2013年國際商務單證員考試章節復習第七章(4)
來源:中華考試網發布時間:2012-12-28 16:14:52
9、價格條件
如果合同或信用證規定發票必須顯示貨物成本、運費和保險費的細目,則發票應分別列明,這時須注意有關金額與其他單據相一致。
例如:發票條款:SIGNED COMMERCIAL INVOICE IN 3 ORIGINALS AND 3 COPIES INDICATING CIF ISTANBLU VALUE OF THE GOODS ALSO INDICATING FOB VALUE,INSURANCE AND FREIGHT CHARGES SEPARATELY.
制作發票時按如下操作:
FOB VALUE : USD XXXX
INSURANCE CHARGES: USDXXX
FREIGHT CHARGES: USD XXX
TOTAL CIF ISTANBULE VALUE OF THE GOODS: USD XXXX
例:信用證條款
SHIPMENT FROM:NANJING, CHINA
FOR TRANSPORTATION TO:NEW YORK,USA
DESCRIPTION OF GOODS AND/OR SERVICES:MEN‘S SHIRTS
PRICE TERMS:FOB
DOCUMENTS FRQUIRED:COMMERCIAL INVOICE IN 6 COPIES
發票上的價格條款后的港口應該是:NANJING