2012年单证员考试基础理论知识预习讲义(79)

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　　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！
　　单证员考试基础理论知识预习讲义（79）
　　七、商业发票的审核
　　MARKS&NUMBERSDESCRIPTION
$ g8 m8 o, ~5 [, J1 |. f# |( X6 l1 o- V2 \　　OF GOODSQUANTITYUNIT PRICEAMOUNT
　　N/MWOMEN‘S 100PCT POLYESTER KNIT SPRING JACKET
1 l) C6 B, Y& y2 X1 ^% w& o) Z　　ORDER 152-038
　　STYLE.28367-J
　　ORDER.152-068
　　STYLE.27247-W
0 x, e/ @* R( M0 }4 z) D1 \　　1200PCS
& f  H! m. l$ X0 G　　1500PCSFOB SHANGHAI
　　USD3.95/PC
　　USD1.72/PC
　　TOTAL：
5 P  |1 M9 t& k0 U6 b　　USD4740.00
　　USD2580.00
　　USD7320.00
　　IT IS TO CERTIFY THAT COMMODITIES ARE OF CHINA ORIGN
　　H.S.CODE6109.1000
　　信用证：
　　ISSUE OF A DOCUMENTARY CREDIT PAGE 00001
　　CHIYU BANKING CORPORATION LTD.
　　BRITISH COLUMBIA OF CANADA
: j: R* S6 j# J9 n　　1055 WEST GEORGIA STREET， TORONTO. C.V6E 3P3
8 r, v6 ~9 s2 J, Z$ k; e" H5 [  q　　TORONTO， CANADA
　　TELEX ： 8348897 CHIYU HX
) M1 O$ Q: o" E! a. y! i8 i9 I　　CABLE ADDRESS ："CHIYU"
　　57 A BANK OF CHINA，
& O5 F- v+ ^8 e5 i　　SHENZHEN BRANCH
　　658 QUEEN ROAD，
4 U) V: a* ^- o: O5 [　　SHENZHEN GUANGDONG
　　CHINA
　　40A FORM OF DC： IRREVOCABLE DOCUMENTARY
* O$ V# [; P6 R' K4 Z* ~/ ]5 ~　　20 DC NO.： K-08-100678
1 q* y* F0 t/ q/ x' t* d- H　　31C DATE OF ISSUE： APRIL 2， 2002 IN TORONTO， CANADA
　　31D DATE AND PLACE OF EXPIRY： May 15， 2002.
　　50 APPLICANT： JAMES BROWN & SONS
* s! P7 B+ ~5 c3 i% Y. t6 m　　#304-310 JALAN STREET，
　　TORONTO， CANADA
7 s6 r2 ~( H& {  ~1 E3 p　　TEL： 01 7709910 FAX： 01 7701100
. N% z* v- _; G# v& O7 C9 ]　　smith@ec_train.com
9 Q' [5 L' E% T3 Y# `　　59 BENEFICIARY
　　SHENZHEN ZHONGTIAN IMP. & EXP. COMPANY
0 W7 L% ~2 l- s+ b5 \# n* p" y& }　　988， ZHONGSHAN ROAD，
　　SHENZHEN， GUANGDONG，
　　CHINA
0 R1 Z' p8 Y3 x! Z3 Q　　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
  }* Q7 m; D2 X, [　　43T TRANSHIPMENT： ALLOWED
  Y- P, k) w8 ]( r* ]/ h　　44A SHIPMENT FROM： SHENZHEN， CHINA
* G2 [1 I( r0 G2 u$ k　　44B FOR SHIPMENT TO： TORONTO， CANADA
　　45C LATEST DATE OF SHIPMENT： APRIL 30， 2002
　　45A GOODS ： " CHUNLEI " BRAND ARTIFICIAL FLOWER
5 w( P5 e% {) k' t7 k　　CIFC3 TORONTO
　　ART. NO. LWY81 1 312dz USD6.58/dz
　　ART. NO. SSY57 1 312dz USD8.17/dz
! o  b: h# H4 S5 E; ~　　DETAILS AS PER S/C NO.SZTT988
$ c! b# `+ h& Y* ~: T　　EACH ITEM IN ONE 20‘ CONTAINER
　　46B DOCUMENTS REQUIRED：
---------SIGNED COMMERCIAL INVOICE IN TRIPLICATE.
6 `3 i- Y8 {3 q/ ]6 p---------FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO OUR
+ @; H) v6 H0 @0 X+ v* K/ R　　ORDER MARKED FREIGHT PREPAID NOTIFYING APPLICANT AND BEARING THIS
　　DOCUMENTARY CREDIT NUMBER.
7 r) R* u6 l% g3 m" J7 _---------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.
7 Q5 }8 n2 K% `% _! w9 c( S7 a---------BENEFICIARY'S CERTIFIED CABLE/TELEX COPY ADVISING APPLICANT
- l# v/ r- \& j  w( s" |　　SHIPMENT DETAILS BEFORE SHIPMENT EFFECTED.
---------CERTIFICATE OF ORIGIN GSP FORM A IN ONE ORIGINAL AND ONE COPY
+ O# B* V- H' M. r: H　　71B ALL BANKING CHARGES OUTSIDE TORONTO AND REIMBURSEMENT CHARGES ARE FOR
  B: P. z- }; P2 }% C7 J　　ACCOUNT OF BENEFICIARY
　　78 INSTRUCTIONS： DOCUMENTS MUST BE DESPATCHED TO ：
) h7 F, W; g) t7 Z$ W　　CHIYU BANKING CORPORATION LTD.，
　　BRITISH COLUMBIA OF CANADA， 1055 WEST GEORGIA STREET，TORONTO. C.V6E 3P3，
. V  A0 Q0 x7 {7 S4 Z" h7 H' I　　TORONTO， CANADA
3 q* e6 {' Y( v6 J0 t　　++++
6 W3 ?% [3 x$ }9 E' ^　　PLEASE FOLLOW INSTRUCTIONS STATED IN THE CREDIT
/ F- k4 O- Z8 S, B5 O　　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：
2 P* b3 o* [  v+ T+ d1 _　　47B A DISCREPANCY FEE OF USD25.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE
5 ?- X7 @2 B  m, a8 _  X　　PROCEEDS OF EACH PRESENTATION OF DOCUMENTS WITH DISCREPANCY（IES）。
4 r: d; b0 y; T) b2 c; y; K# u　　We hereby issue this irrevocable Documentary Credit in your favor. It is
　　subject to the uniform customs and practice for documentary credits （1993
1 z# y' `% Y; V2 d7 `　　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
- ]5 r/ g) O! G9 n, g% N　　and the date of this credit and the name of our bank must be quoted on all
9 Z. g  b0 T2 H& `) f　　drafts required. If the credit is available by negotiation， each
- ?) S" @* y- G& E& Z　　presentation must be noted on the reverse of this advice by the bank where
　　the credit is available.
/ v/ D; g: W' v: t& Z+ b1 o　　Yours faithfully