Business writing (деловое письмо). Палагина С.С. - 73 стр.

charges. Usually the receiver's bank should either have account with the sender's
bank, or an agreement.
       Promissory notes
      A promissory note is not a method of patment but simply a written promise from
a debtor to a creditor that the former will pay the stipulated amount either on demand
or after a certain date. In effect a promissory note is an IOU (I owe you).
       Bill of exchange
      The procedure is the same as for the home trade, but shipping documents usually
acompany bills when the bank acts as an intermediary in overseas transactions.
       Documentary credit
      This term is used to distinguish the normal letter of credit, used in business,
from the circular letter of credit, formerly used by foreign travellers and now largely
replaced by Eurocheques, traveller's cheques, and cash cheque credits. Documentary
credits have to be applied for from the buyer's bank, by filling out a from giving
details of the type of credit (i.e. revocable or irrevocable), the beneficiary (the person
receiving the money), the amount, how long the credit will be available for (i.e. valid
until …), the documents involved (bill of lading, insurance, invoice, etc.), and a
description of the goods. The money will be credited to the supplier's account as soon
as confirmation of shipment is made. This is done when the documents are lodged
with the customer's bank.

      4.8.3 Invoice

     This is a relatively simple invoice. Note the addition for Value Added Tax
(VAT) and postage and packing (p. & p.). the letters E & OE at the bottom mean
Errors and Omissions are Excepted; in other words, if there is a mistake on the
invoice, the supplier has the right to correct it by asking for more money or giving a
refund.

      4.8.4 Points to remember

     1) Invoices record goods that have been sold. The commercial invoice is one of
the main dcuments used in trading. It may be accompanied by a short covering letter.
     2) Pro-forma invoices are sent in the case of pre-payment, or to inform the
customer of the price.
     3) Statements of account are sent monthly or sometimes quarterly, and include
details of all transactions within the period.
     4) There are various methods of payment available throught the Post Office and
banks. Letter accompanying payments are usually short, giving information about the
payment and what it refers to, but they can also be used to make further comments if
necessary.
     5) Letter advising and acknowledging pay ment tend to be short and routine, but
they may be used to, say, propose new terms of payment or to make complaints.
     6) If you are asking for more time to pay, you should apologize for not having
cleared the account on the due date, explain why you have not paid, and when and
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