Commercial invoices

Commercial invoices are usually issued by sellers or sellers' banks after the goods are shipped. Together with shipping documents invoices are usually sent to the buyers’ bank for payment. Commercial invoices generally contain the following information:

– number and date of the invoice;

– number and date of the contract;

– date of delivery;

– number and date of the transport document;

– description of the goods;

– price per unit;

– quantity;

– total amount to be paid.

Here is a part of a specimen invoice:

Invoice No R04-22

Date: 27 November, 1994

Contract Reference: Contract 32-1 of 4 September, 1994

Payment terms: by letter of credit

Sold to: Petro Co., Liverpool, England

Shipped: by Hafta Co., Liverpool, England

Vessel: Alexander Pushkin

Date of shipment: 20 November, 1994

Port of shipment: Riga

Port of destination: Liverpool

Description: Chemicals ST, CIF Liverpool

Quantity: 5000 kg.

Unit price: GBP 175.00 per kilo

Total amount: GBP 875, 000. 00

Currency: English Pound Sterling

Bank: United Bank, Liverpool

1. Ответьте на вопросы по тексту:

1. When are commercial invoices issued?

2. What information is usually included in the invoice?

3. Look at the part of the specimen invoice n the text above. When were the goods shipped?

4. How were the goods paid? How much goods were shipped?

5. What is the price per unit and the total amount to be paid?

2. Найдите в тексте эквиваленты слов и выражений профессионально-ориентированной лексики:

Коммерческий инвойс, выставить инвойс, транспортно-сопроводительные документы, дата доставки, условия платежа, аккредитив, судно, дата отгрузки, порт назначения, наименование товара, цена за единицу; цена за тонну; общая сумма к оплате, валюта.