江苏和泰股份有限公司.pptVIP

Commercial Invoice Learning objectives Students are required to: 1. understand the definition of Commercial Invoice; 2. have a clear idea about the forms and contents of Commercial Invoice; 3. master the skills of making out a Commercial Invoice; 4. master the useful words and sentences. Commercial Invoice Ability objectives: Understand and master the skills of making out a Commercial Invoice. Job project: Make out a Commercial Invoice correctly. Commercial Invoice (1-1) Lead-in What is invoice? Invoice is list of goods sold with the prices charged. How many kinds of invoices do we have ? And which one is the commonest? We have Commercial Invoices, Banker’s Invoices, Consular Invoices, Customs Invoices and Proforma Invoices. Commercial Invoice (1-2) Among these, the Commercial Invoice is the commonest and has to be furnished for each and every consignments as one of the documents evidencing shipment. When we speak of an invoice covering a certain shipment, we mean the Commercial Invoice. Commercial Invoice (1-3) What is a Commercial Invoice? A commercial Invoice is made out by the exporter and addressed to the importer. Full details of the goods shipped are shown in it. What is its function? Both the buyer and the seller keep their accounts on the basis of the relative commercial invoice. It enables the importer to check up whether the goods consigned to him are in compliance. Commercial Invoice (1-4) with the terms and conditions of the respective contract. In both the exporter’s and the importer’s places, application to the customs has to be supported by the Commercial Invoice, which the assessment of tariffs is based on. In the absence of a draft, the Commercial Invoice takes its place for drawing money. What are the contents of a Commercial Invoice ? Commercial Invoice (1-5) 1)? Consignor ( including name and address) 2)? To (consignee, including name and address) 3)? Issuer’s signature 4)? Name of the invoice 5)? Issuing date 6)? Invoice numbe