进出口业务实用教程 课件 Chapter5 Invoice.pptx

进出口业务实用教程 课件 Chapter5 Invoice.pptx

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PracticalCourseforImportExportBusiness

InvoiceChapterFive

Section1.TheroleofcommercialinvoiceSection2.TypesofcommercialinvoiceCONTENTSSection4.SamplesofcommercialinvoiceSection3.Thecontentsandmaking-outofacommercialinvoiceSection5.CommoncommercialinvoiceclausesinaletterofcreditSection6.Exercises

Section1

3.1IntroductiontoaL/CTheroleofcommercialinvoiceTheinvoiceisissuedbythesellertothebuyer.Itisthegeneraldescriptionofthegoodsdeliveredanditisalistofthepricesofthegoodsdispatched.Theimporterusesinvoicestocheckthegoodsandknowsthequality,specifications,andthevalueofthegoods.Itisthebasisoftheaccountkeepingforimportersandexporters.Intheabsenceofadraft,theexportermayreceivethepaymentbyusingtheinvoice.Invoiceisthebasicbasisofcustomsdeclarationandtaxpayment,anditisalsothebasisofothermanagement.SectionONE

Itisimportanttonotethatinvoicesalsoservethefollowingpurposesbeforebeingusedasexchangeearningsreceipts,thatis,whenthegoodsareshipped,therearealsothefollowingroles:●Asthebasicdocumentamongtheinternationalbusinessdocuments,itisthebasisofpreparingotherdocumentssuchascustomsdeclaration,theorigincertificate,theinspectionreportform,andtheinsurancepolicy.●Aspartofcustomsdeclarationandinspectionreportingdocuments,intheshippingprocess,boththeinspectionreportformandcustomsdeclarationneedtoattachinvoicessothattheycanplaythecorrespondingroles.●Afterbeingusedasthereceivingforeignexchangedocument,theinvoicehasthefunctionofwritingoffforeignexchange.Afterreceivingtheforeignexchange,theexportershouldprovidetheinvoicewhenprocessingthewrite-off.SectionONE

Section2

TypesofcommercialinvoiceInadditiontocommercialinvoices,thereareothertypesofinvoices,suchascustomsinvoices,proformainvoice

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