易结算中使用的最主要的单据之一，我国进出口贸易中使用的发票主要有商业发票（COMMERCIAL INVOICE）、海关发票（CUSTOMS INVOICE）、形式发票(PROFORMA INVOICE）、领事发票（CONSULAR INVOICE）及厂商发票(MANUFACTURERS INVOICE)等。 商业发票是出口商对所装运货物的情况进行的详细描述，并凭以向买方收取货款的一种价目总清单，是全套进出口单据的核心。使进口商对货物的品名、规格、单价、数量、总价等能够有一个全面的了解，并凭以对货物进行验收与核对。同时，商业发票也是进出口商记帐、收付汇、进出口报关及海关统计的依据。在不需要出具汇票时，还可以作为买方支付货款的依据。海关发票是根据某些国海关的规定，由出口商填制的供进口商凭以报关用的特定格式的发票。同时也供进口国海关核定货物原产地国，以采取不同的国别政策。形式发票是出口商向进口商发出的有关货物名称、规格、单价等内容的非正式的参考性发票，供进口商申请进口批汇之用。它只能算是一种简式合同，不能用于托收和议付。领事发票是拉美、菲律宾等国为了解进口货物的原产地、货物有无倾销等情况而规定的，由进口国驻出口国领事签证的发票，作为征收进口关税的前提，同时也作为领事馆的经费来源。厂商发票是进口国为确定出口商有无倾销行为，以及为了进行海关估价、核税和征收反倾销税，而由出口货物的制造厂商所出具的，以本国货币计算的，用来证明出口国国内市场出厂价的发票。制单要点商业发票一般无统一格式，由出口商自行设计，但内容必须要符合信用证或合同的要求。其基本内容及制单要点如下：1）出口商名称及地址：信用证中一般表示为“BENEFICIARY：”。通常出口商名称及地址都已事先印好。2）单据名称：商业发票上应明确标明“INVOICE”（发票）或“COMMERCIAL INVOICE”（商业发票）字样。3）发票抬头（TO：）：除信用证有其他要求之外，发票抬头一般缮制为开证申请人（APPLICANT）。信用证中一般表示为“FOR ACCOUNT OF”或“TO THE ORDER OF ”中“”部分。4）发票号码（INVOICE NO.）：发票号码一般由出口商按统一规律自定。5）发票日期（INVOICE DATE）：发票日期最好不要晚于提单的出具日期。根据UCP 500，发票出具日期可以早于信用证开立日期，但必须在信用证及UCP500惯例规定的期限内提交。6）合同及信用证号码（S/C NO.，L/C NO.）：根据实际填写。7）装运港和目的港：一般只简单地表明运输路线及运输方式，如FROM TO BY SEA/AIR。8) 唛头（SHIPPING MARKS）：一般由卖方自行设计，但若合同或信用证规定了唛头，则须按规定。若无唛头，应注明N/M9）货物描述（DESCRIPTION）：必须与信用证中的货物描述（DESCRIPTION OF GOODS）完全一致，必要时要照信用证原样打印，不得随意减少内容，否则有可能被银行视为不符点。但有时信用证货物描述的表述非常简单，此时按信用证打印完毕后，再按合同要求列明货物具体内容。10）数量（QUANTITY）：按合同标明装运货物数量，必须标明数量单位如PIECE、SET、KG或METER等。11）单价（UNIT PRICE）、总价（AMOUNT）：对应不同货物标明相应单价，注意货币单位及数量单位。总价即实际发货金额，应与信用证规定一致，同时还应注明贸易术语12）签字盖章：若信用证要求SIGNED INVOICE，就要求出口商签字或加盖图章。否则按UCP500的规定，发票可不需签章。13）其他：有些国家对商业发票有特殊要求，如必须在商业发票上注明船名、重量、 “无木制包装”等字样，需根据具体业务及信用证要求具体对待。发票的参考样式如下所示：江苏和泰股份有限公司JIANGSU HOTIY CORPOARATIONHOTIY BUILDING，50 ZHONGSHAN.，NANJING，CHINACOMMERCIAL INVOICETO: NO.: A2400A/98JYSK CHANALEF SILK A/S DATE: OCT.21, 2004BRIGHT BUILDING 14, SKOVSGERD DK-9990 BROVET. S/C NO.: 03HL21401DENMARK L/C NO.: 202-612-1068FROM SHANGHAI TO COPENHAGEN _MARKS & NO.S DESCRIPTIONS QUANTITIES UNIT PRICE AMOUNT_ CIF COPENHAGENJYSK XMAS DECORATIONS COPENHAGEN 2-A15261 250 BOXES USD4.15/BOX USD1,037.50A2400A/98 2-A15261-1 40 BOXES USD6.45/BOX USD258.001-7 2-A15261-2 23 BOXES USD6.45/BOX USD148.35_TOTAL: 313BOXES USD1443.85SAY US DOLLARS ONE THOUSAND FOUR HUNDRED AND TORTY THREE POINT EIGHT FIVE ONLY 江苏和泰股份有限公司 JIANGSU HOTIY CORPOARATION海关发票的缮制海关发票的内容除了与商业发票类同的项目外，它主要是证明商品的成本价和生产国。各国、各地区都有自己不同的格式和名称，但是目前很多国家正在逐渐减少使用，而且由于各国海关规定的不同，其填制要求也有区别。若缮制有误则会影响出口。现以加拿大海关发票为例加以介绍。加拿大海关发票要求各栏均需填满，不能留空，其主要内容有： 1）卖方名址(VENDOR)：发货人名称及地址，或信用证的受益人。 2）装船日期（DATE OF DIRECT SHIPMENT TO CANADA）:实际装运日期，即提单的签单日期。 3）其他参考项目（OTHER REFERENCE INCLUDE PURCHASERS ORDER NO.） 有关合同、订单及商业发票的号码。4）收货人名址（CONSIGNEES NAME AND ADDRESS） 货物运交的最后收货人的名称和地址。5）买方名址（PURCHASERS NAME AND ADDRESS） 若合同买方与第4栏的收货人为同一人，则填“THE SAME AS 4 CONSIGNEE”，若不同，则应详细填写。6）转运国（COUNTRY OF TRANSSHIPMENT） 即货物运输途中中转转船的地点，若不转船，则填“N/A”（APPLICABLE）7）原产地国别（COUNTRY OF ORIGN OF GOODS） 发票上所列货物的产地国即CHINA8）直接运往加拿大的运输方式及起运地点（TRANSPORTATION GIVE MODE AND PLACE OF DIRECT SHIMENT TO CANADA） 只要货物不在国外加工，不论是否转船，均填起运地、目的地名称及所用运输工具。如FROM SHANGHAI TO MONTREAL BY VESSEL9）贸易条件和支付方式（CONDITION OF SALES AND TERMS OF PAYMENT） 即交货的价格术语和支付方式。如CFR MONTREAL BY L/C AT SIGHT10）结算用货币（CURRENCY OF SETTLEMENT） 即支付货币，应与商业发票一致。11）17）件数（NO. OF PACKAGES）、商品描述（SPECIFICATION OF COMMODITIES）、数量（QUANTITY）、单价（UNIT PRICE）、总金额（TOTAL）、总重量（TOTAL WEIGHT）、发票总金额（INVOICE TOTAL）：按商业发票描述的内容填写。18）若前述17项均已在商业发票中，则第18栏中打，并在其后填上商业发票号码。19）出口商名址：若与第一栏为同一人，则填SAME AS 1 VENDOR。若不同，则应详细填写。20）出口单位负责人名址：发票缮制人员或负责人的手签名称。21）当局规定（DEPARTMENT RULING）:加拿大海关方面的某些管理条例。 从第2325栏各项目若不适用时，在第22栏中打。 若第23栏已包括在17栏中，则填合适的金额，若有一项无法填时，则打“N/A” 若第24栏不包括在17栏中，按实际数额填，若某些项目不适用时，则打“N/A” 第25栏一般贸易不适用，填“N/A”加拿大海关发发票的格式如下所示： Revenue Canada CANADA CUSTOMS INVOIE1Vendor(Name and Address)2.Date of Direct Shipment to Canada3.Other References(Include Purchasers Order No.)4.consignee(Name and Address)5.Purchasers Name and Address(If other than Consignee)6.Country of Transshipment 7.Country of Origin of GoodsIF SHIPMENT INCLUDES GOODS OF DIFFERENT ORIGINSENTER ORIGINS AGAINST ITEMS IN 12 8.Transportation:Gave Mode and Place of Direct Shipment to Canada 9.Conditions of Sale and Terms of Payment10.Currency of Settlement11.No. of Pkgs12.Specification of Commodities(Kind of Packages, Marks and Numbers, General Description and Characteristics, i.e. Grade, Quality)13.Quantity(State Unit)Selling Price14.Unit Price15.Total18.If any fields 1 to 17 are included on an attached commercial invoice, check this box Commercial Invoice No. _ 16.Total weight17.Invoice TotalNetGross19.Exporters Name and Address(If other than Vendor)20.Originator(Name and Address)21.Departmental Ruling(if applicable)22.If fields 23 to 25 are not applicable, check this box 23.If included in field 17 indicate amount:(i) Transportation charges, expenses and insurance from the place of direct shipment to Canada $_(ii) Costs for construction, erection and assembly incurred after importation into Canada$_(iii) Export packing$_24.If not included in field 17 indicate amount:(i)Transportation charges, expenses andinsurance to the place of direct shipment to Canada$_(ii) Amount for commissions other than buying commissions$_(iii) Export packing$_ 25. Check(if applicable):(i) Royalty payments or subsequent proceeds are paid or payable by the purchaser(ii) The purchaser has supplied goods or services for use in the production of these goods实训练习练习1 根据所给销售合同制作商业发票。注该批货最终运往法国马赛港。SALES CONFIRMATION NO.: 03CAN-1108DATE: NOV.08, 2004THE SELLER: JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD. 80 ZHONGSHAN ROAD, NANJING, CHINA FAX:[phone] TEL: [phone]THE BUYER: SHEMSY NEGOCE ID CORP. 75 ROUTE 96570 DARDILLY, FRANCE FAX :[phone] TEL: [phone] BUYERS ORDER NO.:FE021GTHIS SALES CONFIRMATION IS HEREBY MUTUALLY CONFIRMED, TERMS AND CONDITIONS ARE AS FOLLOWS:NAME OF GOODS AND SPECIFICATIONSQTYUNIT PRICEAMOUNTLEATHER BAGSITEM NO. SL100ITEM NO. SG120ITEM NO. SF2001000PCS2000PCS3000PCSUSD2.00/PCUSD1.50/PCUSD3.00/PCFOB SHANGHAIUSD2000.00USD3000.00USD9000.00TOTAL6000PCSUSD14000.00SAY US DALLARS FOURTEEN THOUSAND ONLYPACKING: AS PER BUYERS DEMANDSSHIPPING MARKS: AS PER BUYERS DEMANDSSHIPMENT: X TO BE MADE (45 DAYS BY SEA AFTER RECEIVED 30% T/T PAYMENT ) FROM CHINA PORT TO (AS BUYERS DEMANDS) PARTIAL SHIPMENTS AND TRANSHIPMENT TO BE ALLOWED.PAYMENT: X 30% T/T IN DEPOSIT, 70% D/P AT SIGHTINSURANCE: TO BE EFFECTED BY THE SELLER FOR ( ) % OF INVOICE VALUE TO COVER ( ) RISK AND WAR RISK UPTP ( ) AS PER THE OCEAN MARINE CARGO CLAUSE AND WAR RISK CLAUSE OF THE PEOPLES INSURANCE COMPANY OF CHINA X TO BE EFFECTED BY THE BUYERSELLER : JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD. BUYER: SHEMSY NEGOCE ID CORP. JIANGSU INTERNATIONAL IMP. & EXP. CORP. LTD.80 ZHONGSHAN ROAD, NANJING, CHINA练习2 根据信用证有关要求，缮制发票一份。设发票开票日期为040220。 1) QUANTITIES AND DESCRIPTIONS ARE AS FOLLOWS:DESCRIPTION QUANTITY UNIT PRICE AMOUNTBALL PEN:631 1000 DOZS USD0.84/DOZ USD 840.00121F 300 DOZS USD5.00/DOZ USD 1500.00515B 400 DOZS USD2.84/DOZ USD 1136.0066D 480 DOZS USD1.86/DOZ USD 892.80157 400 DOZS USD2.50/DOZ USD 1000.00542 BLACK 600 DOZS USD0.50/DOZ USD 300.00 BLUE 1200 DOZS USD0.50/DOZ USD 600.00 RED 600 DOZS USD0.50/DOZ USD 300.00542B 4500 BAGS USD0.15/BAG USD 675.00602 200 DOZS USD3.60/DOZ USD 720.00620 560 DOZS USD0.70/DOZ USD 392.00ROLLER PEN:886A 240 DOZS USD3.95/DOZ USD 948.00886 240 DOZS USD3.27/DOZ USD 784.80882 BLACK 400 DOZS USD1.85/DOZ USD 740.00 BLUE 400 DOZS USD1.85/DOZ USD 740.00 RED 200 DOZS USD1.85/DOZ USD 370.00WATER COLOUR PEN: 901-12 360 DOZS USD3.66/DOZ USD 1317.60918-6 360 DOZS USD2.37/DOZ USD 853.20TOTAL: 1) 5740 DOZS AND 4500 BAGS OF BALL PEN USD 14109.402) 1480 DOZS OF ROLLER PEN3) 720 DOZS OF WATER COLOUR PEN AS PER SALES CONTRACT NO: 96FH10162)买方开来的信用证如下所示: DAO HENG BANK LTD., HONGKONG(INCORPORATED IN HONGKONG) 11 QUEENS ROAD,CENTRAL, HONGKONG TEL:[phone] TELEX:22333 DHBHK HXSWIFT:DHBLHKXXXXTo: BANK OF CHINA SHANGHAI PUDONG BRANCHL/C No.: 16441688 Dated: 040115Amount: USD14109.00PLEASE ADVISE BENEFICIARY THAT WE ISSUED AN IRREVOCABLE DOCUMENTARY CREDIT NO. 16441688 DATED 040115 FOR USD14109.00 (SAY U.S. DOLLARS FOURTEEN THOUSAND ONE HUNDRED AND NINE ONLY) DETAILED AS FOLLOWS:Beneficiary(full name and address): Applicant(full name and address): SHANGHAI MEIHUA BALL PEN CO. LTD., 3601MEIHUA ROAD SHANGHAI CHINA LINKMAX INTERNATIONAL COMPANYROOM 3 24/F HANG SAM HOUSE KING TIN COURT SHATIN, HONGKONG Partial shipment:Transhipment: Expiry Date: 040415 ALLOWEDALLOWEDLatest Date of Shipment: 040331Shipment From: SHANGHAI, CHINA Shipment To: BANGKOK, THAILAND Credit available with any Bank By Negotiationwith beneficiarys draft for 100 % of the invoice value at - sight on issuing bankagainst the documents detailed hereinDocuments required: 1. (X)Signed commercial invoice in 5 folds indicating l/c no. and contract no. 96FH1016. 2. (X)Full set (3/3) of clean on board ocean bills of lading made out to order and blank endorsed marked ( X )freight prepaid / ( ) to collect notify the applicant. 3. (X)Insurance policy/certificate in 2 folds for 110% of the invoice value,showing claims pay in china in the currency of the draft, blank endorsed covering ( X ) ocean marine transportation / ( ) air transportation / ( ) overland transportation all risks, war risks as per CIC clause. 4. (X)Packing list/weight list in 3 folds indicating quantity/gross and net weights. 5. (X)Certificate of origin in 3 folds. 6. (X)Certificate of quantity/weight in 3 folds. 7.( ) Certificate of quality in 3 folds issued by ( ) manufacturer / ( ) beneficiary. 8.( ) Beneficiarys certified copy of telex/fax dispatched to the applicant within days/hours after shipment advising goods name,( ) name of vessel / ( ) flight no., date, quantity, weight and value of shipment. 9.( ) DAO HENG BANK LTD., HONGKONG(INCORPORATED IN HONGKONG) 11 QUEENS ROAD,CENTRAL, HONGKONG TEL:[phone] TELEX:22333 DHBHK HXSWIFT:DHBLHKXXXX Commodity:PEN QUANTITIES AND DESCRIPTIONS AS PER SALES CONTRACT NO. 96FH1016PRICE TERM: CIF BANGKOK, THAILANDAdditional instructions:1. All banking charges outside the issuing bank are for beneficiarys 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 CREDITS TERMS AND CONDITIONS, WE SHALL PAY THE PROCEEDS AS PER THE NEGOTIATING BANKS INSTRUCTIONS. YOUR FAITHFULLYFOR DAO HENG BANK LTD., HONGKONG BRANCHJACKEY NGAUTHORIZED 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 CRD