Unit 8 Text a Business Documents

Vocabulary

Commercial/Export Invoice	Торговый счет-фактура
Consular Invoice	Консульская фактура
Pro Forma Invoice	Фиктивная накладная
Quotation	Расценка
Record	Документация
Dispatch	Отправлять
Advice note	Уведомление
Order	Заказ
Port authorities	Администрация порта
Clear the goods	Растаможивать товары
Cargo	Груз
Consignee	Грузополучатель
Consignor	Грузоотправитель
Bill of exchange	Вексель
Title	Право собственности
Bill of landing	Коносамент, транспортная накладная
Airway bill	Авиагрузовая накладная
Shipment	Отправка товаров
Shipped bill of landing	Коносамент
Clean bill of landing	Бланк транспортной накладной
Dirty bill of landing	Коносамент с оговорками
Endorse in blank	Сделать передаточную надпись на бланке
Discharge	Разгружать
Bill of landing to order	Ордерный коносамент

I Read and translate this text:

Invoice.

An invoice is a document which gives details of the quantity, the description, the value per unit and the total value of goods which are dispatched from a seller to a buyer. In addition discounts are often included (In home or domestic trade the Value Added Tax must be also included, and invoices now have a V.A.T. registration number).

The invoice is printed form with the seller’s name and address, telephone, telegraph and telex number. The seller writes the name and address of the buyer on the invoice.

An invoice sent to a buyer is a bill which tells the buyer the exact amount he must pay. It can also be a form of advice note. It may give details of the cost for information only, or it may be a statement of costs which must be paid before the goods are delivered. A Pro Forma Invoice is like this. It is like an invoice in every way, but it is used:

1. When the seller demands payment before he dispatches the goods. This may happen with new customers whose credit status is unknown.

2. For information. A Pro Forma Invoice may be a quotation, informing a buyer how much the goods cost, including the cost of freight and insurance if necessary.

3. When goods are sent on approval – that is, when the seller sends samples of goods to the buyer who can then inspect them before he decides to buy.

How an invoice is made out. When an order is received from a buyer the Sales Department passes copies to other departments such as accounts, packing and dispatch. If the goods are not in stock, a copy of the order is sent to the factory for manufacture.

The order is transferred to a printed form and copies of this form are sent to various departments. The Sales, Accounts and Dispatch Departments must have copies. The buyer’s name and address, the number of goods ordered, and the order number are typed on this form. Columns are left blank for the price of each good, and the total. One of these copies is retained by the Accounts Department, which completes the remaining columns - this copy is known as the invoice.

The Commercial (or Export) Invoice. This is an invoice which is used in exporting and includes details of shipment, freight and insurance. The Export Invoice is a very important document, and is required by banks when they issue credit, it is one of the shipping documents. It must be carefully made out, as it is the basis for the Bill of Landing.

The Consular Invoice. This is a type of invoice which is necessary for importing goods into some countries. It states the value for the customs authorities in the importing country. The exporter must guarantee that all the details on the invoice are accurate, and must sign it. The Consul of the importing country signs and stamps it also. There are three copies of the Consular Invoice. Two of these are sent to the port authorities in the importing country. The third copy is added to the shipping documents. The consular Invoice helps the customs authorities to clear the goods quickly, and to calculate the import duty correctly. It is often used to stop sellers evading the payment of duty, and can be used to compile the statistics for imports.