目录
Chapter 1 建立贸易关系
1. 请求建立贸易关系Request for Establishing Business Relations
2. 回复请求建立业务关系Reply to the Request for Establishing Business Relations
3. 索取产品资料Request for Product Literature
4. 回复索取产品资料Reply to the Request for Product Literature
5. 邀请会面Invitation to the Business Appointment
6. 接受会面邀请Accepting the Invitation to the Business Appointment
7. 谢绝会面邀请Declining the Invitation to the Business Appointment
8. 要求更改会面时间及地点Request for Changing the Time & Place of the Meeting
Chapter 2 推销
9. 向特定客户推销Sales Letter to Specific Customers
10. 向不特定客户推销Sales Circular to Non-Specific Customers
11. 寄信给老客户Sales Letter to Old Customers
12. 寄信给新客户Sales Letter to New Customers
13. 推销新产品Sales Letter for Promotion of New Products
14. 推销劳务Sales Letter for Promotion of Labor Services
Chapter 3 询盘和订货
15. 一般询盘General Inquiry
16. 回复一般询盘Reply to the General Inquiry
17. 具体询盘Specific Inquiry
18. 报虚盘Making a Non-Firm Offer
19. 报实盘Making a Firm Offer
20. 买方还盘Making a Counter Offer
21. 卖方返还盘Making a Counter-Counter Offer
22. 下订单Placing an Order
23. 接受订单Accepting an Order
24. 拒绝订单Declining an Order
25. 下续订单Placing a Repeat Order
26. 推荐替代品Offering a Substitute Product
27. 接受替代品Accepting a Substitute Product
28. 拒绝替代品Declining a Substitute Product
29. 涨价通知Notice for Price Increase
30. 回复涨价通知Reply to the Price Increase Notice
Chapter4 付款
31. 询问付款方式Asking about Payment Terms
32. 接受付款方式Accepting Payment Terms
33. 要求修改信用证Request for Amendment to L/C
34. 信用证修改Amendment to L/C
35. 付款通知Payment Notice
36. 收到付款通知Receipt of Payment Notice
37. 催促付款（初次）Urging Payment (First Notice)
38. 催促付款（最后通告）Urging Payment (Last Notice)
39. 索取发票Asking for Invoice
40. 寄送发票Sending Invoice
Chapter 5 包装和交货
41. 包装要求Packaging Requirements
42. 回复包装要求Reply to Packaging Requirements
43. 装运时间Time of Shipment
44. 回复装运通知Reply to Time of Shipment
45. 催促装运Urging Shipment
46. 回复催促装运Reply to Urging Shipment
47. 出货通知Shipment Advice
48. 货物抵达通知Goods Arrival Notice
Chapter 6 投诉和致歉
49. 投诉货物未寄达Complaint about Goods Arrival Failure
50. 对货物未寄达致歉Apology for Goods Arrival Failure
51. 出货延迟Late Delivery
52. 对出货延迟致歉Apology for Late Delivery
53. 投诉货物质量Complaint about Poor Quality of Goods
54. 对货物质量不佳致歉Apology for Poor Quality of Goods
55. 投诉货物数量Complaint about Wrong Quantity of Goods
56. 为数量错误致歉Apology for Wrong Quantity of Goods
57. 投诉发货出错Complaint about Receiving Wrong Goods
58. 为发货有误致歉Apology for Sending Wrong Goods
59. 抱怨包装不良Complaint about Poor Packaging
60. 为包装不良致歉Apology for Poor Packaging
61. 付款出错Payment Error
62. 为付款出错致歉Apology for Payment Error
63. 对服务的不满Service Dissatisfaction
64. 对服务不满致歉Apology for Customer Service Dissatisfaction
Chapter 7 商务交往
65. 请求筹备出差Request for Preparing for a Business Trip
66. 回复请求筹备出差Reply to the Request for preparing for a Business Trip
67. 确认预定行程Confirming Itinerary Reservation
68. 出差后的感谢Thanks for a Business Trip
69. 活动通知Activity Notice
70. 集会通知Gathering Notice
71. 邀请担任演讲者Inviting Speaker
72. 回复演讲邀请Reply to the Invitation for Speaker
73. 展销会通知Trade Fair Notice
74. 回复邀请Reply to the Trade Fair Invitation
75. 请求帮忙做问卷调查Request for Filling Out Questionnaire
76. 请求转载许可Request for Reproduction Permission
Chapter 8 公司人事
77. 人事查询Personnel Enquiry
78. 找寻人才Looking for Qualified Personnel
79. 晋升公告Promotion Announcement
80. 调动通知Transfer Notice
81. 褒奖员工Complimenting Employees
Chapter 9 公司内部
82. 会议通知Meeting Notice
83. 例行报告Routine Report
84. 问题报告Problem Report
85. 提案Proposal
86. 回复提案Reply to Proposal
87. 说服对方Convincing the Other Side
88. 给予指示Giving Instructions
89. 新产品说明New Product Description
Chapter 10 社交信函
90. 邀请与约见函Invitation and Appointment Letter
91. 回复邀请Reply to Invitation
92. 祝贺函Letter of Congratulation
93. 慰问函Letter of Sympathy
94. 感谢函Letter of Thanks
95. 道歉函Letter of Apology
96. 通知函Letter of Advice
97. 鼓励函Letter of Encouragement
98. 探病函Letter of Consoling the Sick
99. 吊唁函Letter of Condolence
100. 节日问候Seasons Greeting
Chapter 1 建立贸易关系
1. 请求建立贸易关系Request for Establishing Business Relations
We have learned from ①(信息来源) that you are ②(公司性质) in ③(国名或地域名). We are glad that you are interested in ④(产品名称). So, we are willing to establish business relations with you. Attached please find ⑤(附件内容).
We are ⑥(公司性质). We export ⑦(出口产品名称) to ⑧(出口产品目的地). If ⑨(对方条件)，we ⑩(期待事宜).
We look forward to receiving your inquiry at an early date.
2. 回复请求建立贸易关系Reply to the Request for Establishing Business Relations
Thanks for your email to enter into business relations with us in ①(经营范围). We have read your ②(邮件附件内容).
As you know, we are ③(重述本公司身份). We have a large ④(需求量大的产品名称) market here, so we are seeking new partners. If possible, w e’d like to be ⑤(我方角色) in ⑥(国名或地域名).Should ⑦(对方提供的优惠), we’ll ⑧(订单种类).
We look forward to your favorable reply.
3. 索取资料Request for Product Literature
We learn from ①(信息来源) that you are ②(供货商身份). We ③(关注产品途径) and became much interested in your ④(产品名称).
We are ⑤(我方公司身份). As we are interested in doing business with you, we would like you to send us ⑥(邮寄方式) the detailed information about ⑦(欲购产品名称) to ⑧(邮寄地址). The demand for ⑨(产品类型) in our market is really great.
Your immediate attention is highly appreciated.
4. 回复索取产品资料Reply to the Request for Product Literature
We are so glad that you are interested in ①(产品名称). Attached are ②(附件内容). As you requested in your email, we sent you our ③(索取资料) by ④(邮寄方式), which will tell you everything about our ⑤(产品名称).
Although established in ⑥(公司成立时间), we are developing very fast. We pay great attention to ⑦(特别关注之处). We have introduced advanced production equipment from ⑧(国名或地域名). We now export our products to ⑨(出口产品目的地).⑩(产品畅销国国名或地名) is our largest market.○11(某一特定产品系列) is a bestseller.
We look forward to your trial order.
5. 邀请会面Invitation to the Business Appointment
I’d like to invite you for a meeting with ①(我公司会面人职务和姓名) if you feel convenient. As ②(会议名称) will be held in ③(会议地点) from ④(会议起始日) to ⑤(会议结束日), we
think you ⑥(对方可能采取的行动). If you come, we would like to invite you for a meeting with ⑦(我公司会面人)at ⑧(会面地点), on ⑨(双方会面日) to discuss ⑩(双方会面商讨事宜). ○11(我公司会面人) wishes to have an opportunity for a meeting with you.
We look forward to receiving a positive reply from you.
6. 接受邀请会面Accepting the Invitation to the Business Appointment
I’m glad that you will arrange a meeting between ①(对方会面人职务和姓名) and me on the day before the opening of ②(会议名称) to ③(会面事宜).
As a matter of fact, we had had the intention to meet ④(对方会面人职务) during ⑤(会议名称) before we got your email. We cherish the opportunity ⑥(我方珍惜之事), and are pleased to have a chance to ⑦(有机会之事).
We look forward to seeing you in Dongguan.
7. 谢绝会面邀请Declining the Invitation to the Business Appointment
Thank you for your email of ①(对方邮件发送日), inviting me to have a meeting with ②(对方会面人职位) on ③(对方建议的会面日) before the opening of ④(会议名称) at ⑤(会面地点). I’m sorry to say that we are unable to go to ⑥(会议名称), when we ⑦(拒绝会面原因). That’s why I can’t go and meet ⑧(对方会面人职位).
We hope that you will understand our situation. We wish to meet sometime in the near future to ⑨(会面目的).
8. 要求更改会面时间及地点Request for Changing the Time & Place of the Meeting
Thank you for your email of ①(对方邮件发送日), inviting me to have a meeting with ②(对方会面人职位) on ③(对方建议的会面日) before the opening of ④(会议名称) at ⑤(会面地点). We’d like to have the meeting on ⑥(我方提出的会面时间) at ⑦(我方提出的会面地点). It will be much more convenient to us if you agree to the date and place we have suggested.
Your favorable reply would be highly appreciated.
Chapter 2 推销
9. 向特定客户推销Sales Letter to Specific Customers
I would like to tell you that we have got the ①(产品名称) you inquired about ②(对方询盘时间). Attached are ③(附件名称), which will give you all details for placing an order.
④(产品名称) we’ve got are ⑤(产品优势). They are really ⑥(欲推销产品引以为傲之处). They are at least as good as, if not better than, ⑦(与同类产品一样好), but prices are ⑧(价格情况).
We expect your feedback before the end of this month.
10. 向不特定客户推销Sales Circular to Non-Specific Customers
We are willing to seek partners for ①(出口产品类型).
We are ②(我公司注册地点)，specializing all kinds of ③(产品种类). They are bestsellers both at home and abroad. We’ve now made some researches on ④(新研制产品名称), which we are able to provide regularly.
If you are interested, please contact me at ⑤(电话联系方式). For more related information, you can ⑥(获知信息途径). Maybe we will make arrangements for a meeting to discuss details concerning ⑦(商讨事宜).
11. 寄信给老客户Sales Letter to Old Customers
It’s been ①(有业务往来持续时间) since we executed your last order. Recently, we got in large quantities of ②(新产品名称). Attached please find ③(附件名称).
I’d like to inform you that, we are ④(优惠措施) on certain items, including ⑤(对方感兴趣产品名称). Would you have a look at the attached catalogue? If you wish to order large quantities, ⑥(联系方式) me. We will try to work out terms and conditions to our mutual benefit.
We look forward to our continued mutually-profitable business relationship. We expect ⑦(期待事宜).
12. 寄信给新客户Sales Letter to New Customers
We are glad to learn, from ①(信息来源), that you are interested in ②(产品名称).We ③(经营情况). Attached please find ④(附件名称).
⑤(欲知详细信息), please ⑥(查询方式).
We look forward to your trial order and assure you of our prompt attention.
13. 推销新产品Sales Letter for Promotion of New Products
We’re pleased to inform you that, with years of research, w e’ve introduced our new products ①(产品名称) to market. Much to our delight, they enjoy great popularity. As we guess you might be interested, w e’ve sent you ②(邮寄方式) ③(邮寄样品种类及数量) for your trial use. A trial use will convince you of their extraordinary functioning. For more information, please ④(查看信息途径).
Attached please find ⑤(附件名称). We hope you’ll take this opportunity to ⑥(为双方利益起见). If you consider placing an order, w e’ll grant you ⑦(优惠幅度).
14. 推销劳务Sales Letter for Promotion of Labor Services
We’re pleased to learn, from ①(信息来源),that you are in need of ②(某种职业工作人员). We advertised your job vacancies and attracted ③(申请人数) applicants, from whom we have chosen ④(人数) for your consideration. Attached are ⑤(附件名称).
The candidates we have chosen are ⑥(身份). They all have ⑦(工作经历持续时间) experience, in a ⑧(工作单位). We have interviewed them with satisfactory results and offered them ⑨(提供
事宜) as required.
They are looking forward to your phone interviews. Contact us if ⑩(所需帮助事宜). We hope to have more cooperation in the future.
Chapter3 询盘和订货
15. 一般询盘General Inquiry
We are very much interested in importing ①(产品名称) from you since you are ②(对方身份). We would be grateful if you could let us have detailed information about ③(产品名称) and send us samples of your complete product range as well.
We have been ④(我方身份) for ⑤(公司历史年限) and have ⑥(销售渠道). We are in great need of ⑦(产品名称) in our production. Our credit standing has been AAA rated since ⑧(起始年).
If business terms are satisfactory, we’ll place regular orders with you.
16. 回复一般询盘Reply to the General Inquiry
We are glad to learn that you are interested in our ①(产品名称). Attached please find ②(附件信息). As you requested, we have sent you samples of our complete range ③(邮寄方式).
We are one of the ④(公司性质), specializing in ⑤(经营范围). All our products are manufactured ⑥(产品优势). We ⑦(公司优势). We will allow a ⑧(折扣幅度) discount for your orders. For ⑨(欲知信息), please ⑩(获知信息途径).
We look forward to your trial order.
17. 具体询盘Specific Inquiry
We are ①(公司性质). We have obtained your name and address from ②(信息来源) and we are very interested in ③(产品名称).
We’d like to have an ④(产品数量) quotation of the said products, ⑤(价格术语).We’d like you to tell us about ⑥(其他欲知事项). If ⑦(下订单前提条件), we will place an order with you.
We would await your reply.
18. 报虚盘Making a Non-Firm Offer
We thank you for your inquiry ①(对方询盘日)，asking for ②(欲购产品数量) quotation of ③(欲购产品名称) made in ④(产品原产地). We are pleased to offer as follows: ⑤(报盘详细内容).
The above offer is subject to our final confirmation. If you think our offer meets your requirements, please let us know at an early date. We would be glad to offer any additional information you need.
19. 报实盘Making a Firm Offer
Thank you for your inquiry of ①(对方询盘日), asking for an ②(欲购产品数量) quotation of our ③(欲购产品名称). We are pleased to offer as follows: ④(报盘详细内容).
The above offer is firm until ⑤(报价有效期限). If you think our offer is satisfactory, please let us know before ⑥(订单有效期限). You can be assured of our best service.
20. 买方还盘Making a Counter Offe r
We thank you for your email of ①(对方邮件发送日期), offering us ②(我方欲购产品名称及数量) made in ③(产品原产地) at ④(卖方报价).
We regret to inform you that we can’t accept your offer as ⑤(还盘原因). For ⑥(继续保持合作的原因), we counter offer as follows, subject to your reply reaching us ⑦(有效期限): ⑧(我方还盘价). We are satisfied with other terms in your offer.
We look forward to your favorable reply.
.
21. 卖方返还盘Making a Counter-Counter Offer
Referring to your counter offer of ①(对方还盘邮件发送日期), asking for a cut down of the price from ②(我方报盘价) to ③(对方还盘价), we regret to tell you that it is difficult for us to accept your counter offer.
The price we set in our offer is carefully calculated. As a matter of fact, we have had considerable business with many customers at ④(价格描述).Our ⑤(我方产品种类) sell well in their markets. As you know, our products are far superior in quality to ⑥(同类产品名称) provided by any other suppliers in the world. For long lasting trade relations between us, however, we decide to allow you ⑦(让利种类) if your order ⑧(订单价值).
If you think our proposal acceptable, please place an order on or before May 31st.
22. 下订单Placing an Order
Thank you for your timely reply of ①(对方邮件发送日期) to our inquiry about the ②(欲购产品名称). We are very satisfied with the trade terms you offer. The prices are acceptable. Therefore, we now email you our purchase order ③(订单编号) in the attached file.
We will open ④(信用证种类) in your favor as soon as possible through ⑤(开户行), for the total value of ⑥(总价值) as stated in this order. Please inform us of the shipping date at least ⑦(提前通知装船天数) in advance after you receive our L/C.
We look forward to your confirmation of the acceptance of our order.
23. 接受订单Accepting an Order
We confirm our acceptance to your order ①(订单编号) you emailed us ②(对方邮件发送时间) for ③(订购产品名称). We welcome you as one of our customers.
We are pleased to send you in the attached file the Sales Confirmation ④(销售确认书编号) for your e-signature. Please cosign it and return it to us for our file. And please open your L/C ⑤(开
证时间). Shipment will be made upon our receipt of your L/C.
Your cooperation is highly appreciated. We assure you of ⑥(我方承诺) and look forward to receiving ⑦(期盼对方继续订购) from you.
24. 拒绝订单Declining an Order
We acknowledge receipt of your order ①(订单编号) you emailed us ②(对方邮件发送时间) for ③(订购产品名称), but regret to tell you that we are unable to take your order as ④(无法供货原因).
⑤(无法供货的原因).
We are indeed sorry for being unable to take your order. We sincerely hope that you will understand our situation and keep business relations with us in the future.
25. 下续订单Placing a Repeat Order
We are pleased to inform you that the ①(产品名称) we ordered from you last time is very suitable for our market. Last shipment of ②(产品名称) sells well here.
As we believe there is still a great demand for ③(产品名称) in our market, we are placing with you a repeat order ④(续订单编号) in the attached file for the same kinds and the same quantity of the said products at the same price and on the same trade terms as we did last time, provided ⑤(续订单特别要求). We hope you will ⑥(希望对方所做之事).
We expect you to confirm our repeat order as soon as possible.
26. 推荐替代品Offering a Substitute Product
We are pleased to learn from your email ①(对方发送邮件日期) that you intend to place with us an order for ②(欲订产品名称),but we regret to tell you that this model is already out of production.
We’d like to recommend to you our new model ③(替代产品型号), which is even more welcomed by ④(受谁欢迎). This new model is much better than the previous one, but the price is ⑤(替代品价格低廉程度) lower with ⑥(替代品“卖点”). Attached please find our latest catalogue and export price list so that you can know more about our new model or you can visit our web site：⑦(公司网站) to get more information you need.
We expect you to place a trial order with us.
27. 接受替代品Accepting a Substitute Product
Thank you very much for your recommendation. As this model is new to our market, we’d like to place a trial order with you for ①(替代品名称及数量), if you allow us ②(优惠种类及优惠额). Attached please find our Purchase Order ③(采购订单编号). We will open an ④(开立何种信用证) in your favor for the total value as stated in this order as soon as we get your confirmation. It is for keeping our long term trade relationship that we decide to place this trial order. We hope you will ⑤(希望对方所做之事) concerning this transaction.
We look forward to your positive reply.
28. 拒绝替代品Declining a Substitute Product
We have received your email recommending us the ①(替代品名称及数量) for lack of ②(原欲购产品名称) we requested, but we are very sorry to say that we can’t accept ③(替代品名称).
④(拒绝替代品的原因). ⑤(我方提出的解决办法). If you fail to deliver ⑥(原欲购产品名称及数量) on time, you have to pay us liquidated damages, that is, a ⑦(赔偿额度) of the total value of the delayed goods, for ⑧(延误期限).
We hope you will give us a favorable reply as soon as possible.
29. 涨价通知Notice for Price Increase
We formally inform you that the price of ①(涨价产品名称) has increased by ②(价格上涨幅度) mainly owing to ③(涨价原因).
④(对涨价原因做具体解释). We can’t but increase our export price by ⑤(价格上涨幅度). In fact, many companies have increased their price to that extent. However, for ⑥(提供原价的原因), we offer you the original price for your ⑦(最近的一次订单时间或订单编号) order. From ⑧(涨价起始时间) , the price will go up by ⑨(价格上涨幅度).
We hope you will ⑩(希望对方所做之事).
30. 回复涨价通知Reply to the Price Increase Notice
Thank you for informing us the ①(涨价幅度) increase in the price of ②(涨价产品名称) due to ③(涨价原因).
To tell you the truth, we have predicted the increase in the price of ④(涨价产品名称), but we didn’t expect the rise to be so high as ⑤(涨价幅度). We thank you for keeping the original price for our ⑥(最近的一次订单). Would you reconsider our later orders at the price of ⑦(略低于卖方涨价幅度的价格)?
Reconsider the price of the products and we’ll ⑧(我方将做之事).
Chapter 4 付款
31. 询问付款方式Asking about Payment Terms
We are in receipt of your bid yesterday for ①(对方递盘主要内容).However, you didn’t mention specific payment terms.
We’d like to tell you that we only accept payment by ②(信用证种类).Generally speaking,③(付款方式)is considered to be a reliable and safe method of payment in international trade. It protects the rights and interests of both of us. It is our usual case accept ④(信用证种类) when we do business internationally. We wonder whether you accept this kind of payment.
Thank you in advance for your prompt reply.
32. 接受付款方式Accepting Payment Terms
We thank you for your email telling us about the payment terms, which we forgot to mention in ①(我方信函种类).
We accept the payment terms you have offered, that is, we’ll make payment by ②(我方接受的信用证种类).It is true that ③(付款方式) is the safest way of payment and ④(信用证种类)is more favorable to you. Though it will add to our cost, we’ll do as you have asked us to. As we need to put a deposit in the bank amounting to the cost of the import, we need ⑤(所需时间)to arrange all the issues concerning the opening of ⑥(信用证种类).
We’ll let you know once we have ⑦(信用证种类)opened.
33. 要求修改信用证Request for Amendment to L/C
Many thanks for sending us your L/C ①(信用证编号) issued by ②(开证行名称).However, on checking its clauses we found with regret that your Letter of Credit has several mistakes. You are kindly requested to amend the above L/C as follows:
③(信用证需修改之处).
As soon as we confirm the above amendment, we shall proceed with ④(我方立即着手办理事宜)at once.
A prompt reply will greatly oblige us.
34. 信用证修改Amendment to L/C
Thanks for the email asking us to make amendment to our L/C. As requested, the amendment to our L/C ①(信用证编号) has been made as follows:
②(对信用证的具体修改内容).
Shortly after receiving your email, we checked the details and found ③(信用证错误数量) in our L/C. We are really sorry ④(致歉原因).We have now instructed our bank ⑤(开证行名称) to make the amendment. The amendment advice will reach you soon. Please try your utmost to ⑥(催促对方办理事宜)once you confirm our amendment.
We expect to receive the first shipment at the date stated in the contract.
35. 付款通知Payment Notice
As agreed, we are drawing on you for the value of ①(货物名称).The payment in arrears amount to ②(对方应付款额).To simplify the issues, we will ③(我方为简化过程所采取的措施). Please protect our draft on presentation.
We shall appreciate your cooperation.
36. 收到付款通知Receipt of Payment Notice
We are in receipt of your email about payment notice of ①(对方发送邮件时间)contents of which have had our due perusal. In view of ②(说明原因),we will ③(我方立即办理事宜)immediately. Supplementary to this email, we wish to say that the amount ④(货款金额)has
already been ⑤(货款处理情况).
Please accord this matter your close attention. If you haven’t received the payment of the goods, please keep us advised as far in advance as possible.
37. 催促付款（初次）Urging Payment (First Notice)
As required in the contract, which was settled by careful discussion of both parties, we wish to call your attention to the fact that we have got ①(已备货物) ready for some time.
However, up till now, we haven’t had any news concerning your payment. Therefore, we kindly ask you to send us the payment as scheduled, so that we can execute your order ②(订单编号) within the contract time.
We hope that you will ③(亟待对方解决事宜)as soon as possible.
38. 催促付款（最后通告）Urging Payment (Last Notice)
We wonder whether you have received our emails, asking you to send us payment for your order ①(订单编号).
In spite of our repeated reminders, the payment still remains unsettled. We have emailed you asking for the speeding up of the payment over and over again. Frankly speaking, we have got a little bit uneasy at no arrival of your payment. It is your responsibility to pay the products in due time. Should you have financial difficulties, please let us know. This will be the last time for us to remind you that if you fail to send us payment by ②(付款最后期限),you will have to ③(未付款所导致的后果) accordingly.
Please arrange payment as soon as possible so as to continue our cooperation.
39. 索取发票Asking for Invoice
We are pleased to have received your high quality products on schedule.①(对收到的产品进行评论).We further know your good reputation, so we expect to continue our smooth cooperation.
The only thing, however, we are feeling a little worried about is that we have received all the documents except the invoice. As a rule, we require commercial invoice in ②(发票复印数量). Please write our company name ③(公司名称) as the buyer with the amount of ④(发票面额). Our order number is ⑤(订单编号).Since it is important, please post them to us with the original invoice ⑥(邮寄方式).
Thanks in advance for your immediate attention.
40. 寄送发票Sending Invoice
Thanks for telling us the issues concerning the invoice of your order ①(订单编号).
We have noted your instructions about the invoice and, as requested, have posted you the ②(所寄票据) in ③(复印数量),together with the original one, by ④(快递公司名称)，⑤(邮寄时间).The number of the mail by ⑥(快递公司名称) is:⑦(快递邮件编号).They will contact you by your mobile phone. We have sent you an e-copy in the attached file for your advance look. We look forward to our further cooperation in the future.
Please acknowledge receipt of the invoice we sent you ⑧(邮寄时间) once you get it.
Chapter 5 包装和交货
41. 包装要求Packaging Requirements
We appreciate your email asking about ①(对方邮件询问内容).
As our products are easily damaged, it is quite necessary to pay special attention to packaging. Also please ②(对方需特别注意的事项).Frankly speaking, our packaging requirements are quite strict. The details are written in our packing instruction, which is attached. However, I’d like to emphasize the following four points：
1. The packaging must be strong enough to withstand③(货物所能承受的内容).
2. The products are to be wrapped in...before being packed in④(包装方式).
3. The most important thing is to protect the goods⑤(货物需避免的因素).
4. Any loss in transit is to be compensated https://www.doczj.com/doc/0e16003437.html,pany.
We believe you will give special care to the packaging to avoid any possible damage.
42. 回复包装要求Reply to Packaging Requirements
Having received your email of ①(对方邮件主题),we immediately passed your opinions on packing to our ②(与包装问题直接相关的人).Recently, they have made a number of improvements in packaging. We will also take effective measures to satisfy your packaging requirement.
We have prepared ③(已备的包装)so as to protect the goods against④（可能遭受的损失）.And also, we give special care to the problem of ⑤(需特别注意的事项).In sum, we will reinforce packing in order to minimize the extent of any damage to the goods in transit.
If you have any questions, please email me or call me.
43. 装运时间Time of Shipment
We are pleased to inform you that we have shipped ①(货物批次) for your order ②(订单编号). Since your order is a large one, the goods are to be shipped in ③(货物批数) of ④(每批货物数量) with separate bills of lading according to our sales contract. The first shipment has already been loaded on board s.s“⑤”(货轮名称),which is sailing for your port ⑥(目的港名称)，⑦(货轮启航时间) from ⑧(装货港名称).We believe that the goods will reach you in time to meet the needs of your market and that they will prove to be satisfactory to your customers.
Please let us know the moment you have received the goods.
44. 回复装运通知Reply to Time of Shipment
Many thanks for your email telling us about ①(货物批次)for our order ②(订单编号).We really appreciate your timely arrangement.
The punctual shipment will help us deal with other corresponding issues smoothly. We expect the goods to reach us in time so that we will be able to put them to market at a time ③(何种情形
下).Thank you for your efforts and true cooperation. And we expect you to get the ④(货物另一批次) ready for shipment concerning our order ⑤(订单编号).
As soon as we get the goods, we will email to let you know.
45. 催促装运Urging Shipment
We regret to say that we have not heard anything from you about①(希望对方办理的事宜). As you know, our contract is for ②(合同规定的装运要求).
We understand there must be some particular reasons for ③(对方未解决或未处理的事宜). However, we have the right to know detailed information. And we would like to cooperate with you to deal with this problem. Even if we did not know the reason,④(我方做出的何种让步). Please arrange the shipment as soon as possible and let us know ⑤(要对方告知的事宜).
46. 回复催促装运Reply to Urging Shipment
We have already received your email of ①(对方邮件的日期).We feel sorry for the shipment delay, which was caused by ②(说明装运延迟的原因).It is our fault not letting you know the cause in time.
In addition, because of ③(未能按时装运的另一个原因),we failed to make timely shipment. After communication with related officials, we now have settled the problem.
The shipment of ④(产品名称和数量) under S/C ⑤(合同编号) will be arranged to go forth on board s.s.⑥(货船名称).The ship will sail from⑦(出货港口名称) on or about ⑧(装运时间).We will email you immediately when the ship sets off.
Thanks for your understanding and cooperation.
47. 出货通知Shipment Advice
We are pleased to inform you that we have completed the shipment of ①(产品名称) in accordance with the stipulations set forth in ②(信用证编号). The ③(货船名称) has sailed from ④(出货港口名称) on ⑤(出港日期).
We are attaching the following copies of shipping documents for your advance look:
⑥(单据名称)⑦(票据编号).
If you find any problem, please let us know as soon as possible.
48. 货物抵达通知Goods Arrival Notice
After ①(说明原因),the first batch has already arrived. Because of ②(具体装运安排的原因),we agree to ship the goods in ③(装运安排).We greatly appreciate it that the first batch has reached us in safety and in good condition. We expect to get ④(货物批次) by⑤(期望货物到达的日期). There is one thing we need to mention, that is, it is no matter ⑥(我方特别强调的事宜)as long as they arrive here in time as required.
We look forward to ⑦(货物批次) .
Chapter6 投诉和致歉
49. 投诉货物未寄达Complaint about Goods Arrival Failure
For the non-arrival of the goods, we are most reluctant to complain, but we must draw your attention to this matter.
According to the contract, the goods should arrive at the port ①(港口名称) on ②(货物寄达日期).However, even till today ③(发送邮件当天日期),we still have not had any news about the arrival of the products. Moreover, we have not received any information from you for explanation. Please carefully check every step of the ④(需核查内容)in order to find the exact causes.
We trust you will take our complaints seriously and reply to us as soon as possible.
50. 对货物未寄达致歉Apology for Goods Arrival Failure
We are sorry to hear that ①(所出现的问题).
After careful check, we found that the shipment was delayed because of ②(货物未寄达原因).With reference to the contract, the postponement was caused by③(货物出现问题的原因)，which is definitely not our responsibility to ④(我方何种责任).We suggest that you make direct contact with ⑤(公司名称或其他机构名称) to discuss the details so as to minimize the loss.
We really feel sorry for this accident, but you should understand that ⑥(所出现的问题) is not our fault. Thanks for your understanding.
51. 出货延迟Late Delivery
We have been feeling quite honorable to have smooth cooperation till now. However, for the recent order under the contract ①(合同编号),we have not received the goods yet.
②(我方身份),we think there might be some explanations for the late delivery. You are kindly asked to check our order ③(订单编号).Since the end-users have commented favorably on ④(产品吸引点)of the last purchase, we reordered this kind of the products. But the failure will definitely influence ⑤(受影响的内容).
We really look forward to the goods; otherwise, we will miss the great chance for ⑥(会失去何种机会) at present. If we can not get any reasonable explanations or the products by the end of this month, we will have to ⑦(我方将采取的行动).
52. 对出货延迟致歉Apology for Late Delivery
Thank your very much for your email. We are quite sorry for the late delivery.①(说明出货延迟的原因).Carefully checking ②(依据文件的名称及编号),we found that the goods ③(说明货物的情况).We very much regret to say that the matter has slipped our attention.
After finding this mistake, we have ④(采取的补救措施),If nothing goes wrong during the
transit, you will receive the products ⑤(预计到达的日期).Hopefully, this late delivery will not deteriorate our relationship.
If you have any questions, please contact me directly. We appreciate your under-standing.
53. 投诉货物质量Complaint about Poor Quality of Goods
We appreciate having received the goods on arrival of s/s“①”(货轮名称) at ②(目的港名称).Shortly after landing, related officials checked the details of the goods. Everything appears to be correct and in good condition except ③(有质量问题的产品).When we opened the cases, we found that they were ④(产品状况).The worst thing is that the quality of the goods do not confirm to the contract.
Please tell us the exact explanations. Additionally, we prefer to ⑤(我方提出的解决办法). Look forward to your prompt reply.
54. 对货物质量不佳致歉Apology for Poor Quality of Goods
We are really sorry for the ①(产品所出现的问题)of the goods. ②(证明材料)states clearly that ③(货物实际情况描述).There is no denying the fact that the goods ④(货物出现问题的原因).
Therefore, you should ask ⑤(提出索赔的机构名称)for compensation. However, to compensate you to a certain extent for the trouble, we will grant you ⑥(补救措施)for your next purchase. We expect to ⑦(期待事宜) in the future.
Again, we are terribly sorry for your loss.
55. 投诉货物数量Complaint about Wrong Quantity of Goods
Thank you very much for ①(对方所做事宜).We duly received the order on arrival of s.s ②(货轮名称).
Unfortunately, we found that ③(货物出现的问题).As told, the shipping quantities were ④(货物装船时的数量). Please check whether ⑤(合同规定数量)had been loaded on ship in whole at the port of shipment.
We are in urgent need of the products as ⑥(亟需该商品的原因)at present. You are kindly requested to ⑦(亟需对方解决事宜)upon receipt of this email. Other-wise, we have to raise a claim for ⑧(索赔金额) for the wrong quantity.
We hope the matter will come to your special attention.
56. 为数量错误致歉Apology for Wrong Quantity of Goods
We have received your email of ①(对方邮件日期),and we regret to know that the short delivery of ②(货物短缺数量) of shipment against the order ③(订单编号).We are quite sorry for ④(致歉事宜).
After check, we found that ⑤(说明原因).However, we have already ⑥(采取的补救措施).The related officials confirmed that ⑦(应补运货物) will reach your port ⑧(应补运货物预计到达的日期).
We deeply apologize for the inconvenience that caused to you.
57. 投诉发货出错Complaint about Receiving Wrong Goods
The ship ①(货轮名称)has reached the requested port, ②(目的港名称).Upon being checked, the goods are found wrong. Under the contract No. ③(订单编号),we ordered ④(所订产品的名称和数量).The total amount of the goods is right, but ⑤（说明货物出错之处).
As ⑥(所订产品名称) are not in agreement with what is stated in the contract, We will send them back to you. However, you must be responsible for ⑦(对方应承担的责任).
Because the products are in great need, please ship the correct ones soon. Otherwise we will have to ⑧(我方将采取的行动)for the wrong order. Please deal with the matter immediately, and drop us a line as soon as you arrange the shipment.
58. 为发货有误致歉Apology for Sending Wrong Goods
After receiving your email, we attached this matter our closer attention. As it has never happened before, we check every step of this process with awareness.
After a careful check-up by our staff, we found that ①(弄错产品的原因).As a result, the purchases with ②(发货错误)are not in order. Therefore, please ③(补救措施)and we will be in charge of all the related expenses.
Besides, we have sent the right ones ④(发送方式及日期).If this works smoothly, they will reach you in ⑤(预计到达的日期或期限).We have taken all necessary actions to guarantee ⑥(弥补措施).
We apologize for any inconvenience.
59. 抱怨包装不良Complaint about Poor Packaging
Firstly, thank you for ①(感谢对方已办理的事宜).We have received the goods on arrival of s/s ②(船名)at ③(到货港口的名称).However, after checking the purchases, we regret to find that the goods are④(产品出现的问题).According to the survey by ⑤(质监部门名称).the reason for the damage is that ⑥(产品受损的原因).
The products must be well protected against ⑦(意外损失的类型),so we specially emphasized on ⑧(我方多次强调的事宜) in our last email. But unfortunately, you did not follow our ⑨(指出对方忽略的问题).Since ○11(产品名称) are no longer fit for usage, we have to ask that you compensate us for the loss under the contract.
Look forward to your prompt reply.
60. 为包装不良致歉Apology for Poor Packaging
We acknowledge the receipt of your email. We deeply regret that the goods on arrival of s/s ①(船名)are damaged by ②(产品损坏的原因).
After serious inspection, we are giving you description of the damaged shipment. The contents were ③(货物受损情况),which is our responsibility. Therefore, we will take the responsibility for ④(我方应付的责任),and will compensate you by ⑤(赔偿金额)in accordance with the
contract. Please email us if you receive the check. Please accept our apology or any inconvenience caused to you.
We will take any necessary actions to ensure this kind of thing will never happen again.
61. 付款出错Payment Error
With careful check of this order, we regret to tell you that there was an error in ①(出错的地方)which has lead to a great loss to our company.
So we have to emphasize the contract which shows the purchases should be paid in ②(币种)rather than....The total amount is ③(金额).Also, we have to mention that the payment should be finished ④(合同规定的付款日期).
Please arrange all the related issues immediately, and pay the order required as soon as possible. Look forward to your prompt reply.
62. 为付款出错致歉Apology for Payment Error
Thank you for your email. After careful check, we found that there was indeed a big mistake in ①(出错的地方).It is ②(出错的原因).We are deeply sorry for the error that we did not abide by③(不符的地方).We hope you could understand that we did not make such mistake in purpose. Thank you for your efforts, which have been instrumental in effecting a settlement. We have already changed ④(需修改的地方).The total amount is ⑤(货款金额).
Sorry for any inconvenience brought to your company.
63. 对服务的不满Service Dissatisfaction
On behalf of our company ①(我方公司名字),I am writing to inform you that our company is not satisfied with ②(不满意的方面).
For one thing, ③(投诉对方的不足). For another, we regret to say that ④(所造成的后果或影响).We tried our best to ⑤(我方已采取的措施),however, we still have not received a definite reply.
All in all, we can not accept that ⑥(我方不能接受的事宜).Please explain to us clearly so as to avoid ⑦(应避免产生的后果).
Please give your immediate attention to this matter.
64. 对服务不满致歉Apology for Customer Service Dissatisfaction
First of all, we are sorry for ①(未办理的事宜).Having received your email, we immediately analyzed the causes of ②(所出现的问题). In addition,③(解决办法).
On behalf of ④(公司名字),We apologize for any inconvenience you have been put to by our error. Please let ⑤(损失评估机构名称)assess the loss. And we will ⑥(进行赔偿的相关费用).
Again, we really appreciate your complaints. The frank exchange of views contributed to a better understanding. Hopefully, we could have a smooth cooperation.
Chapter 7 商务交往
65. 请求筹备出差Request for Preparing for a Business Trip
①(会议名称) will be held ②(会议时间) in ③(会议地点).We’re pleased to inform you that you are invited to attend the conference on behalf of our company.
Delegates are required to sign in ④(会议报到时间).Make sure you arrive there on time. You’d better prepare your trip in advance. Please inform me of your preferred arrival time so that I can book a flight for you. If you have any ⑤(参会资料) for the meeting, please send them via e mail to the committee ahead of time and send me a back-up copy. If you have any particular requirements concerning ⑥(会议设备)，please do not hesitate to contact ⑦(联系人).Attached please find ⑧(附件内容).
Please reply before the end of this week.
66. 回复请求筹备出差Reply to the Request for preparing for a Business Trip
Thank you for your email informing me to attend ①(会议名称).
I am delighted to take this business trip.
I’m writing to confirm that I will arrive in ②(出差地点) on ③(抵达时间). Please book ④(往返机票)for me. ⑤(其他相关事宜).
I do hope that this business trip will be a great success and be beneficial to our ⑥(市场推介).
67. 确认预定行程Confirming Itinerary Reservation
I am writing to tell you that I have booked ①(机票类型)for your attendance at the ②(会议名称).
Since you prefer to arrive ③(抵达城市及时间) and to fly back to ④(返回城市及时间),we have booked a round-trip flight, leaving at ⑤(飞往会议地航班起飞时间) and returning at ⑥(返回航班起飞时间).A timetable is attached for all the information about your flight. If I can be of any further assistance，please call me or email me.
Wish you a happy and successful business trip.
68. 出差后的感谢Thanks for a Business Trip
I am writing to thank you for all the time and energy you offered before and after my trip to ①(出差地城市名称) for ②(会议名称).
Without your efforts, my trip to ③(出差地城市名称) would not have been so pleasant. ④(表示感谢的具体事项).My presentation went well because of ⑤(因为对方的何种帮助).In addition, I’d like to thank you for your picking me up on ⑥(来机场接我的日期).
Thank you again for all the time and energy you offered before and after my trip to ⑦(出差地城市名称).
69. 活动通知Activity Notice
I am writing to inform you of the celebration we will hold to ①(活动目的).②(活动类型)will be held ③(活动地点).The regular bus of our company will take us to the hotel at ④(班车出发具体时间).You can also drive your own car there. All of you are kindly requested to be present on time. To mark the special occasion ,the board of directors has decided that ⑤(节目表演部门名称) is to ⑥(表演节目).Please get well prepared for that.
If you have any further questions, please do not hesitate to contact ⑦(联系人).
I look forward to seeing all of you at the celebration.
70. 集会通知Gathering Notice
I am writing to inform you that we will hold a ①(集会名称) in ②(集会地点)③(集会时间).You are welcome to attend it if you feel convenient. There will be ④(集会活动内容).
⑤(集会原因)⑥(集会目的).I’d like to thank you for your smooth cooperation with us during the past year. I’d also like to thank you for your contribution to the development of our company. I look forward to seeing you at ⑦(集会名称).
71. 邀请担任演讲者Inviting Speaker
You are kindly invited to make a keynote speech at ①(研讨会名称),which is to be held in ②(会议地点)③(会议时间).The theme for the seminar is ④(会议主题).You can focus on any aspect concerning this theme.
We would be delighted if you would accept our invitation to make a speech on the topic. ⑤(附件信息) is attached. We will be responsible for all your travel and accommodation expenses.
We look forward to receiving your confirmation.
72. 回复演讲邀请Reply to the Invitation for Speaker
Thank you for your email inviting me to make a keynote speech at ①(演讲场地)②(演讲日期). I’d like to make a speech on the subject of ③(演讲主题).
Of course, I am delighted to accept your invitation, and I will arrive ④(演讲者确认的相关信息如：地点、时间等).I will require use of ⑤(演讲所需设备) for my speech. The attachment is my
⑥(演讲材料).Please have it printed out and make sure that ⑦(受众) has a copy.
I look forward to meeting you at the seminar.
73. 展销会通知Trade Fair Notice
We should like to invite you to attend the ①(展销会名称),which will be held from ②(展销会开始时间)to ③(展销会结束时间).Full details about the fair are as follows.
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记账凭证封面填写规范记账凭证封面填写样本 记账凭证输入设计至关重要 ,输入设计目标是保证输入的准确可靠性 ,控制输入的工作量和保证输入的方便性。那么记账凭证的封面要怎么填写呢？下面就为大家解开记账凭证封面填写内容，希望能帮到你。 1、记账凭证单号----封面内页第一张记账凭证号码 (如：内页第一张记账凭证号码21号---50号); 则填写：记账凭证单号----自第 21 号至第 50 号; 2、原始凭证，汇总凭证张数---(封面内页第一张记账凭证号码20号---“记账凭证右边---附原始凭证张数5”如：5张)---从20号的“5张”---至50号每一张的原始凭证张数合计填列如共计原始凭证张数300张; 操作：原始凭证，汇总凭证张数---共 300 张; 3、会计凭证总页数---全部页数320张---记账凭证20张，原始凭证，汇总凭证张数300张;
操作：会计凭证总页数---共 320 页。 1.除结账和更正错误，记账凭证必须附有原始凭证并注明所附 原始凭证的张数。所附原始凭证张数的计算，一般以原始凭证的自然张数为准。与记账凭证中的经济业务记录有关的每一张证据，都应当作为原始凭证的附件。如果记账凭证中附有原始凭证汇总表，则应该把所附的原始凭证和原始凭证汇总表的张数一起计入附件的张数之内。但报销差旅费等的零散票券，可以粘贴在一张纸上，作为一张原始凭证。一张原始凭证如涉及到几张记账凭证的，可以将该原始凭证附在一张主要的记账凭证后面，在其他记账凭证上注明该主要记账凭证的编号或者附上该原始凭证的复印件。 2.一张原始凭证所列的支出需要由两个以上的单位共同负担时，应当由保存该原始凭证的单位开给其他应负担单位原始凭证分割单。原始凭证分割单必须具备原始凭证的基本内容，包括凭证的名称、填制凭证的日期、填制凭证单位的名称或填制人的姓名、经办人员的签名或盖章、接受凭证单位的名称、经济业务内容、数量、单价、金额和费用的分担情况等。 3.记账凭证编号的方法有多种，可以按现金收付、银行存款收 付和转账业务三类分别编号，也可以按现金收入、现金支出、银行存款收入、银行存款支出和转账五类进行编号，或者将转账业务按照具
原始凭证处理总结要点 原始凭证是经济业务发生所取得或填制的书面证明，是会计核算的重要依据而且具有法律效力。原始凭证分为自制原始凭证和外来原始凭证两种。笔者根据有关规定，结合实际情况，将处理原始凭证的有关业务进行归纳。 一、原始凭证必须具备的内容：原始凭证的名称;填制凭证的日期;填制凭证的单位名称和填制人姓名;经办人员的签名或盖章;接受凭证单位的名称;经济业务的内容;数量、单价和金额。 二、外来原始凭证(如发票、收据等)，必须盖有填制单位的财务专用章或发票专用章，同时具有套印的税务部门或有权监制部门的专用章以及填制人员的签名或盖章;从个人取得的原始凭证，必须有填制人员的签名或者盖章，同时应写明住址，必要的注明身份证号码。 三、自制原始凭证(如入库单、领料单等)必须有经办单位负责人(或其指定的人员)和经办人签名或者盖章。 四、凡需填写大写和小写金额的原始凭证，大写与小写金额必须相符。购买实物的原始凭证，必须有实物验收证明;支付款项的原始凭证，必须有收款单位和收款人的收款证明。 五、一式几联的原始凭证，应当注明各联的用途，只能以一联作为报销凭证，必须用双面复写纸(发票和收据本身具备复写纸功能的除外)套写，并连续编号。作废时应当加盖“作废”戳记，连同存根一起保存，不得撕毁。 六、发生销货退回的，除填制退货发票外，还必须有退货验收证明;退款时，必须取得对方的收款收据或者汇款银行的凭证以及当地主管税务机关开具的“进货退出或索取折让证明单”，不得以退货发票代替收据。
七、职工因公借款的借据，必须附在记账凭证之后。收回借款时，应当另开收据或者退还借据副本，不得退还原借款收据。 八、经上级有关部门批准的经济业务，应当将批准文件作为原始凭证附件。如果批准文件需要单独归档的，应当在凭证上注明批准机关名称、日期和文件字号。 九、原始凭证发现错误或无法辨认的，不得涂改、挖补。未入账的原始凭证，应退回填制单位或填制人员补填或更正，更正处应当加盖开出单位的公章;发现有违反财经纪律和财会制度的，应拒绝受理，对弄虚作假、营私舞弊、伪造涂改等违法乱纪的，应扣留凭证，报告领导处理。已经入账的原始凭证，不能抽出，应另外以正确原始凭证进行更正。 十、原始凭证不得外借。其他单位如因特殊原因需要使用原始凭证时，经本单位领导批准，可以复制，复制时，须有财务人员在场。向外单位提供的原始凭证复制件，应在专设的登记簿上登记，并由提供人员和收取人共同签名或盖章。 十一、外来原始凭证如有遗失，应取得原填制单位盖章证明，并注明原始凭证编号金额和内容等，经单位领导人批准后，才能作原始凭证。如确实无法取得证明的如火车、汽车、轮船、飞机票等，由当事人写出详细情况，由单位领导人批准后，代作原始凭证。 十二、一般情况下，记账凭证必须附有原始凭证并注明张数。原始凭证的张数按自然张数计算(原始凭证汇总表应计算在内，原始凭证粘贴纸不应计算)。如果一张原始凭证涉及几张记账凭证，可以把原始凭证附在一张主要的记账凭证后面，并在其他记账凭证上注明附有该原始凭证的记账凭证的编号或者附原始凭证复印件。一张原始凭证所列支出需要几个单位共同负担的，应当将其他单位负担的部分，开给对方原始凭证分割单，进行结算。原始凭证分割单必须具备原始凭证的基本内容：
在目前的《基础会计》教科书中,凡是讲到会计核算程序时,对采用科目汇总表或汇总记账凭证核算程序登记总账时,一律采用定期汇总法。下面就为大家解开汇总记账凭证分为，希望能帮到你。 汇总记账凭证分为 A、汇总收款凭证 B、汇总付款凭证 C、原始凭证汇总表 汇总记账凭证的主要意义 任何单位，每发生一项经济业务，如现金的收付，物资的进出，往来款项的结算等等，经办业务的有关人员必须按照规定的程序和要求，认真填制会计凭证，记录经济业务发生或完成的日期、经济业务的内容，并在会计凭证上签名盖章，有的凭证还需要加盖公章，以对会计凭证的真实性和正确性负责任。一切会计凭证都必须经过有关人员的严格审核，只有经过审核无误的会计凭证才能做为登记账簿的依据。会计凭证的填制和审核，对于完成会计工作的任务，发挥会计在经济管理中的作用，具有十分重要的意义，归纳起来，有以下三个方面
1、会计凭证是登记账簿的根据 每个企业在生产经营过程中，会发生大量的、各种各样的经济业务。会计部门要及时正确地记录这些经济业务，必须依据会计凭证。每当发生经济业务时，必须填制相应的会计凭证。一般地说，经济业务发生在哪里，会计凭证就在哪里填制。这样可以正确及时地反映各项经济业务的发生及完成情况。随着经济业务的执行和完成，记载经济业务执行和完成情况的会计凭证就按规定的流转程序最终汇集到财务会计部门，成为记账的基本依据。 2、审核会计凭证，可以更有效地发挥会计的监督作用，使经济业务合理合法 通过会计凭证的审核，可以监督各项经济业务的合法性，检查经济业务是否符合国家的有关法律、制度，是否符合企业目标和财务计划;检查经济业务有无违法乱纪，违反会计制度的现象，有无铺张、浪费、贪污、盗窃等损害公共财产的行为发生;可以及时发现经济管理中存在的问题和管理制度中存在的漏洞，及时加以制止和纠正。以改善经营管理，提高经济效益。 3、会计凭证可以强化经营管理上的责任制 任何一项经济业务活动，都要由经管人员填制凭证并签字盖章，这样，就便于划清职责，加强责任感;并便于发现问题，查明责任，从而有利于加强与改善经
现金流水账表格样本 月日种类号数摘要对方科目借方金额贷方金额余额 2 22杂项1办公用品100 222机械2平板车运费3000月日种类号数摘要对方科目借方金额贷方金额余 2 22现金收入100 单据编号就是凭证号，正式的现金日记账是没有经手人的(如果你做的现金流水账只是自己做一个表，那经手人就填报销人)现金流水账应该是哪天报销哪天登账。 1、订本三栏式现金日记账，账本是连续编号的。 2、第1页从第一行开始写。首先提现金备用。如：5月18日买账本一本10元。在报销凭证右上角写一个1，日记账登记方式如下： 月日凭证号码对方科目摘要贷方借方余额5 18提现(摘要)1000(贷方)5 18 1办公费(摘要)10(借方)990(余额) 3、第1页最后一行摘要栏里写"过次页" 4、第2页第一行写"承前页"，最后一行也写"过次页"，后面均同第2页。 5、本月合计就是从本月1日到最后一日所有开支的合计。贷方加贷方，借方加借方。第一个月： 贷方合计-借方合计=余额第二个月： 上月余额+本月贷方合计-本月借方合计=本月余额 6、本月累计就不用了。在摘要处写清每笔业务的用途，有凭证的做一下相应的符号，这样在做记账凭证时，只需要参照一下就可以了。
现金流水账只要每一笔发生的业务都有登记就可以了，最好每一笔业务都结出现金余额，这样不仅业务清晰，而且随时你都可以知道现金余额是多少。在摘要时写上是谁干什么支出的现金，这样比较好。如果用的不是账本记流水的话，建议做一个流水的表，大项分为日期、摘要、借方发生、贷方发生、余额这几项，每次发生业务根据相应项登记就可以了！毕竟，流水账是不对外的账，不用太标准，最基本的要自己能看明白，如果连记账的人都看不明白，问题就大了。 另外，记现金日记账时一定会计规范登记！借方： 记载资产的增加，负债的减少和净值的减少。贷方： 记载资产的减少，负债的增加和净值的增加。 别人借我钱应记在借方还是贷方，应该是记在应收帐款的借方期末余额=上期借方余额+借方本期发生额-贷方本期发生额贷方期末余额=上期贷方余额+贷方本期发生额-借方本期发生额先熟悉会计科目有哪些，哪些科目是属于资产类的，哪些是属于负债类的，哪些是损益类的，比如说现金是资产类的，资产类的借方为增加方，贷方为减少方。比如公司收到A公司前欠款，那么借： 现金贷： 应收账款说明现金(资产)增加了，欠款减少了应收账款(资产)减少了。 1、对于资产类、费用类账户(如现金、银行存款、材料、固定资产、应收款、管理费用、主营业务成本等)，"借"就是加，"贷"就是减。 2、对于负债、所有者权益、收入类账户(如应付款、长/短期借款、主营业务收入、实收资本、本年利润等)，"借"就是减，"贷"就是加。(借、贷只是一个记账符号，没有什么实际意义。会计中，资产类和费用类科目，借表示增加，贷表示减少；损益类和所有者权益类科目，借表示减少，贷表示增加。)会计中的蓝字是指正常的记录，是正数；红字表示负数
科目汇总表模板
科目汇总表 记字001 号至记字059 号 借方记 账科目名称贷方记 账 1,500.00 现金2,199.20 244,770.0 0 银行存款1,074,94 4.39 397,161.0 0 其他货币资 金 90,636.0 147,420.0 应收票据0.00 929028.00 应收帐款150000.0 178,300.0 0 预付帐款61,053.3 3 1,500.00 其他应收款0.00 231,000.0 0 原材料820,340. 00 45,000.00 以前年度损 益调整45,000.0
0.00 主营业务收 入999,000. 00 750.00 材料成本差 异 4,500.00 90,300.00 交易性金融 资产90,300.0 499,743.0 2 应交税费181,080. 00
5,421.98 管理费用0.00 12.29 财务费用0.00 20,000.00 营业外支出0.00 合计47238 32.12 4723832. 12 年月丁字账 现金银行存款交易性金融资产 借方贷方借方贷方借方贷方1,500.00 76.50 150,000.00 1,857.00 90,300.00 90,300.00 32.00 94,770.00 2,388.00 200.00 214,500.00 40.70 1,590.00 1,500.00 30,000.00 350.00 1,500.00 100,000.00 193,927.50 225,500.00 2,500.00 18,240.00 1,030.00 12.29 580.00 1,260.00 149.80 2,500.00 2,400.00 3,709.80 131,000.00 300.00 140,000.00 1,500.00 2,199.20 244,770.00 1,074,944.39 90,300.00 90,300.00 自制半成品预付账款应收账款
专用发票分割单能抵扣吗 对于增值税非应税行为及分割单接收方为免征增值税企业或小规模纳税人而言,费用分割单或许是最佳的处理方式,但对于分割所在项目为增值税应税行为,且接收方存在增值税进项税额需求时,费用分割单会造成增值税进项税额的浪费.换言之,企业收到其他企业开具的分割单,只能全额入成本费用,无法确认增值税进项税额.不仅如此,对于分割单开具企业,由于分割单所载金额并非企业实际负担和发生的支出,开出分割单的企业需要按照分割单金额中对应的增值税,做进项税额转出处理. 既然费用分割单在某些情况下不是最优的处理方式,那是否存在更好的处理方式呢?答案是肯定的.对于企业与其他企业共同接受增值税应税行为的,除费用分割单外,还可以采用统一采购分别开票的形式,对于无法实现统一采购分别开票的,可以做转售处理(注).(由其中一方作为统一采购方,销售方先将发票开给统一采购方,再由统一采购方按照参与采购各方的采购金额分别开票给参与采购的其他各企业.)如此一来,既可以在企业所得税前正常扣除,也不会造成增值税进项税额的浪费.
发票的分割单该怎么开? 分割单由取得和保存原始凭证比如发票的单位,向应取得而未取得原始凭证的单位出具.对于开具分割单的单位而言,分割单属于内部凭证;对于取得分割单的单位而言,分割单属于外部凭证 《企业所得税税前扣除凭证管理办法》本身并没有对分割单如何填制进行明确.对此,可以按《会计基础工作规范》(财会字〔1996〕19号)的要求进行填制,即分割单必须具备原始凭证的基本内容:凭证名称、填制凭证日期、填制凭证单位名称或者填制人姓名、经办人的签名或者盖章、接受凭证单位名称、经济业务内容、数量、单价、金额和费用分摊情况等.
[记账凭证标准格式]会计记账凭证格式 记账凭证摘要是对所核算经济业务的基本概括。记账凭证摘要的填写质量,直接反映单位会计基础工作的质量和单位会计人员的业务素质。下面就为大家解开记账凭证标准格式，希望能帮到你。 不用隔开一行写，在同一行写 不在同一行写的是另外一种格式的记账凭证,那个大致是这样的格式 摘要;一级科目;二级科目;借方金额;贷方金额。 1)记账凭证各项内容必须完整。 2)记账凭证应连续编号。一笔经济业务需要填制两张以上记账凭证的，可以采用分数编号法编号。 3)记账凭证的书写应清楚、规范。相关要求同原始凭证。 4)记账凭证可以根据每一张原始凭证填制，或根据若干张同类原始凭证汇总编制，也可以根据原始凭证汇总表填制。但不得将不同内容和类别的原始凭证汇总填制在一张记账凭证上。
5)除结账和更正错误的记账凭证可以不附原始凭证外，其他记账凭证必须附有原始凭证。 注意： (1)所附原始凭证张数的计算，一般以所附原始凭证自然张数为准。 (2)一张原始凭证如涉及到几张记账凭证的，可以把原始凭证附在一张主要的记账凭证后面，并在其他记账凭证上注明附有该原始凭证的编号或附上该原始凭证的复印件。 (3)一张原始凭证所列的支出需要由几个单位共同负担时，应当由保存该原始凭证的单位开具原始凭证分割单给其他应负担的单位。原始凭证分割单必须具备原始凭证的基本内容。 6)填制记账凭证时若发生错误应当重新填制。已登记入账的记账凭证在当年内发现填写错误时，可以用红字填写一张与原内容相同的记账凭证，在摘要栏注明“注销某月某日某号凭证”字样，同时再用蓝字重新填制一张正确的记账凭证，注明“订正某月某日某号凭证”字样。如果会计科目没有错误，只是金额错误，也可将正确数字与错
总账科目余额表 年月日 序上期余额本期发生额月末余额科目名称号借方贷方借方贷方借方贷方一、资产类现金 1 银行存款 2 应收账款 3 预付账款 4 其他应收款 5 坏账准备 6 原材料 7 低值易耗品 8 固定资产 9 10 累计折旧在建工程 11 小计二、负债类短期借款 12 应付账款 13 预收账款 14 应付职工薪酬 15 应缴税费 16 应付股利 17 其他应付款 18 小计三、所有者权益类股本 19 资本公积 20 盈余公积 21 本年利润 22 利润分配 23 小计四、损益类业务收入 24 营业外收入 25 业务成本 26 营业税金及附加 27 管理费用 28 财务费用 29 营业外支出 30 所得税费用 31 总账科目余额表 年月日 序上期余额本期发生额月末余额科目名称号借方贷方借方贷方借方贷方小计 合计 明细账科目余额表 年月日 序上期余额本期发生额月末余额科目名称号借方贷方借方贷方借方贷方一、资产类现金 1 银行存款 2 XX银行 (账号)
XX银行 (账号) 应收账款 3 XX单位 XX单位预付账款 4 XX单位 XX单位其他应收款 5 职工往来 XX职工 XX职工其他单位往来 XX单位 XX单位坏账准备 6 原材料 7 XX材料 XX材料低值易耗品 8 工具用具劳保用品固定资产 9 场地 房屋 储油罐 锅炉 叉车 交通工具办公用固定资产累计折旧 10 (明细与上相同) 在建工程 11 小计 明细账科目余额表 年月日 序上期余额本期发生额月末余额科目名称号借方贷方借方贷方借方贷方二、负债类短期借款 12 XX银行 XX银行应付账款 13 XX单位 XX单位预收账款 14 XX单位
1.原始凭证分割单如何做 可以只凭复印件及收据作账，同一票据在几个单位报销，票据原件由报销比例大者留存，并开具分割单。报销比例小者留存分割单、票据复印件。原始凭证分割单必须具备原始凭证的基本内容：凭证名称、填制凭证日期、填制凭证单位名称或者填制人姓名、经办人的签名或者盖章、接受凭证单位名称、经济业务内容、数量、单价、金额和费用分摊情况等。分割单上应加盖单位的财务印章 2.审计时经常发现客户账面存在预提费用，在复核所得税费用时很费思量，到底哪些属于可以税前扣除的哪些又不属于税前扣除的呢？ 应该说，为了保证税源足额征收，税务机关对预提费用控制非常严格。早在1996年，就发布过《国家税务总局关于加强企业所得税税前扣除费用审核工作的通知》： 企业所得税税前扣除费用原则上都应据实扣除。除国家税收法规(指条例、细则，财税字、国税发、国税函发等文件)明确规定者外，企业所得税税前扣除的各项费用不允许计提准备金(包括各种职业风险准备基金)，而应在实际发生时据实扣除。有关部门从会计核算、财务管理角度出发，批准纳税人提取的管理费等费用的提取比例、标准，批准提取的准备金，不能作为企业所得税税前扣除费用的依据。纳税人在年终申报纳税时，应依税法规定将多计的费用或准备金余额转入当期应纳税所得，不得以准备金形式结转以后纳税年度。 很明显，这个文件的意思就是预提费用一般情况下不能税前扣除。但是这个文件于2006年失效了，《国家税务总局关于发布已失效或废止的税收规范性文件目录的通知》国税发[2006]62号，也就是说，国税总局对预提费用的态度发生了转变。 目前比较权威的文件规定应该是国税发（2000）84号文《企业所得税税前扣除办法》： 纳税人申报的扣除要真实、合法。真实是指能提供证明有关支出确属已经实际发生的适当凭据；合法是指符合国家税收规定，其他法规规定与税收法规规定不一致的，以税收法规规定为准。 除税收法规另有规定者外，税前扣除的确认一般应遵循以下原则: (一)权责发生制原则。即纳税人应在费用发生时而不是实际支付时确认扣除。 (二)配比原则。即纳税人发生的费用应在费用应配比或应分配的当期申报扣除。纳税人某一纳税年度应申报的可扣除费用不得提前或滞后申报扣除。 (三)相关性原则。即纳税人可扣除的费用从性质和根源上必须与取得应税收入相关。 (四)确定性原则。即纳税人可扣除的费用不论何时支付，其金额必须是确定的。 (五)合理性原则。即纳税人可扣除费用的计算和分配方法应符合一般的经营常规和会计惯例。 84号文的意思是预提费用只要能“提供证明有关支出确属已经实际发生的适当凭据”就可以按照会计制度的规定计提并税前扣除，明确指出相关费用要在“发生时而不是实际支付时确认”，五项扣除原则基本上和会计制度的规定差不多，我的理解，税法上看某项预提费用能否税前扣除，首先要能提供适当凭据，其次是金额确定，然后再看是否应当归属纳税年度，符合这三点，就能扣除。一般情况下，借款利息、水费、电费、租赁费是符合这些条件的，可以予以税前扣除，预提的大修理费就不太符合条件了，因为它并没有实际发生，金额也不确定，所以国税函［2003］804号《关于中国航空集团公司所属飞机、发动机大修理预提费用余额征收企业所得税问题的复函》就明确规定大修理预提费用不能扣除。有朋友基于该文认为所有的预提费用仍然都不能扣除，就有失偏颇了。事实上，实务工作中，借款利息如果不预提计入当年费用，以后年度还不允许再扣了呢。关于新旧会计准则衔接中应付福利费的处理看法 关于新旧会计准则衔接中应付福利费的处理探讨
[最新]科目汇总表模板 科目汇总表 记字 001 号至记字 059 号 编制单位: 年月日科汇号 借方记账科目名称贷方记账 1,500.00 现金 2,199.20 244,770.00 银行存款 1,074,944.39 397,161.00 其他货币资金 90,636.00 147,420.00 应收票据 0.00 929028.00 应收帐款150000.00 178,300.00 预付帐款 61,053.33 1,500.00 其他应收款 0.00 231,000.00 原材料 820,340.00 45,000.00 以前年度损益调整 45,000.00 45,000.00 固定资产 50,000.00 30,000.00 累计折旧 0.00 0.00 应付票据 12,285.00 20,000.00 固定资产清理 20,000.00 4,540.00 销售费用 0.00 330,000.00 自制半成品 420,000.00 4,336.30 应付职工薪酬 27,333.20 336.00 投资收益 75,861.00 0.00 周转材料 8,300.00 227,250.00 材料采购 227,250.00 0.00 利润分配 33,750.00 1,230,440.00 生产成本 330,000.00 40,023.53 制造费用 0.00 0.00 主营业务收入 999,000.00 750.00 材料成本差异 4,500.00 90,300.00 交易性金融资产 90,300.00 499,743.02 应交税费 181,080.00 5,421.98 管理费用 0.00 12.29 财务费用 0.00 20,000.00 营业外支出 0.00
原始分割单简单来讲就是一张原始凭证所列支出需要几个单位共同负担的，应当将其他单位负担的部分，开给对方原始凭证分割单，进行结算。原始凭证分割单必须具备原始凭证的基本内容：凭证名称、填制凭证日期、填制凭证单位名称或者填制人姓名、经办人的签名或者盖章、接受凭证单位名称、经济业务内容、数量、单价、金额和费用分摊情况等。 施工单位在租用办公场所时支付的水电费就可以用自制水电费分割单，发票复印件入账进行所得税税前扣除了。依据是: 2018年第28号公告《企业所得税前扣除凭证管理办法》： 第十九条企业租用（包括企业作为单一承租方租用）办公、生产用房等资产发生的水、电、燃气、冷气、暖气、通讯线路、有线电视、网络等费用，出租方作为应税项目开具发票的，企业以发票作为税前扣除凭证；出租方采取分摊方式的，企业以出租方开具的其他外部凭证作为税前扣除凭证。 但在实务中我们需要特别注意一种情况：建筑工地供水供电由建设方开户，供水公司和供电公司向建设方收取水电费后，建设方再向施工方收取水电费，或从工程款中扣减水电费。这种共用水电费的关系可不可以用水电费分割单来进作为税前扣除凭证了？
2018年第28号公告《企业所得税税前扣除凭证管理办法》; 第十八条规定，“企业与其他企业(包括关联企业)、个人在境内共同接受应纳增值税劳务(以下简称“应税劳务”)发生的支出，采取分摊方式的，应当按照独立交易原则进行分摊，企业以发票和分割单作为税前扣除凭证，共同接受应税劳务的其他企业以企业开具的分割单作为税前扣除凭证。” 我们要知道的是水电费无论是增值税还是所得税口径，共用水电费均不属于共同接受“应税劳务”的范畴，而应当属于“应税货物”范畴。因此，共用水电费不能适用《企业所得税税前扣除凭证管理办法》第十八条“共同接受应税劳务的其他企业以企业开具的分割单作为税前扣除凭证”的规定。
[复式记账凭证特点]记账凭证填写模板 鉴于复式记账体系成立之初的会计业务及其处理相对简单、单纯,更容易去伪存真,本文尝试对照复式记账体系形成及成立初期的会计记录来分析找出会计的对象、账户的客体,并在此基础上重新探讨复式记账的基本逻辑。下面就为大家解开复式记账凭证特点，希望能帮到你。 (1)可以了解每一项经济业务 __，全面了解经济活动的过程和结果 (2)可以对账户记录的结果进行试算平衡，以检查账户记录的准确性。 任何单位，每发生一项经济业务，如现金的收付，物资的进出，往来款项的结算等等，经办业务的有关人员必须按照规定的程序和要求，认真填制会计凭证，记录经济业务发生或完成的日期、经济业务的内容，并在会计凭证上签名盖章，有的凭证还需要加盖公章，以对会计凭证的真实性和正确性负责任。一切会计凭证都必须经过有关人员的严格审核，只有经过审核无误的会计凭证才能做为登记账簿的依据。会计凭证的填制和审核，对于完成会计工作的任务，发挥会计在经济管理中的作用，具有十分重要的意义，归纳起来，有以下三个方面：
1、会计凭证是登记账簿的根据 每个企业在生产经营过程中，会发生大量的、各种各样的经济业务。会计部门要及时正确地记录这些经济业务，必须依据会计凭证。每当发生经济业务时，必须填制相应的会计凭证。一般地说，经济业务发生在哪里，会计凭证就在哪里填制。这样可以正确及时地反映各项经济业务的发生及完成情况。随着经济业务的执行和完成，记载经济业务执行和完成情况的会计凭证就按规定的流转程序最终汇集到 财务会计部门，成为记账的基本依据。 2、审核会计凭证，可以更有效地发挥会计的监督作用，使经济业务合理合法 通过会计凭证的审核，可以监督各项经济业务的合法性，检查经济业务是否符合国家的有关法律、制度，是否符合企业目标和财务计划;检查经济业务有无违法乱纪，违反会计制度的现象，有无铺张、浪费、贪污、盗窃等损害公共财产的行为发生;可以及时发现经济管理中存在的问题和管理制度中存在的漏洞，及时加以制止和纠正。以改善经营管理，提高经济效益。 3、会计凭证可以强化经营管理上的责任制