1、案例：制作商業(yè)發(fā)票根據(jù)以下相關(guān)信息制作商業(yè)發(fā)票:1、信用證ADVISING BANK: BANK OF CHINA, ANHUI BRANCHIRREVOCABLE DOCUMENTARY CREDIT NO.: 211LC200116 DATED: 18FEB2005.DATE AND PLACE OF EXPIRY: 17 APR. 2005 IN BENEFICIARYS COUNTRYBENEFICIARY: ANHUI CHEMICALS IMP. & EXP. CO. LTD. JIN AN MANSION 306 TUNXI ROAD, HEFEI, ANHUI, CHINA A

2、/C NO.: 6018090000-185APPLICANT: HOP TONG HAI (PTE) LTD. BLK 15, NORTH BRIDGE ROAD #04-9370 BARCELONA SPAIN 100032 FAX: 2953397AMOUNT: USD37850.00 UNITED STATES DOLLARS THIRTY SEVEN THOUSAND EIGHT HUNDRED AND FIFTY ONLY.PARTIAL SHIPMENT: NOT ALLOWEDTRANSHIPMENT: ALLOWEDSHIPMENT FROM CHINA TO BARCELO

3、NA W/T AT HONG KONGLATEST SHIPMENT DATE: 7 APR. 2005THIS CREDIT IS AVAILABLE WITH THE ADVISING BANK BY NEGOTIATION AGAINST PRESENTATION OF THE DOCUMENTS DETAILED HEREIN AND BENEFICIARYS DRAFT(S) AT 30 DAYS AFTER SIGHT DRAWN ON ISSUING BANK FOR FULL INVOICE VALUE.DOCUMENTS REQUIRED (IN THREE-FOLD UNL

4、ESS OTHERWISE STIPULATED):1. SIGNED COMMERCIAL INVOICE;2. SIGNED PACKING LIST;3. CERTIFICATE OF CHINESE ORIGIN;4. INSURANCE POLICY/CERTIFICATE ENDORSED IN BLANK FOR 110% CIF VALUE, COVERING ALL RISKS AND WAR RISK;5. FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO ORDER OF BANK OF CHINA,

5、 BARCELONA MARKED FREIGHT PREPAID AND NOTIFY APPLICANT.6. SHIPMENT ADVICE SHOWING THE NAME OF THE CARRYING VESSEL, DATE OF SHIPMENT, MARKS, AMOUNT AND THE NUMBER OF THIS DOCUMENTARY CREDIT TO APPLICANT WITHIN 3 DAYS AFTER THE DATE OF BILL OF LADING.EVIDENCING SHIPMENT OF:1300 DOZENS 100% COTTON OVER

6、ALLS, SHIRTS & SINGLETS AS PER S/C NO. 02EC301302 DATED 26-01-2005 AS DETAILS BELOW:1) 600 DOZENS 100% COTTON OVERALLS AT USD45.00 PER DOZEN. CIF BARCELONA;2) 600 DOZENS 100% COTTON SHIRTS AT USD16.50 PER DOZEN. CIF BARCELONA;3) 100 DOZENS 100% COTTON SINGLETS AT USD9.50 PER DOZEN. CIF BARCELONA.OTH

7、ER TERMS AND CONDITIONS:1. ALL BANKING CHARGES, INCLUDING REIMBURSEMENT CHARGES, OUTSIDE BARCELONA ARE FOR ACCOUNT OF BENEFICIARY.2. THE NUMBER AND DATE OF THIS CREDIT AND THE NEME OF ISSUING BANK MUST BE QUOTED ON ALL DRAFTS.3. A FEE OF USD50.00 (OR ITS EQUIVALENT) TO BE DEDUCTED FROM THE PROCEEDS

8、UPON EACH PRESENTATION OF DISCREPANT DOCUMENTS EVEN IN THE CREDIT INDICATES THAT ALL BANKING CHARGES ARE FOR THE ACCOUNT OF APPLICANT AND ACCEPTANCE OF SUCH DOCUMENTS DOES NOT IN ANY WAY ALTER THE TERMS AND CONDITIONS OF THIS CREDIT.4. ONE ADDITIONAL COPY OF COMMERCIAL INVOICE AND PHOTOCOPY OF TRANS

9、PORT DOCUMENT(S)/DELIVERY ORDER(S) ARE REQUIRED TO BE PRESENTED TOGETHER WITH THE DOCUMENTS FOR THE ISSUING BANKS RETENTION, OTHERWISE USD5.00 OR EQUIVALENT WILL BE DEDUCTED FROM THE PROCEEDS IF THESE EXTRA DOCUMENTS ARE NOT PRESENTED.5. 5 PCT MORE OR LESS IN QUANTITY AND AMOUNT ARE ALLOWED.6. SHIPM

10、ENT MUST BE EFFECTED BY 120FULL CONTAINER LOAD. B/L TO SHOW EVIDENCE OF THIS EFFECT IS REQUIRED.7. ONE SET OF NON-NEGOTIABLE SHIPPING DOCUMENTS TO BE FAXED TO APPLICANT AFTER SHIPMENT. BENEFICIARYS CERTIFICATE TO THIS EFFECT IS REQUIRED.INSTRUCTIONS TO THE NEGOTIATING BANK:THE AMOUNT AND DATE OF EAC

11、H NEGOTIATION MUST BE ENDORSED ON THE REVERSE OF THE ORIGINAL CREDIT BY THE NEGOTIATING BANK. ALL DOCUMENTS ARE TO BE SENT TO ISSUING BANK IN ONE LOT.UPON RECEIPT OF DOCUMENTS IN CONFORMITY WITH THE TERMS AND CONDITIONS OF THIS CREDIT, WE SHALL REIMBURSE YOU BY CREDITING OUR HEAD OFFICES ACCOUNT WIT

12、H US.THIS CREDIT IS ISSUED SUBJECT TO UNIFORM CUSTOMS AND PRACTICE FOR DOCUMENTARY CREDTIS (1993 REVISION) ICC PUBLICATION NO.500.BANK OF CHINA, BARCELONA +AUTHORISED SIGNATURES2、其他信息（1）PACKING INFORMATIONCommodity &specificationNo of packagesTotal gross weightTotal net weightmeasurement100% COTTON

13、OVERALLS250CTNS5750KGS5250KGS24 M3100% COTTON SHIRTS60CTNS1980KGS1860KGS4M3100% COTTON SINGLETS4CTNS248KGS240KGS1M3TOTAL314CTNS7978KGS7350KGS29.000M3（2）SHIPPING MARKS:C.T.HBARCELONANO.:1-314（3）DATE OF SHIPMENT: MARCH 31, 2005 VESSEL NAME AND VOYAGE NO.: TIANSHUN V. 138具體制作商業(yè)發(fā)票如下：ANHUI CHEMICALS IMP.

14、 & EXP. CO. LTD.JIN AN MANSION 306, TUNXI ROAD, HEFEI, ANHUI, CHINACOMMERCIAL INVOICETo:HOP TONG HAI (PTE) LTD.BLK 15, NORTH BRIDGE ROAD#04-9370 BARCELONA SPAIN 100032Invoice No.:AXAO2C3-0474Invoice Date:MAR. 18, 2005S/C No.:02EC301302S/C Date:JAN. 26TH, 2005From:SHANGHAITo: BARCELONA W/T AT HONG KO

15、NGLetter of Credit No.:211LC200116Issued By: BANK OF CHINA, BARCELONAMarks and NumbersNumber and kind of packageDescription of goodsQuantityUnit PriceAmountC.T.HBARCELONANO.:1-314CIF BARCELONA1)100% COTTON OVERALLS IN 250CTNS2)100% COTTON SHIRTS IN 60CTNS3)100% COTTON SINGLETS IN 4CTNSAS PER S/C NO. 02EC301302 DATED 26-01-2005(TOTAL: THREE HUNDRED FOURTEEN (314) CARTONS IN 120FCL.600DOZS600DOZS100DOZSUSD45.00 PER