Business writing (деловое письмо). Палагина С.С. - 70 стр.

     goods out of stock
     to pack goods in crates
     to ship goods
     to arrange shipment
     a forwarding agent
     air freight
     delivery date

      4.7 Invoices and statements

      4.7.1 Invoices

      Invoices are not only requests for payment but also records of transactions
which give both the buyer and seller information about what has been bought or sold,
the terms of the sale and details of the transaction. The invoice may be accompained
by a short covering letter offering any additional information the customer might
need.
      Please find enclosed our invoice No. B 1951 for £29.43. The plugs you ordered
have already been daspatched to you, carriage forward, and you should receive them
within the next few days.
      The enclosed invoice (No. D 1167) for £56.00 is for 2 'Layeazee' chairs at
£40.00 each less 33 per cent trade discount. We look forward to receiving your
remittance and will then send the chairs on carriage forward.

      4.7.1.1 Pro-forma invoices

      A pro-forma invoice is an invoice with the words pro-forma typed or stamped
on it, and is used:
      1) if the customer has to pay for the goods before receiving them, i.e. he pays
adainst the pro-forma;
      2) if the customer wantsto make sure that a quotation will not be changed: the
pro-forma will tell him exactly what and how he will be charged.
      3) if goods are sent on approval, or on sale or return, or on consignment to an
agent who will sell them on behalf of the principal;
      11)     as a customs document.
      A covering letter may accompany a pro-forma invoice:
      The enclosed pro-forma No. 1164 for £853.76 is for your order No. C 1534,
which is now packed and awaiting despatch. As soon as we receive your cheque we
will send the goods which will reach you within a few days.

      4.7.2 Statements of account

     Rather than requiring immediate payment of invoices, a supplier may grant his
customer credit (see also Unit 8 Credit) in the form of open account facilities for an
agreed period of time, usually a month but sometimes a quarter (three months). At the
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