https://online1.tingclass.net/lesson/shi0529/0000/704/2_64.mp3
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3.2 About the Invoice 關(guān)于發(fā)票
W: What kind of document is an invoice?
M: It's a document from the seller to the buyer. It contains full particulars of the goods sold, such as quantity, quality, price, forwarding particulars, and terms of payment.
W: How many kinds of foreign invoices are there?
M: Four. They are Loco invoice, FOB invoice, CIF invoice and Franco invoice.
W: What does the price in different kinds of invoices include?
M: By Loco invoice, the price includes only the cost of goods at the warehouse of the seller. By FOB invoice, the price includes the cost before the cargo is delivered. By CIF invoice, the price includes all the expenses of cost freight and insurance . The price in Franco invoice includes all expenses to destination.
W: Oh, I see.
譯:
W:發(fā)票是一種什么文件?
M:是一種從賣家到買家的文件,它包括銷售商品的所有細節(jié),比如數(shù)量、質(zhì)量、價格、運輸細節(jié)和付款方式。
W:外國發(fā)票有幾種主要形式?
M:四種,它們分別是當?shù)匕l(fā)票、FOB發(fā)票、CIF發(fā)票和全付發(fā)票。
W:這些發(fā)票中所包括的價格都有哪些不同?
M:當?shù)匕l(fā)票只包括產(chǎn)品在賣家倉庫的花費。FOB發(fā)票包括貨物已到港,其在運輸之前的花費。CIF發(fā)票包括所有的成本、運輸和保險的款項。全付發(fā)票包括了到目的地的所有花費。
W:哦,我明白了。