555,WEST XINXING ROAD, WUZHOU, GUANGXI, P.R.C.
32B: CURRENCY CODE, AMOUNT
CURRENCY:USD(US DOLLAR)
AMOUNT:# 165,000.00#
41D: AVAILABLE WITH…BY…- NAME & ADDR
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 DISPOSAL INSTRUCTIONS FOR THE DISCRPANT DOCUMENTS PRIOR TO RECEIPT OF THE APPLICANT’S WAIVER OF DISCREPANCIES,WE WILL RELEASE DOCUMENTS TO APPLICANT WITHOUT NOTICE TO YOU.”
2.A DISCREPANCY FEE OF USD60.00 SHOULD BE DEDUCTED FROM NEGOTIATION AMOUNT FOR EACH PRESENTATION IF DOCUMENTSDO NOT COMPLY WITHL/C TERMS AND CONDITIONS.
三、发票作用
1、可供进口商了解和掌握装运货物的全面情况。发票是一笔交易的全面叙述，
他详细列明了该装运货物的货物名称、商品规格、装运数量、价格条款、商品单价、商品总值等全面情况，为进口商提供识别该批货物属于哪一批订单项下的。进口商可以依据出口商提供的发票，核对签订合同的项目，了解和掌握合同的履约情况，进行验收。
47A: ADDITIONAL CONDITIONS
1. ALL DOCUMENTS MUST BEAR THIS CREDIT NUMBER AND DATE.
2.SHIPMENT DATE PRIOR TO L/C’S ISSUING DATE IS PROHIBITED.
3.5%PCT MORE OR LESS IN QUANTITY AND AMOUNT ARE ACCEPTABLE.
20: DOCUMENTARY CREDIT NUMBER：EXP2010-1207
31C: DATE OF ISSUE:10-12-07
40E: APPLICABLE RULES：UCP LATEST VERSION
31D: DATE AND PLACE OF EXPIRY
11-02-15INBENEFICIARY’S COUNTRY
100 M/T / 100 BAGS OF SILICON METAL
SI: 99% MIN. FE: 0.4% MAX.
AL: 0.4% MAX.CA: 0.1% MAX.
SIZE: 10---100 MM90% MIN.
UNIT PRICE: USD1650/MTCIFMONTREAL,CANADA
71B: CHARGES
ALL BANKING CHARGESOUTSIDECANADA, IF ANY,AREFORACCOUNTOFBENEFICIARY
48: PERIOD FOR PRESENTATION
DOCUMENTS PRESENTED WITHIN 15 DAYS AFTER SHIPMENT BUT WITHIN THE VALIDITY OF THE CREDIT.
3. INSPECTION CERTIFICATE OF QUALITY AND WEIGHT IN DUPLICATE.
4. PACKING LIST IN TRIPLICATE.
5. G.S.P. FORM A ISSUED BY CORRESPONDING AUTHORITY IN DUPLICATE.
BANK OFCHINAWUZHOU BRANCH
72:SENDER TO RECEIVER INFORMATION
PLS RELEASE THE L/C UPON RECEIPT OF ADVISING FEES.
END 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：100.8M/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。
SIZE:10---100 MM90% MIN.
100BAGS
XINDASHUN
GBR10086
MONTREAL
C/NO.1-100
100M/T/
100.8M/T
USD1650/MT
CIFMONTREAL
TOTAL:
USD165,000
SAY: US DOLLARS ONE HUNDRED AND SIXTY FIVE THOUSAND ONLY.
7.BENEFICARY’SCERTIFICATE CERTIFYING THAT ONE SETOF NON-NEGOTIABLESHIPPING
DOCUMENTS HAS BEEN SENT TO APPLICANT BYEMSWITHIN 7 DAYSAFTER SHIPMENT HAS BEEN EFFECTED.
NO. OF L/C: EXP2010-1207
DATE OF L/C: DEC. 07,2010
GUANGXI WUZHOU XINDASHUN TRADING CORP.
莫运金
讨论小结：
通过本案例分析，了解发票制作的方法
基本部分：
【情境导入】
2011年1月下旬，广西梧州春江五金矿产进出口有限公司拟向加拿大装船出口了100吨特级金属硅。1月18日，实习单证员谭雅梅所在的出口部经理王瑞荣将一份信用证交代她，要求她马上制作议付单据--商业发票。
2.FULL SET OF CLEAN ON BOARD MARINE BILLS OF LADING IN TWO ORIGINALS AND3 COPIES，MADE OUT TO ORDER OF NORTHEAST AMERICA BANK OF CANADA NOTIFYING APPLICANT EVIDENCING SHIPMENT FROM GUANGZHOU TO MONTREAL.
50: APPLICANT：
GOODBROTHER RESOURCESCO. LTD. 2950 HIGHWAY DRIVE TRAIL
BRITHISH COLOMBIA，CANADA, FAX:001-514 364 5605
59:BENEFICIARY – NAME & ADDRESS
GUANGXI WUZHOU XINDASHUN TRADING CORP.
49: CONFIRMATION INSTRUCTIONS
WITHOUT
78: INSTRUCTIONTO PAYG/ACCPTG/NGGOTG BANK
1.ALL DOCUMENTS MUST BE SENT TO US IN ONELOT,OUR ADDRESS:
NORTHEAST AMERICA BANK OFCANADA, 238 #, BEIXALU, GM,MONTREAL,CANADA
AS PER SALES CONTRACT NO.GBR10086
PACKED IN PLASTIC WOVEN BAGS OF ABOUT 1000 KGS NET EACH
46A: DOCUMENTS REQUIRED
1.SIGNED COMMERCIAL INVOICE IN DUPLICATE.
3.UPON RECEIPT OF DOCUMENTS ALONG WITH DRAFT(S) STRICTLYCOMPLYING WITH TERMS AND CONDITIONS OF THIS CREDIT, WE WILL REMIT PROCEEDS LESS OUR HANDLING CHARGES TO YOU AS INSTRUCTED.
COMMERCIAL INVOICE
DATE: JAN.18，2011
NO. CF 006
TO:GOOD BROTHER RESOURCESCO. LTD., 2950 HIGHWAY
DRIVE TRAIL BRITHISH COLOMBIA，CANADA, FAX:001-
514 364 5605
4.ONE COPY OF BILL OF LADING AND COMMERCIALINVOICE IS REQUIREDFOR ISSUING BANK’S FILE. USD10.00 WILL BE CHARGEDIF THESE COPIES ARE NOT PRESENTED.
57D: ‘ADVISE THROUGH’ BANK
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 VALUE
SHIPMENT FROMGUANGZHOUTOMONTREALBY VESSEL
NAME OF GOODS