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1、Commercial Invoice,Learning objectives Students are required to: 1. understand the definition of Commercial Invoice; 2. have a clear idea about the forms and contents of Commercial Invoice; 3. master the skills of making out a Commercial Invoice; 4. master the useful words and sentences.,Commercial
2、Invoice,Ability objectives: Understand and master the skills of making out a Commercial Invoice. Job project: Make out a Commercial Invoice correctly.,Commercial Invoice (1-1),Lead-in What is invoice? Invoice is list of goods sold with the prices charged. How many kinds of invoices do we have ? And
3、which one is the commonest? We have Commercial Invoices, Bankers Invoices, Consular Invoices, Customs Invoices and Proforma Invoices.,Commercial Invoice (1-2),Among these, the Commercial Invoice is the commonest and has to be furnished for each and every consignments as one of the documents evidenci
4、ng shipment. When we speak of an invoice covering a certain shipment, we mean the Commercial Invoice.,Commercial Invoice (1-3),What is a Commercial Invoice? A commercial Invoice is made out by the exporter and addressed to the importer. Full details of the goods shipped are shown in it. What is its
5、function? Both the buyer and the seller keep their accounts on the basis of the relative commercial invoice. It enables the importer to check up whether the goods consigned to him are in compliance.,Commercial Invoice (1-4),with the terms and conditions of the respective contract. In both the export
6、ers and the importers places, application to the customs has to be supported by the Commercial Invoice, which the assessment of tariffs is based on. In the absence of a draft, the Commercial Invoice takes its place for drawing money. What are the contents of a Commercial Invoice ?,Commercial Invoice
7、 (1-5),1) Consignor ( including name and address) 2) To (consignee, including name and address) 3) Issuers signature 4) Name of the invoice 5) Issuing date 6) Invoice number 7) L/C No. And Contract No. 8) Shipping terms Examples:,江苏和泰股份有限公司 JIANGSU HOTIY CORPOARATION HOTIY BUILDING,50 ZHONGSHAN.,NAN
8、JING,CHINA COMMERCIAL INVOICE TO: NO: DATE: S/C NO.: L/C NO.: FROM TO BY MARKS&NO.S DESCRIPTION QUANTITLES UNIT PRICE AMOUNT TOTAL:,JYSK CHANALEF SILK A/S BRIGHT BULIDING14,SKOVSGERD DK-9990 BROVET. DENMARK,A2400A/98,041021,03HL21401,202-612-1068,SHANGHAI,COPENHANGEN,JYSK COPENHAGEN A24001/98 1-7,XM
9、ASDECORATIONS 2-A15261 2-A15261-1 2-A15261-2,250BOXES 40BOXES 23BOXES,USD4.15/BOX USD6.45/BOX USD6.45/BOX,USD1,037.50 USD258.00 USD148.35,313BOXES,USD1,443.85,SAY US DOLLARS ONE THOUSAND FOUR HUNDERED AND FORTY THREE POINT EIGHT FIVE ONLY,CIF COPENHAGEN,江苏和泰股份有限公司 JIANGSU HOTIY CORPOARATION,广银芳,SEA,
10、COMMERCIAL INVOICE TO MESSRS: INVOICE NO. DATE: L/C NO.: CONTRACT NO.: SHIPMENT FROM TO MARKS & NOS DESCRIPTION & QUANTITY UNIT PRICE AMOUNT,ABC TRADING COMPANY 26 ZHONGSHAN ROAD,QINGDAO,CHINA FAX PHONE . E-MAIL .,ETS DUS POX 150, MARSEILLES,040808,SEPT. 30,2004,CN060/1747,6165,QINGDAO, CHINA,MARSEI
11、LLES, FRANCE,ETS DUS CN060/1747 MARSEILLES NO.1-2000,CHINA TEA 70 TONS 2000 CARTONS PACKED IN CARTONS OF 35 KGS EACH,USD3.87/KG CIF MARSEILLES,LESS 4.5% DISCOUNT USD12190.50,USD270900.00,USD258,709.50,SAY US DOLLARS TWO HUNDRED FIFTY-EIGHT THOUSAND SEVEN HUNDRED NINE POINT FIVE ONLY,WE HEREBY CERTIF
12、Y THAT THE GOODS ARE OF CHINESE ORIGIN,ABC TRADING COMPANY 张珊,TO MESSRS: INVOICE NO. DATE: L/C NO.: CONTRACT NO.: SHIPMENT FROM TO,COMMERCIAL INVOICE,MARKS & NOS QUANTITY & DESCRIPTION UNIT PRICE AMOUNT,SHANDONG IMP/EXP CORP 62 JIANGXI RD, QINGDAO, CHINA FAX TEL E-MAIL,NAN HENG INTERNATIONAL TRADING
13、 CO. LTD 104/4 LARDP RD. WANGT ANNGKAPI. BKK,SIC002,NOV. 14,1998 TO DEC. 30,1998,001-10397-1998,99A15AAL5029,QINGDAO, CHINA,BANGKOK, THAILAND,NHIT BANGKOK NO.1-9,TRI-CIRCLE BRAND BRASS PADLOCK 900 DOZ PACKED IN 9 WOODEN CASES OF 100 DOZ. EACH,USD7.357 PER DOZ CFR BANGKOK,USD6,621.30,SAY US DOLLARS S
14、IX THOUSAND SIX HUNDRED TWENTY ONE POINT THREE ONLY,SHANDONG IMP/EXP CORP 李明飞,Job project (1-1),Making out the commercial invoice according to the following information. 1. The terms of L/C (1) L/C No. CNO60/1747 dated September 10,2004 issued by Bon Banquires, Marseilles. (2) By order and for accou
15、nt of ETS DUS P.O.BOX150, Marseilles. (3) Validity: NOV.15,2004, period of presentation: 15 days after date of B/L.,Job project (1-1),(4) Amount: for about USD258,709.50 (5) Covering: CIF Marseilles, discount of 4.5% deducted about 70 tons China Tea USD 3.87/kg as per Contract No.6165 2. More inform
16、ation. (1) Invoice No. 040808 (3)实际出运70吨,以纸箱装,每箱装35公斤,每箱皮重2公斤。,Job project (1-2),(3)2004年105日装M.V.GANHE V.37由青岛出运B/L No.387 ()唛头自行设计。 (5)要求证明货物系中国产。 Suggested answer:,Job project (1-3),Commercial Invoice Invoice No. 040808 Qingdao, Date Oct.1,2004 To ETS DUS P.O. BOX 150, MARSEILLES. From Qingdao to
17、 Marsailles Per M.V. GANHE V.37 Drawn Under Bon Banquires, Marseilles L/C No. CN060/1747,Job project (1-4),Marks & Numbers Quantity % Descriptions Unit Price Amount ETS DUS China tea USD 3.87/kg CIF Marseilles 270,900 No.6165 70000kgs (70 Tons) Marseilles No.1-2000 Less 4.5% discount 12,190.05 Total USD 258,709.50,Job project (1-5),Say US Dollars Two Hundred Fifty Eight Thousand Seven Hundred and Nine Point Five Only Packed in 2000 cartons of 35 kgs each Qingdao Native Produce and Animal by-product Imp. & Exp Corp. 张华,
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