为了帮助考生系统的复习单证员考试课程 全面的了解单证员考试的相关重点，小编特编辑汇总了2012年单证员考试辅导资料，希望对您参加本次考试有所帮助！
单证员考试基础理论知识预习讲义（79）
七、商业发票的审核
MARKS&NUMBERSDESCRIPTION
OF GOODSQUANTITYUNIT PRICEAMOUNT
N/MWOMEN‘S 100PCT POLYESTER KNIT SPRING JACKET
ORDER 152-038
STYLE.28367-J
ORDER.152-068
STYLE.27247-W
1200PCS
1500PCSFOB SHANGHAI
USD3.95/PC
USD1.72/PC
TOTAL：
USD4740.00
USD2580.00
USD7320.00
IT IS TO CERTIFY THAT COMMODITIES ARE OF CHINA ORIGN
H.S.CODE6109.1000
信用证：
ISSUE OF A DOCUMENTARY CREDIT PAGE 00001
CHIYU BANKING CORPORATION LTD.
BRITISH COLUMBIA OF CANADA
1055 WEST GEORGIA STREET， TORONTO. C.V6E 3P3
TORONTO， CANADA
TELEX ： 8348897 CHIYU HX
CABLE ADDRESS ："CHIYU"
57 A BANK OF CHINA，
SHENZHEN BRANCH
658 QUEEN ROAD，
SHENZHEN GUANGDONG
CHINA
40A FORM OF DC： IRREVOCABLE DOCUMENTARY
20 DC NO.： K-08-100678
31C DATE OF ISSUE： APRIL 2， 2002 IN TORONTO， CANADA
31D DATE AND PLACE OF EXPIRY： May 15， 2002.
50 APPLICANT： JAMES BROWN & SONS
#304-310 JALAN STREET，
TORONTO， CANADA
TEL： 01 7709910 FAX： 01 7701100
59 BENEFICIARY
SHENZHEN ZHONGTIAN IMP. & EXP. COMPANY
988， ZHONGSHAN ROAD，
SHENZHEN， GUANGDONG，
CHINA
Tel： 0086-755-33648558； Fax： 0086-755-33648559
E-Mail： szzt@ec_train.com
32B DC AMOUNT： USD19，352.00
（SAY U.S. DOLLARS NINETEEN THOUS THREE HUNDRED AND FIFTY-TWO ONLY）。
41D AVAILABLE BY： ANY BANK IN CHINA BY NEGOTIATION
42C DRAFT（S） AT ： SIGHT
42D DRAWEE： OURSELVES
43P PARTIAL SHIPMENTS： PROHIBITED
43T TRANSHIPMENT： ALLOWED
44A SHIPMENT FROM： SHENZHEN， CHINA
44B FOR SHIPMENT TO： TORONTO， CANADA
45C LATEST DATE OF SHIPMENT： APRIL 30， 2002
45A GOODS ： " CHUNLEI " BRAND ARTIFICIAL FLOWER
CIFC3 TORONTO
ART. NO. LWY81 1 312dz USD6.58/dz
ART. NO. SSY57 1 312dz USD8.17/dz
DETAILS AS PER S/C NO.SZTT988
EACH ITEM IN ONE 20‘ CONTAINER
46B DOCUMENTS REQUIRED：
---------SIGNED COMMERCIAL INVOICE IN TRIPLICATE.
---------FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO OUR
ORDER MARKED FREIGHT PREPAID NOTIFYING APPLICANT AND BEARING THIS
DOCUMENTARY CREDIT NUMBER.
---------INSURANCE POLICY OR CERTIFICATE IN DUPLICATE ENDORSED IN BLANK
FOR 110 PCT. OF C.I.F. VALUE COVERING ALL RISKS AND WAR RISK AS PER CIC
DATED 1/1/1981 WITH CLAIMS PAYABLE AT DESTINATION.
---------PACKING LIST IN TRIPLICATE.
---------BENEFICIARY'S CERTIFIED CABLE/TELEX COPY ADVISING APPLICANT
SHIPMENT DETAILS BEFORE SHIPMENT EFFECTED.
---------CERTIFICATE OF ORIGIN GSP FORM A IN ONE ORIGINAL AND ONE COPY
71B ALL BANKING CHARGES OUTSIDE TORONTO AND REIMBURSEMENT CHARGES ARE FOR
ACCOUNT OF BENEFICIARY
78 INSTRUCTIONS： DOCUMENTS MUST BE DESPATCHED TO ：
CHIYU BANKING CORPORATION LTD.，
BRITISH COLUMBIA OF CANADA， 1055 WEST GEORGIA STREET，TORONTO. C.V6E 3P3，
TORONTO， CANADA
++++
PLEASE FOLLOW INSTRUCTIONS STATED IN THE CREDIT
PLEASE DEBIT OUR ACCOUNT WITH YOU UPON RECEIPT OF DOCUMENTS. WE WILL REMIT
COVER AS PER YOUR INSTRUCTIONS；WE WILL CREDIT YOUR BEIJING H.O.USD A/C
WITH US ；WE WILL CREDIT YOUR A/C WITH US AT MATURITY
53 REIMBURSING BANK：
47B A DISCREPANCY FEE OF USD25.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE
PROCEEDS OF EACH PRESENTATION OF DOCUMENTS WITH DISCREPANCY（IES）。
We hereby issue this irrevocable Documentary Credit in your favor. It is
subject to the uniform customs and practice for documentary credits （1993
Revision International Chamber of Commerce， Paris， France， and Publication
No.500） and engages us in accordance with the terms thereof， and
especially in accordance with the terms of Article 10 thereof. The number
and the date of this credit and the name of our bank must be quoted on all
drafts required. If the credit is available by negotiation， each
presentation must be noted on the reverse of this advice by the bank where
the credit is available.
Yours faithfully