（高职）03.4制作商业发票的数量和单价ppt课件.pptx

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1、03.4制作商业发票的数量和单价制作商业发票的数量和单价主讲人：章安平Marks and NumbersNumber and kind of packageDescription of goodsQuantityUnit PriceAmountSIKZJJY1939L357/ L358HAMBURG,GERMANYC/NO.：1-502LADIES JACKETSTYLE NO. L357STYLE NO. L358PACKED IN FIVE HUNDRED AND TWO CARTONS ONLY. 2250PCS 2268PCS Total: 4518PCSSay Total: L/C

2、45A: 4500 PIECES OF LADIES JACKET STYLE NO. QUANTITY UNIT PRICE AMOUNT L357 2250PCS USD12.00/PC USD27000.00 L358 2250PCS USD12.00/PC USD27000.00 AT CIF HAMBURG, GERMANY, AS PER INCOTERMS2010L/C 47A: MORE OR LESS 5 PCT OF QUANTITY OF GOODS IS ALLOWED.数量Quantity数量QuantityISBP745 C4:发票上的货物、服务、履约行为的描述必须

3、反映实际装运或交付的货物、提供的服务或履约行为。例如，信用证的货物描述要求装运“10辆卡车和5辆拖拉机”，但仅装运了4辆卡车，只要信用证不禁止部分装运，发票可以显示仅装运4辆卡车。发票注明实际装运货物（4辆卡车）的同时，还可以包含信用证规定的货物描述，即10辆卡车和5辆拖拉机。Marks and NumbersNumber and kind of packageDescription of goodsQuantityUnit PriceAmountSIKZJJY1939L357/ L358HAMBURG,GERMANYC/NO.：1-4004500 PIECES OF LADIES JACKE

4、TSTYLE NO. L357STYLE NO. L358PACKED IN FOUR HUNDRED CARTONS ONLY. 1800PCS 1800PCS Total: 3600PCSSay Total: L/C 45A: 4500 PIECES OF LADIES JACKET STYLE NO. QUANTITY UNIT PRICE AMOUNT L357 2250PCS USD12.00/PC USD27000.00 L358 2250PCS USD12.00/PC USD27000.00 AT CIF HAMBURG, GERMANY, AS PER INCOTERMS201

5、0数量QuantityMarks and NumbersNumber and kind of packageDescription of goodsQuantityUnit PriceAmountSIKZJJY1939L357/ L358HAMBURG,GERMANYC/NO.：1-502LADIES JACKETSTYLE NO. L357STYLE NO. L358PACKED IN FIVE HUNDRED AND TWO CARTONS ONLY. CIF HAMBURG, GERMANYAS PER INCOTERMS20102250PCS 2268PCS USD12.00/PCUS

6、D12.00/PCTotal: 4518PCSSay Total: 单价Unit PriceL/C 45A: 4500 PIECES OF LADIES JACKET STYLE NO. QUANTITY UNIT PRICE AMOUNT L357 2250PCS USD12.00/PC USD27000.00 L358 2250PCS USD12.00/PC USD27000.00 AT CIF HAMBURG, GERMANY, AS PER INCOTERMS2010单价Unit Price计价计价货币货币数额计量计量单位单位价格价格术语术语标准单价12.00/PCCIF HAMBURG, GERMANY, AS PER INCOTERMS2010USD如果信用证中写明了贸易术语的来源，则发票必须表明相同的来源。例如，L/C: CIF HAMBURG, GERMANY AS PER INCOTERMS2010CIF HAMBURG, GERMANY 单价Unit PriceCIF HAMBURG, GERMANYAS PER INCOTERMS CIF HAMBURG, GERMANYAS PER INCOTERMS 2010