《進(jìn)出口業(yè)務(wù)》課件-商業(yè)發(fā)票的內(nèi)涵與制作

IMPORTANDEXPORTBUSINESSThespecificcontentsinclude:Tradingofimportandexportcommoditiesandtradingmethods.商業(yè)發(fā)票的內(nèi)涵及制作ConnotationandproductionofCommercialInvoice為保證安全收匯，出口商必須根據(jù)信用證的規(guī)定審核各類單據(jù)，以達(dá)到“單證相符、單單相符”的要求。出口商應(yīng)嚴(yán)格按照來(lái)證規(guī)定辦理，不得疏漏遺缺。商業(yè)發(fā)票的內(nèi)涵及制作情景導(dǎo)入興盛貿(mào)易有限公司的外貿(mào)業(yè)務(wù)員小王與美國(guó)愛美麗公司的業(yè)務(wù)員Sally經(jīng)過交易磋商，就1700箱蘑菇罐頭（CANNEDMUSHROOMS）簽訂了進(jìn)出口貿(mào)易合同雙方約定用CIF貿(mào)易術(shù)語(yǔ)成交。備貨后，小王開始制作商業(yè)發(fā)票。商業(yè)發(fā)票(CommercialInvoice)，簡(jiǎn)稱發(fā)票（Invoice），是賣方向買方開具的載有交易貨物名稱、數(shù)量、價(jià)格等內(nèi)容的總清單，是裝運(yùn)貨物的總說明。它是全套單據(jù)的中心,是進(jìn)出口貿(mào)易結(jié)算中使用的最主要的單據(jù)之一。商業(yè)發(fā)票的含義商業(yè)發(fā)票作為重要的結(jié)匯單據(jù)之一，作用主要有以下幾個(gè)方面：商業(yè)發(fā)票的作用發(fā)票是賣方交易的證明文件01發(fā)票是進(jìn)出口商各自記賬的依據(jù)02發(fā)票是報(bào)關(guān)、清關(guān)及納稅的憑證03發(fā)票是進(jìn)口商驗(yàn)收貨物的依據(jù)04發(fā)票是整套單據(jù)的中心以及單據(jù)填制和審核的依據(jù)05發(fā)票可代替匯票，作為付款依據(jù)06XINGSHENGCO.,LTD.ROOM15,GLOBALPLAZA,HUACHENGROAD.TIANHEDISTRICT,GUANGZHOU,CHINACOMMERCIALINVOICETo:EMILYIMPORTANDEXPORTTRADINGCO.,LTD.RIVERBUILDING,50THSTREET,NEWYORKCITY,USAInvoiceNo.:InvoiceDate:S/CNo.:S/CDate:To:XSEMCL15AUGUST15,202003TG28711JULY30,2020NEWYORKFrom:GUANGZHOUMarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountEMILY03TG28711NEWYORKC/NO.1-1700ONETHOUSANDSEVENHUNDREDCANNEDMUSHROOMSSpecification：24TINSX425GRAMS1700CTNSUSD8.00TOTAL:1700CTNSUSD13600.00SAYTOTAL:USDTWENTY-FOURTHOUSANDANDTHREEHUNDREDONLYXINGSHENGCO.,LTD.FRANKCIFNEWYORKUSD13600.00L/CNO:09EW0531商業(yè)發(fā)票的制作-樣單出票人的名稱和地址（Issure）01發(fā)票抬頭人名稱與地址（To：）02出票人收貨人名稱、地址相關(guān)日期和號(hào)碼運(yùn)輸情況商品信息出票人簽名蓋章XINGSHENGCO.,LTD.ROOM15,GLOBALPLAZA,HUACHENGROAD.TIANHEDISTRICT,GUANGZHOU,CHINACOMMERCIALINVOICETo:EMILYIMPORTANDEXPORTTRADINGCO.,LTD.RIVERBUILDING,50THSTREET,NEWYORKCITY,USAInvoiceNo.:InvoiceDate:S/CNo.:S/CDate:To:XSEMCL15AUGUST15,202003TG28711JULY30,2020NEWYORKFrom:GUANGZHOUMarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountEMILY03TG28711NEWYORKC/NO.1-1700ONETHOUSANDSEVENHUNDREDCANNEDMUSHROOMSSpecification：24TINSX425GRAMS1700CTNSUSD8.00TOTAL:1700CTNSUSD13600.00SAYTOTAL:USDTWENTY-FOURTHOUSANDANDTHREEHUNDREDONLYXINGSHENGCO.,LTD.FRANKCIFNEWYORKUSD13600.00L/CNO:09EW0531商業(yè)發(fā)票的制作-樣單發(fā)票號(hào)碼和日期（InvoiceNo.andDate）03合同號(hào)碼和日期（S/CNo.andDate）04信用證號(hào)碼（L/CNo.）05XINGSHENGCO.,LTD.ROOM15,GLOBALPLAZA,HUACHENGROAD.TIANHEDISTRICT,GUANGZHOU,CHINACOMMERCIALINVOICETo:EMILYIMPORTANDEXPORTTRADINGCO.,LTD.RIVERBUILDING,50THSTREET,NEWYORKCITY,USAInvoiceNo.:InvoiceDate:S/CNo.:S/CDate:To:XSEMCL15AUGUST15,202003TG28711JULY30,2020NEWYORKFrom:GUANGZHOUMarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountEMILY03TG28711NEWYORKC/NO.1-1700ONETHOUSANDSEVENHUNDREDCANNEDMUSHROOMSSpecification：24TINSX425GRAMS1700CTNSUSD8.00TOTAL:1700CTNSUSD13600.00SAYTOTAL:USDTWENTY-FOURTHOUSANDANDTHREEHUNDREDONLYXINGSHENGCO.,LTD.FRANKCIFNEWYORKUSD13600.00L/CNO:09EW0531商業(yè)發(fā)票的制作-樣單運(yùn)輸信息（TransportDetails）06XINGSHENGCO.,LTD.ROOM15,GLOBALPLAZA,HUACHENGROAD.TIANHEDISTRICT,GUANGZHOU,CHINACOMMERCIALINVOICETo:EMILYIMPORTANDEXPORTTRADINGCO.,LTD.RIVERBUILDING,50THSTREET,NEWYORKCITY,USAInvoiceNo.:InvoiceDate:S/CNo.:S/CDate:To:XSEMCL15AUGUST15,202003TG28711JULY30,2020NEWYORKFrom:GUANGZHOUMarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountEMILY03TG28711NEWYORKC/NO.1-1700ONETHOUSANDSEVENHUNDREDCANNEDMUSHROOMSSpecification：24TINSX425GRAMS1700CTNSUSD8.00TOTAL:1700CTNSUSD13600.00SAYTOTAL:USDTWENTY-FOURTHOUSANDANDTHREEHUNDREDONLYXINGSHENGCO.,LTD.FRANKCIFNEWYORKUSD13600.00L/CNO:09EW0531商業(yè)發(fā)票的制作-樣單嘜頭及件數(shù)編號(hào)（MarksandNumbers）07商品描述（Descriptionofgoods）08商品包裝及種類（Numberandkindofpackage）09XINGSHENGCO.,LTD.ROOM15,GLOBALPLAZA,HUACHENGROAD.TIANHEDISTRICT,GUANGZHOU,CHINACOMMERCIALINVOICETo:EMILYIMPORTANDEXPORTTRADINGCO.,LTD.RIVERBUILDING,50THSTREET,NEWYORKCITY,USAInvoiceNo.:InvoiceDate:S/CNo.:S/CDate:To:XSEMCL15AUGUST15,202003TG28711JULY30,2020NEWYORKFrom:GUANGZHOUMarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountEMILY03TG28711NEWYORKC/NO.1-1700ONETHOUSANDSEVENHUNDREDCANNEDMUSHROOMSSpecification：24TINSX425GRAMS1700CTNSUSD8.00TOTAL:1700CTNSUSD13600.00SAYTOTAL:USDTWENTY-FOURTHOUSANDANDTHREEHUNDREDONLYXINGSHENGCO.,LTD.FRANKCIFNEWYORKUSD13600.00L/CNO:09EW0531商業(yè)發(fā)票的制作-樣單數(shù)量（Quantity）10單價(jià)（UnitPrice）11XINGSHENGCO.,LTD.ROOM15,GLOBALPLAZA,HUACHENGROAD.TIANHEDISTRICT,GUANGZHOU,CHINACOMMERCIALINVOICETo:EMILYIMPORTANDEXPORTTRADINGCO.,LTD.RIVERBUILDING,50THSTREET,NEWYORKCITY,USAInvoiceNo.:InvoiceDate:S/CNo.:S/CDate:To:XSEMCL15AUGUST15,202003TG28711JULY30,2020NEWYORKFrom:GUANGZHOUMarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountEMILY03TG28711NEWYORKC/NO.1-1700ONETHOUSANDSEVENHUNDREDCANNEDMUSHROOMSSpecification：24TINSX425GRAMS1700CTNSUSD8.00TOTAL:1700CTNSUSD13600.00SAYTOTAL:USDTWENTY-FOURTHOUSANDANDTHREEHUNDREDONLYXINGSHENGCO.,LTD.FRANKCIFNEWYORKUSD13600.00L/CNO:09EW0531商業(yè)發(fā)票的制作-樣單總值（Amount）12XINGSHENGCO.,LTD.ROOM15,GLOBALPLAZA,HUACHENGROAD.TIANHEDISTRICT,GUANGZHOU,CHINACOMMERCIALINVOICETo:EMILYIMPORTANDEXPORTTRADINGCO.,LTD.RIVERBUILDING,50THSTREET,NEWYORKCITY,USAInvoiceNo.:InvoiceDate:S/CNo.:S/CDate:To:XSEMCL15AUGUST15,202003TG28711JULY30,2020NEWYORKFrom: