Commercial Invoice  商業(yè)發(fā)票  

There are many forms of invoice: proforma invoice, commercial invoice, consular invoice, sample invoice, custom invoice, etc. Commercial Invoice and Customs Invoice are commonly used in business practice. 

商業(yè)發(fā)票有多種形式：形式發(fā)票,、商業(yè)發(fā)票、領(lǐng)事發(fā)票,、樣本發(fā)票,、海關(guān)發(fā)票等。商業(yè)發(fā)票和海關(guān)發(fā)票是在業(yè)務(wù)實(shí)踐中最常用的,。

Commercial Invoice is a document, in which the quality, quantity, unit price and total price of the goods are described. It is the basis on which other documents are to be prepared, it is also the basis of bank checking the conformity between credit terms and documents, and the conformity between the documents. 

商業(yè)發(fā)票是表明所述貨物質(zhì)量,、數(shù)量、單價(jià),、總額的單據(jù),。它是其它單據(jù)是否準(zhǔn)備的基礎(chǔ)，也是銀行檢查信用證與單據(jù)間,、單據(jù)與單據(jù)間是否相符的基礎(chǔ)單據(jù),。

Customs Invoice is a special invoice required by importing customs to determine the values and origin of the imported goods. 

銀行發(fā)票是由進(jìn)口海關(guān)特別要求的發(fā)票，用來(lái)進(jìn)口貨物的貨值和產(chǎn)地,。

The contents of invoice must be completed in strict accordance with the terms of the contract, even the lightest inconsistency may cause troubles. All the invoices must be filled in correctly and truly. They are usually made out in triplicate or quadruplicate. 

發(fā)票內(nèi)容填制必須嚴(yán)格與合同條款一致,，即使最輕的一點(diǎn)不符也會(huì)引起麻煩。所有的發(fā)票必須正確和如實(shí)填制,。通常一式三份或一式五份繕制,。

The invoice is issued by the seller or exporter. It is the basis of the transaction between the seller and the buyer. When the invoice is made out, one should take care of the invoice price, which may be CIF or FOB price, etc. 

發(fā)票由賣方或出口方出具。是賣方和買方間交易的基礎(chǔ),。發(fā)票填制出來(lái)時(shí),，一方應(yīng)留意發(fā)票，它可能是CIF或FOB價(jià)格等,。

The seller is sometimes requested by the buyer to arrange freight and insurance for shipment. As this goes beyond the normal duty of the seller, the freight charges and insurance premium should be for the buyer’s account. 

賣方有時(shí)要求買方安排裝運(yùn)的運(yùn)費(fèi)和保險(xiǎn),。因這超出賣方的正常控制,，運(yùn)費(fèi)和保險(xiǎn)費(fèi)應(yīng)由買方承擔(dān),。

Specimen 1                Commercial Invoice

中國(guó)服裝進(jìn)出口公司濰坊分公司

CHINA NATIONAL GARMENTS IMPORT & EXPORT

CORPORATION WEIFANG BRANCH

                    ADD: 153, XIANGYUANG ROAD, WEIFANG, 261041 SHANDONG, CHINA

發(fā)票

INVOICE

    Invoice No.__D220-521__          Date: _Sep 15, 2007

    S/C No.: DSJ-221                 L/C No.: _________

   Shipped from:  QINGDAO     to  SAN_ANTONIO VIA HONG KONG

   For account and risk of: JOHSON’S S.A. NUBLE1034, SANTIAGO, CHILE

CHINA NATIONAL GARMENTS IMPORT & EXPORT CORPORATION

WEIFANG BRANCH

________________________________________

Authorized Signature

The Main Contents and Notes of Commercial Invoice

商業(yè)發(fā)票的主要內(nèi)容及注釋：

1.       Name and address of the seller 賣方名稱和地址

It is relatively fixed, usually is printed in advance. 相對(duì)固定，通常提前印制

2.       The invoice number 發(fā)票號(hào)

The number is given by export company itself. 發(fā)票號(hào)由出口公司自行擬訂,。

3.       Date of invoice 發(fā)票日期

The date of invoice should be earlier than the date of shipment and draft, and no later than the volidity of L/C. 發(fā)票日期應(yīng)早于裝運(yùn)日期和匯票日期,，不遲于信用證的有效期。

說(shuō)明：該日期可以早于開(kāi)證日期，但不可早于合同的簽訂日期,。它是所有議付單據(jù)中最早的日期,。

4.       Sales contract number 銷售合同號(hào)

5.       The port / place of shipment 裝運(yùn)港 / 裝運(yùn)地

6.       The port / place of destination 目的港 / 目的地

If transhipment is allowed, the port of transhipment is marked. For example, “From Qingdao to Helsinki W/T (with transshipment) Hong Kong by Vessel”.  如果允許轉(zhuǎn)船，應(yīng)標(biāo)明轉(zhuǎn)運(yùn)港,。如“通過(guò)船運(yùn),，從青島經(jīng)香港轉(zhuǎn)船發(fā)往赫爾辛基”。

7.       Name and address of the buyer 買方名稱和地址

The buyer is the applicant, its name and address should be strictly in accordance with the stipulation of L/C. 買方是申請(qǐng)人,，其名稱和地址應(yīng)嚴(yán)格與信用證規(guī)定一致,。

8.       Marks and No. 嘜頭和號(hào)碼

It refers to the shipping marks. 指船的標(biāo)記。

說(shuō)明：嘜頭按信用證規(guī)定,，如未規(guī)定嘜頭,，可填入“N/M”。如為裸裝貨,，則注明“naked”或散裝“in bulk”。

9.       Description of the goods 貨物說(shuō)明

Fill in with the stipulation of L/C. 嚴(yán)格按信用證規(guī)定填制,。

10.   Unit price and sum 單價(jià)和總額

It consists of currency, measurement unit, sum and trade terms. These four parts should keep in accordance with L/C strictly. 包括幣制,、尺碼單位、金額及交易條件,。這四部分應(yīng)嚴(yán)格與信用證一致,。

11.   Amount 金額

It can not exceed the highest amount stipulated in L/C. 不能超過(guò)信用證規(guī)定的最高金額。

12.   Signature of benefitiary 受益人簽字

The invoice will take effect after being signed by the beneficiary. 發(fā)票將在受益人簽字后生效,。