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1、授课时间2013年 月 日 节次2 周次授课题目分项制单教学目标知识目标1、发票的含义；2、发票的地位；3、发票的作用；4、发票的格式。能力目标1、发票的内容；2、发票的制作要点；3、发票的制作原则；教学重点与难点教学重点：发票的制作要点教学难点：发票的内容及格式授课方式理论讲授、案例讨论、视频观摩、启发式教学作业拓展阅读、课后思考题、实训作业授课进程组织教学: 复习：改证的途径、上节课的作业的点评 新授：1、发票的含义；2、发票的地位；3、发票的作用；4、发票的格式。5、发票的制作案例导入：发票制作示范根据下面的信用证及附 后补充信息，制作发票。27: SEQUENCE OF TOTAL：
2、1/140A: FORM OF DOCUMENTARY CREDIT：RREVOCABLE20: DOCUMENTARY CREDIT NUMBER：EXP2010-120731C: DATE OF ISSUE:10-12-0740E: APPLICABLE RULES：UCP LATEST VERSION31D: DATE AND PLACE OF EXPIRY11-02-15 IN BENEFICIARYS COUNTRY50: APPLICANT：GOOD BROTHER RESOURCES CO. LTD. 2950 HIGHWAY DRIVE TRAIL BRITHISH COLOM
3、BIA，CANADA, FAX:001-514 364 560559: BENEFICIARY NAME & ADDRESSGUANGXI WUZHOU XINDASHUN TRADING CORP. 555, WEST XINXING ROAD, WUZHOU, GUANGXI, P.R.C.32B: CURRENCY CODE, AMOUNT CURRENCY: USD(US DOLLAR)AMOUNT : # 165,000.00 #41D: AVAILABLE WITHBY- NAME & ADDRANY BANK IN BENEFICIARYS COUNTRYBY NEGOTIATI
4、ON42C: DRAFTS AT: SIGHT FOR 100% OF INVOICE VALUE 42A: DRAWEE：NORTHEAST AMERICA BANK OF CANADA43P: PARTIAL SHIPMENTS: ALLOWED43T: TRANSHIPMENTALLOWED44E: PORT OF LOADING:GUANGZHOU, CHINA44F: PORT OF DISCHARGEMONTREAL, CANADA44C: LATEST DATE OF SHIPMENT11-01-3145A: DESCRIPTION OF GOODS &/OR SERVICES1
5、00 M/T / 100 BAGS OF SILICON METALSI: 99% MIN. FE: 0.4% MAX. AL: 0.4% MAX. CA: 0.1% MAX. SIZE: 10-100 MM 90% MIN. UNIT PRICE: USD1650/MT CIF MONTREAL, CANADAAS PER SALES CONTRACT NO.GBR10086PACKED IN PLASTIC WOVEN BAGS OF ABOUT 1000 KGS NET EACH 46A: DOCUMENTS REQUIRED1. SIGNED COMMERCIAL INVOICE IN
6、 DUPLICATE.2. FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING IN TWO ORIGINALS AND 3 COPIES，MADE OUT TO ORDER OF NORTHEAST AMERICA BANK OF CANADA NOTIFYING APPLICANT EVIDENCING SHIPMENT FROM GUANGZHOU TO MONTREAL. 3. INSPECTION CERTIFICATE OF QUALITY AND WEIGHT IN DUPLICATE.4. PACKING LIST IN TRIP
7、LICATE.5. G.S.P. FORM A ISSUED BY CORRESPONDING AUTHORITY IN DUPLICATE.6. INSURANCE POLICY OR CERTIFICATE ENDORSED IN BLANK WITH CLAIMS PAYALBE AT THE DFESTINATION WITH THE SAME CURRENCY OF DRAFT AGAINST ALL RISKS AND WAR RISK OF C.I.C. FOR 110% PCT OF INVOICE VALUE7. BENEFICARYS CERTIFICATE CERTIFY
8、ING THAT ONE SET OF NON-NEGOTIABLE SHIPPINGDOCUMENTS HAS BEEN SENT TO APPLICANT BY EMS WITHIN 7 DAYS AFTER SHIPMENT HAS BEEN EFFECTED. 47A: ADDITIONAL CONDITIONS1. ALL DOCUMENTS MUST BEAR THIS CREDIT NUMBER AND DATE.2. SHIPMENT DATE PRIOR TO L/CS ISSUING DATE IS PROHIBITED.3. 5% PCT MORE OR LESS IN
9、QUANTITY AND AMOUNT ARE ACCEPTABLE.4. GOODS COVERING FREE OF CHARGE ARE ACCEPTABLE.5. IF DOCUMENTS PRESENTED UNDER THIS L/C ARE FOUND TO BE DISCREPANT, WE SHALL GIVE ITS NOTICE OF REFUSAL AND SHALL HOLD DOCUMENTS AT YOUR DISPOSAL SUBJECT TO THE FOLLOWING CONDITION:”IF WE HAVE NOT RECEIVED YOUR DISPO
10、SAL INSTRUCTIONS FOR THE DISCRPANT DOCUMENTS PRIOR TO RECEIPT OF THE APPLICANTS WAIVER OF DISCREPANCIES, WE WILL RELEASE DOCUMENTS TO APPLICANT WITHOUT NOTICE TO YOU.”71B: CHARGESALL BANKING CHARGES OUTSIDE CANADA, IF ANY, ARE FOR ACCOUNT OF BENEFICIARY48: PERIOD FOR PRESENTATIONDOCUMENTS PRESENTED
11、WITHIN 15 DAYS AFTER SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.49: CONFIRMATION INSTRUCTIONS WITHOUT78: INSTRUCTION TO PAYG/ACCPTG/NGGOTG BANK1. ALL DOCUMENTS MUST BE SENT TO US IN ONE LOT, OUR ADDRESS: NORTHEAST AMERICA BANK OF CANADA, 238 #, BEIXALU, GM, MONTREAL, CANADA2. A DISCREPANCY FEE O
12、F USD60.00 SHOULD BE DEDUCTED FROM NEGOTIATION AMOUNT FOR EACH PRESENTATION IF DOCUMENTS DO NOT COMPLY WITH L/C TERMS AND CONDITIONS.3. UPON RECEIPT OF DOCUMENTS ALONG WITH DRAFT(S) STRICTLY COMPLYING WITH TERMS AND CONDITIONS OF THIS CREDIT, WE WILL REMIT PROCEEDS LESS OUR HANDLING CHARGES TO YOU A
13、S INSTRUCTED.4. ONE COPY OF BILL OF LADING AND COMMERCIAL INVOICE IS REQUIRED FOR ISSUING BANKS FILE. USD10.00 WILL BE CHARGED IF THESE COPIES ARE NOT PRESENTED.57D: ADVISE THROUGH BANK BANK OF CHINA WUZHOU BRANCH 72: SENDER TO RECEIVER INFORMATION PLS RELEASE THE L/C UPON RECEIPT OF ADVISING FEES.E
14、ND OF MESSAGE 补充信息： 船名：KUIBEIQUE 12WV 船期：2011年1月28日 实装货物数量：100包；净重100 M/T；毛重：100.8 M/T 。体积：40M3 ，货物存放地点：广州黄埔码头2号仓库。要求卖方设计唛头。COMMERCIAL INVOICE DATE: JAN.18，2011 NO. CF 006 TO: GOOD BROTHER RESOURCES CO. LTD., 2950 HIGHWAY DRIVE TRAIL BRITHISH COLOMBIA，CANADA, FAX:001-514 364 5605 SHIPMENT FROM GUANGZHOU TO MONTREAL BY VESSEL NAME OF GOODSSPECIFICATIONQUANTITYMARK & NOS. NW/GWUNIT PRICE SILICONMETALSI: 99% MIN.FE: 0.4% MAX.AL: 0.4% MAX. CA: 0.1% MAX.SIZE:10-100 MM 90% MIN.100 BAGSXINDASHUNGBR10086MONTREALC/NO.1-1001
