为了帮助考生系统的复习单证员考试课程 全面的了解单证员考试的相关重点，小编特编辑汇总了2012年单证员考试辅导资料，希望对您参加本次考试有所帮助！
2 G' }% p+ ]: U) j. R. g 单证员考试基础理论知识预习讲义（79）
) u! P- J4 G' |. K6 h" R2 B- h' K% N 七、商业发票的审核: _8 w9 d1 {; L( A# f
MARKS&NUMBERSDESCRIPTION7 M+ u. N% b l1 q
OF GOODSQUANTITYUNIT PRICEAMOUNT4 z D* `, v1 ?
N/MWOMEN‘S 100PCT POLYESTER KNIT SPRING JACKET
8 W3 d- v! l; b ORDER 152-038* n7 j7 K" s8 q1 Z2 e
STYLE.28367-J
1 Q/ N) y/ ^. ^5 Z; G" I ORDER.152-068 Z% \) v( t% @+ w) c8 V
STYLE.27247-W
& N& m( A- F! e6 k5 { 1200PCS
2 y) J/ J4 _$ j( d w 1500PCSFOB SHANGHAI
( T( v3 r1 }. W7 e) D* r( s+ X" C USD3.95/PC% Q \! y7 L$ P" N9 C
USD1.72/PC5 Z* r9 {3 s% e6 P4 I% B
TOTAL：
' @" n+ U* k: ]& @9 }; f USD4740.00# k* w" O8 k% c: u7 s& g
USD2580.008 V9 C7 h0 F# _, d4 |; L4 d
USD7320.00
8 N0 R7 Z9 W( o0 t! x IT IS TO CERTIFY THAT COMMODITIES ARE OF CHINA ORIGN
& k0 I+ r7 l p H.S.CODE6109.1000
" f) {. S6 D7 @7 z5 [$ N 信用证：
9 N8 T4 F) e8 x$ h+ t8 |- j6 t, y) f8 }% j ISSUE OF A DOCUMENTARY CREDIT PAGE 00001
3 _9 s5 O( Q t# g7 b8 t+ K- J; h CHIYU BANKING CORPORATION LTD.
7 W% F$ E; K$ w8 q BRITISH COLUMBIA OF CANADA
6 F3 F5 V+ j# r 1055 WEST GEORGIA STREET， TORONTO. C.V6E 3P3
3 I' H7 B9 O' |; @- j TORONTO， CANADA
7 H8 G( r9 A" P2 `4 v; T TELEX ： 8348897 CHIYU HX9 _* c" C. X5 ?. D3 l8 W- `
CABLE ADDRESS ："CHIYU"
Y0 X& T- R! f4 n2 k% d* J* y2 L$ O9 J 57 A BANK OF CHINA，1 W A }! D$ x5 ~5 W; C O9 p+ D
SHENZHEN BRANCH
8 ^# G. t+ b2 |% k4 H2 i& f 658 QUEEN ROAD，
5 l6 h0 k5 E& L! X SHENZHEN GUANGDONG
/ g- Z2 P; W- R+ N) B* `& Y CHINA$ g% s2 Q# V# a, [8 {+ z
40A FORM OF DC： IRREVOCABLE DOCUMENTARY4 V: e0 D# K0 |6 U
20 DC NO.： K-08-100678( S: e: |* L1 t( J: T, \+ }
31C DATE OF ISSUE： APRIL 2， 2002 IN TORONTO， CANADA1 m4 x2 I# b7 |+ w" V/ _
31D DATE AND PLACE OF EXPIRY： May 15， 2002.- A; p. B; K) s+ Y$ i( M# K
50 APPLICANT： JAMES BROWN & SONS ]) s6 i/ b( }1 e' }: |4 Y
#304-310 JALAN STREET，
: ~: b' G B% [ TORONTO， CANADA( g6 [1 M1 {7 B: U/ d
TEL： 01 7709910 FAX： 01 7701100; t1 L# D5 |( F$ W* Z/ S2 I
smith@ec_train.com
, E% N! z# F( { 59 BENEFICIARY
7 t2 v7 U% r5 d& [0 v SHENZHEN ZHONGTIAN IMP. & EXP. COMPANY
8 r; t5 C: t- Q; a1 W 988， ZHONGSHAN ROAD，: I+ K; }3 J% v( Q- S. d F. Q0 S
SHENZHEN， GUANGDONG，" Y( S; l! j7 U0 A0 J
CHINA
$ F! t% I% P; E2 s. c0 P5 r Tel： 0086-755-33648558； Fax： 0086-755-33648559: S& e6 y! \3 u6 h+ z& v
E-Mail： szzt@ec_train.com9 S+ A5 m% O: H/ K: q* A
32B DC AMOUNT： USD19，352.00
5 e( m! y1 p3 U7 D （SAY U.S. DOLLARS NINETEEN THOUS THREE HUNDRED AND FIFTY-TWO ONLY）。
1 e; k i7 a; b" ?: A3 a 41D AVAILABLE BY： ANY BANK IN CHINA BY NEGOTIATION
& d5 V. ^2 m4 Z) K 42C DRAFT（S） AT ： SIGHT
: \' H! w( B/ H4 } 42D DRAWEE： OURSELVES
) s! O+ P* U" c 43P PARTIAL SHIPMENTS： PROHIBITED
7 \4 j, X1 l5 _$ M) J 43T TRANSHIPMENT： ALLOWED
; @ r' r1 `2 z 44A SHIPMENT FROM： SHENZHEN， CHINA) a2 z# t* y# [: G
44B FOR SHIPMENT TO： TORONTO， CANADA {# m$ q" ?# l% U$ R+ Q
45C LATEST DATE OF SHIPMENT： APRIL 30， 2002; L" L1 z" q( T) ]# l
45A GOODS ： " CHUNLEI " BRAND ARTIFICIAL FLOWER* e' P7 D8 Z% `2 r L
CIFC3 TORONTO
& K# v- b6 _/ r# F9 m" j" h ART. NO. LWY81 1 312dz USD6.58/dz7 b; l+ j# W' E! ]: N2 @# I
ART. NO. SSY57 1 312dz USD8.17/dz: H/ j9 M) o2 }2 G: S
DETAILS AS PER S/C NO.SZTT988
3 v0 w; s5 B A8 ? EACH ITEM IN ONE 20‘ CONTAINER8 X9 y* \- ]4 V. |' o6 @3 \0 c0 O
46B DOCUMENTS REQUIRED：
# V% S* {% L! A g---------SIGNED COMMERCIAL INVOICE IN TRIPLICATE.) B$ \& V5 Q7 G1 h$ T: |2 K7 k/ M
---------FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO OUR
5 ]% W% S1 v2 v ORDER MARKED FREIGHT PREPAID NOTIFYING APPLICANT AND BEARING THIS9 |9 c% l1 \7 i u4 S: Q: i
DOCUMENTARY CREDIT NUMBER.% }' a* T+ r7 m( E' f
---------INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK2 p, ~5 K) C' f) Z' K% L
FOR 110 PCT. OF C.I.F. VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC
+ X* x. C$ y0 r0 ~/ E5 D DATED 1/1/1981 WITH CLAIMS PAYABLE AT DESTINATION.: T M6 Y2 f* A& l! ~& g
---------PACKING LIST IN TRIPLICATE.9 ?/ Y; o8 m& W9 G, l: t+ j
---------BENEFICIARY'S CERTIFIED CABLE/TELEX COPY ADVISING APPLICANT2 U+ n. A% J H/ c; }4 m- T, [
SHIPMENT DETAILS BEFORE SHIPMENT EFFECTED., H* ?# ]' ?- w
---------CERTIFICATE OF ORIGIN GSP FORM A IN ONE ORIGINAL AND ONE COPY& s; h( x) \! Y# Q' d" Y' X
71B ALL BANKING CHARGES OUTSIDE TORONTO AND REIMBURSEMENT CHARGES ARE FOR
) v h6 R3 b, ? ACCOUNT OF BENEFICIARY
a; ~: f. G6 b# ?6 P5 [ 78 INSTRUCTIONS： DOCUMENTS MUST BE DESPATCHED TO ：9 {2 o# ^# l" }' C
CHIYU BANKING CORPORATION LTD.，
' y5 A" S3 }0 |( E5 N' o8 u4 \ BRITISH COLUMBIA OF CANADA， 1055 WEST GEORGIA STREET，TORONTO. C.V6E 3P3，
. p) p8 v( s. _3 @# A TORONTO， CANADA
$ S$ I+ @5 X+ ]4 S! _ ++++
3 p* Z' W% ]: e7 f PLEASE FOLLOW INSTRUCTIONS STATED IN THE CREDIT
8 R) p6 i1 l( x0 C, T, x PLEASE DEBIT OUR ACCOUNT WITH YOU UPON RECEIPT OF DOCUMENTS. WE WILL REMIT
. [/ u, d2 H( t COVER AS PER YOUR INSTRUCTIONS；WE WILL CREDIT YOUR BEIJING H.O.USD A/C
' s0 U1 Y7 N% h, ~6 u# j WITH US ；WE WILL CREDIT YOUR A/C WITH US AT MATURITY
7 I! o3 }& X: } 53 REIMBURSING BANK：+ V" p( g6 S" c7 t
47B A DISCREPANCY FEE OF USD25.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE& Z$ d ? }7 j3 e8 M8 X% Y/ g$ A6 o
PROCEEDS OF EACH PRESENTATION OF DOCUMENTS WITH DISCREPANCY（IES）。
; _7 |$ ^: x! k We hereby issue this irrevocable Documentary Credit in your favor. It is
9 L6 F0 Y% q) o n8 c1 U6 o subject to the uniform customs and practice for documentary credits （1993; M8 T, g# s* K, Y: C" O
Revision International Chamber of Commerce， Paris， France， and Publication) q0 B( G% j6 Z. y# e% P2 _
No.500） and engages us in accordance with the terms thereof， and/ y' C- Y5 L5 N
especially in accordance with the terms of Article 10 thereof. The number
6 m4 t. Y; d* E8 U4 O" V and the date of this credit and the name of our bank must be quoted on all
9 B2 O3 h( k- ^" _& H drafts required. If the credit is available by negotiation， each
+ m1 | e; a0 ~+ C& U: x' l presentation must be noted on the reverse of this advice by the bank where
. I6 Q! C6 W; X! s the credit is available.
& x7 M5 n0 ]. V, ^/ \ Yours faithfully |
发表于 2012-3-14 15:22:34
