5 Routine Business Documents 1 A typical business
商务英语写作 5 Routine Business Documents 1. A typical business transaction (3)
Reviewing 5. Order 6. Supplier’s acknowledgement (确认函) 7. Advice notice (通知单)
Today’s Tasks 8. Consignment note 托运单 9. Delivery note 交货单 10. Invoice 发票 11. Debit and credit notes(借记单和贷记单)
Invoice (1) • • • 更正发票 合并发票 预付发票 租用发票 税务发票 自用发票 代理发票 租赁发票 寄售发票 corrected invoice consolidated invoice prepayment invoice hire invoice tax invoice self-billed invoice factored invoice lease invoice consignment invoice
Invoice (2) • Covering Letter (并非每张发票都必须附带说明函) Dear YOUR ORDER NUMBER 3241 We enclose our invoice number 6740 for the domestic electrical appliances supplied to your order dated 24 November. The goods have been packed in three cases, numbers 78, 79, and 80, and sent to you today by rail, carriage paid. We hope they will reach you promptly and in good condition. If you settle the account within 2 months we will allow you to deduct from the amount due a special cash discount of 1%. Your faithfully SALLY YAP (Mrs) Credit Control Manager Enc
Invoice (3) • Non-regular customer Dear Sir/Madam YOUR ORDER NUMBER AW 25 We are pleased to enclose our invoice number B 432 for the polyester shirts ordered on 13 August. The goods are available from stock and will be sent to you immediately after we receive the amount due, namely $1342. 78. Yours faithfully
Invoice (4) • Regular customer Dear Sir or Madam YOUR ORDER NUMBER AW 25 Our invoice number B 423 is enclosed covering the polyester shirts ordered on 13 August. These shirts have been packed ready for dispatch and are being sent to you, carriage paid by rail. They should reach you within a few days. Yours faithfully
JOHN G GARTSIDE & CO LTD Albion Works, Thomas Street Manchester M 60 2 QA Telephone 0161 -980 -2132 INVOIVE Johnson Tools & Co Ltd Your order no: AW 25 112 Kingsway Date; 18 August 200 LIVERPOOL L 20 6 HJ Invoice no: B 832 Quantity Item(s) Unit price Total $ 10 12 Polyester shirts, small Polyester shirts, large 25. 00 20. 00 250. 00 240. 00 VAT(@ 17. 5%) One case (returnable) Terms 2% one month E&OE 490. 00 Registered in England No 523807
JOHN G GARTSIDE & CO LTD Albion Works, Thomas Street Manchester M 60 2 QA Telephone 0161 -980 -2132 DEBIT NOTE Johnson Tools & Co Ltd 112 Kingsway Date; 18 August 200 LIVERPOOL L 20 6 HJ Debit Note no: D. 75 Date Details Price 18. 8. - To 21 Polyester shirts, small $ 15. 00 Charged on invoice number B 832 @ $25. 00 each Should be $25. 50 each Difference E&OE Registered in England No 523807
JOHN G GARTSIDE & CO LTD Albion Works, Thomas Street Manchester M 60 2 QA Telephone 0161 -980 -2132 CREDIT NOTE Johnson Tools & Co Ltd 112 Kingsway Date; 18 August 200 LIVERPOOL L 20 6 HJ Credit Note no: C. 215 Date Details 18. 8. - By on case returned charged on invoice number B $ 23. 25 832 E&OE Price Registered in England No 523807
Supplier sends debit note 供货商寄出借记单 Dear I regret to inform you that an error was made on our invoice number B 832 of 18 August. The correct charge for polyester shirts, medium, is $26. 70 and not $26. 00 as stated. We are therefore enclosing a debit note for the amount undercharged, namely $ 14. 70. This mistake was due to an input error and we are sorry it was noticed before the invoice was sent. Yours faithfully
Buyer requests credit note(1) 买方要求提供贷记单 1. Returned packing case 退还包装箱 Dear We have today returned to you by rail one empty packing case, charged on your invoice number B 832 of 18 August at $23. 25. A credit note for this amount is enclosed and we shall be glad to receive your credit note in return. Your faithfully
Buyer requests credit note(2) 2. Incorrect trade discount 折扣有误 Dear Your invoice number 2370 dated 10 September allows a trade discount of only 33% instead of the 40% to which you agreed in your letter of 5 August because of the unusually larger order. Calculated on the invoice gross total of $1, 500 the difference in discount is exactly $100. If you will please adjust your charge we shall be glad to pass the invoice for immediate payment. Yours faithfully
Supplier refuses request for credit note(1) 供货商拒绝开具贷记单 1. Retailer’s request Dear On 1 September we return to you by parcel post on cassette tape recorder, Model EK 76, Serial Number 048921, one of a consignment of 12 delivered on 5 August and charged on your invoice number 5624 dated 2 August. The customer who bought this recorder complained about its performance. It was for this reason that we returned it to you after satisfying ourselves that the complaint was justified. We have received no acknowledgement of the returned recorder or of the letter we sent to you on 1 September. It may be that you are trying to obtain a replacement for us. If this is the case and a replacement is not immediately available, please send us a credit note for the invoiced cost of the returned recorder, namely $175. We hope to hear from you soon. Yours faithfully
Supplier refuses request for credit note(2) 2. Wholesaler’s reply Dear We are sorry to learn from your letter of 16 September of the need to return one of the recorders supplied to you and charged on our invoice number 5624. We received your letter of 1 September but regret that we have no trace of the returned recorder. It would help if you could describe the kind of container in which it was packed and state exactly how it was addressed and the method of delivery used. As soon as we receive this information we will make a thorough investigation. Meanwhile I am sure you will understand that we cannot either provide a free replacement or grant the credit you request. If you could wait for about 10 days, we could replace the tape recorder but would have to charge it to your account if our further enquired should prove unsuccessful. Yours faithfully
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