2011年跟單員考試《操作實(shí)務(wù)》考前基礎(chǔ)練習(xí)（4）
來源：育路跟單員考試網(wǎng)發(fā)布時(shí)間：2011-07-02
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4、發(fā)票的作用是什么？
要點(diǎn)：
1） 發(fā)票是交易的合法證明文件，貨物的總說明。
2） 發(fā)票是買賣雙方收付貨款和記帳的依據(jù)。
3） 發(fā)票是買賣雙方辦理報(bào)關(guān)、納稅的計(jì)算依據(jù)。
4） 在信用證不要求匯票的情況下，發(fā)票代替了匯票作為付款依據(jù)。
5） 發(fā)票是出口人繕制其他出口單據(jù)的依據(jù)。
五、外貿(mào)英語翻譯（10分）
1、英譯漢（5分）
Dear Sirs，
Your letter of the 5th March came to hand yesterday.
Accordingly， we have lost no time in getting in touch with your factories and urged them to hasten their delivery. Owing to heavy commitments， they cannot advance delivery from June to April but they understand perfectly that July is the selling season for shirts in your market. They eventually agree to make delivery in mid-May.
We have booked the shipping space on s.s Dong feng， which is scheduled to sail on or about the 20th of May. We shall cable you as soon as the loading is completed.
Yours faithfully，
China National Textiles I/E Corp.
XXXX Garments Branch
參考答案：
先生：
三月五日來函昨日收到。
據(jù)此，我們立即與廠方聯(lián)系，催促他們趕快交貨。由于交貨任務(wù)繁重，他們不能由六月份提前到四月份交貨，但是，他們非常清楚七月份是您方市場襯衣的銷售季節(jié)。故最終同意五月中旬交貨。
我們已訂妥"東風(fēng)輪"的艙位，預(yù)計(jì)五月二十日左右開航。一俟裝貨完畢，當(dāng)即電告。
中國紡織品進(jìn)出口公司
XXXXXX服裝分公司
2、漢譯英（5分）
先生：
金鹿牌自行車
十二月二十日來函收到，獲悉您放有意在貴國推銷我們的自行車。對此，我們非常干興趣。
對您方為推銷我方的自行車所作的努力我們深為感激。但對您方的要求以見票后六十天承兌交單方式付款一事，我們謙難考慮。我們的通常做法是要求即期信用證付款。
為了促進(jìn)我方自行車在貴方市場上的銷售，我方準(zhǔn)備接受即期付款交單方式，以示特別照顧。
希望您能接受上述付款條件并盼早日收到回音。
青島自行車出口公司
經(jīng)理
參考答案：
Dear Sirs，
"Golden Deer" Brand Bicycle
We have received your letter of December 20 and noted with interest your intention of pushing the sale of our bicycle in your country.
Although we are much appreciative of your efforts to help sell our bicycles， we regret being unable to consider your request for payment by D/A 60days' sight. Our usual practices is to ask for sight L/C.
However， in order to facilitate developing the sale of our bicycles in your market， we are prepared to accept payment by D/P at sight as a special accommodation.
We hope that the above payment terms will be acceptable to you and look forward to the pleasure of hearing from you soon.
Your faithfully
