【正文】 單據(jù)編制（學(xué)生實(shí)訓(xùn)指導(dǎo)手冊(cè)）實(shí)訓(xùn)目標(biāo)能夠熟練掌握國(guó)際貿(mào)易交易過(guò)程中,各種單據(jù)的區(qū)分和使用。根據(jù)給定的合同、信用證或相關(guān)的交易條件，制作商業(yè)單據(jù)、運(yùn)輸保險(xiǎn)單據(jù)、報(bào)關(guān)報(bào)檢單據(jù)、附屬單據(jù)、結(jié)匯金融票據(jù)、退稅核銷單據(jù)。任務(wù)一 會(huì)繕制商業(yè)單據(jù)一．實(shí)訓(xùn)目標(biāo)能夠根據(jù)合同、信用證等相關(guān)交易資料，繕制商業(yè)單據(jù)，包括《商業(yè)發(fā)票》、《裝箱單》。二．背景資料經(jīng)理要求李斌，跟著王師傅學(xué)著制作相關(guān)的商業(yè)單據(jù)。王師傅拿出一份以往填制的發(fā)票樣張，要求李斌對(duì)照資料，自己先自看一看，熟悉一下格式。王師傅告訴小李，作為對(duì)商業(yè)發(fā)票的補(bǔ)充，還需填制裝箱單，主要顯示貨物的包裝、毛重、凈重以及尺碼方面的情況。那么，商業(yè)發(fā)票和裝箱單是如何繕制的呢？三．任務(wù)實(shí)施《商業(yè)發(fā)票》1）SELLER注釋：賣(mài)方一般為信用證受益人（L/C 中59）3) INVOICE NO. 注釋：發(fā)票號(hào)碼4) INVOICE DATE注釋：發(fā)票日期5) L/C NO. 注釋：信用證編號(hào)6) DATE注釋：信用證開(kāi)證日期7) ISSUED BY注釋：開(kāi)證行，通常在買(mǎi)方所在地2）BUYER注釋：買(mǎi)方一般為信用證開(kāi)證申請(qǐng)人（L/C 中50）8) CONTRACT NO.注釋：合同編號(hào)9) DATE注釋：合同日期10) FROM注釋：?jiǎn)⑦\(yùn)地，見(jiàn)L/C中44A11) TO注釋：目的地，見(jiàn)L/C中44B12) SHIPPED BY注釋：運(yùn)輸工具名稱如用海運(yùn)，則還要填寫(xiě)相應(yīng)的船名、船次13)PRICE TERM注釋：貿(mào)易術(shù)語(yǔ) 14)MARKS 15)DESCRIPTION OF GOODS 16)QTY. 17)UNIT PRICE18)AMOUNT注釋：嘜頭 也稱為運(yùn)輸標(biāo)志 注釋：貨物描述不得使用統(tǒng)稱、簡(jiǎn)稱、必須與信用證中的貨物描述保持一致。并列明不同型號(hào)。（L/C 中45A）TOTAL　總計(jì)對(duì)于不同型號(hào)的不同數(shù)量、不同金額，還需算出總數(shù)、總價(jià)注釋：數(shù)量根據(jù)合同或者信用證中的內(nèi)容進(jìn)行填制總數(shù)量 注釋： 單價(jià)包括幣別、金額、計(jì)價(jià)單位、貿(mào)易術(shù)語(yǔ)（L/C 中45A）　注釋：總值數(shù)量*單價(jià)總金額　 19) ISSUED BY　注釋：簽發(fā)人，即賣(mài)方公司名稱　 20) SIGNATURE　 注釋： 簽署，賣(mài)方公司負(fù)責(zé)人簽名 1.INVOICE NO.發(fā)票號(hào)碼2.PRICE TERM貿(mào)易術(shù)語(yǔ)3.DESCRIPTION OF GOODS貨物描述4.QTY數(shù)量5.SHIPPING MARKS運(yùn)輸標(biāo)志6.FROM啟運(yùn)地7.TO目的地8.L/C DATE信用證開(kāi)立日期9.ISSUED BY簽發(fā)人10.Fax No.傳真號(hào)碼 《裝箱單》 P A C K I N G L I S T7) TOTAL PACKAGES(IN WORDS)　　注釋：包裝總件數(shù)（大寫(xiě)）SAY THREE HUNDRED CARTONS ONLY8) MARKS amp。 NOS.注釋：嘜頭要與L/C及合同相一致若無(wú)，寫(xiě)N/MN/M9) C/NOS.10) NOS. amp。 KINDS OF PKGS. 11) ITEM12)QTY. (pcs.)13) . (kg)14) . (kg)15) MEAS (m3)注釋：紙箱編號(hào)對(duì)應(yīng)不同貨號(hào)，根據(jù)包裝方式計(jì)算出不同貨號(hào)的包裝件數(shù)1100101200201300注釋：包裝件數(shù)根據(jù)包裝方式計(jì)算出不同貨號(hào)的包裝件數(shù)100 CTNS100 CTNS　100 CTNSTOTAL注釋：貨物描述及包裝應(yīng)先注總稱，然后逐項(xiàng)列明詳細(xì)貨名MEN’S 100 PERCENT POLYESTER KNITTED WINDJACKETM1207M1208M1209在每一包裝件下列明其包裝方式。ONE PIECE IN ONE POLYBAG,12 POLYBAGS IN ONE CARTON注釋：件數(shù)注明每種活好的總件數(shù) 1200 PCS 1200 PCS 1200 PCS 3600 PCS 注釋：毛重注明每種貨號(hào)的總毛重 500 KGS 500 KGS 500KGS 1500 KGS注釋：凈重注明每種貨號(hào)的總凈重 400 KGS 400 KGS 400KGS 1200 KGS注釋：體積注明每種貨號(hào)的總體積 　 1.. / GROSS WEIGHT毛重2.. / NET WEIGHT凈重3.PACKAGE包裝總件數(shù)4.MEAS / MEASUREMENT體積5.CTN （CARTON）紙箱6.CASE NO./ CARTON NO. 紙箱編號(hào)/包裝件號(hào)7.GOODS DESCRIPTIONS amp。 PACKING貨物描述及包裝情況四．體驗(yàn)活動(dòng)根據(jù)下述材料，繕制商業(yè)發(fā)票和裝箱單（1）銷售合同SALES CONFIRMATION NO.: ZHT081115 DATE:，2008THE SELLER：SHANGHAI ZHENHUA IMPamp。EMP CO LTDTHE BUYER: GRTRAG Co., Ltd.ADRESS: Rm 501 Longju Building No. 87 Longju Rd., Pudong Shanghai 200136 Tel:00862158334388Fax:00862158334389ADRESS: A904 Wealth Building, Kando Jinbocho Chiyodaku, Tokyo JapanTel.:+81352836765 Fax: +81352836775THE UNDERSIGNED SELLERS AND BUYERS HAVE AGREED TO CLOSE THE FOLLOWING TRANSACTIONS ACCORDING TO THE TERMS AND CONDITIONS STIPULATED BELOW：COMMODITY AND SPECIFICATIONQUANTITYUNIT PRICEAMOUNTWOMEN JEANW3301W30012400 PCS1200 PCSCIF TOKYOUSD USD USD USD TOTAL：3600 PCSUSD TOTAL AMOUNT IN WORDS： SAY . DOLLARS EIGHTEEN THOUSAND ONE HUNDRED AND TWENTY ONLYPACKING：ONE PIECE IN ONE POLYBAG, 30 POLYBAGS IN ONE CARTONSHIPMENT：NOT LATER THAN ,2009， FROM SHANGHAI TO TOKYO JAPAN， ALLOWING TRANSHIPMENT amp。 PARTIAL SHIPMENTS.PAYMENT： THE BUYER SHOULD OPEN THROUGH A BANK ACCEPTABLE TO THE SELLER AN 100% IRREVOCABLE L/C PAYABLE AT 30 DAYS AFTER SIGHT DRAFT TO REACH THE SELLERS BEFORE , 2008 AND VALID FOR NEGOTIATION IN CHINA UNTIL THE 15TH DAY AFTER THE DATE OF SHIPMENT.INSURANCE：TO BE EFFECTED BY THE SELLER FOR 110% OF INVOICE VALUE AGAINST . AS PER THE RELEVANT OCEAN MARINE CARGO OF P. I. C. C. DATED 1/1/1981. THE BUYERS: THE SELLERSGRTRAG Co., Ltd. SHANGHAI ZHENHUA IMPamp。EMP CO LTD (SIGNATURE) (SIGNATURE)PLEASE SIGN AND RETURN ONE COPY（2）信用證APPLICATION HEADER 0 700 1417 970214FKBKJPJTAXXX 1343 337998 97021 1317 * SUMITOMO MITSUI BANKING CORPORATION TOKYOUSER HEADER SERVICE CODE 103: BANK. PRIORITY 113: MSG USER REF. 108: INFO. FROM CI 115:SEQUENCE OF TOTAL *27 : 1/1FORM OF DOC. CREDIT *40A : IRREVOCABLEDOC. CREDIT NUMBER *20 : TK0842DATE OF ISSUE *31C : 081201EXPIRY *31D : DATE 090215 PLACE CHINAISSUING BANK *51 :SUMITOMO MITSUI BANKING CORPORATION NAKANOMACHI 11015, MIYAKOJIMAKU TOKYO JAPANAPPLICANT *50 : GRTRAG CO., LTD. A904 WEALTH BUILDING, KANDO JINBOCHO CHIYODAKU, TOKYO JAPANBENEFICIARY *59 : SHANGHAI ZHENHUA IMPamp。EMP CO LTD RM 501 LONGJU BUILDING LONGJU RD., PUDONG SHANGHAI 200136 AMOUNT *32B : CURRENCY USD AMOUNT MAX. CREDIT AMOUNT 39B: NOT EXCEEDINGAVAILABLE WITH/BY *41D : ANY BANK BY NEGOTIATIONDRAFTS AT… 42C : 30 DAYS AFTER SIGHT DRAWEE 42A : SUMITOMO MITSUI BANKING CORPORATION NAKANOMACHI 11015, MIYAKOJIMAKU TOKYO JAPANPARTIAL SHIPMENTS 43P : ALLOWEDTRANSSHIPMENT 43T : ALLOWEDLOADING IN CHARGE 44A : SHANGHAI, CHINAFOR TRANSPORT TO 44B : TOKYO JAPANLATEST DATE OF SHIP. 44C : 090131DESCRIPT. OF GOODS 45A : WOMEN JEANW3301 2400 PCS USD W3001 1200 PCS USD DOCUMENTS REQUIRED 46A : 1. SIGNED COMMERCIAL INVOICE IN 3 COPIES INDICATING CREDIT NO.2. FULL SET CLEAN ON BOARD MARINE BILL OF LADING MADE OUT TO