4、信用证要求提单中运费做成“运费到付”，这与合同规定及实际运输不符，会导致“单证不符”而遭拒付。
训练材料1-6：信用证修改意见
BOCMELLC100505号信用证修改意见
条款 原内容（粗体部分为需要修改部分） 修改为（粗体部分为修改或增加部分） 42C 30 DAYS AFTER SIGHT AT SIGHT 44E 44F GUANGZHOU, CHINA MELBOURNE, AUSTRALIA HUANGPU, GUANGZHOU SYDNEY, AUSTRALIA（或与进口商确认后可以不改） + FULL SET (2/3) OF CLEAN ?ON BOARD? OCEAN BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT TO COLLECT AND NOTIFY APPLICANT. 46A + INSURANCE POLICY IN DUPLICATE ENDORSED IN BLANK FOR 130% OF INVOICE VALUE, COVERING ALL RISKS AND WAR RISK OF CIC OF PICC (1/1/1981). + FULL SET (2/3) OF CLEAN ?ON BOARD? OCEAN BILLS OF LADING MADE OUT TO ORDER MARKED FREIGHT PREPAID AND NOTIFY APPLICANT. + INSURANCE POLICY IN DUPLICATE ENDORSED IN BLANK FOR 130% OF INVOICE VALUE, COVERING ALL RISKS OF CIC OF PICC (1/1/1981). 44C 100531 100615 DATE 100715 PLACE IN CHINA 31D DATE 100715 PLACE IN AUSTRALIA
项目二 制作发票与装箱单
一、训练情景
2009年3月20日，广州宇宙进出口公司（Guangzhou Yuzhou Import & Export Corp.）业务员李明代表公司与加拿大的ABC Trading Co. Ltd.签订了一份女式全棉运动上衣（LADIES COTTON BLAZER）的销售合同。合同编号为GZYZ0905。
2009年4月12日，李明收到了加拿大帝国商业银行温哥华分行（Canadian Imperial Bank of Commerce, Vancouver）通过中国银行广东省分行（Bank of China, Guangzhou Branch）开来的信用证（见训练材料2-2：信用证主要条款）。李明在审核信用证无误后开始履行合同。
你是公司的单证员，要根据信用证的规定及李明提供的货物明细资料（见训练材料2-1：货物明细资料）完成这笔业务发票与装箱单的缮制工作。
二、训练任务
你需要完成的具体单证工作任务包括：
1、审阅训练材料2-2中信用证关于发票与装箱单据的条款，明确发票与装箱单据的制作要求；
2、根据信用证要求及有关信息缮制训练材料2-3所示商业发票； 3、根据信用证要求及有关信息缮制训练材料2-4所示装箱单； 4、根据信用证要求及有关信息缮制训练材料2-5所示海关发票。
三、参考答案
训练材料2-3：商业发票
GUANGZHOU YUZHOU IMPORT & EXPORT CORP.
138 Yuehua Road, Guangzhou, P.R. China TEL: 0086-20-88839138 FAX: 0086-20-88839139
COMMERCIAL INVOICE
To:
ABC TRADING CO. LTD. Invoice No.: GZYZ0905I NO. 196, SHARKBAY, VANCOVER, Invoice Date: Apr.15, 2009 CANADA S/C No.: GZYZ0905 TEL: 604-227-818 FAX: 604-227-828 S/C Date: Mar.20, 2009
GUANGZHOU, CHINA Shipped From: To: MONTREAL, CANADA CIBCV09036 CANADIAN IMPERIAL BANK OF L/C No.: Issued by: Apr.12, 2009 COMMERCE, VANCOUVER Date: Marks and Number and kind of package Quantity Unit Price Amount Numbers Description of goods ABC LADIES COTTON BLAZER 2550PCS USD12.80/PC USD32640.00 CIBCV09036 100% COTTON, MONTREAL 40SX20/140X60 1-51 STYLE NO.：46-301A CIF MONTREAL/CANADA TOTAL AMOUNT:
TOTAL AMOUNT IN WORD:
USD32640.00 SAY U.S. DOLLARS THIRTY TWO THOUSAND SIX HUNDRED AND FORTY ONLY.
WE HEREBY CERTIFY THAT THIS SHIPMENT, INCLUDING ITS CONTAINER DOES NOT
CONTAIN ANY NON-MANUFACTURED WOODEN MATERIAL, DUNNAGE, BRACING MATERIAL PALLETS, CRATING OR OTHER NON MANUFACTURED WOODEN PACKING MATERIAL.
GUANGZHOU YUZOU IMPORT & EXPORT CORP.
李明
训练材料2-4：装箱单
GUANGZHOU YUZHOU IMPORT & EXPORT CORP.
138 Yuehua Road, Guangzhou, P.R. China TEL: 0086-20-88839138 FAX: 0086-20-88839139
PACKING LIST
To:
ABC TRADING CO. LTD. No.: GZYZ0905I NO. 196, SHARKBAY, VANCOVER, CANADA Date: Apr.15, 2009 TEL: 604-227-818 FAX: 604-227-828
GUANGZHOU, CHINA MONTREAL, CANADA Shipped From: To: CIBCV09036 CANADIAN IMPERIAL BANK OF L/C No.: Issued by: Apr.12, 2009 COMMERCE, VANCOUVER Date: Marks and Description of goods Quantity Package GW NW Meas. Numbers No. ABC LADIES COTTON 2550PCS 51CTNS 32kgs/ctn 31kgs/ctn 80×60×CIBCV09036 BLAZER 60cm MONTREAL 100% COTTON, 1-51 40SX20/140X60 STYLE NO.：46-301A TOTAL: TOTAL PACKAGES IN WORD:
2550pcs 51ctns 1632kgs 1581kgs SAY FIFTY ONE CARTONS ONLY.
14.69cbm WE HEREBY CERTIFY THAT THIS SHIPMENT, INCLUDING ITS CONTAINER DOES NOT CONTAIN ANY NON-MANUFACTURED WOODEN MATERIAL, DUNNAGE, BRACING MATERIAL PALLETS, CRATING OR OTHER NON MANUFACTURED WOODEN PACKING MATERIAL.
GUANGZHOU YUZOU IMPORT & EXPORT CORP.
李明