项目练习二：出口托运单证.一、基础知识题（一）选择题：1、以下哪种单据不属于发票类( )A. 花色搭配单B. 海关发票C. 领事发票D. 形式发票2、包装单据一般不应显示货物的（），因为进口商把商品转售时只要交付包装单据和货物，不愿泄漏其购买成本。
A、品名、总金额B．单价、总金额C．包装件数、品名D．品名、单价3、发票上的货物数量应与信用证一致，如信用证在数量前使用“约”、“大约”字眼时，应理解为：（）A、货物数量有不超过5%的增减幅度。
B、货物数量有不超过10%的增减幅度C、货物数量有不超过3%的增减幅度D、货物数量不得增减5、信用证要求提供厂商发票的目的是：（）A．查验货物是否已经加工生产B．核对货物数量是否与商业发票相符C．检查是否有反倾销行为D．确认货物数量是否符合要求7、信用证中规定“PACKING LIST IN FIVE COPIES”，则受益人提交的装箱单的份数为（）A. 5份副本B. 1份正本4份副本C. 不需要提交正本D. 5份正本至5份副本8、一般情况下，商业发票的金额应与（）一致。
A.合同金额B. 信用证金额C.保险金额D. 实际发货金额9、海关发票是由（）制定的一种特殊发票格式。
A.出口方B. 进口方C.出口国海关D.进口国海关10、下列哪点不是商业发票的作用（）A.是进出口报关完税必不可少的单据B. 是全套单据的核心C. 是结算货款的依据D. 是物权凭证（二）判断题：1、如果合同和信用证中均未规定具体唛头，则填写发票时，“唛头”一栏可以空白不填。
( )2、信用证要求PACKING LIST TO BE MADE OUT IN NEUTRAL FORM，则装箱单中不能显示出具人名称。
（）3、商业发票上的货物描述应详细，而装箱单的货物描述只需用商品品名。
（）8、装箱单的主要作用是补充商业发票内容的不足，便于买方掌握商品的包装、数量及供进口国海关检查和核对货物。
（）9、商业发票的日期应早于提单的日期。
（）10、除非信用证另有规定，商业发票必须由信用证的受益人开立。
（）二、操作题：1、按以下材料缮制商业发票：ISSUING BANK:TOKYO BANK LTD.,TOKYOL/C NO.: 9426DATE OF ISSUE :010615APPLICANT: SAKA INTERNATIONAL FOOD CO.26 TORIMI-CHO NISHI – PU, NAGOYA 546, JAPANBENEFICIARY: NINGBO NATIVE PRODUCTS CO. NO.115 DONGFENG ROAD, NINGBO, CHINALOADING IN CHARGE: NINGBO, CHINAFOR TRANSPORTION TO: NAGOYA, JAPANDESCRIPTION OF GOODS:20M/T FRESH BAMBOO SHOOTS AT CIF NAGOYA USD 1080.00 PER M/T AND 30 M/T FRESH ASPARAGUS AT CIF NAGOYA USD1600.00 PER M/T AS PER CONTRACT NO. NP94051DOCUMENTS REQUIRED:+COMMERCIAL INVOICE IN TRIPLICATE AND CERTIFY THAT THE GOODS ARE OF CHINESE ORIGIN.……….SHIPPING MARKS : NO MARKS制作发票的日期: 2001年6月19日------------------------------------------------------------------------------------------------------------------------------COMMERCIAL INVOICETo: Date:Invoice No:Contract No:From: to: Letter of credit No:Issued by :Marks & NumbersQuantities and DescriptionsUnit PriceAmount---------------------------------------------------------------------------------------------------------------------------------2、按以下材料缮制装箱单：ISSUING BANK: THE HONGKONG AND SHANGHAI BANKING CORPORATION,HONGKONGL/C NO.: CMD 20808APPLICANT: HONGKONG ABC COMPANYNO.18 BUILDING BROADSTONE STREET, HONGKONG , CHINABENEFICIARY: NINGBO SHANYA IMP& EXP CO.NO. 12 ZHISHAN ROAD, NINGBOCOVERING: FROZEN SOYABEANS 10M/T CIF HONGKONG USD 920.00 PER M/T FROMNINGBO TO HONGKONGPACKING: IN 5 SEAWORTHY CARTONS SIZE IS 30CM*30CM*40CM/CTN NET WIGHT: 20KGS PER CARTON GROSS WEIGHT: 21KGS PER CARTONINVOICE NO.: SY22 INVOCE DATE : APR. 15, 2000CONTRACT NO.: SYA2000663PACKING LISTDate:Invoice No.:Contract No.:Weight Marks &NumbersDescriptions Quantity PackagesNetGrossMeasurement---------------------------------------------------------------3.发票改错天津体育用品进出口公司向日本的tokyo keyboard distributer出口一批足球，该公司在货物出运后利己着手制单结汇，请根据以下的信用证内容审核并修改其制作的商业发票。
Name of issuing bank: the mitsui bank ltd., Tokyo, 15 marunouche 3- chomePlace and dater of issue: 3 march, 1999,Tokyo, japanTo: Tianjin sporting goods imp. & exp. Corp.68 yentai street, Tianjin, chinaThis credit is advised through bank of china, 50 yentai street, Tianjin, china.Dear sirs,By order and for account of Tokyo keyboard distributer, 12-14 monmachi 3-chome, Tokyo, japan. We hereby issue an irrevocable documentary credit no. 901026 for usd5600.00(say is dp;;ars five thousand six hundred only) to expire on 30, june ,1999 in china available with any bank in china by negotiation against beneficiary’s drafts at sight drawn on us and the documents detailed herein, marked with “*”*commercial invoice in triplicate visaed by the chamber of commerce certifying goods origin*full set 2/2 originals clean on board marine bill of lading made out to order and blank endorsed marked freight prepaid notifying Tokyo keyboard distributer,12-14 monmachi 3- chome, Tokyo, japan.*packing list in triplicate*certificate of origin in china*insurance policy or certificate covering all risks and war risks for 110% of the invoice value stipulating claim, if any, to be payable in currency of the draft.*certificate of weight in triplicate*certificate of analysis in triplicate evidencing shipment of 1600pcs gbw32p football usd3.50/pc cif Tokyo as per s/c no. tsg0215Shipping marks:TTK/TOKYO/NO.1-520Shipment from Tianjin port to Tokyo not later than 16, june, 1999Partial shipment: allowedTransshipment: not allowedDocument to be presented within 15 days after the date of the transport documents but within the validity of the credit.We hereby engage with drawers and/or bona fide holders that drafts and negotiated in conformity with the terms of credit will be fully honoured on presentation.Instructions to the advising bank:Please advise the credit to the beneficiaryThe number and the date of the credit must be quoted on all documents required.Please acknowledge receipt.Reimbursement: the negotiating bank is authorized to claim reimbursement on the mitsui bank ltd., newyork by telex. All drafts and documents must be sent to us by airmail.Yours faithfully,The mitsui bank ltd,., TokyoSignature:Tianjin sporting goods imp. & exp. Corp.68 yentai street, Tianjin, chinaTO MESSERS；Tokyo KEYBOARD DISTRIBUTER, INVOICE NO.: TS9901212-14 MONMACHI,3-CHOME INVOICEDATE：JUE 12,1999TOKYO, JAPAN L/C NO:901026S/C NO: TSG0205 TRANSPORT DETAILSFROM TIANJIN PORT TO TOKYO BY VESSELMARKS & NOS. DESCRIPTION QUANTITY UNIT PRICE AMOUNT TK GBW 32P FOOTBALL 1600PCS USD3.5/PC USD5600.00 TOKYONO.1-520TOTAL: US DOLLARS FIVE THOUSAND SIX HUNDRED ONLY.受益人签章。