商业发票与形式发票.docx

商业发票与形式发票商业发票(COMMERCIAL INVOICE )是出口方向进口 方开列发货价目清单，是买 卖双方记账的依据，也是进 出口报关交税的总说明。商 业发票是一笔业务的全面反 映，内容包括商品的名称、 规格、价格、数量、金额、 包装等，同时也是进口商办精心整理理进口报关不可缺少的文件，因此商业发票是全套出口单据的核心，在单据制作过程中，其余单据均需参照商业发票缮制。As the basis for traders to keep accounts, and general specification for customs clearance and tax payment, Commercial 精心整理Invoice, is a detailed list of goods and prices provided by the exporter to the importer.Consisting of product name, specification, unit price, quantity, total amount, package, etc, Commercial Invoice can indicate one deal fully.Meanwhile, CommercialInvoice is theindispensable documentfor importer to carry outcustoms clearance.Therefore, it isreasonable to say thatCommercial Invoice isthe center of the wholeset of export documents.精心整理Other related documents should be made changed on the basis ofCommercial Invoice.形式发票(ProformaInvoice)是一种非正式发票，是卖方对潜在的买方报价的一种形式。买方常常需要形式发票，以作为申请进口和批准外汇之用。精心整理Proforma Invoice is a kind of informal invoice, one way to give potential buyer quotations. Usually, the buyer needsProforma Invoice to apply for import and foreign exchange.形式发票是供外商确认货物 精心整理明细，价格，运费等内容的 单子，是正式的P.O(purchasing oder)的前身。而发票是成交后，用来 报运和给外商出具的正式单 据。简言之，形式发票(P.I)不是 真正的发票，只是用来确认 价格和货物明细的Proforma Invoice is a list 精心整理for foreign buyer to confirm the details of goods, price, freight and other items, it ' s the predecessor of a formal purchasing order. While, Commercial Invoice is the formal document issued by the seller to the foreign buyer afterclosing a deal.In a word, Proforma Invoice is not a real invoice, but confirmation of price and goods details.形式发票是给客户用的。类 似一个合同。商业发票是给 海关看的。内容上基本上一精心整理直。一般我都是直接把formal invoice 改成 commercial invoice, 其他 的原封不动就行了。开立时 间，肯定是形式发票在前。因为商业发票是给海关看的。Proforma Invoice is for the client, functioning like a contract. While, 精心整理Commercial Invoice is forcustoms office. Thecontent of both of them isalmost the same. Usually,you only need to change“Proforma ” intoa Commercial ” . As forthe issued date, ofcourse Proforma Invoiceis ahead of Commercial精心整理Invoice.在业务中，你肯定是跟客户 做好形式发票之后，才能确 定这商业发票是由卖方开立 的一种收发货物的凭证，也 是一种价目清单，是国际贸 易单据中的核心单据In one business, only after you have issuedProforma Invoice to the 精心整理client can you make sure that Commercial Invoice is a kind of voucher of sending and receivinggoods. CommercialInvoice also is a price listand core document ininternational trade.形式发票是在对外贸易中, 精心整理出口商开给进口商的假定发 票、发票上仍然有商品名称, 品质规格，数量、单价，总 价等，但它不能作正式发票 使用，对进出口双方都无约 束力，只作为进口商申请外 汇进口许可证时使用。Proforma Invoice is an assumed invoice issuedby the exporter to ,the精心整理importer in foreign trade, including the name of goods, quality specifications, quantity, unit price, total price and so on. But it can not be used as formal invoice, only for admission of importing foreign currency, and it has no 精心整理force of constraint.形式发票是商业发票的一 种，形式发票当然是正式的, 好多客户凭形式发票就可以 付款和开立信用证，大家不 要小看形式发票了。国际贸 易中的商业发票是出口商签 发给进口商的发货价目清 单，商业发票由出口商正式 签发后即有效，它是进出口双方办理结算、报关和交纳 税款的依据。看看下面的内 容希望对形式发票有正确的 理解！形式发票 (PROFORMAINVOICE ),也称预开发票 或估价发票，(P/I )。在货 物未成交前，在未成交之前, 买方要求出口商卖方将拟出精心整理售成交的商品名称、单价、 规格等条件开立的一份参考 性发票。卖方凭此预先让卖 方知晓如果双方将来以某数 量成交之后，卖方要开给买 方的商业发票大致的形式及 内容。是一种试算性质的货 运清单。Proforma Invoice is a reference invoice 精心整理required by the buyer before the conclusion of a deal, including items like name, unit price, and specification of the goods planned to sell and some other things.In this way, the seller can inform the buyer of the form and contents 精心整理of the later commercial invoice after clinching a deal of certain amountof goods. It is a trial shipment list.形式发票(Proforma Invoice)在某些国家也可 以供买方作为申请进口许可 证或申请外汇额度的证件 也作为买方向银行申请向卖精心整理方支付货款，开立信用证等 的依据。In some countries, Proforma Invoice is treated as the documental foundation for the buyer to apply for the certificate of import admission and foreign exchange quota, 精心整理and to open the Letter of Credit to pay the seller for the goods.形式发票的主要作用如下：1，作为数量化的报价。2,作为销售确认。3,让买方凭以申请：A,输入许可。B,外汇许 可。C,开立信用证。Main functions of Proforma Invoice:1. Quantified quotation2. Sales confirmation3. Documental foundation for the seller to apply for:A. Import admission B. Foreign exchange admission C. Opening Letter of Credit形式发票最主要的要列清 楚以下几个要约：1、货物品名2、数量3、成交价格方式，是FOB、 CFR、还是CIF等，这一点 很重要！关系到费用及风险分担的问题。4、装运期5、运输方式6、付款方式7、贵公司的详细的银行资 料Proforma Invoice should list out all the items as below,1. Name of the goods2. Quantity3. Price terms like FOB, CFR, CIF etc.(This point is very essential, because it closely links to the share of cost and risk)4. Delivery date精心整理5. Shipping6. Payment terms7. Detailed bankinformation of theexport company以上所列的几点只是一些 基本要约，一般小额贸易国 外客户是很少签正式出口合 同的，形式发票往往就起着 约定合同基本内容以实现交 精心整理易的作用，所以有必要的话 要将可能产生分歧的条款一 一详列清楚，要买方签回确 认条款，以后真正执行合同 时便可有所依据。如果是形 式发票被利用来做信用证， 信用证上的条款便应与形式 发票上的一致。All the points listed above are only basic 精心整理clauses. Normally, foreign customers rarely sign formal export contract with the exporter if the order issmall, under this circumstance, Proforma Invoice willplay the role of fundamental精心整理conventions to carry out the trade. Therefore, to make sure that there ' d be documental clauses for reference in practical operation, it is necessary to list out all the terms that might cause divergence, and ask the buyer to confirm 精心整理back and sign it. If the Proforma Invoice isused for opening Letter of Credit, its clauses should be the same as those on ProformaInvoice.形式发票不是一种正式发 票，不能用于托收和议付， 它所列的单价等，也仅仅是进口商根据当时情况所作的 估计，对双方都无最终的约 束力，所以说形式发票只是 一种估价单，正式成交发货 后还要另外重新缮制商业发Xjs： OProforma Invoice is nota formal invoice, and it cannot be adopted for collection or精心整理negotiation. All the unit prices or some other terms in the PI are only estimations made by the exporter at that time, and they do not have the final force of constraint. So PI is just one type of bill ofestimate. Commercial精心整理Invoice should be newly made and revised after delivery.商业发票之一：商业发票 的内容、作用及种类：Content, function and type of Commercial Invoice商业发票的内容一般包括：精心整理1、商业发票须载明“发 票" (INVOICE )字样；2、发票编号和签发日期(NUMBER AND DATEOF ISSUE );3、合同或定单号码(CONTRACT NUMBEROR ORDER NUMBER );4、收货人名址(CONSIGNEE ' S NAME精心整理AND ADDRESS );5、出口商名址(EXPORTER' S NAMEAND ADDRESS );6、装运工具及起讫地点(MEANS OFTRANSPORT ANDROUTE);7、商品名称、规格、数量、重量(毛重、净重)等精心整理(COMMODITY ,SPECIFICATIONS ,QUANTITY , GROSSWEIGHT , NET WEIGHTETC)。8、包装及尺码(PACKING AND MEASUREMENT );9、喽头及件数(MARKS AND NUMBERS );10、价格及价格条件精心整理(UNIT PRICE ANDPRICE TERM );11、总金额(TOTAL AMOUNT );12、出票人签字(SIGNATURE OF MAKER)等。Normally, oneCommercial Invoiceincludes,精心整理1 Word of “INVOICEin the title2 Invoice number and date of issue3 Contract number or purchase order number4 Address and name ofconsignee5 Address and name ofexporter6 Means of transport and route7 Commodity name, specifications, quantity, weight(gross/wet) etc.8 Packing and measurement9 Marks and numbers精心整理10 Unit price and price term11 Total amount12 Signature of maker etc在信用证支付方式下，发票 的内容要求应与信用证规定 条款相符，还应列明信用证 的开证行名称和信用证号 码。在有佣金折扣的交易中， 精心整理还应在发票的总值中列明扣 除佣金或折扣的若干百分 比。发票须有出口商正式签 字方为有效。When adopting L/C as payment term, contents of the invoice should conform to the clauses in the L/C, name of the issuing bank and L/C 精心整理number should be listed. If there are commission and discounts in the trade, their percentages should be listed in the total amount separately.Only signed by the exporter can the invoice come into effect.精心整理