【正文】 75)We are very sorry that we cannot avali ourselves of your offer. 我方歉難接受你方報(bào)價(jià)。 69)We note with regret that... 我們遺憾地注意到 .. 70)We are very sorry indeed to hear from your letter of ..that... 從貴方 ...月 ...日的信函中得知 ...，我們確實(shí)很遺憾。 52)In reply to our inquiry we have been told by...that... 茲復(fù)我方詢盤， ..已告我方 ...53) We would point out that... 我方指出 ... 54) For your information we would add that... 我方要補(bǔ)充說明 ...供你參考。 35) We have been informed by... ...已通知我方。 29) We owe your address to .. 我方從 ...獲得你方地址。 11)We are pleased to send you by parcel post a package containing... 很高興寄你一郵包內(nèi)裝 ... 12)We have the pleasure in acknowledging the receipt of your letter dated... 欣獲你方 ...月 ...日來信 . 13)We acknowledge with thanks the receipt of your letter of... 謝謝你方 ...月 ...日來信 14)We have duly received your letter of .. 剛剛收悉你方 ...月 ...日來信 . 15)We thank you for your letter of ..contents of which have been noted. 謝謝你方 ...月 ...日來信，內(nèi)容已悉 . 16) Refering to your letter of ......we are pleased to ... 關(guān)于你方 ...月 ...日來信，我們很高興 ... 17) Reverting to your letter of ...we wish to say that... 再洽你方 ...月 ...日來信，令通知 ... 18)In reply to your letter of ..， we... 茲復(fù)你方 ...月 ...日來函，我方 ... 19) We wish to refer to your letter of ...concerning 現(xiàn)復(fù)你方 ...月 ...日關(guān)于 ...的來信 20) In pliance with the request in your letter of ... we... 按你方 ...月 ...日來函要求，我方 ... 21) In connection with the question of supplying you with ...， we are pleased to say that... 關(guān)于向你方供應(yīng) ...的問題，欣告你方 ... 22) Further to our letter of ... we are pleased to .. 續(xù)我方 ...月 ...日函，我們很高興 ... 23) We received your letter dated... and are sorry for not having replied earlier as we wished to wait for more favorable news to give you . We are now pleased to.... 你方 ...月 ...日來函收悉，考慮到給貴方更 佳的信息，我方?jīng)]能早日答復(fù)，甚歉。托收方式下，付款人一般為進(jìn)口客戶。在托受方式下則要標(biāo)明所依據(jù)的銷售合同號(hào)碼。 《補(bǔ)辦出口收匯核銷單證明》的出具 經(jīng)審核無誤后，退稅部門方可出具《補(bǔ)辦出口收匯核銷單證明》。 《補(bǔ)辦出口收匯核銷單證明》的審核 退稅部門在接到生產(chǎn)企業(yè)申請(qǐng)《補(bǔ)辦出口收匯核銷單》的申請(qǐng)資料后，須人工審核其所提供的資料是否真實(shí)、完整，《關(guān)于申請(qǐng)出具（補(bǔ)辦出口收匯核銷單證明）的報(bào)告》的相關(guān)內(nèi)容是否與所提供紙制憑證上的內(nèi)容一致、是否與所提供申報(bào)軟盤中的內(nèi)容一致。該證明可通過“生產(chǎn)企業(yè)出口退稅審核系統(tǒng)”產(chǎn)生，一式三聯(lián)，分別為海關(guān)存查聯(lián)（僅此聯(lián)簽章）、稅務(wù)機(jī)關(guān)存查聯(lián)、企業(yè)留存聯(lián)。 企業(yè)申請(qǐng)補(bǔ)辦的出口貨物報(bào)關(guān)單電子數(shù)據(jù)與 海關(guān) 提供的出口貨物報(bào)關(guān)單電子信息內(nèi)容是否一致。 《關(guān)于申請(qǐng)出具（補(bǔ)辦出口報(bào)關(guān)單證明）的報(bào)告》通過“生產(chǎn)企業(yè) 出口退稅 申報(bào)系統(tǒng)”產(chǎn)生。按現(xiàn)行出口貨物報(bào)關(guān)單格式印制，并注明“出口退稅專用”字樣。 第十條 對(duì)來料加工復(fù)出口的產(chǎn)品、三資企業(yè)出口的產(chǎn)品以及按海關(guān)對(duì)保稅工廠監(jiān)管方式生產(chǎn)的出口產(chǎn)品，海關(guān)不簽發(fā)出口退稅報(bào)關(guān)單。 第七條 對(duì)海關(guān)已簽發(fā)出口退稅報(bào)關(guān)單的貨物，如遇特殊情況發(fā)生退關(guān)或退運(yùn)，報(bào)關(guān)單位應(yīng)向原報(bào)關(guān)出口地海關(guān)出示當(dāng)?shù)刂鞴艹隹谕硕惖目h級(jí)以上稅務(wù)機(jī)關(guān)的證明， 證明其貨物未辦理出口退稅或所退稅款已退回稅務(wù)機(jī)關(guān)，海關(guān)方予辦理該批貨物的退關(guān)手續(xù)。 第四條 出口企業(yè)向稅務(wù)機(jī)關(guān)辦理出口產(chǎn)品退稅時(shí)，必須提供蓋有海關(guān)驗(yàn)訖章的出口退稅報(bào)關(guān)單。 第二條 出口企業(yè)應(yīng)按本辦法的規(guī)定向海關(guān)辦理申領(lǐng)出口退稅報(bào)關(guān)單手續(xù)。信用證無論是否發(fā)生過支付，逾有效期 3 個(gè)月后銀行將予以注銷。銀行對(duì)外付款或承兌的工 作時(shí)間為自收到單據(jù)次日起算的 7個(gè)工作日之內(nèi)，若遠(yuǎn)期信用證項(xiàng)下已承兌的，則于到期日付款。 客戶辦理進(jìn)口信用證業(yè)務(wù)規(guī)定 信用證的修改。 （出口退稅專用）。 四、出口商品退運(yùn)的補(bǔ)稅 （一）稅法規(guī)定 出口企業(yè)將貨物報(bào)關(guān)實(shí)際離境出口后，因故發(fā)生退運(yùn)情況，凡海關(guān)已簽發(fā)出口退稅報(bào)關(guān)單的，出口企業(yè)須出具主管其 出口退稅的地（市）國家稅務(wù)局簽發(fā)的《出口商品退運(yùn)已補(bǔ)稅證明》，海關(guān)方能辦理退運(yùn)手續(xù)。 （ 2）出口貨物報(bào)關(guān)單（出口退稅專用）。 （ 3）出口企業(yè)對(duì)外匯管理局簽發(fā)的核銷單退稅聯(lián)遺失后申請(qǐng)補(bǔ)辦的，外匯管理局必須憑主管出口企業(yè)退稅的稅務(wù)機(jī)關(guān)出具的與該核銷單對(duì)應(yīng)的出口未辦理退稅的證明，方可出具《出口收匯核銷單退稅聯(lián)補(bǔ)辦證明》。 。出口企業(yè)申請(qǐng)補(bǔ)辦須出具主管其出口退稅的地（市）國家稅務(wù)局簽發(fā)的《補(bǔ)辦出口貨物報(bào)關(guān)單證明》。 Letter of Credit (L/C)信用證 form of credit 信用證形式 Terms of validity 信用證效期 Expiry Date 效期 Date of issue 開證日期 L/C amount 信用證金額 L/C number 信用證號(hào)碼 to open by airmail 信開 to open by cable 電開 to open by brief cable 簡電開證 to amend L/C 修改信用證 fixed L/C or fixed amount L/C 有固定金額的信用證 Sight L/C 即期信用證 Usance L/C 遠(yuǎn)期信用證 Buyer’ s Usance L/C 買方遠(yuǎn)期信用證 Traveler’ s L/C 旅行信用證 Revocable L/C 可撤消的信用證 Irrevocable L/C 不可撤消的信用證 Confirmed L/C 保兌的信用證 Unconfirmed L/C 不 保兌的信用證 Confirmed Irrevocable L/C 保兌的不可撤消信用證 Irrevocable Unconfirmed L/C 不可撤消不保兌的信用證 Transferable L/C 可轉(zhuǎn)讓信用證 Untransferable L/C 不可轉(zhuǎn)讓信用證 Revolving L/C 循環(huán)信用證 Reciprocal L/C 對(duì)開信用證 Back to Back L/C 背對(duì)背信用證 Countervailing credit (俗稱 )子證 Overriding credit 母證 Banker’ s Acceptance L/C 銀行承兌信用證 Trade Acceptance L/C 商業(yè)承兌信用證 Red Clause L/C 紅條款信用證 Anticipatory L/C 預(yù)支信用證 Credit payable by a trader 商業(yè)付款信用證 Credit payable by a bank 銀行付款信用證 usance credit payment at sight 假遠(yuǎn)期信用證 Uniform Customs and Practice for Documentary Credits 跟單信用證統(tǒng)一慣例 . Publication 第 400 號(hào)出版物 Credit with T/T Reimbursement Clause 帶有電報(bào)索匯條款的信用證 method of reimbursement 索匯方法 without recourse 不受追索 Opening Bank’ Name amp。 A letter of credit would increase the cost of my import. 信用證會(huì)增加我們進(jìn)口貨物的成本。 銷售部主任 托尼 .斯密思謹(jǐn)上 2020 年 5 月 20 日 外貿(mào)信用證英語常用語匯總 To do so， you could save bank charges for opening an L/C. 這樣做，你們可以省去開證費(fèi)用。 幸好該貨物已按慣常的運(yùn)作程序在倫敦萊特保 險(xiǎn)公司購買足額保險(xiǎn)，可以獲得賠償。 Co.， Ltd 34 Regent Street London， UK Dear Sirs： Thank you for your letter of 20 May with a claim for breakages. Your claim is for GB￡ 200 on the shipment delivered on 18 May to your order . The goods were in perfect order and properly packed in cardboard boxes. They were then placed in a sealed container at our factory. It is difficult to imagine how any breakages could occur. Fortunately， the goods were fully insured under our standard policy with Lloyds of London， but in order to make a claim we shall need much more information. Please make a plete inventory of the broken items and send it to us. We shall then contact our insurer. Their agent will probably call on you to check the consignment. I apologize for the inconvenience caused. Yours faithfully， Tony Smith Chief Seller 先生： 多謝五月二十日來函賜知有關(guān)損毀索賠的事宜。 單證員考試外貿(mào)英語：信 用證相關(guān)的英語 1. revocable L/C/irrevocable L/C 可撤銷信用證 /不可撤銷信用證 L/C/unconfirmed L/C 保兌信用證 /不保兌信用證 L/C/us