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單證員考試基礎(chǔ)理論知識預(yù)習講義(79)

七、商業(yè)發(fā)票的審核

MARKS&NUMBERSDESCRIPTION

OF GOODSQUANTITYUNIT PRICEAMOUNT

N/MWOMEN’S 100PCT POLYESTER KNIT SPRING JACKET

ORDER 152-038

STYLE.28367-J

ORDER.152-068

STYLE.27247-W

1200PCS

1500PCSFOB SHANGHAI

USD3.95/PC

USD1.72/PC

TOTAL:

USD4740.00

USD2580.00

USD7320.00

IT IS TO CERTIFY THAT COMMODITIES ARE OF CHINA ORIGN

H.S.CODE6109.1000

信用證:

ISSUE OF A DOCUMENTARY CREDIT PAGE 00001

CHIYU BANKING CORPORATION LTD.

BRITISH COLUMBIA OF CANADA

1055 WEST GEORGIA STREET， TORONTO. C.V6E 3P3

TORONTO, CANADA

TELEX : 8348897 CHIYU HX

CABLE ADDRESS :"CHIYU"

57 A BANK OF CHINA,

SHENZHEN BRANCH

658 QUEEN ROAD,

SHENZHEN GUANGDONG

CHINA

40A FORM OF DC: IRREVOCABLE DOCUMENTARY

20 DC NO.: K-08-100678

31C DATE OF ISSUE: APRIL 2, 2002 IN TORONTO, CANADA

31D DATE AND PLACE OF EXPIRY: May 15, 2002.

50 APPLICANT: JAMES BROWN & SONS

#304-310 JALAN STREET,

TORONTO, CANADA

TEL: 01 7709910 FAX: 01 7701100

smith@ec_train.com

59 BENEFICIARY

SHENZHEN ZHONGTIAN IMP. & EXP. COMPANY

988, ZHONGSHAN ROAD,

SHENZHEN, GUANGDONG,

CHINA

Tel: 0086-755-33648558; Fax: 0086-755-33648559

E-Mail: szzt@ec_train.com

32B DC AMOUNT: USD19,352.00

(SAY U.S. DOLLARS NINETEEN THOUS THREE HUNDRED AND FIFTY-TWO ONLY).

41D AVAILABLE BY: ANY BANK IN CHINA BY NEGOTIATION

42C DRAFT(S) AT : SIGHT

42D DRAWEE: OURSELVES

43P PARTIAL SHIPMENTS: PROHIBITED

43T TRANSHIPMENT: ALLOWED

44A SHIPMENT FROM: SHENZHEN, CHINA

44B FOR SHIPMENT TO: TORONTO, CANADA

45C LATEST DATE OF SHIPMENT: APRIL 30, 2002

45A GOODS : " CHUNLEI " BRAND ARTIFICIAL FLOWER

CIFC3 TORONTO

ART. NO. LWY81 1 312dz USD6.58/dz

ART. NO. SSY57 1 312dz USD8.17/dz

DETAILS AS PER S/C NO.SZTT988

EACH ITEM IN ONE 20’ CONTAINER

46B DOCUMENTS REQUIRED:

---------SIGNED COMMERCIAL INVOICE IN TRIPLICATE.

---------FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO OUR

ORDER MARKED FREIGHT PREPAID NOTIFYING APPLICANT AND BEARING THIS

DOCUMENTARY CREDIT NUMBER.

---------INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK

FOR 110 PCT. OF C.I.F. VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC

DATED 1/1/1981 WITH CLAIMS PAYABLE AT DESTINATION.

---------PACKING LIST IN TRIPLICATE.

---------BENEFICIARY'S CERTIFIED CABLE/TELEX COPY ADVISING APPLICANT

SHIPMENT DETAILS BEFORE SHIPMENT EFFECTED.

---------CERTIFICATE OF ORIGIN GSP FORM A IN ONE ORIGINAL AND ONE COPY

71B ALL BANKING CHARGES OUTSIDE TORONTO AND REIMBURSEMENT CHARGES ARE FOR

ACCOUNT OF BENEFICIARY

78 INSTRUCTIONS: DOCUMENTS MUST BE DESPATCHED TO :

CHIYU BANKING CORPORATION LTD.,

BRITISH COLUMBIA OF CANADA, 1055 WEST GEORGIA STREET，TORONTO. C.V6E 3P3,

TORONTO, CANADA

++++

PLEASE FOLLOW INSTRUCTIONS STATED IN THE CREDIT

PLEASE DEBIT OUR ACCOUNT WITH YOU UPON RECEIPT OF DOCUMENTS. WE WILL REMIT

COVER AS PER YOUR INSTRUCTIONS;WE WILL CREDIT YOUR BEIJING H.O.USD A/C

WITH US ;WE WILL CREDIT YOUR A/C WITH US AT MATURITY

53 REIMBURSING BANK:

47B A DISCREPANCY FEE OF USD25.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE

PROCEEDS OF EACH PRESENTATION OF DOCUMENTS WITH DISCREPANCY(IES).

We hereby issue this irrevocable Documentary Credit in your favor. It is

subject to the uniform customs and practice for documentary credits (1993

Revision International Chamber of Commerce, Paris, France, and Publication

No.500) and engages us in accordance with the terms thereof, and

especially in accordance with the terms of Article 10 thereof. The number

and the date of this credit and the name of our bank must be quoted on all

drafts required. If the credit is available by negotiation, each

presentation must be noted on the reverse of this advice by the bank where

the credit is available.

Yours faithfully

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2012年單證員考試基礎(chǔ)理論知識預(yù)習講義匯總(七)

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關(guān)注：單證員考試時間 考試教材 單證員考試培訓(xùn)

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