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258
FOB* This price includes all costs of the goods Free On Board a ship (or aircraft) whose destination is
stated in the contract. The buyer pays for onward shipment and insurance.
Methods of payment may be on a cash with order basis (or cash deposit with order), on open account (as in
most domestic trade, where the buyer pays the supplier soon after receiving the goods), by irrevocable letter of
credit or by bill of exchange. Exporters and importers often prefer the security of payment by confirmed irrevo-
cable letter of credit when dealing with unknown firms in distant countries.
Trade between countries within a free trade area and within the European Union is simpler, and many firms
pay for goods by cheque and use their own transport to deliver goods across frontiers. No special customs
documentation is required for trade between firms in different parts of the EU, but VAT rates vary from country
to country.
Documentation
T a s k 34. Add the missing words.
1. After receiving their enquiry, we sent them a ... .
2. We have just received an ... for the goods we wanted.
3. Another word for 'buy' is ... .
4. A bill of lading and a letter of credit are both ... used in foreign trade.
5. Please inform us when the cargo arrives at its ... .
6. We send a ... before making up an order.
7. Our agents will ... the goods to you when they arrive.
8. It's important to state the ... of each package on all the forms.
9. I've just heard that charges are going up.
10. That firm is our sole ... of these components.
11. They have added $50 for ... and handling.
12. When will you be able to .... the goods to us?
13. The ... price is 30 % higher than the wholesale price.
14. Before we can accept your order, we require a ... of 5 % of the total price.
15. When fixing a price for an export order, the ... are very important.
16. Doing business on the phone with companies ... is very costly.
T a s k 35. Sum up the main facts.
Accounts and foreign payments
Very often in business situations you may find yourself having to talk about money with suppliers and cus-
tomers. You may be physically handling money or dealing with figures and money on paper. If you work in the
accounts department of a firm you may have to fill in invoices for customers' orders. Or you may have to send a
customer a reminder because they have not paid an invoice. You may even have to decide whether customers
can have further credit and can delay paying their outstanding hills: this is called 'credit assessment'. If you are
working in international trade you may need to he familiar with the different types of payment that exist.
In most middle-sized and large firms there is an Accounts Department which deals with the money paid out
to suppliers for goods delivered and the money received from customers for goods supplied.
The table below gives you a very general idea of the different activities which involve money in an ac-
counts department. Two of the most important processes are paying suppliers and billing or controlling credit of
customers. It is normal to send a proforma invoice in advance when supplying goods to a customer. In a situa-
tion in which the customer is known and reliable, firms may send an invoice after the delivery.
Accounts dealing with money coming in and going out from a firm
Purchas-
ing
invoices RECEIVE from sup-
plier
payments – cheques, SEND to supplier
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