题目内容

来证规定"COMMERCIAL INVOICE IN TRIPLICATE CERTIFYING THAT THE GOODS HEREIN ARE IN ACCORDANCE WITH THOSE SPECIFIED IN THE S/C NO. 9857"，则制作发票时应

A. 商业发票一式两份，然后再发票上注明"COMMERCIAL INVOICE IN TRIPLICATE CERTIFYING THAT THE GOODS HEREIN ARE IN ACCORDANCE WITH THOSE SPECIFIED IN THE S/C N9857"
B. 商业发票一式三份，然后再发票上注明"COMMERCIAL INVOICE IN TRIPLICATE CERTIFYING THAT THE GOODS HEREIN ARE IN ACCORDANCE WITH THOSE SPECIFIED IN THE S/C N9857"
C. 商业发票一式三份，然后再发票上注明"WE CERTIFY THAT THE GOODS HEREIN ARE IN ACCORDANCE WITH THOSE SPECIFIED IN THE S/C N9857"
D. 商业发票一式两份，然后再发票上注明"WE CERTIFY THAT THE GOODS HEREIN ARE IN ACCORDANCE WITH THOSE SPECIFIED IN THE S/C N9857"

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海关发票的抬头一般应是

A. 开证申请人
B. 受益人
C. 进口国海关
D. 进口地收货人

如果信用证条款规定"ALL DOCUMENTS MUST SHOW L/C NO., L/C DATE AND S/C NO."，那么我们制单时必须注明

A. 信用证号码
B. 开证行名称
C. 合同号码
D. 开证日期

属于非正式发票的是

A. 商业发票
B. 预开发票
C. 形式发票
D. 海关发票

商业发票的作用

A. 进出口报关完税必不可少的单据
B. 是全套单据的中心
C. 是结算货款的依据
D. 是物权凭证