第四节、信用证中有关商业发票条款举例 １、 Signed Commercial Invoice in duplicate showing a deduction of USD200.00 being commission. 签字商业发票一式二份，显示扣除200美元作为佣金。 ２、 Signed Commercial Invoice, one original and two copies. 签字商业发票，一正二副。 ３、 Manually Signed Invoice in five folds certifying that goods are as per Indent No.ABC567 of 03.10,2004 quoting L/C No. 手签发票一式五份，并在发票上显示根据2004年3月10日合同号ABC567订立，注明信用证号码。 ４、 Signed Commercial Invoice combined with certificate of origin and value in triplicate as required for imports into Nigeria. 已签署商业发票一式三份，发票须连同产地证明和货物价值声明为输入尼日利亚所需。 ５、 Signed Commercial in quintuplicate, certifying merchandise to be of Chinese origin. 签署商业发票一式五份，证明产品的原产地为中国。 ６、 5% Discount should be deducted from total amount of the commercial invoice. 商业发票的总金额须扣除5%折扣。 ７、 Signed commercial invoice in five fold certifying that goods are as per Contract No.12345 of 03.11,2004 quoting L/C Number BTN/HS NO. and showing original invoice and a copy to accompany original set of documents. 签署发票一式五份，证明货物是根据2004年3月11日号码为12345的合同，并注明信用证号码和布鲁赛尔税则分类号码，显示正本发票和一份副本随附原套单证。 ８、 Commercial Invoice in triplicate showing separately F.O.B value, Freight charges, Insurance premium, CIF value and country of origin. 商业发票一式三份，分别显示FOB价值、运费、保险费，CIF总值和原产地国。 ９、 Commercial Invoice in quadruplicate indicating the following: (1)That each item is labeled “Made in China”. (2)That one set of non-negotiable shipping documents has been airmailed in advance to buyer. 商业发票一式四份，并证明以下内容：（1）每件商品标明“中国制造”。（2）一套副本装提单已预先航邮寄给买方。 在信用证实务中，发票缮制方式可能引起开证行的争议，各国或各地区制作发票的模式不尽相同，在我处理国际结算实务中，常常有因为制作发票的格式有异，而造成单据收汇的拖延，例如以下就是一家中东银行发来的因发票制作的方式而引发的拒付电： 有一次中东银行发来的“拒付电”，其列出的拒付理由是：“发票中的运费和成本金额是分别列出的”。（Commercial invoice showing freight charges separately from goods amount）.我们随即看了信用证，发现信用证只规定了价格条款“ C and F Flattakia”, 并没有“另有规定”：运费不能够和成本分别列在发票上的指示.因此我们认为发票正确地显示了信用证规定的成本价（Cost）和运费（Freight）的要求。下面是我们的回电：Pls take note that invoice value USD consists of the cost of goods and the ocean freight USD .This meets the trade term “C and F Lattakia” stipulated in the credit. Furthermore your credit doesn’t specifically stipulate that the ocean freight must not be shown on the invoice separately. 此电发出后，开证银行没有提出异议，不久金额收妥。但是从中我们不难看出，发票的制作方式，当地的习惯与不尽相同的，对于各国制单的方式，我们尽要适应，以避免不必要的交涉。 练习与思考 1、商业发票的作用是什么？简述商业发票的内容及种类？ 2、根据所给信用证找出有关商业发票的条款并作中文翻译。 3、根据所给信用证的要求制作一份商业发票。
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