【文章內(nèi)容簡介】 需要結(jié)算的場合。(1)用于預(yù)付貨款，即在裝貨前要求現(xiàn)金支付。(2)在寄售方式中，出口的貨物沒有確定的銷售合約，而是放在代理商手中，對代理商來說，形式發(fā)票可以作為向潛在的買方報價的指南。(3)如果是投標，形式發(fā)票可以使買方在許多相互競爭的供貨商中按合理的價格和銷售條件簽訂銷售合同。B/L提單（Bill of Lading,B/L）是由船長或承運人或承運人的代理人簽發(fā)，證明收到特定貨物，允許將貨物運至特定目的地并交付于收貨人的憑證。一、提單的作用 二、提單的分類 已裝船提單（Shipped B/L or on Board B/L）。2 收貨待運提單（Received for Shipment B/L）。2．按提單抬頭區(qū)分 記名提單（Straight B/L），又稱收貨人抬頭提單。2 指示提單（Order B/L）。不記名提單（Blank B/L or Open B/L）。（Clean B/L）。2 不清潔提單（Foul B/L）。 運費預(yù)付提單(Freight Prepaid B/L)。2 運費到付提單（Freight Collect B/L）。 班輪提單(Liner B/L)。2 租船提單（Charter Parth B/L）。三、提單的繕制與簽發(fā)1． 托運人（Shipper）2． 收貨人（Consignee）3．通知人（Notify Party）4． 前段運輸（PreCarriage by）5．收貨地點(Place of Receipt)6． 海運船舶及航次（Ocean Vessel、）7． 裝貨港（Port of Loading）8． 卸貨港（Port of Discharge）9．交貨地點（Place of Delivery）、集裝箱箱號和鉛封號（Marks amp。 Nos.、 No.）11．集裝箱數(shù)或件數(shù)（No of Container or P kgs）12．包裝種類、貨物名稱（Kind of Packages、Description of Goods）13．毛重（Gross Weight kgs）14．體積（Measurement）15．運費和費用、付款地點及付款方式（Freight amp。 Charges、Prepaid at、Payable at、Prepaid、Collect）16．提單號和正本提單份數(shù)（B/L No.、 Original B(s)/L）17．簽單地點和日期（Place and Date of Issue）18．代表承運人簽字（Signed for the Carrier）四、B/L與D/O的區(qū)別B/L：BILL OF LOADING提單，是貨物的物權(quán)憑證。D/O：DELIVERY ORDER提貨單，是目的港口提取貨物時需要的憑證，由船公司簽發(fā)B/L給SHIPPER，SHIPPER將B/L轉(zhuǎn)給CONSIGNEE，貨物到達港口，CONSIGNEE憑B/L去船公司換取D/O，憑D/O去港口提貨。二者在貨物提取之前有且只有一個留在貨主手里，只不過D/O不再是物權(quán)憑證，貨主領(lǐng)取D/O之后，說明船公司已經(jīng)把貨物放給貨主了。商業(yè)發(fā)票商業(yè)發(fā)票（COMMERCIAL INVOICE）商業(yè)發(fā)票是出口方向進口方開列發(fā)貨價目清單，是買賣雙方記賬的依據(jù)，也是進出口報關(guān)交稅的總說明。商業(yè)發(fā)票是一筆業(yè)務(wù)的全面反映，內(nèi)容包括商品的名稱、規(guī)格、價格、數(shù)量、金額、包裝等，同時也是進口商辦理進口報關(guān)不可缺少的文件，因此商業(yè)發(fā)票是全套出口單據(jù)的核心，在單據(jù)制作過程中，其余單據(jù)均需參照商業(yè)發(fā)票繕制。【內(nèi)容】商業(yè)發(fā)票的內(nèi)容一般包括：⑴商業(yè)發(fā)票須載明“發(fā)票”（INVOICE）字樣；⑵發(fā)票編號和簽發(fā)日期（NUMBER AND DATE OF ISSUE）；⑶合同或定單號碼（CONTRACT NUMBER OR ORDER NUMBER）；⑷收貨人名址（CONSIGNEE’S NAME AND ADDRESS）；⑸出口商名址（EXPORTER’S NAME AND ADDRESS）；⑹裝運工具及起訖地點（MEANS OF TRANSPORT AND ROUTE）；⑺商品名稱、規(guī)格、數(shù)量、重量（毛重、凈重）等（COMMODITY，SPECIFICATIONS，QUANTITY，GROSS WEIGHT，NET WEIGHT，ETC.）；⑻包裝及尺碼（PACKING AND MEASUREMENT）；⑼嘜頭及件數(shù)（MARKS AND NUMBERS）；⑽價格及價格條件（UNIT PRICE AND PRICE TERM）；⑾總金額（TOTAL AMOUNT）；⑿出票人簽字（SIGNATURE OF MAKER）等。在信用證支付方式下，發(fā)票的內(nèi)容要求應(yīng)與信用證規(guī)定條款相符，還應(yīng)列明信用證的開證行名稱和信用證號碼。在有傭金折扣的交易中，還應(yīng)在發(fā)票的總值中列明扣除傭金或折扣的若干百分比。發(fā)票須有出口商正式簽字方為有效?！咀饔谩可虡I(yè)發(fā)票的作用有以下幾方面：（1）可供進口商了解和掌握裝運貨物的全面情況。發(fā)票是一筆交易的全面敘述，他詳細列明了該裝運貨物的貨物名稱，商品規(guī)格，裝運數(shù)量，價格條款，商品單價，商品總值等全面情況，為進口商提供識別該批貨物屬于哪一批訂單項下的。進口商可以依據(jù)出口商提供的發(fā)票，核對簽訂合同的項目，了解和掌握合同的履約情況，進行驗收。（2）作為進口商記賬，進口報關(guān)，海關(guān)統(tǒng)計和報關(guān)納稅的依據(jù)。發(fā)票是銷售貨物的憑證，對進口商來說，需要根據(jù)發(fā)票逐筆登記記賬，按時結(jié)算貨款。同時進口商在清關(guān)時需要向當?shù)睾ｊP(guān)當局遞交出口商發(fā)票，海關(guān)憑以核算稅金，驗關(guān)放行和統(tǒng)計的憑證之一。（3）作為出口商記賬，出口報關(guān)，海關(guān)統(tǒng)計和報關(guān)納稅的依據(jù)。出口商憑以發(fā)票的內(nèi)容，逐筆登記入賬。在貨物裝運前，出口商需要向海關(guān)遞交商業(yè)發(fā)票，作為報關(guān)發(fā)票，海關(guān)憑以核算稅金，并作為驗關(guān)放行和統(tǒng)計的憑證之一。（4）在不用匯票的情況下，發(fā)票可以代替匯票作為付款依據(jù)。在即期付款不出具匯票的情況下，發(fā)票可作為買方支付貨款的根據(jù)，替代匯票進行核算。光票付款的方式下，因為沒有貨運單據(jù)跟隨，也經(jīng)常跟隨發(fā)票，商業(yè)發(fā)票起著證實裝運貨物和交易情況的作用。另外，一旦發(fā)生保險索賠時，發(fā)票可以作為貨物價值的證明等。【形式】商業(yè)發(fā)票沒有統(tǒng)一規(guī)定的格式，每個出具商業(yè)發(fā)票的單位都有自己的發(fā)票格式。雖然格式各有不同，但是，商業(yè)發(fā)票填制的項目大同小異。一般來說，商業(yè)發(fā)票應(yīng)該具備以下主要內(nèi)容：（1）首文部分首文部分應(yīng)該列明發(fā)票的名稱，發(fā)票號碼，合同號碼，發(fā)票的出票日期和地點，以及船名，裝運港，卸貨港，發(fā)貨人，收貨人等。這部分一般都是以印刷的項目，后面留有的空格須填寫。（2）文本部分發(fā)票的文本主要包括嘜頭，商品名稱，貨物數(shù)量，規(guī)格，單價，總價毛重/凈重等內(nèi)容。（3）結(jié)文部分發(fā)票的結(jié)文一般包括信用證中加注的特別條款或文句。發(fā)票的結(jié)文不還包括發(fā)票的出票人簽字。發(fā)票的出票人簽字一般在發(fā)票的右下角，一般包括兩部分內(nèi)容：一是出口商的名稱（信用證的受益人），二是出口公司經(jīng)理或其他授權(quán)人手簽，有時也用手簽圖章或代替手簽。但是，有些國家規(guī)定，寫在簽署人簽字以下的文字內(nèi)容無效。因此，應(yīng)該特別注意，發(fā)票的各項內(nèi)容應(yīng)該列在簽字之上。廣交會基本用語?。。。。。。。。。。。。。。。。。。。。。。。。。。。。。。。?！問好 morning/afternoon/evening./May I help you? /Anything I can do for you? do you do? /How are you? /Nice to meet ’s a great honor to meet you./I have been looking forward to meeting to really wish you39。ll have a pleasant stay hope you’ll have a pleasant stay this your fist visit to China? you have much trouble with jet lag? 機場接客 me。are you from the International Trading Corporation? do I address you? name is Benjamin ’m from the Fuzhou Efashion Electronic ’m here to meet have a car can over there to take you to your you have a nice trip? smith asked me to e here in his place to pick you you need to get back your baggage? there anything you would like to do before we go to the hotel?相互介紹 me introduce my name is Benjamin Liu, an Int’l salesman in the Marketing , I am Benjamin Liu, an Int’l salesman of FUZHOU EFASHION ELECTRONIC to meet you./pleased to meet you./ It is a pleasure to meet would like to introduce Mark Sheller, the Marketing department manager of our me introduce you to , general manager of our , this is our General manage, , this is our Marketing Director, this is our RD Department Manager, I’m not mistaken, you must be Miss Chen from you remember me? Benjamin Liu from Marketing Department of met several years there anyone who has not been introduced yet? is my pleasure to talk with is my business card./ May I give you my business card? I have your business card? / Could you give me your business card? am can’t recall your name./ Could you tell me how to pronounce your name again? ’ am have forgotten how to pronounce your this your first time to China? you travel to China on business often? kind of Chinese food do you like? is the most interesting thing you have seen in China? is surprising to your about China? weather is really do you like to do in your spare time? line of business are you in? do you think about…? /What is your opinion?/What is your point of view? wonder you39。re so was nice to talking with you./ I enjoyed talking with 39。s just what we want to you say that again, please? you repeat that, please? you write that down? you speak a little more slowly, please? mean…is that right? you mean..? me for interrupting like a glass of water? / can I get you a cup of Chinese red tea? / How about a Coke? , let me make ’ll be right cup of coffee would be are many places where we can about Cantonese food? would like to invite you for lunch , I can’t let you is my treat, you are my I propose that we break for coffee now? ’ll be right back me a you a very pleasant journey home? Have a good journey! you very much for everything you have done us during your stay in is a pity you are leaving so ’m looking forward to seeing you ’ll see you to the airport tomorrow ’t forget to look me up if you are ever in a