项目6： 商业发票.pptVIP

▲操作案例：L/C NO. ：HK1112234 ▲制单依据：L/C, INVOICE,其他信息 ▲商业发票条款：46A, 47A栏目 知识链接 部分国家对发票的特殊规定 1、智利：发票内要注明运费、保险费和FOB值。 2、墨西哥：发票要手签，一般发票要求领事签证，可由贸促会代签，并注明：“There is no MEXICAN consulate here”.在北京由墨西哥驻华使者签证。 3、澳大利亚：发票内应注明发展中国家声明，可享受优惠关税待遇。 4、伊拉克：要求领事签证，由贸促会代替也可。 5、黎巴嫩：发票应加注正式真实性的语句。 “We hereby certify that this invoice is authentic ,that it is the only one issued by us for the goods herein ,that the value and price of the goods are correct without any deduction of payment in advance and its origin is exclusively China.” 知识链接 6、科威特：发票内要注明制造厂商名称和船名，注明毛净重并以千克表示； 7、巴林：发票内内应注明货物原产地，并且应该手签。 8、秘鲁：如用信用证要求领事签证，可由贸促会代替，发票货名应该以西班牙文表示，同时要注明FOB价值、运费和保险费。 9、斯里兰卡：发票要手签，并要注明BTN NO 10、巴拿马：可由贸促会代替， 11、委内瑞拉：发票货名应该以西班牙文表示。 知识链接 12、伊朗：发票内应注明关税号 13、阿拉伯地区：一般都要求注明货物原产地并由贸促会签证，或者由贸促会出具原产地证明。 14、尼泊尔、印度：发票手签 15、土耳其：产地证不能联合在发票内。 * * 英文单证 项目教学六 课题：Commercial Invoice 学习目标： 1. Structure of Commercial Invoice 2. Learn to fill in commercial invoice correctly 一、What is its function? Both the buyer and the seller keep their accounts on the basis of the relative commercial invoice. 2) It enables the importer to check up whether the goods consigned to him are in compliance with the terms and conditions of the respective contract. 3) In both the exporter’s and the importer’s places, application to the customs has to be supported by the Commercial Invoice, which the assessment of tariffs is based on. 4) In the absence of a draft, the Commercial Invoice takes its place for drawing money. 二、商业发票的制作： 操作示范 HAINAN FUHUA IMP EXP CO.,LTD 78 HAIXIU RD.,HAIKOU,HAINAN, CHINA TEL: 0898 COMMERCIAL INVOICE TO： GUOGUANG TRADE CO.,LTD NO.：FH035 118 QUEENS ROAD CENTRAL,HONGKONG DATE：JAN.8, 2008. HONGKONG L/C NO.：HK1112234