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(mài)家到買(mǎi)家的文件,它包括銷(xiāo)售商品的所有細(xì)節(jié),比如數(shù)量、質(zhì)量、價(jià)格、運(yùn)輸細(xì)節(jié)和付款方式。
W:外國(guó)發(fā)票有幾種主要形式?
M:四種,它們分別是當(dāng)?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(jià)格都有哪些不同?
M:當(dāng)?shù)匕l(fā)票只包括產(chǎn)品在賣(mài)家倉(cāng)庫(kù)的花費(fèi)。FOB發(fā)票包括貨物已到港,其在運(yùn)輸之前的花費(fèi)。CIF發(fā)票包括所有的成本、運(yùn)輸和保險(xiǎn)的款項(xiàng)。全付發(fā)票包括了到目的地的所有花費(fèi)。
W:哦,我明白了。