Unit 9（课件）-《物流专业英语》同步教学（大连理工大学出版社）

Business Logistics Letters & Documents 　Part I　An Introduction to Documentation 　Part II Sample Communications 　Part III Practical Readings Part I　An Introduction to Documentation 　　Documentation forms an integral part of all goods transactions. Sellers and buyers need documents for bookkeeping, invoicing, cost accounting, taxation, export and import formalities, and payment. 　　单据是所有商品交易不可分割的一部分。卖方和买方都需要单据作记帐,开发票、成本核算、办理税务和进出口手续和付款。 　　This section provides examples of the most common documents used in international goods transactions and transportation. These documents can be divided into several overlapping categories: 　　这一节提供了在国际商品交易和交通运输最常使用的单据。这些单据可以被分为几个类别: Part I　An Introduction to Documentation 　　Transaction documents: The key transaction document is the commercial invoice. All parties to the transaction use this document for invoicing, cost accounting, and bookkeeping purposes. It is also required for export and import formalities and for most banking and payment procedures. 　　交易类单据:交易类单据的核心就是商业发票。交易双方都使用交易单据开发票、成本计算、以及记帐。在进出口手续中和大多数银行的付款程序中也都要求发票。 Part I　An Introduction to Documentation 　　Export documents: These are documents required by the customers or export authority of the country of export. Export documents include licences, permits, export declarations, inspection certificates, the commercial invoice, and sometimes transport documents. 　　出口单据:这些单据是客户或者出口国家出口部门要求的。出口单据包括许可证,执照,出口报关单、检验证明,商业发票,有时还需要运输单据。 Part I　An Introduction to Documentation 　　Inspection documents: These documents are usually issued by (third party) inspection firms acting on behalf of the buyer to certify the physical condition and quantities of the content of a consignment. Inspection documents are also issued to meet export and import requirements and health and safety regulations, in certain countries and for certain commodities, the health and safety inspection certificate must be issued by an appropriate government entity or by a government-accredited inspection body. 　　检验单据