制作商业发票的数量和单价主讲人:章安平MarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountSIKZJJY1639L357/L358HAMBURG,GERMANYC/NO.:1-502LADIESJACKETASPERORDERNO.SIK768STYLENO.L357STYLENO.L358PACKEDINFIVEHUNDREDANDTWOCARTONSONLY.2250PCS2268PCSTotal:4518PCSSayTotal:L/C45A:4500PIECESOFLADIESJACKET,ASPERORDERNO.SIK768STYLENO.QUANTITYUNITPRICEAMOUNTL3572250PCSUSD12.00/PCUSD27000.00L3582250PCSUSD12.00/PCUSD27000.00ATCIFHAMBURG,GERMANY,ASPERINCOTERMS2010L/C47A:MOREORLESS5PCTOFQUANTITYOFGOODSISALLOWED.数量Quantity数量QuantityISBP745C4:发票上的货物、服务、履约行为的描述必须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。MarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountSIKZJJY1639L357/L358HAMBURG,GERMANYC/NO.:1-4004500PIECESOFLADIESJACKETASPERORDERNO.SIK768STYLENO.L357STYLENO.L358PACKEDINFOURHUNDREDCARTONSONLY.1800PCS1800PCSTotal:3600PCSSayTotal:L/C45A:4500PIECESOFLADIESJACKET,ASPERORDERNO.SIK768STYLENO.QUANTITYUNITPRICEAMOUNTL3572250PCSUSD12.00/PCUSD27000.00L3582250PCSUSD12.00/PCUSD27000.00ATCIFHAMBURG,GERMANY,ASPERINCOTERMS2010数量QuantityMarksandNumbersNumberandkindofpackageDescriptionofgoodsQuantityUnitPriceAmountSIKZJJY1639L357/L358HAMBURG,GERMANYC/NO.:1-502LADIESJACKETASPERORDERNO.SIK768STYLENO.L357STYLENO.L358PACKEDINFIVEHUNDREDANDTWOCARTONSONLY.CIFHAMBURG,GERMANYASPERINCOTERMS20102250PCS2268PCSUSD12.00/PCUSD12.00/PCTotal:4518PCSSayTotal:单价UnitPriceL/C45A:4500PIECESOFLADIESJACKET,ASPERORDERNO.SIK768STYLENO.QUANTITYUNITPRICEAMOUNTL3572250PCSUSD12.00/PCUSD27000.00L3582250PCSUSD12.00/PCUSD27000.00ATCIFHAMBURG,GERMANY,ASPERINCOTERMS2010单价UnitPrice计价货币数额计量单位价格术语标准单价12.00/PCCIFHAMBURG,GERMANY,ASPERINCOTERMS20USD❶❷❸❹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:CIFHAMBURG,GERMANYASPERINCOTERMS2010CIFHAMBURG,GERMANY√╳单价UnitPriceCIFHAMBURG,GERMANYASPERINCOTERMSCIFHAMBURG,GERMANYASPERINCOTERMS2010╳