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1、专题1-单据缮制练习国际结算专题1：单据缮制练习实训1 汇票练习1.请根据以下制单资料缮制汇票ISSUING BANK: DEUTSCHE BANK(ASIA) HONGKONGL/C NO. AND DATE: 756/05/1495988, NOV. 20, 2008AMOUNT: USD19,745.00APPLICANT: MELCHERS (H.K) LTD., RM. 1210, SHUNTAK CENTRE,200 CONNAUGHT ROAD, CENTRAL, HONGKONGBENEFICIARY: CHINA NATIONAL ARTS AND CRAFTS IMP. &
2、 EXP. CORP. GUANG DONG (HOLDINGS) BRANCH.WE OPENED IRREVOCABLE DOCUMENTS CREDIT AVAILABLE BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN AND OF THE BENEFICIARYS DRAFTS IN DUPLICATE AT SIGHT DRAWN ON OUR BANK.INV. NO.: ITBE001121DATE OF NEGOTIATION: DEC. 20 ,2008凭 Drawn under 信用
3、证 第 号L/C NO日期Dated按 息 付款Payable with interest .% per annum号码 汇 票 金 额 中国，广州 年 月 日 No: Exchange for Guangzhou, China.见票 日 后（本 汇 票 之 副 本 未 付）At. Sight of this FIRST of Exchange (Second of exchange being unpaid) pay to the order of 或 其 指 定 人 付金额The sum of 此致To 练习2、根据以下所给销售合同填制汇票一份，提单的日期为12月8日SALES CONFI
4、RMATION NO.: 08CAN 1108 DATE: NOV. 08 ,2008SELLER： JIANGSU INTERNATIONAL IMP. &. EXP. CORP. LTD. 80 ZHONGSHAN ROAD , NANJING, CHINA FAX : 86-025-12345678 TEL : 86-025-12345678BUYER： SHEMSY NEGOCE ID CORP.75 ROUTE 96570 DARDILLY , FRANCY FAX：33-56-34567891 TEL：33-56-12345678 THIS SALES CONFIRMATION I
5、S HEREBY MUTUALLY CONFIRMED，TERMS AND CONDITIONS ARE AS FOLLOWS：NAME OF GOODS AND SPECIFICATIONS QUANTITY UNIT PRICE AMOUNTLEATHER BAGSITEM NO.SL100ITEM NO.SG120ITEM NO.SF200 1，000PCS2，000PCS3，000PCSUSD2.00/PCUSD1.50/PCUSD3.00/PCFOB SHANGHAI USD 2,000.00USD 3,000.00USD 9,000.00TOTAL6，000PCSUSD 14,00
6、0.00THE GOODS AS PER BUYERSORDER NO. FE022GSAY US DALLARS FOURTEEN THOUSAND ONLY PACKING： AS PER BUYERS DEMANDSSHIPPING MARKS: AS PER BUYERS DEMANDSSHIPMENT： X TO BE MADE（45 DAYS BY SEA AFTER BECEIVED 30% T/T PAYMENT）FROM CHINA PORT TO_（AS BUYERS DEMANDS） PARTIAL SHIPMENTS AND TRANSSHIPMENT ARE ALLO
7、WED.PAYMENT：X 30% T/T INDEPOSIT ，70% D/P 30 DAYS AFTER SIGHT INSURANCE：_ TO BE EFFECTED BY THE SELLER FOR （ ）% OF INVOICE VALUE TO COVER （ ）RISK AND WAR RISK UPTP （ ）AS PER THE OCEAN MARINE CARGO CLAUSE AND WAR RISK CLAUSE OF THE PEOPLES INSURANCE COMPANY OF CHINA X TO BE EFFECTED BY THE BUYERSELLER
8、： JIANGSU INTERNATIONAL IMP. &. EXP. CORP. LTD. ( SIGN ATURE )BUYER : SHEMSY NEGOCE ID CORP. ( SIGN ATURE ) 凭 不可撤销信用证Drawn underIrrevocable L/C No日期Dated按 息 付款Payable with interest .% per annum号码 汇 票 金 额 中国，南京 年 月 日 No: Exchange for Guangzhou, China.见票 日 后（本 汇 票 之 副 本 未 付）At. Sight of this FIRST of
9、Exchange (Second of exchange being unpaid) pay to the order of 或 其 指 定 人 付金额The sum of 此致To 实训2 商业发票商业发票范例：练习1 根据实训1的练习2所给的销售合同制作商业发票。注意：该批货物最终运至法国马赛港（MARSELLILLES）JIANGSU INTERNATIONAL IMP. & EXP. CORP.LTD80 ZHONGSHAN ROAD , NANJING, CHINA FAX : 86-025-12345678 TEL : 86-025-12345678 COMMERCIAL INVOICETO： INVOICE NO： _ INVOICE DATE：_ S/C NO： _ ORDER NO.： _FROM：_ TO：_MARKS AND NUMBERSNUMBER AND KIND OF PACK-AGE DESCRIPTION OF GOOD
