Referat Paying for goods and services Business partners usually agree on the way payment for goods and services is to be made before an order is placed. Whichever terms have been agreed upon, it is the invoice that tells the buyer how much he owes th supplier. The invoice An invoice is one of the most important documents in business administration. An Invoice is normally numbered and includes: Names and adresses of buyer and seller Date of order and the order and the number of the order Cost of the supplied goods Terms of business On British invoices you can also find a VAT Reg No (Value Added Tax and Registration Number ) At the foot of the invoice, one often finds the letters E. & O. E. which stands for Errors and Omissions Excepted. This means that the seller reserves the right to correct any mistake at a later date. The pro-forma invoice A so called pro-forma invoice is sent to the customer if he wants to know exactly, how much he will have to pay for the goods. In this case the pro-forma invoice serves as a formal quotation. Sometimes an importer needs a pro-forma invoice for customs purposes or in order to obtain an import licence. Debit and credit notes If one notices that an error has occurred in an invoice that has been sent away or has been received, one cannot just cross out whatever is wrong and write over the original figures. What one does is to send debit notes to add amounts fo the invoice and credit noes to deduct amounts from the invoice Statment of account If the ...
Autor: Sybevna Jbcsare
Anzahl Wörter: 407
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