Professional Documents
Culture Documents
Thư Tín Thương M I CT2
Thư Tín Thương M I CT2
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1 Letters,faxes,and
emails 7 o
2 =
Contentand style 2s
f+
3 Enquiries 38 o
4 and quotations
Replies 47 5
5 t+
6
Orders
Payment '
6r
(n
76
7 Complaints
andadjustments gs
8 Credit n7
9 Banking 87
10 Agentsand agencies 168
11 Transportation
hnd shipping 18s
t2 Insurance 221
13 Miscellaneous
correspondence 241
L4 Memosand reports 2so
15 Personnelappointments 266
Answerkey z8z
Glossary 288
Index 297
vr 39 M A K T N GE N O _ u r R r E S
OJ
a r!!l
39
39
Opening
pricelists,etc.
Askingfor catalogues,
L- 39 Askingfordetails
a- 40 Askingfor samples,patterns,anddemonstrations
40 Suggesting terms,methodsof payment, anddiscounts
J
-t
40 Askingfor goodson approva l,or on saleor return
5 41 Askingforan estimate
ortender
41 Closing
42
e&l
-
42 ':'
42
43
44
45 : r:';: '
46 Pointsto remember
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MA KIN G EN q U IR IES for catal ogucsi pri ce l dsts,etc .
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A simple enquiry can be made by email, It is not necessaryto give a lot of information o
fax, or cable.The contents of an enquiry will about yourselfwhen askingfor carArocux s,
dependon three things: howwellyou know pricelists,etc.This canbe doneby letter,fax,
the suppiier,whetherthe suppiieris basedin or email,but rememberto giveyour postal
your country or abroad,and the type of goods address.It is alsohelpful to point out briefly
or servicesyou are enquiring about,Thereis any particular items you are interested in.
a differencebetween askinga computer -Could you pleasesendyour currentcatalogue
companyabout the costof installing a andprice listJorexhibitionstands?Weare
complexcomputernetwork and askinga particularly interestedin standssuitablefor
publisherabout the price of a book. displayingfurniture.
-We haveheardaboutyour latestequipment
inlasersurgeryandwouldlikemoredetails.
3
fi[' r Fill l] j:
Pleasesendus any informationyou can
Teilyour supplierwhat sort of organization supply,marking the letter'Forthe Attention of
you are. ProfessorKazuhiro',TokyoGeneralHospital,
-We area co-operativewholesalesocietybased Kinuta- Setagayaku, Tokyo,I apan.
in Zurich. -I am planningto comeand studyin London
-Our companyis a subsidiaryof Universal nextautumn andwouldbegratefulif you
Business Machinesand we specializein .. . couldsendme a prospectusand detailsof
-We areoneof the main producersof industrial yourfees.I am particularly interestedin
chemicalsin Germany,andwe are interested coursesin computing.
\n ... -Pleasewouldyou sendme an up-to-date
price listfor your building materials.
How did you hear about the company you are
contacting?it might be useful to point out that
you know their associates, or that they were ,Askfimg
fon cietafi[sr
recommendedto you by a consulateor trade
When askingfor goodsor servlcesyou should
association.
be specificand stateexactlywhat you want.
-We weregivenyour name by the Hoteliers'
If replying to an advertisement,you should
Associationin Paris.
mentionthe journal or newspaperandits date,
-Youwere recommendedtous by Mr JohnKing,
and quote any Box NUMBER or department
of Lawsom& Davies,MerchantBankers.
number given,eg.BoxNo.j4t;Dept 4/t28. And
-We wereadvisedby Spett.Marco Gennovisaof
if orderingfrom, or referring to, a catalogue,
Milan that you are interestedin supplying. . .
B R ocH U R x,or pR ospE crus,al w aysquotet he
-The British Consulatein Madrid hastold us
reference,e g. Cat.no.at4g; Item no. 351t Course
that you are lookingfor an agent in Spainto
et 362.
representyou.
-I am replyingto your advertisementinthe
It is possibleto useother references. Iune edition of 'Tailorand Cutter'.Iwould like
-We wereimpressedby the selectionof to know more about the steampresseswhich
gardeningtoolsdisplayedon your standat you are offeringat costprice.
thisyear'sHamburg GardeningExhibition. -I wiII beattendingthe auctionto be heldat
-Our associates inthe packagingindustry TurnerHouseon t6 February,and am
speakhighlyof your Zetapacking machines, particularly interestedin thejob lot listedas
and we would liketo havemore information Item No.35t.
aboutthem.Couldyou sendus . . .
79
o -Could you pleasegive me more information politely suggestthat, if your terms were met,
5 aboutcourseBt j6z,whichappearsinthe you would be more likelyto placean order.
E
tr IanguageJearningsectionof your summer -We usuallydealon a jo% trade discount
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prospectus? basiswith an additionalquantitlt discount
-I would appreciatemore detailsabout the for ordersover4ooo units.
'UniversityCommunicationsSystem' which -As a rule,our suppliersallow us to settle by
you arecurrentlyadvertisingon y our website- monthlystatementand wecanofferthe usual
referencesif necessary.
patterns,
Askingfor sampleso -We would also liketo point out that we
usuallysettleour accountson a o /e, basis
anddemonstrations
with payment by 3o-daybill of exchange.
You might want to seewhat a material or -Couldyoulet usknow if you allow cash
discounts?
3 item lookslike beforeplacing an order.Most
suppliersarewilling to providesamplesor -As we intend to placea substantialorder,we
patternssothat you can make a selection. would liketo know what quantity discounts
However,fewwould senda complexpieceof youallow.
machineryfor you to look at.Instead,you
would probablybe invited to visit a showroom,
A ski ng for goods o{' !erpprued,l ,
or the supplierwould offer to senda
(} r (,tr sal e or return
representative. In any case,if it is practical,ask
to seean example of the article you want to buy. Sometimesretailersand wholesalerswant to
-IAlhen replying,couldyou pleaseenclosea seehow a lIIrtr will sellbeforeplacing a flrm
pattern card? order with a supplier.Two ways of doing this
-We would alsoappreciateit if you couldsend areby getting goodson approvalor on a sALE
somesamplesof the materialso that we can oR RETURN basis.Ineithercasethe supplier
examinethe textureand quality. would have to know the customer well. or
-Before selling toys weprefer to test themfor would want TRADEREFERENcE s.Thesupplier
safety.Couldyou thereJoresendus at least would alsoplacea time limit on when the
two examplesof the'Sprite'range? goodsmust be returned or paid for.
-I would like to discussthe problemof -The leafletadvertisingyour latesthobby
maintenancebeforedecidingwhich modelto magazinesinterestedus,and we would like to
install in myfactory. ThereforeI would be stocka selectionof them.However,we would
grateful ifyou couldarrangeforone ofyour only considerplacing an orderif it wason the
representativesto call on me withinthe next usualbasisof saleor return.Ifthis is
twoweeks acceptable,we will sendyouafirm order.
-Where canI seea demonstrationof this -In the cataloguewe receivedfrom you last
system? week,we sawthat you are introducinga new
Iine in syntheticfur s.lMile we app r ecIate th at
Su rg g e s ti n gte rm 5 , m e th o ds of increasingpressurefr om wildlifepr otection
payment,anddiscounts societiesis reducingthe demandfor realfurs,
we are not surehow our customerswould
Companiessometimesstatepricesand reactto syntheticalternatives.However,we
conditions in their advertisementsor literature would liketo try a selectionof designs.Would
and may not like prospectivecustomers it bepossibleforyou to supplyuswith a range
making additional demands.However,even if on an approvalbasisto seeiJwecanencourage
conditionsare quoted,you can mention that a demand?Threemonthswouldprobablybe
you usually expectcertainconcessions and enoughto establisha market if thereis one.
4o
rn
Wewould welcome
find the specifi.cations. 5
tt
inspectionof the site byyour surveyors,witha E.
Esrrmern s are quotationsto completea view to supplyingan estimatefor the =.
o
job, e.g.putting a new roofon a factory or reconstruction.
lnstallingmachinery.TTwDERS are similar
quotations,but in written form. They are often
usedwhen the job is a large one,e g. building a
completefactory.When the work is for a Usually a simple 'thank you' is sufficientto
government,or is a large undertaking,there ciosean enquiry.However,you could menti.on
are often newspaperadvertisementsinviting that a prompt reply would be appreciated,or
tenders. that certain terms or guaranteeswould be
_ A DVERT ISEM XNT : necessary
Thelrish TouristOrganizationinvitestenders -We hopeto hearfromyou in the nearfuture.
3
from building contractorsto erectseatingfor -We would begrateJulfor an early reply.
t o,o o o peoplefo r the Dublin Summer -Finally, we would like to point out that
FestivalTenders shouldbeinby t Marchzo-, deliverybeforeChristmasis essential,and
and wiII be assessed on price and suitability of hopethat you can offer us that guarantee.
constructionplans. -If you can agreeto the concessions we have
- A DVERT ISEM XNT : askedJor,we will placea substantialorder.
TheZenaChemicalCompanyinvitestenders -Prompt deliverywould be necessary as we
from private contractorsforthe disposalof havea rapid turnover.Wewould therefore
chemicalwaste.Only thoselicensedto deal needyour assurance that you couldmeetall
with toxic substancesshouldapply.Further deliverydates
detailsfrom . .. Youcan also indicate further businessor other
A companymay write crRcurAR rnrtt n s to lines you would be interestedin. If a supplier
severalsuppliers,inviting offersto completea thinks that you may becomea reguiar
constructionjob, or to do repairsor decorating. customer,they will be more inclined to quote
-We are a largechain of theatres,and would competitiveterms and offer concessions.
be interestedin receivingestimatesfrom -If the product is satisfactory,we will place
upholsterersto re-coverthe seatsin our further orderswith you in thefuture.
two main theatresin Manchester. -If the pricesquotedare competitiveand the
-We are writing to a number of building quality up to standard,wewill order on a
contractorsto invite estimatesforthe regularbasis
conversionof NorthboroughAirfield into a -P rovided y ou can offerfav ourablequotatio ns
sportsand leisurecentre.Thework will include and guaranteedeliverywithin four weeks
erectingbuildingsand providingfacilities from receiptoJorder,wewiII place regular
suchas skislopesandparachutejumps. orderswithyou.
Thedeadlinefor completionis the end of
Decemberzo-. If you canprovide a
competitiveestimatepleasecontactus at ...
-As you may be awarefrom recentpress
reports,wehavetaken overInternational
Motors plc and are inthe processof
automating their Hamburgfactory. Weare
writing to severalengineeringdesigners,
includingyourselves,whowe think may be
interestedin convertingtheplant to afully
automatedproductionunit.Enclosed you will
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6
o Rcqucrtfor e
t crtelogucand Dear Sir / Madam
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pdrc llrt Pleasewould you send me your Spring catalogueand price list, quoting CIF
prices,LeHavre?
Yours faithfully
F. Rnnl
F.Raval(M.)
Rcqurrtfore
prolpoctur Dear Sir / Madam
UI
o I would like some information about your coursesin English for Business
Executives,beginning in July.
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c Pleasesend me a prospectus,details of your fees,and information about
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x accommodation in London for the period July to December.If possible,I
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would like to stay with an English family.
Yoursfaithfully
Y.Iwaru.ni
Ylwanami(Ms)
tcquort for
grncnl Dear Sir / Madam
lnformetlon Couldyou pleasesend me details of your tubelesstyres rivhichare being
Notethat the reference advertisedin garagesaroundthe country?
to rnnoEpnr c r sint h i s
I would appreciate a prompt reply quoting trade prices.
lettertellsthe
manufacturerthat heis Yours faithtully
d e a lingwitahRE T A T L ER
or wholesaler, nota Erian Wyn'ut
privateindividual.
BrianWvmer
lf theseexamples
weresentasemail
messages, it wouldbe
acceptable to remove
the salutation and
changethe
complimentary close
f rom YoursJaithfu Ily to
the lessformalThanking
you in advance.
42
Replytoan tn
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advcrtisemcnt E
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ln thisletterthe h
251ruedesRaimonieres
customer isreplying
to
F-86ooo PoitiersCedex
an advertisementfor
cosin a tradejournal.
Theadvertiser gavelittle
Tdlephone{+13,: 9968ro3r information, sothe
(+11)2j41o2163
T6f6copie writerasksfor details.
Emarl (o f r
ir ge..rrC@;:lrsc
Ref.PG/AI
12May2O-
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The SalesDepartment tn
R.G.ElectronicsAG x
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Havmart 601 3
E.
D-50000Koln 1 o
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DearSir/Madam
We are a large music store in the centre of Poitiers and would like to know
more about the re-vwitable and recordableCDsyou advertisein this
month's edition of 'Lectron'.
Yoursfaithtully
P. Qirad.
P.Gerard(M.)
Manager
Ourref.180/MB
3
DearMr Merton
t!
E Youwererecommended to us byyourtradeassociationand I amwritingon behalfof
o ourprincipals
in Canada,whoareinterestedin importing
chinawarefrom England.
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E Couldyousendus yourlatestcatalogueandpricelist,quotingyourmostcompetitive
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prices?
Ourprincipalsarea largechainstorein NorthAmericaandwill probablyplacesubstantial
ordersif thequalig andpricesof yourproductsaresuitiable.
Manythanks.
LindaLowe
Director
Sanders& LoweLtd
PlanterHouse,PrincesStreet
LondonECI 7DQ
Tel.:+44(0)20787457
Fax:+44(0)207 87458
Email:Llowe@sanlo.co.uk
44
Enqulryftom ln
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rntelhrto E
rfionfn o
UT
rnrnufrctuu
Thisemailisfromthe
ChiefBuyerfor a chain
of shopsin Birmingham
to an ltalianknitwear
manufacturer. Thebuyer
explains howhegot
to knowaboutthe
manufacturerl and
suggests that a quantity
discountandacceptance
DearSir/ Madam
of hismethodof ln
Wearea chainof retailers
basedin Birmingham andarelookingfora manufacturerwho paymentwould x
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I Whatexpression Whatmarket I Whatkindsof I W hi chw ordsi nthe
doesPeterCraneuse areLynch& Co. discountarethey letterhavea similar
to indicatethat Lynch in?
interested askingfor? meaning to the
& Co.isa large Wheredid Lynch& I Howwouldpayment following? E
company? Co.getto knowabout bemade? r selection
Satex? b presented
5 Howmanysweaters c fixedprice
aretheylikelyto d itemof cloth'ing
order?
4J
Pointsto remember
6
o 1 Givedetails of your own company aswell as
I asking for information from your
q
E prospectivesupplier.
EI
2 Be specificand state exactlywhatyouwant.
If possible,quote box numbers, catalogue
references,etc.to help your supplier identify
the product/s.
3 Ask for a sample if you are uncertain about a
product.
4 Suggestterms and discounts,but be
preparedforthe supplierto make a counter-
offer.
3
5 Closewith an expressionsuch asI look
forward to hearingfrom you and / or indicate
the possibility ofsubstantial ordersor
furtherbusiness.
+6
4 8 R E PL Y TN roc E N o_urR rE s
n
48 Opening
4 8 C o n fi r mi ngthat you canhel p o
4 8 ' Se l l i n g 'your product
4 8 Su g g esti ng al ternati ves
g
IO
R e fe rri the customerto anotherpl ace
ng
49
4 9 Se n d i n gcatal ogues,
a n o s a m pl es
pri cel i sts,prospectuses, o
rn
4 9 A rra n g i ngdemonstrati ons andvi si ts
50 Closing
50 CtVtNC O_U OTA TtON S
s,
Prices =
50
51
51
Transport
andinsurance
Discounts
costs o-
51
53
Methodsof payment
Quotingdelivery
date
termsandnegotiable
Fixed terms
-o
c
53
53
54
Civinganestimate
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54
54
SJ
55 !f.
56
57 o
58 5
59
6o Pointsto remember
(n
tr REPTYI NG TO ENO - UI R I E S product
'Selling'your
o
t!
o Encourageor persuadeyour prospective
5 Opening
E customer to do businesswith you. A simple
T'
s In an email reply,the rr: abbreviation in answer that you have the goodsin stock is not
t!
the subject line automatically shows that you enough. Your customer might have made ten
.g
Et. are replying to a message.Therefore it is not other enquiries, so remember it is not only in
o
c usually necessarytouse a salutation. saleslettersthat you needto persuade.
>Seepageszo-z7formoreon email. Mention one or two selling points of your
However,letters are different. Mention your product, including any guarantees,special
prospectivecustomer'sname, e.g.if the offers.and discounts.
customersignshis letterMr B.Green,begin - IAlhenyou have had the opportunity to see
DearMr Green,xo'rDear Sir. the samplesforyourself,wefeel sureyouwill
4 Thank the writer for his or her enquiry. agreethat they are oJthe highestqudlity;
Mentionthe date of his orherletter and quote and to seea wideselectiononline,go to
any other references. www.bettaware.co.uk.
- Thankyou for your enquiryof 6 Junezo- - Onceyou haveseenthe Delta 8oo in
in whichyou askedabout ... operationwe knowyouwill be impressedby
- Iwouldlike tothankyouforyour enquiryof its trouble-freeperformance.
to May zo-, and am pleasedto tellyou that - Wecan assureyou that the Alpha 2ooo is one
we would be ableto supplyyou with the ... of the most outstandingmachinesonthe
- We werepleasedto learnfrom your letter of market,and our confidencein it is supported
to Decemberthat you are impressedwith our by ourfiv e-year g uarantee.
selectionof . ..
- Thankyou for your letter,Nt t6gt, which we
g alternatives
5uggestin
receivedthismorning.
Ifyou do not have what the enquirer has asked
for, but have an alternative, offer that. But do
that you canhelp
Confirming
not criticize the product he or she originally
Ietthe enquirerknownearthe start of your askedfor.
reply ifyou have the product or can provide the - ... and while this enginehasaII the qualitiesoJ
servicehe or she is asking about. It is irritating the modelyou askedfor,the 'Powerdrive'has
to read a long letter only to find that the the added advantageoffewer moving parts,
supplier cannot help. so reducingmaintenancecosts.Italsosaves
- Wehaveawide seledionoJsweatersthat wiII on oi l asi t ...
appealto the market you specified. - Themodelhas now beenimproved.Itssteel
- Ourfactory would haveno problem in casinghasbeenreplacedby strongplastic,
producingthe 6,ooo unitsyou askedforin whichmakesthemachinemuchlighterand
your enqutry. easiertohandle.
- Wecan supplyftom stockand wiII have no - Of course,Ieatheris an excellentupholstery
trouble inmeeting your deliverydate. material,but escalatingcostshavepersuaded
- I am pleasedto say that we wiII be able to many of our customerstolookforan
supply the transportfacilities you require. alternative whtch is more competitive in
- Wecan ofer door-to-door delivery services. price. TaretonPlasticshaveproduced a high-
quality substitute,'Letherine',which hasthe
texture,strength,and appearanceofleather,
but at lessthan a quarterof the cost.Wefeel
confidentthat the samplesenclose d wiII
convtnce you...
+8
Referring
the customerto your customer know when they are likely o
to arrive. t-
anotherplace .D
- Pleasefi.nd enclosedour currentcatalogue t
5
You may not be able to handle the order or andprice list quoting c r r pricesKobe.The c
4
answerthe enquiry.If this is the case,tell the unitsyou referredtoin your letterare c
o
enquirer and,if possible,referthem to another Jeaturedon pp.3t-34 undercatalogue c,
company which can help them. numbersy32-y37.Whenorderingcouldyou o
5
- I regretto saythat we no longerproducethe pleasequotethesenumbers?Thesamplesyou
type of stapleryou refer to as there is no askedforwillfollow underseparatecover.
longersutficientdemandfor it.I am sorrywe - Weencloseour bookleton the Omegazooo
cannothelpyou. and aresureyou wiII agreethat it is one of the
- Thebookyou mention is not publishedby finest machinesof its kind.It can be adapted
us,but by Greenhill Education Ltd.Their to your specifications(seethe section
address is... 'Structuralchanges'onpage tz). 4
- Weno longer manufacture pure cotton shirts - Weencloseour summercatalogue,which
astheir retailpricestend only to attract the unfortunatelyis only publishedin English.
upperend of the market.AIIour garmentsare However,wehaveincludeda German
nowpolycotton, which is stronger,needslittle translationfor the relevantpages(4t-4j and
ironing,and allowsvariationsin pattern, hope this will prove helpful.
whichyou can seeon our websiteat - . .. and we haveenclosedour price list,but
www.elegance.co.uk. However,if you are only shouldpoint out that pricesaresubjectto
interestedin pure cottongarments,weadvise changeas the marketfor raw materialsis
you to contactLouisFashionsLtd at . .. very unstableat present.
Evenif you can handle the enquiryyou may
still have to refer the enquirer elsewhere. A rran gi ng demonstrati ons anelvi si ts
- WemanuJacturetheprodud you require,but
we only deaI with wholesalers,not retailers. Certainproducts,e.g.heavy equipment,
Therefore,Isuggestyoucontactour agent,R. machinery and computer installations, may
L.Deprd SA,rueMontpellier 28,Paris,. .. needdemonstrating.In thesecasesthe
- Our agentsinltaly areIntalS.p.A,ViaAlberto supplierwill either senda representativeor
Poerio 79,Rome,Email: <sales@intal.co.it>. adviser,or suggestthat the customervisits
Theycarrythefull rangeof our products. their showroom.
- Wehaveenclosedfulldetailsof the Laren
welder,but a demonstrationwould be
pricelists,
Sendingcatalogues.
necessary to showyou itsfuII capabilities.We
prosPectuses,
andsamples
thereforesuggestthatyouvisit our centrein
Remembertoenclosecurrent cataloguesand Birmingham,wherethe equipmentis setup,
price lists withyour reply. If you are attaching sothat you canseethe machinein action-
catalogues,pricelists,etc.to an email message, - As the enclosedbookletcannotreallyshow
make sure you compressthem to saveyour the eficienry oJthis system,wewould be
recipient's time when they download the happy to arrangefor our representativeto
material.If pricesare subjectto change,let visityou and give a demonstration.Ifyou are
your customerknow.It is bad policy suddenly interestedin a visit,pleasefiII in the enclosed
to senda letter telling a customerthat prices pre-paidcardand return it to us.
havebeenincreasedby ten per cent after you - TheenclosedcataloguewiII giveyou an idea
have quoted a firm price.And ifyou are of the type of soundequipmentweproduce,
sendingsamplesuworn sEeARATE covEn,let but may we suggestthat you alsovisit our
49
tr agent'sshowroomsin Rotterdamwhereyou - Thenetprice of this articleisf,too.oo,to
o
can seea wide rangeof units?Theaddressis .. . which vtr must beaddedat t7.5%,making a
G
E - Beforeinstallingthe equipment,wewould grossprice of tn7.5o.
3
E Iiketo sendMrTony Grifith,our Chief - Wecanquoteyou a grossprice,inclusiveof
It
tr Engineer,to look overyour plant andprepare deliverycharges, of fi47.5oper rco items.
o
a reporton the installation,takingyour Thesegoods are exemptfromvAr.
.g
a particular requirementsinto account.We A quotation is not necessarilylegally binding,
o
e suggestyou contact us to arrange a i.e.the companydoesnot haveto sellyou the
convenientdate. goodsat the price quotedin the reply to an
enquiry. However,when prices are unstable,
Closing the supplier will say in their quotation that
their pricesaresubjed to change.If the
Always thank the customer for contacting you.
4 Ifyou havenot done so at the beginning ofthe
companymakesafirm ofrer,ilmeansthey will
hold the goodsfor a certaintime until you
letter or email,you can do so at the end.You or der,e.g.fi r m 4 days. Again,this is not Iegally
shouldalsoencouragefurther enquiries. binding,but suppliersgenerallykeepto firm
- Onceagain we would liketo thank youfor
offers to protect their reputation.
writing. Wewould welcomeanyfurther - Thepricesquotedaboveareprovisional,since
questionsyou might have.
we may be compelledby the increasingcostof
- Pleasecontact us again ifyou haveany raw materialsto raisethem.I wiII informyou
questions,using the abovetelephonenumber immediately if this happens.
or email address. - Wecan offeryou a price of t 5,zoo.ooper
- I am sorrywedo not havethe modelyou engine,firm zt days,after which the price wiII
askedfor,but can assureyou that the besubjectto an increaseof 5%.
alternativeI havesuggestedwiII meetyour
requirements.PIeaseremember that we ofrer Wheneverpossibleyou should quote pricesin
afuII thr ee-year g uarantee. your customer'scurrency,allowing for
- Wehopeto hearfromyou again soon,and exchangefluctuations.
co.nassureyou that your orderwiII bedealt - Theprice oJthis modelis Yz,8oo,oooat
withpromptly. today's rate of exchange.
- Wecan quoteyou a price of €3oo per rco
units,though I regretthat, becauseof
G IV IN G O -U O T A T IO N S
Jluctuatingexchangerates,wecan only hold
In your reply to an enquiry you may want to thispricefor four weeksfrom today'sdate.
giveyour prospectivecustomera o_uorATroN. - Thenetpriceof $5jo.ooper unit is extremely
Belowis a guide to the subjectsyou should competitive.
cover.
Prices
\Mhen a manufacturer, wholesaler,or retailer
quotes a price,they may or may not include
other costssuchastransport,insurance,and
pURcHASE rax (e.g.var(Varur Aooro Tax)
in the UK).Priceswhich includetheseextra
costsareknown ascRoss pRIcEs ; thosewhich
excludethem areknoum as N ETpRIcEs.
5o
Tnansport
andinsuranee
eosts Diseounts o
-
E.
o
There are a number of abbreviations that Manufacturersand wholesalerssometimes 5
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indicatewhich price is being quotedto the allow a discount (i.e.a deduction)on the net =
cl
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customer.Theseare establishedby the or grossprice.Theseare ofdifferent kinds,e.g. c
o
Is rr n rv a rro rrra C
r H n Ms rn o r C omann
ncn a trade discountto sellersin similar trades;a !,
(ICC)and arecalledIr.lcornnus. Theyare quantity discount for orders over a certain rf.
o
revisedregularly,and additionalterms may =
amount; a cashdiscountif payment is made
be added,e.g.the phrasecrr NaplesIncoterms within a certaintime;a LoyArry DrscouNr
zooo landedmeansthat a consignmentis when companieshave a long association.
coveredunder an Incoterm c r r (cost, - Weallow a j% cashdiscountforpayment
insurance,and freight) setin the year 2ooo, within onemonth.
up to the time it is landed in Naples. - Thenetprice of this modelisftTo.oo,Iessrc%
The main Incotermsare in four groups, discountforquantitiesup to rco and ry%
4
which are named after the flrst letter in the discountforquantiti.esover1oo.
term. - Wedo not normally give discountsto private
GroupC customers,but becauseof your long
The sellercoversonly the costslisted to get the associationwithour companywecan ofrer
goodsto a named destination,e.g.freight and you tz% offthe retailprice.
import duties,but not insurance. - Thepricesquotedare crn Yokohama,but are
GroupD subjectto a zo%trade discountofr netprice.
The sellercarriesall the costsand risksto get Wecan offerafurther to% discountoff net
the goodsto a named destination. pricesforordersof more than z,ooo units.
GroupE
The buyer paysall costsoncethe goodshave Mef hods of p.rvrnent
left the seller'spremises.
GroupF When quoting terms,you may require,or
The sellerdeliversthe goodsto a carrierwho is suggest,any of severalmethodsof payment,
appointedbythe buyer. e.g,Ietter of credit or bill of exchange.
> Formoreon this subject,seepages78-79,
Incotermsare quoted in correspondence in
and47-157.
the following way: t3o,ooo crn Hong Kong (i.e.
- On receiptof a chequefor the amount quoted,
the price includesall deliverycoststo Hong
we will sendthe articleby registeredmail.
Kong,exceptfor insurance);$35,oooroa - Paymentfor initial ordersshouldbe made by
Rotterdam(i.e.the price includesdeliverycosts sight draJt,payableat Den Norske
to when the goodsare on boardship at
Creditbank,Kirkegatenn, OsIot, cashagainst
Rotterdam).Abbreviationsfor Incotermsmay documents.
alsobe written inlower case,e.g.cfr orfob. - Weare willing to consideropenaccount
Two otherterms which shouldbe noted,but
facilities ifyou canprovidethe necessary
which areusedmainly in the UK,are:
bank reference.
- Cannracr yuo (c/ e),i.e.chargeswill be
paid by the sender,e.g.WewiII send
replacementsforthe damagedgoodsc/e.
- Cannracr FoRWARD(c/r),i.e.charges will
be paid by the receiver,e.g.Asyou are
responsible for the damage,we wiII send
replacements c/r.
51
5
tr INCOT ERM AB B R E V IA TION E X P LA N A TION
.9
o
o Gro u pC
t
q
Costand FReight C FR The selier pays all delivery coststo a named
!
tr destination,exceptfor insurance.
a!
n
.g Cost,Insurance, C IF The sameas crn, exceptthe selleralsopays
CL
o and Freight the costof insurance.
4
CarriagePaidTo CPT The seller pays all delivery coststo a named
destination.The buyer pays any additional
costsafterthe goodshavebeendeliveredtoa
nominated carrier.
4 Carriageand C IP The sellerpaystransport and insurancecosts
InsurancePaid to a named destination, but not import duty.
Gro u pD
Delivered at Frontier uAr The seller pays all delivery coststo the buyer's
frontier,but not import duty.
DeliveredEx-Ship DES The seller pays all delivery costson board ship,
but doesnot clearthe goodsfor import at the
named port of destination.
Delivered Duty Paid DDP The seller pays all delivery costs,including
import duty, to a named destination in the
importing country.
Gro u pE
EX-Works EXW The buyer pays all delivery costsoncethe goods
have left the seller'sfactory or warehouse.
Gro u pF
FreeCArrier FCA The seller pays all delivery coststo the buyer's
carrier, and clearsthe goodsfor export.
FreeAlongsideShip FAS The seller pays all delivery coststo the port. The
buyer paysfor loadingthe goodson to the ship
and all other costs.
FreeOn Board The seller pays all delivery coststo when the
goodsare onboard ship at a namedport.The
buyer pays all other costs.
t2
be discussed. In the f,nal examplethe supplier o
F
Quotingdeliverydate softensthe tone further by askingthe
g
o
If the enquiry speciflesa deliverydate, customerto conflrm whether or not the !,
5
confirm that it canbe met, or if not, suggestan arrangementis satisfactory. CL
- Weusuallyofferan B% tradediscounton lt
alternative date.Do not make a promise that g
o
you cannot keep as it will give you a bad r o s prices,and wouldpreferpayment by !J
53
I
tr R eply t o a r eque rt
o DearMrRaval
f o r a c at alogue
G
o a n d pr ic e lis t Thank you for your enquiry of 31January.We encloseour Spring Catalogue
3
q
and current price list quoting CIFprices LeHavre.
' Seepage4z for
It
g
a! We would like to draw your attention to the trade and quantity discounts
I
the request.
o we are offering in our SpecialPurchasessection on pp. 19-26,which may be
A
o
ea
ofparticular interest to you.
Pleasecontactus if we canbe of anyfurtherhelp.
Yourssincerely
':
4 TimHoad
5
Replyto a request
o
for a prorpectur DearMs Iwanami
g
g Pleasefind enclosedour prospectuscoveringcoursesfrom Julyto
CL . Seepage 4z for
E December.Details of feesand accommodation in London for that period are
G
the request.
x coveredin the booklet 'Living in London'which accompaniesthe
|ll
prospectus.
At present we still have placesavailablefor students taking the English for
BusinessExecutivescoursebeginning in July,but would ask you to book as
soon as possible sothat we can reseryea place for you and arrange
accommodation with an English family.
We are sureyou will enjoy your stay here and look forward to seeingyou.
Yourssincerely
I,
M.Preston(Ms)
Reply t o. r r eque rt
fo r gener al DearMrWymer
i n f or nr at ion Thank you very much for your enquiry. I enclosea cataloguegiving detailed
page4z for information about our heavy goodsvehicle tyres, including the impressive
' See results we have achievedin rigorous factory and track tests.Pleasenote
the request.
especiallythe items on safety and fuel economy-the main selling points of
this product.
With regard to trade discounts,we can offer 25%off listprices to bona flde
retailers and wholesalers,with quantity discountsfor ordersover f,20,000.00.
We would be pleasedto supply any further information you require.
Yourssincerely
. .,r1
DarrenTreadwell
54
Catalogues
and o
samPles ! -
o
5
Electronics
m.ffi. AG flHl?,1", M.Gdrardwroteto R.G.
Electronicsto enquire 3
!,
=
r
aboutc os >seepage43. t
Telefon(+49)zzt3z 4z 98
Telefax(+49)zzt 83 6t z5 Heimpliedthat hisstore !l
de wasa largeone,thathe o
5
ilil:,?::f:"'rge'co wasonlyinterested in 6
high-qualityproducts,
YourRef:PG/AL andthat hemightplace
a substantiaI order.This
14Mav20- isthe reply.
l1.Geraro
Manager
4
DiscS.A. Il|
251rue desRaimonidres
xt
F-86000PoitiersC6dex 3
E.
o
o
uear ]vI.ueraro
o
Thank you for your enquiry of 12May in which you askedabout the CDs
we advertisedinthis month's edition of 'Lectron'.
I can confirm that they are of high quality, and suitable for domestic
recording.They are'Kolby'products,a brand name you will certainly
recognize,and the reasontheir prices are so competitive is that they are
part of a consignmentof bankrupt stockthatwas offeredto us.
Yourssincerely
R. Qer|ar-h,
(Herr)R.Gerlach
SalesDirector
Enc.price-list
What referencesdoes Why arethe cos Doesheofferany What other material CanDiscS.A.order rO
s
HerrGerlachquote? being sold cheaply? discounts
on the hashe sentto Disc wheneverthey want o
5
goods?
advertised 5.A.? to? so
=
6
55
I
E 'Selling'the
o
a!
product
o
t
I
Thisisa replyto the =- GLASTON
! buyingagentwho
E
a!
,o
emailedGlaston C ay' :a1i
r .u,r
r r *o' ol.e V POTTE RlEi rrp
Potteries>seepage44
o
A. on behalfofher Tel ephone+44 (o)r282.i .5rl l
o2 principalsin Canada. Facsi mi l e+44 i o j tz8,-63rE ;
Asthe agentmade E mai lI mettor@g'astc:.co rr<
no reference to any wWVv Hla5iCn CC'-'-
particularlineof
chinaware shewas 10June 20-
interested in,anddid MsL.Lowe
4 not mentionterms, Sanders& Lowe Ltd
thisreplytakesthe
Planter House
o formof a salesletter.
E PrincesStreet
o
LondonECl7DO_
!c
E
o DearMs Lowe
tll
x
We were pleasedto receiveyour enquiry today,and are enclosingthe
catalogueand price list you askedfor.
Youwill seethat we can offer a wide selectionof dinner and tea services
ranging from the rugged'Greystone'earthenware breakfast setsto the
delicate'Ming'bone china dinner service.You can choosefrom more than
fifty designs,which include the eleganceof 'Wedgwood',the delicate
pattem of 'Willow', and the richness of 'Brownstone'glaze.
We would very much like to add your clients to our worldwide list of
customers,and could promise them an excellent product with a fust-class
service.We would be glad to acceptordersfor any number of pieces,and can
mix setsif required.
Yourssincerely
J. Muton
J.Merton(Mr)
SalesManager
Enc.
substitute.However,the o
5
PedroMonteiro new producthasnotyet
beentestedand she
knowsnothingabout its
performanceor safety.
(K153,
Enquiry K157units)
4
DearSr Monteiro
tn
Thankyoufor youremail.I regretto saythatwe are out of stockof K153and K'l57 units,and x
!,
co notexpectanotherdeliveryuntillaterthis month. 3
g
o
'lVeare currentlytestinga consignmentfromTaiwan,butthesedo not havea Belgian o
3
StandardsInstitutestampof approvaland we wouldliketo completeour testsbeforeputting 9.
:hemon the market.We willcontactyou againas soonas our testingis completed,or when
:he unitsyou requestedare available,
whicheverdateis the earlier.
Di a n eChar c ot( M m e)
r,t3 l a ger
I i SC har c ot S . A . R. L.
: =:e du 20 ao0t79, 8-4000, Lidge
: : i+32)49-240886
-: ecopie:(+32) 49-16592
=-all: d.charcot@dscharcot.co.be
57
g Quotationof
o
tcrmr
o
o
3
q
This is a replyto the S a te x S.p .A- l ercto,.ri c,r
+39 1o)67699ro
o F.Lynch& Co,askedfor
Cl' certainconcessions v.,.rrr Vs.rif.: 6 Feb.20-
0,
e > seePate 45. Notice 'rs nf D/1439
how Sig.Causioof Satex
doesnot turn down his 21February20-
requestsbut makesa
Mr PeterCrane
counter-offer.
ChiefBuyer
4 F.Iynch & Co.Ltd
NessonHouse
o Newell Street
U
g Birmingham833EL
o UK
A.
E
a!
EI
x
DearMr Crane
Yourssincerely
E. C;::ut...'t)
D.Causio(Sig.)
SalesDirector
Encs.
WembleyShopfitters
Mr K. Bellon 22}une20- saidtheywouldsend
SuperbuysLtd theirsurveyortoprovide
SuperbuyHouse anestimate forthisjob.
WolvertonRoad
LondonSW167DN 4
DearMrBellon ln
x
!,
Estimate for refitting Superbuys'Halton RoadBranch 3
Our Surveyor,lohn Pelham,visited the abovepremiseson Wednesday Eo
16lune, and our costing department have nowworked outthe following .D
estimate for fixtures and fittings. This includes materials and labour. o
Subtotal f 69,418.00
plus VAT@17.5% tr2,748-7s
TOTAT f 81.566.15
6o
6z
6z
6z
pLAc t NG A N o R D E R
Opening
Payment
o
r.t
6z Discou
nts o-
6z
6z
Delivery
Methodsof delivery o
63 Packing
63 Closing tn
-
fi Ac KNowlE D G T N c A N o R D E R
63 ADVTc EoF D E s P A T c H
64
65
66
67
68
69
7o
71 DEL AYS tN D E LTV E R Y
71 REF UST NC A N OR D E R
71 Out of stock
j 2 B a dre p u tati on
7 2 U n fa v o u rablterms
e
7 2 S i z eo f o rder
73
14
75 Pointsto remember
o P L AC IN GAN OR D E R D i scorrrrts
T'
o Ordersareusually written on a company's Confirmthe agreeddiscounts.
official order form >seepage65 for an example - Wewould like to thank youfor the 3o%
which has a date and a referencenumber that tradediscountand to% quantity discount
shouldbe quotedin any correspondence you allowedus.
referringto the order.If the orderis - Finally,wewould liketo confi.rmthat the
telephoned,it should be confirmed in writing, z5%trade discount is quite satisfactory.
and an order form should always be - .. . and we wiII certainly take advantageof
accompaniedbyeitheracoMpLlMENrs sLrp thecashdiscountsyouofreredforprompt
oracovxRlNcLErrER.Acoveringletteris settlement.
preferable as it allows you the opportunity to - Although we anticipated a higher trade
make any necessarypoints and confirm the discountthan ry%,we wiIIplacean initial
termsthat havebeenagreed. orderandhopethatthediscountcanbe
The guide below is for an outline of a reviewedin the nearfuture.
covering letter. You may not want to make all
the points listed,but look throughthe guideto
Deliver v
seewhat couldbe mentioned.
Confirm the delivery dates.
- Itis essentialthatthe goodsaredelivered
Operr i ng
beforethe beginningof November,in timefor
Make it clearthat there is an order the Christmassalesperiod.
accompanying the letter. - Delivery beforez8 Februaryis afirm
- Pleasefindenclosedour OrderNo.a45ztfor z5 conditionof thisorder,and we reservethe
'Clearsound'transistor receivers. right to refusegoodsdeliveredafter that time.
- Theenclosedorder (No.nt54) isJor 5o packets - Pleaseconf.rm that you can completethe
of e4 copierpaper. work beforethe end of March, as the opentng
- Thankyouforyour reply of 4 May regarding of the store isplannedfor earlyApril.
our email about the mobilephones.Enclosed
you willfind our oficial order(No.a 56t)for ...
Mpthorlr of d e I ivt,r v
- I would like to place a trial orderfor the
'Letherine'materialwedtscussed at the trade Many companiesuseronwARDrNG AcENTS
showlastmonth.Please find enclosed.. . Dseepager99who are specialistsin packing
and handling the documentation to sn r p
p.ry rrrr.. t goods.Nevertheless, to ensureprompt and safe
delivery it is a goodideato advisethe company
ConfirmtherxRMSoF pAyMENr. onhowyouwantthegoodspackedandsent.
- As agreedyouwill draw on us at 3o days,D/A, This meansthat if the consignmentarrives
with the documentsbeingsentto our bank, Iate,or in a damagedstate,your letter is
TheNational MercantileBank ... evidenceof the instructionsyou gave.
- Wewould liketo confirm that payment is to - ... and pleaserememberthat only airfreight
be made by irrevocableletteroJcredit,which wiII ensureprompt delivery.
wehavealreadyappliedtothe bankfor. - PleasesendthegoodsbyexpressJreightaswe
- Oncewe have receivedyour advice,we wiII needthem urgently.
senda bank draft to . . . - Weadvisedelivery by road to avoid constant
- ... and we agreedthatpaymentswould be handling of thisfragile consignment.
madeagainstquarterlystatements... - Couldyou pleaseship by scheduledfreighter
to avoid any unnecessarydelays?
6z
P acking A Dv rc Eo F DE s P A T c H 3
q
5
Advise your supplier how you want the goods When the supplier has made up the order and
packed.Note,in the first example,that crates arrangedshipment,the customeris informed
are often marked with a sign - a diamond, a by means of an advicenote. This may be a form
target,asquare,alion, etc.-that canbe pageTo,letter,fax,oremail.
'see
recognizedbythesupplierand customer. Although an advicenote canbe sentbyfax
- Eachpieceof crockeryis to be individually or email, the customer may need to present
wrapped in thickpaper,packedin straw,and original documents (e.g.rwvorc n, bill of
shippedinwoodencratesmarkedOand lading,rmsunANcEcERrrFrcarr)tocollect
numberedt to 6. the consignment.Of coursethesecannot be
- Thecarpetsshould be wrapped,and the faxed or sent by email.
packagingreinforced atbothendstoavoid - Yourorder,No.o/t54/r,is alreadyonboard
5
wear. the SSMitsu Maru, sailingfrom Kobeon t6
- Themachinesmust be weIIgreasedwithall May and arriving Tilbury,London, on n June.
movableparts securedbeforebeingloaded Theshippingdocumentshavebeen
into crates,whichshouldbeclearlymarked forwarded to your bank in Londonfor
with your castlelogofor easyidentification. colledion.
- Wearepleasedto adviseyou that the watches
youordered-No.88t5t/24-willbeonflight
Cfosing
s,a,t65leavingZurichat n.oo,9 August,
- Wehopethat this wiII be thefirst of many arrivingManchesterry.oo.Please find
ordersweplacewithyou. enclosedair waybill oc t5t6t/j and copiesof
- WewiIIplacefurtherordersif this one is invoice,an3fi,whichyouwillneedfor
completedtoour satisfadion. collection.
- If our salestargetsare met,we shall be - Yourorder,No.vt /t5t/c, is beingsentexpress
placingfurther ordersin the nearfuture. rail-freightand can be collectedafter o9.oo
- I lookJorwardtoreceivingyour advice/ tomorrow.Enclosedis consignmentnote No.
shipment/ acknowledgement / confirmation. n6V5j,which shouldbepresentedon
collection.Youshouldcontactus immediatelv
i fanyprobl emsari se' Thankyouforyou r
A c K N o w L ED G IN G A N o R DE R
order,and we hopewe can be offurther
As soonas a supplierreceivesan order,it serviceinthefuture.
shouldbe acknowledged.This canbe doneby
Ietter,or by email for speed' seepage66.The
following examplescan be usedin both emails
and letters.
- Thankyouforyour order No.g8e whichwe
receivedtoday.We are now dealingwithit
and you may expect deliverywithin the next
threeweeks.
- Yourorder No.67tz/t is now beingprocessed
and shouldbe readyfor despatchby the end
of this week.
- Wearepleasedto inform you that we have
already madeup your order,N o.99 ot / t / 5,for
5oo bed-Iinenpackets,and are now making
arrangementsfor shipment to Rotterdam,
6t
I
o
Placingan order:
Head Ofhcc
E cwering lcttcr
o , F. Lynch & Eo. Ltd N essonH ouse
F.Lynch& Co.have N ew el l S treet
decided to placean B ;.mi nghan!
orderwith Satex5.p.A. 8J 3E L
>seeprevious
corespondence on Tel ephone,+44 @)z t 216 657t
pages45and58andare Fax:+44 (o)21236 8592
sendinga coveringletter Lm,rrl p<rane@l yn c hc o,uk
with the orderform. r./'.vwlynch Conl
9 March 20-
o SatexS.p.A
g Via di Pietra Papa
o
q 00146Roma
E
!!
ITAIY
x
ul
Attn. Sig.D. Causio
DearSig.Causio
If you do not have any of the items we have ordered currently in stock,
pleasedo not send alternatives.
Yourssincerely
Peter Cranp
PeterCrane
ChiefBuyer
Enc.OrderNo.DR4316
64
OrdcrfiCIfilN o
CL
HeadOffice o
F, Lynch & Eo. Ltd NessonHouse Thisis F.Lynch& Co.l
orderform.
NewellStreet
Birmingham
833Er
Orderno. DR4315
SatexS.p.A
Via di Pietra Papa
00146Roma m
ITATY Aut'horized x0,
3
T'
?eter (ta*tp o
ID
o.
o
I In th e e m ail
on Whichreference Bywhen shouldthe rO
g
page45,MrCrane the
identifies order be delivered? o
suggestedthat he sweaters? lf F.Lynch& Co.have o
might placeordersfor =
Whatsortof fu rthercorrespondence
over5oosweaters, havebeen
discounts with Satexon this
butthis orderisfor agreed? order,what reference
onlyr5o.Whydoyou would they use?
think it is relatively
sma l l ? 6S
Adnowlcdging
en ordcr
Satexwill now prepare
tlrCrane'sorder,but in
the meantimethey
enrailhimto let him
lnow that the orderhas
beenreceived.
DearMr Crane
=
a
E Thankyoufortheaboveordelwhichwe arenowmakingup.Wehavealltheitemsin stock
a andwilladviseyouaboutshipment
in thenextfewdays.
!
B
E
a DanieleCausio
E. SalesDirector
SatexS.p.A.
Viadi PietraPapa,00146Roma
Telefono:+3906 769910
+39
Telefax: 06 6815473
Email:causiod@satex.co.
it
6
Adviceof despatch o
e
o
Thisemailmessage I
confirmsthat Satexhave
senttheorder.When Mr
Cranereceives theemail,
the Northminster Bank
w i l li ssueaorsrr
aurH onrrv, w hi ch
allowsthemto debit
F.Lynch& Co.'s account.
Theshi ppi ng docume nt s
YourOrderDR4316 willthenbesentto
F.Lynch& Co.,sothat the
goodscanbecollected, 5
Dear Mr Crane Remember,this wasa
crr transaction where tn
xl,
't{e are pleasedto tell you that the aboveorder has been shippedon the SS Marconissa and
the supplier paidcost,
sfrouldreachyou in the next 10 days. insurance, andfreight,
3
Eo
andon a documents o
ilrleanwhile,
our bank has forwardedthe relevantdocumentsand sightdraftfor t3,092.80,
againstpaymentbasis. 3
uhich includesthe agreedtradeand quantitydiscounts,to the NorthminsterBank (City E.
Branch)Birmingham.
\4/eare sureyou will be very satisfiedwith the consignmentand lookfonrvardto your next
order.
Bestwishes I
DanieleCausio
SalesDirector
SatexS.p.A.
Via di PietraPapa,00'146Roma
Telefono: +39 06 769910
Telefax:+39 06 6815473
Email:causiod@satex.co.it
6t
6
o
Placingan order
T'
o Th i sem ailandt hene x t
onefollowon from
previous correspondence
>seepates44 and56.
Therearethreeoarties
involved: the
manufacturers, Glaston John Merton
Potteries;the buying
agents,Sanders & Lowe;
andtheirprincipals in
Canada, MacKenzie Bros.
Here,Ms Loweiswriting
5 on behalfofher
p ri nc ipals
and
forwardingtheir order.
G
E Noticethe instructions
o 1432
o shegivesandnoticethat
E shehasalready phoned
E
G GlastonPotteries to DearMr Merton
x
lll agreetermsof payment,
whichwerenot Pleasefind attachedan order (R1432)from our principals,MacKenzieBros Ltd,
mentionedin theirletter 1-5 WhaleDrive,Dawson,Ontario,Canada.
on page56.
They haveaskedus to instructyou that the 60 sets of crockeryorderedshouldbe packed
in 6 crates,10 sets per crate,with each pieceindividuallywrapped,and the cratesmarked
clearlywith their name,the words 'fragile'and 'crock ', and numbered1-6.
Manythanks
LindaLowe
madeuptheMacK en zie
orderandnowadvise
themofdespatch.
MacKenzie Broswill
already haveopeneda
letterof credit>see
pager55at theirbank,
TheC anadi an U ni on
TrustBank,in favourof
GlastonPotteries.The
C anadi an bankw i lno
l w
wait untiltheyhave
Dear Mr MacKenzie confirmation of
shipment fromtheir tn
-he aboveorder has now been completedand sent to LiverpoolDocks,where it is awaiting xq,
agentsin England,
@ding on to the SS Manitoba,whichsailsfor Dawson,Canadaon 16 Julyarriving30 July. Burnley CityBank, and
3
It
,$lhenwe havethe necessarydocumentswe will transferthem to BurnleyCity Bank,your willthentransfer the o
o
mnk's agentshere,and they will forwardthem to the CanadianUnionTrustBank. moneysothat Glaston 3
t
Potteries canbepaid.
'rrfehavetaken particularcareto see that the goods havebeen packedas per your
the six crateshavebeen markedwith your name,and numbered1-6. Each crate
nnstructions:
measures6ft x 4ft x 3ft and weighs5 cwt.
lrllbmanagedto get all itemsfrom stockwith the exceptionof Cat. No. G'l 6, which is only
arrailablein red, but we includedit in the consignmentas it was of the designyou askedfor.
llfyou need any further information,pleasecontactus. Thankyou very much for your order.
John Merton
SalesManager
Gl otteriesLtd
Cl B ur nleyB B 101 R Q
rer +44 (0)128246125
Fax'.+44 (0)128263182
Email: j. merton@glaston.co.uk
R EF U SIN GAN O R D E R
71
5
o 8 a d re p u ta ti o n or payment:
!t - Weonly acceptpayment by letter of credit.
o The customer may have a bad reputation - Weneverofferquarterlytermson initial
for settling their accountsor,in the caseof a orders,evento customerswho canprovide
retailerof, say,electricalor mechanical references. However,wemight considerthis
products,may have offered a poor after-sales sort oJcreditoncewe haveestablisheda
servicewhich could in turn affect a trading relationship.
manufacturer's or supplier'sreputation. In - Our companyrelieson quicksales,lowprofi.ts,
thesecases,it is betterto indicateterms on and afast turnover,and thereforewecannot
which you would be prepared to acceptthe offer Iong-term creditfacilities.
order,or, as in the last two examplesbelow,
find a diplomatic way of saying'no'.
S i re of order
- Wewould only beprepared to supply on a
5 cashbasis. The quantity requiredmight be too large:
- Weonly supplyon payment againstpro - Wearea small companyand couldnot
forma invoice. possiblyhandlean orderfor zo,ooo units.
- As thereis heavydemandat present,wehave - Unfortunately,ourfactory doesnot have
veryfew of theseproducts in stockand are facilities to turn out 3o,ooo units a week.
servingon a rota basis.Itis extremelyunlikely The quantity requiredmight be too small:
that we wiII be ableto deliverwithin the next - Weonly supplyordersforballpointpensby
fourmonths. the gross,and thereforesuggestyou try a
- As our plant is closingfor the summer
wholesalerrather than a manufadurer.
vacationwe would not beableto processyour - The shirtswe manufacture are sold by the
orderfor the dateyou havegiven.Therefore, dozenin one colour.I regretthat we neverseII
regretfully,wehaveto declineit. individualgarments.
- I am sorryto saythat we must turn down
- Ourfactoryonly sellsmaterial in 3o-metre
your orderas we haveJullorderbooksat rollswhich cannotbecut uo.
presentand cannotgive a definitedateJor
delivery.
U n fa v o u ra b l e te rn rs
72
Delayin delivery o
CL
o
P a n t o n M an u fa ctu r in g L td
P a n t o nW or ks I Ho u n slo w M id cie se x ] r w6 za o*
FENTt r N
r E L EP Ho N r + 4 4 @ ) zo 8 3 5 3cr z5
F A cs I M I r E + 4 4 @ ) zo 8 3 5 36 7 8 3
et " r a r r d p an to n @ p a n m a n co .u k
8 October20-
MrH.Majid
Majid Enterprises 5
Grant Road
Bombay m
x!,
INDIA
3
g
o
o
DearMrMajid o
I am writing to you concerning your order,No. CU1154/d,which you placed
four weeks ago.At that time we had expectedto be ableto complete the
order well within the delivery date which we gaveyou of 18June,but since
then we have heard that our main supplier of chrome has gone bankrupt.
trtwill be necessaryto flnd an alternative supplier who can fulf.I all the
outstanding contractswe have to complete.As you will appreciatethis will
take some time. but we are confi.dentthat we should be able to deliver
consignments to our customersby the middle of next month.
Yourssincerely
D. Pantow
D.Panton
Managing Director
73
5
Refuringan order
!
!,
:]ETJ-XJ
o !-l se nlog g l X h G t ur0 F I
ttu
lflootions. fl
A ri a t - i 10 - o B r u E==- ==
ro...
_I I Ericvan Gellen
OrderHU14449
DenisYork
SP Wholesalersplc
King'sLynn,Norfolk
PE3O4SW
Tel; +44 (0)1553 60841
Fax:+44 (0)I 553 60923
Email:d.york@spw.co.uk
74
+t Proforma
g n
n
I N V OIC E S A N D S TA TE M E N TS
lnvoices
o n
n
Proformainvoices
E
Statementsofaccount
78 SETTLEMENO
T FACCOUNTS
78 Methodsof payment:trade within the UK
78 Methodsof paymenttradeoutsidethe UK
ttr 79 Adviceof payment
o- EXAM PT T S
8o
8r
Acknowledgement
InvoiceI
of payment
8z Invoice2
83 Strtementof lccounl
8+ Adviceof paymentI
85 Adviceof payment2
86 D E L A Y E DP A Y M E N T
86 Askingfor moretime to pay
86 Replying to requests for moretime
87 R E q U E S T SF O RP A Y M E N T
8t Firstrequest
8t Secondrequest
88 Thirdrequest(finaldemand)
t r Afr Pt( t 8g Requcrtfor moretime
9o Agteeing to mo.elame
91 Requert for rn ertenrion
92 Oflerof a compromite
93 tirlt requerl
94 Rcplyto 6rrt requcrl
95 Sccondrequelt
96 Rcplyto rc(ondrequerl
97 Thirdrcquert(llnaldemand)
98 Pointsto remember
packedand awaiting despatch. As soonaswe !
!J
I NVO I CE5 AN D STATEM ENT S
receive your chequewe will sendthegoods 3
o
which shouldthen reachyou within aJew t
days.
INvorcrs areoneof the main documents - Wearesendingthe enclosed proforma (No
usedin trading.They are not only requestsfor n gt9t)for f,j,96o gross,forthe consignment
payment but alsorecordsof transactions oJchairsyou orderedon approval.Wewould
which give the buyer and sellerinformation appreciateit iJyou couldreturn any unsold
about what has beenbought or sold,the terms chairsby the end of May asagreed.
ofthe sale,and detailsofthe transaction.An - Proforma invoice,No.pt77t5,isfor your order,
invoicemay be accompaniedby a short No 652u74,in confirmationof our quotation.
coveringletter or email offering additional Thetotal of f, t5,j5t includescost,insurance,
information the customermight need. andfreight.
- Please
6
fnd enclosedour InvoiceNo.ary5tfor
tlzg.+l Theplugsyou orderedhavealready
beendespatchedto you, c/r, andyou should
receive them within the nextfew days Ratherthan requiring immediate payment of
- Theenclosedinvoice (No.ou67)for t74 6o is invoices,suppliersmay offer credit seepages
for z 'Layeazee'
chairs at t 54o.ooeachlessy% rt8-r35 in the form of open accountfacilities
trade discount.Welookforward to receiving for an agreedperiodof time, usually a month
your remittanceand wiII then sendthe chairs but sometimesa quarter (threemonths).At the
c/F. endof the peri oda sTA TE ME NoFT A ccouNT
- OurInvoice,N o.r n y 5n 6Jor €6,78o.oo net is is sentto the customer,giving detailsof all the
attached Welookforward to receivingyour transactionsbetweenthe buyer and selierfor
cheque,fromwhichyou may deduct3%cash that period.The statementincludesthe
discountif payment is madewithin seven BALANcEonthe account,whichis brought
days. forward from the previousperiodand listed as
A C C OU N T R E N D E R E D . IN V Oi C C S
A N d P TS IT
NorEs seepagerr areadded,while
paymentsand cnrplr NorES seepagerrl
A pno ronua rNVorcEis onewith the words are deducted.
proformalyped or stampedon it, and is used: Statementsof accountrarelyhaveletters
- If the customerhas to pre-pay(i.e.pay for with them unlessthere is a particularpoint
goodsbeforereceivingthem),they pay that the supplierwants to make,e.g.that the
againstthe pro forma accountis ovERDUE,or that somespecial
- If the customerwants to make surea concessionis availablefor prompt payment,
quotationwill not be changed,the pro- but a complimentsslip may be attached
forma will sayexactlywhat and howthey Notethe expressionns a'r (e.g.asat jt
will be charged March),whichmeansup to this date.
- If goodsare sent on approval,on saleor - I enclose your statementasat 3t luly. May I
return, or on consignmentto an agent who remindyou that your |une statementis still
will sellthem on behalf of the principal outstanding,and askyou to settleassoonas
- As a customsdocument possible?
A coveringletter may accompanya pro forma - Pleasefnd enclosedyourstatementoJ
InvoIce. accountas at jt May thisyear.If the balance
- TheenclosedProforma No.tt64for f.8,25j.76 of ft6t is clearedwithin the next sevendays,
isfor your OrderNo.ct534,which is now you can deducta 3%cashdiscount.
77
c SE T T T EME N TO F A C C O U NTS letter ofcredit
a
E A l rrrrn or cR E D rr(l f c) i sadocument
a
c Me th o d r o f p a y n re n t:tra d e w i thi n issuedby a bank on a customer'srequest,
ordering an amount of money to be paid to a
th e U K
supplier. Paymentsby letter of credit can be
Here is a list of methods of payment which can made within the UK,but this method is
be used in trade within the UK. more common in overseastransactions
>seePage79.
Bankdraft
In the caseof a sarvr pnarr,the customer Cashon delivery
buys a chequefrom the bank for the amount CesH olu DELTvERy (coo) is a serviceofiered
he or shewants to pay and sendsit to the bythe PostOffice.Theywill delivergoodsand
supplier. Banksusually require two of their acceptpayment onbehalf of the supplier.
6 directors'signatureson drafts,and make a
PostOfficeGiro
small charge.
The PostOfficeGiro system allows a customer
Banktransfer to senda payment to a supplier,whetherthey
A saNx TRANsTER is when a bank moves have a PostOfficeGiro account or not.
money by orderfrom one accountto another.
Postalorder
Billofexchange Posrar oRDERscanbe boughtfromthe Post
In slrl oF EXCHANGT (n/r ) transactionsthe Office,usually to pay small amounts, and sent
supplier draws a bill on the customer.The bill to the supplier direct.They can either be
statesthat the customer will pay the supplier cRossED,inwhich casethe money canonly be
an amount within a statedtime, e.g.thirty paid into the supplier'saccount,or Ieft openfor
days.The bill is sent direct to the customer or the supplierto cash.
paid through a bank.If the bill is a srcnr
pnerr, the customerwill pay immediately (i.e.
Methodr of payment; trade outri de
on'sight'or presentation).If the bill is arERM
the U K
DRAFrthe customersigns (accepts)thebill
beforethe goodsare sent and payslater. Banktransfer
pages47-154for moreon bill of exchange
' See The customer orders a bank to transfer money
transactions. to the supplier'saccount.If telegraphed,this is
known asa rE LEGRAeHTc TRANsFER (rr). The
Cheque
Societyfor Worldwide Interbank Financial
The customermust havea CURRE NT
Communications(swlrr) offersa twenty-
AccouNT,or certaintypesof savrncs
four-hour international bank transfer service.
eccourvr, to pay by cheque >seepagesr38-r39.
Businesses in EuropeanUnion(ru) countries
Chequescan take three working daysto clear
often usethe swrFr system.Paymentsare
through the commercialbanks,and can be
subjectto r u directives,e.g.transfershaveto
open,to pay cash,or closed(crossed),
to be paid
be made within six days.
into an account.
Billofexchange
Credittransfer
The procedureis the same as that for trade in
In th e c a s eo f c R E D rrrR AN SrE R S ,the
the UK, but shipping documents usually
customerfills out a bank crno slip and hands
accompanybills when the bank acts as an
it in to a bank with a cheque.The bank then
intermediarv in international transactions.
transfers the money to the supplier.
Debit/ creditcardpayment
Dnnrr andcnEDrrcARDpaymentscanbe made
either direct on the phone,or on the Internet.
It
Cheque former will pay the amount stated,either on !
ql
79
tr gementof payment
Acknowled
o
E
G
A
Correspondenceacknowledging payment also
tendsto be short.
- Thankyoufor your draft / credittransferfor
f- in payment of our statement/ invoice
No.- dated...
- Our bank advisedus today that your transfer
oJfg,76t.oowascreditedto our account.
Thanky oufor p aying sopr omptly,and we
hopeto hearfromyou again soon.
- Wereceivedyour Giro slip today informing us
that you hadpaid tt,tz6.oo into our account
6 in settlementof invoiceNo.r,4t. Thankyou
for letting us know,and we lookforward to
hearingfromyou again in the nearfuture.
- Thankyoufor sendingyour draftfor invoice
No.tt87t sopromptly. Wefeel sureyou wiII be
pleasedwith the consignmentand look
forward to receivingyour next order.
- Wereceivedadvicefrom our bank this
morning that your transferfor invoiceN o.
ntt64thas beencreditedtoour account.We
would liketo thankyou, and would bepleased
to helpif you needfurtherinformation,or
would liketo placeanotherorder.
- Our bank informedus today that you
acceptedour biII (No.sz zz5l andthe
documentshavebeentransferredto you.We
aresureyou wiII bepleasedwith the
consignment.
- TheNippon Bank in Tokushimahave told us
that the proceedsofyour letter of credit have
beencreditedto our account.Thankyoufor
your custom,and we hopeyou wiII be in touch
wtth us again.Wehavepleasurein enclosing
our newsummercatalogue.
to
Invoice1 !
!l
Thisis a relativelysimple -3
o
ro
G&RHffiectrFse*Ltd
tnvorce invoice.Note the
additionforValueAdded
I
YourorderNo. L57/5
g3
lD
=
Date 1May20-
I
al
o
Number Description Total
AddvATl7.5% L4.55
Addp&p t4.oo
[34.55
8t
tr lnvoiee2
o
E Thisinvoiceis rather
o
a morecomolicated. lt is
from Claston Potteries
to their Can ad ian
customers, MacKenzie
c,ayre,rlIBun,ey
BBio,F,.,
T$ ;:?Tt?lrr rro
Bros.lt would be sent i .- F i r l ,.- r ,r {i I I ( o) 1132 4( ) tr r ,
with copiesand shipping [" r i r :r l - ' l r r ) r ff r fy r l fl i
documentstoThe [.] - 'r 'l '.,i C :ttc tl Ltk
'
C anad ianUn ionTrust
B ankvia the Burn ley
B ank.wh oa re Invoice
No.1096/A3 11July20-
MacKenzie's agentsin
6 the UK.These
MacKenzieBrosLtd
documentsprovethat a
1-5 Whale Drive
1) shiomenthasbeen
.9 Dawson
0 madefrom Claston
.= Potteriesto MacKenzie Ontario
o Brossothat the CANADA
CL
E C anad ianb an kcan no w
l!
x releasethemoneythat
ut
MacKenzieBrossaid YourorderNo.R1432
they would pay in their
letterof credit.There will Qu a n tity D escri pti on C at.N o i eaei r
alsobe a dd ition al
35 Earthenware Rt94 @ 55.00 set 1,925.00
chargesthat MacKenzie
10 Wedgwood wl6l @ 47.50 set 475.00
B roswill pa yth eirba nk
f or ha nd lingthe
15 Bone/Tea T2l @ 23.00 set 345.00
transaction. 10 StaffordshireRed s73 @ 5260 set 526.00
It might be helpfulto CIF 3,271.00 3,271.00
refer backto enquiry,
LessCost& Freight
reply,order,and advice
r seePa8es44,56,68,
Liverpool-Dawson 3U.00
and 59.
LessInsurance 292.O0
Youwill seefromthe 10%discountoff net price 2,632.00 LessDisc zo7.z v
i nvoicethat c rr charges
havebeendeducted Total 2,368. 80
from the grossprice.This
is becauseunderUK law
the customermust be
told exactlywhat they
are payingfor.Andin
t his ca secr r h asa lso
beendeductedsothat
the ro% specialdiscount
can be taken offthe net
Pnce.
8z
Statementof !
t
account -3
o
5
Thisstatement isan
Furniture
Ltd accountofthe
transactions that took
placeoverthe monthof
Telephone:+44 (o)r52826755 TibStreet MaybetweenSeymore
Fax:+44@)t628 26756 Mai denhead
Furniture andtheir
Email: accou
nts@seymore.co.uk B erkshi re
customer. C,R.
M€ndez.
RegisteredNo.r85r439rLondon s L6 5D 2
Youwill seethat a debit
var No z3r61883r UK
note(o/tt 3rr)anda
creditnote(c/r.rC5r7)
3i May 20- areIistedaswellasthe
C.R.Mendez SA i nvoicestheycorrected. 6
Avda del Ej6rcito 83 Therearealsotwo
E-48015Bilbao paymentswhich are ln
x
!,
listedhereascash,
3
althoughtheword Eo
Date Item Debit Credit B al ance chequecan alsobeused 6
in this context. ol
20- f + f L o
3
o
lMay Account Rendered 270.00 I
E.& O.E.CashDisc.3%
if paidwithin7 days
83
tr Ad vic e of
o '-rc Ofi rce
E p Jym0nt I
4
a! F, Lyneh R"EE" ttd 'j a- r - ) O nF l oLtSr .
Thislettercontinues 1,,1\iile I Sireet
As we are planning to send another order within the month, could you
pleaseconfirm that you agreeto thesenew terms of payment?
Yourssincerely
Pe,ter {t'a.t',a,
PeterCrane
ChiefBuyer
84
Adviceof !
ol
payment2 3
o
t
Thi semaiall so
continues previous
correspondence
>seepage44 (enquiry)
page56(reply),page58
(order),page69 (advice
of despatch), andpage
8z (invoice).
MacKenzie
Brosusethe emailboth
to confirmpaymentand
to makea complaint
aboutthe packing 6
>seealsopagesroo-rt6,
Notethat MacKenzie ln
x0,
Broswill accepteither 3
replacements forthe g
o
brokencrockery or a o
creditnote.Claston 3
c,
Potterieswillclaim on =
blb haveinstructedour bank to arrangefor a letterof creditfor €6,158.92to be paidagainst
theirinsurance company
tour pro forma invoiceNo. G1'152iS.The proceedswill be creditedto you as soon as forthebreakages,
CanadianTrustreceivethe documents. althoughtheymight not
getcompensation as
We usuallyask you to wrap each pieceof crockeryindividuallyand pack no morethan ten
theyhavebeen
sets intoa cratpto allowfor easy and safe handling.This was not donewith our last negligent in their
consignmentand as a consequencetherewere breakages(see attachedlist).We would like packing.
eitherreplacementsto be includedin our nextshipment,or your creditnote.
RichardMacKenzie
8S
c Noticein the last exampleabovethat there
o DELAYED PAYM ENT
E is no referenceto the bankrupt customer's
4
|! name,nor how much they owed.It would be
unethicalto givethis sort of information.
This is an areaof correspondence where you Also noticehow the debtorgeneralizesthe
must useyour own judgement about how situation,explaining that other suppliers
confidentialthe information is.Would an open havenot beenpaidyet.
systemlike email or fax be satisfactory,or Youmay be ableto pay somemoney
shouldyou senda letter?Thesesituationscan oN AccouNr, i.e.to pay part of what you owe.
be sensitive. This showsa willingnessto clearthe debt,and
If you arewriting to a supplierto explain will gain your creditor'sconfidence
why you havenot clearedan account, - Wewill try to settleyour invoicewithin the
rememberthat they are mainly interestedin nextfour weeks.Meanwhilethe enclosed
6 whenthe accountwill be paid.So,while you chequeJorf,z,soooo ispart payment on
must state why you have not paid, you must account.
alsoexplain when and how you intend to pay. If you cannot offer a part payment, give as
Beginthe letter with your creditor'sname precisea dateof payment asyou can.
(this should alwaysbe done once - Oncethe strikeis over.whichshouldbe within
correspondence has beenestablished,but it is the nextfew days,we will beableto clearthe
essentialin this case:if you owe someone balance.
money,you shouldknow and usetheir name). - As soonas the insurancecompanysendsus
Referto the accountand apologizein clear, compensation, we will settlethe account.We
objectivelanguage(i.e do not useover- expectthis to be within the next two weeks
elaboratelanguagelike P/easeforgive mefor
not settlingmy indebtedness toyou).Noticethe
verbsclearand settle(an account)are used
ratherthanpay. Therearethree possibleways in which you
- I am sorrythat I wasnot ableto clearmy luly
might reply to a requestfrom a customerfor
accounl more time to settlean account:you may agree
- Weregretwewereunableto senda chequeto
to their request,refuseit, or suggesta
settleour accountfor the last quarter. compromlse
Explainwhy you cannot clearthe account,but Ifyou agreeto the request,a short letter is
do not be dramatic all that is needed.
- Thedock strikewhich hasbeengoing onfor - Thankyoufor your letterconcerningthe
thepast sixweekshasmadeit impossible to outstanding balanceony our account.
shipour products,and asour customershave I sympathizewiththe problemyou have
not beenableto pay us,we havenot beenable had in clearingthe balanceand amwilling
to clearour own suppliers'accounts yet. to extendthecreditfor another sixweeks.
- A warehouse flood destroyedthe majority of Wouldyou pleaseconfrm that the credit
theZenithgoo components.We arewaiting will besettledthen?
for our insurancecompanyto settleour claim - I wassorryto hearaboutthe dtficulties
sothat we can renewour stockandpay our you havebeenexperiencingin getting
suppliers. componentsto completeorders,and realize
- Wewerenot ableto settlethe account that without salesit isdifi.cult to settle
becauseof the bankruptcyoJone of our main outstanding accounts. Thereforey our account
customers- Thedebtwasconsiderable and its hasbeenextendedanothermonth,but I
losshas made it dtfi.cultfor us to pay our will haveto insiston payment by the end
suppliers of July
86
If you refusethe request,you will needto to allowyouto clearhalf the balance,[5,t89, !
OJ
explain, politely, why you are refuslng. by sendingus a sight draft,seeenclosedB/ n :I
o
- Thankyou for your letterexplainingwhy No.898tot,and clearthe outstandingamount =
you cannotclearyour lanuary statementfor by acceptingthe encloseddraft a / r No.
appreciateyour dfficulty, but we
f,2,t67.54.1 898to8,drawn at 3o days WelookJorward to
ourselveshaveto pay our own suppliersand receivingyour acceptance and confrmation.
thereforemust insiston paymentwithinthe
next ten days.Welookforward to receiving
R E OU E S TSFOR P A Y ME N T
your remittance.
- With referenceto your letterof 6 August in
whichy ou explained why th e outstandtng
invoice,No.vn 88ryo c, hasnot beencleared, Neverimmediately assumeyour customers
we understandtheproblemsyou havebeen haveno intention ofpaying their accountifthe 6
facing in the currentrecession. However,it balanceis overdue.Theremay be a number of
wasbecauseof thepresenteconomicclimate reasonsfor this: they may not havereceived
that we allowedyou a two-monthperiod to your statement;they may havesent a cheque
settle,and while we would liketo ofreryou which hasbeenlost;or they may havejust
moretime to clearthe balance, our own overlookedthe account.Therefore,a first
fnancial position makes this impossible requestshouldtake the form of a polite
Therefore, we must askyou to settlethe enquiry Tryto make the letter impersonal.
accountwithin the next fortnight. Youcan do this by using the definite article,
An offer of a compromise(for example e.g.theoutstandingbalanceinsteadofyour
paying part of the money)will alsoneedan outstandingbalance;usingthe passivevoice,
explanation. e.g.to beclearedinsteadof whichyou must
- Thankyoufor writing to let us know why clear; and modifying imperatives,e.g.should
theMay accountis still outstanding. insteadof must.Thefirst examplewill give you
Unfortunately,we cannotextendthe credit an idea ofthis style.
any longeraswealloweda considerable - Weare writing concerningthe outstanding
d iscountfor pr o mpt p ayment.N evertheless, Octoberaccountfor $qt 6j (copyenclosed),
in viewof the dificultiesyou havebeen whichshouldhavebeenclearedlastmonth.
having with your two major customers,we Please couldyou contactusand let us know
arepreparedto compromiseand suggest why the balancehasnot beenpaid?
that you clearhalf the outstandingbalance - Wethink you may haveoverlookedinvoice
immediatelyby sendinga chequefor No.5arytofor f,j5t 95 $eecopy)whichwas
f,4,87t.oo,and clearthe remainderby the duelastmonth.Couldyoupleaselet ushavea
end of next month. Welookforward to your chequeto clearthe amountassoonas
remittanceand conf.rmationthat the possible? If payment hasalreadybeensent,
balanceof the accountwill beclearedin IuIy. pleasedisregardthis letter.
- I wassorryto hearaboutthe strikewhichhas
heldupproductioninyour plantfor thepast
few weeksand understandwhyyou need
moretime to clearyour account. If a customerintendsto pay,they usually
Nevertheless, when we allowedopenaccount answera flrst requestimmediately,offering an
terms,we emphasizedthiswason condition apologyfor having overlookedthe account,or
balanceswereclearedpromptly on duedates an explanation.But if they acknowledgeyour
as creditfacilitiesput a strain on our own requestbut still do not pay,or do not answerat
cashJlowsituation However,because of your all,then you can make a secondrequest.As
previouscustomwith us we are quite willing with flrst requests,you should includecopies
8t
t Agreeingtomore
o
E time
I Thisisa replyto the ==
--- ==_:
previousletter.Herr DVBIndustries
GmbH -=
::- --
Schubert accepts the -
requestandasksfor
paymentassoonas Correnstrasse
z5o
D-4oooo M0nster
possible.
Tel:(+49)z5t-866t3
Fax:(+49)z5l-goz7r
Email:schubd@dvb.co.de
20January20-
6
MsD.vanBasten
L
o Director
I, D.vanBastenS.A.
3
4
Heidelberglaan2
E
|!
Postbus80.115
x
ul NL-3508TC
Utrecht
DearMsvanBasten
Yourssincerely
Diptu Schnbut
DieterSchubert
Director
90
Requestfor an !
!,
ertension 3
o
L. Franksenplc F'lt'l re of \tal es R oad ln this letterthe
5
19May20-
MrD.Bishkin
ZenithS.A. 6
Haldenstrasse118
3000Bern22 tn
x
SWITZERTAND c,
3
9o
DearMrBishkln ID
I regret to inform you that I will not be able to meet my bill, No.B/E 7714,for o
Yourssincerely
LeoFranJ:r,vt
LeoFranksen
Director
9r
tr Ullltol.t
o
E L,)llll'lrllll \r'
iE
4 I n this ca seMr Bish ki n,
t he sup plie r,ha sth e
ZerritlrS.A.
legalright to presentthe
billto his b an kfo r
payment,thenif it is not
paid,callalawyerto
pnoresrthe bill,i.e .
23May20-
oreventMr Franksen
ot sno no un truc it
(denyingthat it was Mr L.Franksen
presentedfor payment). L.Franksenplc
6 Thecostsofthis Princeof WalesRoad
procedureare paid by Sheffield59 4EX
tu the customer.However, UK
the customerin this case
s
so. has not saidthey will not DearMr Franksen
pay,but cannot pay at
E BiIl No. B/E 7714
G oresent.lf Mr Bishkin
x
ul forcedMr Franksen to
I was sorryto learn about the embargoyour governmenthas placedon
pay,theresultmight be
exportsto Zurimba and of the problemsthis has created.However,the
bankruptcy, and all Mr
B ishkinwou ld g et is a abovebill already allows credit for 40 days,and although I appreciateyour
percentageof his offer of an additional 6%interest on the outstanding 35,498.00SF, it is
customer'sdebtslikethe impossible for me to ailow a further 6o days' credit as i myseif have
other creditors.This commitments.
couldbe as smallasfive
per cent of the tota I
I think the following solution might help us both.
debt.5ohe doesnot Youneednot add intereston the presentamount,but I have encloseda new
want to forcethe bill on dr aft (B/ E773t) f or 17,7 which is half the out standin g b alance,and
49.0OSF,
Mr Franksen yet.On the
will allow you 4o daysto pay it. But I expectyou to pay the remaining
ot her h an d.h e ha s
t7,749.ooSFby banker's draft .
waited long enoughfor
his money,andcannot Pleaseconfirm your acceptanceby signing the enclosedbill and sendingit
be expectedto wait to me with your draft by return of post.
anothersixtydays,even
with the interest I hope that your negotiations with the Brazilian importers have a positive
offered.Inhis replyto Mr outcomeand trust that this setbackwiII soonbe resolved.
Franksenhe offers a
Yourssincerely
compromtse.
N.Bishkin (Mr)
Director
Enc.BiIl B/E7731
92
Flnt requot F
-3
o
=
54-y9 f lvrrl&, (rrdlfl <rr uw
Ti l ?phon? ++l (o)29 20 {97r!
Jar: +44 (ol r9 :o 49937
Imai l : rcl i ffFhomGmJl crl (om
l ogi rterrd N o (r|5151
20 November 20-
R.Hughes& SonLtd
2lMeadRoad
Swansea 6
West Glamorgan 3ST1DR
I||
x
!,
3
g
DearRobert o
|D
I am writing conceming our invoice No. H931for L919.63,a copy of which is
o
enclosed.It appearsthat this invoice has not yet been settled.
Yourssincerely
Rirllud,
RichardCliff
Director
93
E
o
f.plytofi?rt
E nqurt
t!
4 YouwillseefromMr lR.llughes
Hughes'replyto Mr
Cliffsletterthatthe & $olt l,Jd
invoicehadbeenpaid,
not bycheque,which n tcrd lpad, Swrnrar
wasMr Hughes'usual Strt G,lamorgaNl lrr lor
methodofpayment,but teh#.tone: +44 (oh t9t fil r
bycredit tra nsfer.lf Mr for:9*ansea +4+ (oh7gz 591::
f,nrorl r hughcr@hugonco ul
Clifihadlookedat his
bankstatement,he
wouldhaveseenthat 24th November 20-
6 the moneyhadbeen
credited.However,asMr MrR.Cliff
L
o Hughes changed his HomemalcersLtd
c, methodof payment,he 54-59 Riverside
!E shouldhaveinformed Cardiff CFrlJW
hissupplier asbanksdo
E
o
x not alwaysadvisecredit DearRichard
tll
transfers.This isa good
exampleof whyyou I was surprised to receive your letter of 20 November in which you said you
shouldnot assumethat had not receivedpayment for invoice No. H931.
a customerhasfailedto
payanaccount. I instructed my bant, The Welsh Co-operativeBank,Swansea,to credit yow
Rememberthat this account in Barnley'sBank,Cardiff, with the f 919.63on 2nd November.
typeofcorrespondence
As mybark statement showedthe moneyhadbeendebitedto my account,
is besthandledby letter,
I assumedthat it had been credited to your account aswell. It is possible
notemailorfax.
that your bank has not advised you yet. Could you please check this with
Bamley's,andif there are anyproblems let me know, sothatl canmake
enquiries here?
Yours sincerely
Wbe* u"/*
RobertHughes
vrt io rg r)fr 3O
94
J.cond r.qu6t !
t,
Thisisanexample of a -o3
I NGENIEROS secondrequestfor
payment, butyouwill
=
\ \
I NDU ST RIALES seethat,eventhough
this isa secondletter,
Errrlodc lbfctr r/n [-tooo9 trn 9cb$lrrn
5rCostello stillavoidsan
unfriendlytone.
Sig.D.Giordianino I'|
OmegaS.p.A. x!,
ViaAgnello 2153 3
!
20121Milano o
Italy
6-
o
Dear Sig.Giordianino
Yourssincerely
R. Cortelln
R.Costello(Sr)
Credit Controller
Encl.
95
E Replyto second
o - -.
E requesr
G
Omega5.p.A.
a HereisSig.Giordianino's VialeMortidio5t269l-torz5Torino
replyto5r Costello's TeIefono (+3$-r - 598t46t
letter. Telefax(4$-l-62835r
Em ai I giordi and@omega.co.it
www.omega.it
vs.rif. 613/O2
Ns.rif.SG/DA
SrR.Costello
6 CreditController
IngenierosIndustrialesSA
o
Barriode Ibaetas/n
g
g E-20009SanSebastian
a
E
|E DearSrCostello
x
t{
First let me apologizefor not having clearedour June statement or replying
to your letter of 10August. However,I am surprisedthat you did not receive
our circular letter informing all our suppliersthat we were moving from
Milan to Turin. I have checkedour post book.and find that a letter was sent
to you on June30.
Youwill be pleasedto hear that we have now settled into our new offces
and will have a fully trained staff bythe end of next month. Mdanwhile, I
am enclosinga chequefor €2Q000 on account,and will senda full
settlement of your June statement within the next few days.
Yourssincerelv
D. Qi"oril"a"tu*t"o
D.Giordianino (Sig.)
Accountant
96
Thirdrequcrt !
!,
DeltaComputersLtd (finaldcmand) 3
o
BradfieldEstate I
BradfieldRoad
Wellingborough
Northamptonshire
rur84xe
Telephone +44 @\ 99 t64l / zl j /4
t.:a TYGA/C Fax+44(o)r933zoor6
EmailmiIlarj@delta.com
www.deltacom
9 December 20-
P.Theopolis SA 6
5613rd SeptemberStreet
GR-I0432 tn
x
Athens !,
3
E.
o
DearMr Theopolis o
*
Account No. TYG99014 o
We have waited three months for either a reply to explain why the balance
t has not been cleared,or a remittance, but have receivedneither.
We are reluctant to take legal action to recoverthe amount, but you leave us
no alternative. Unlesswe receiveyour remittance within the next ten days,
we wiII instruct our solicitors to start proceedings.
Yourssincerely
, . t ll
J. Mulal
-
J.Millar(Mrs)
ChiefAccountant
Enc.invoice copies
97
Points
to remember
c 1 Invoicesare recordsof transactionsaswell
o
E asrequestsfor payment.An invoicemay be
a!
4
accompaniedby a short coveringletter or
email.
2 Proforma invoicesare usedin the caseof
pre-payment,when they are neededfor
documentation, or to inform the customer
ofthe price.
3 Statementsof account are sent monthly or
quarterly, and include details of all
transactionswithin the period.
4 There are various methods of payment
6 available through banks and the PostOffice.
5 Lettersadvising and acknowledging
payment tend to be short and routine,but
they may be usedto proposenew terms of
payment orto make complaints.
6 If you are asking for more time to pay,you
should apologizefor not having clearedthe
account on the due date,explain why you
have not paid, and when and how you
intend to clearthe balance.Remember,your
creditorsare more interestedin when they
will get their money than in goodexcuses.
7 Threestepsare usually taken by a supplierto
recovera debt. The first is to write a polite
letter which acceptsthat there may be a
good reasonwhy the account has not yet
beencleared.The secondis a more insistent
request which refers to the letter you have
alreadysent,and enclosescopiesofinvoices
and statements.Youcan.in the second
request,statethat you expectpayment or a
reply within a reasonabl.e time. A final
demandmust be handledwith restraint.
Reviewwhat has happened,explain the
balancehas beenoutstandingfor a long
period,and if necessarythreaten legal action
if the accountis not paid within a specified
period.
98
1 OO UNJUST IFIE D C OMP LA IN TS
n
lOO
1oo
M AKING GE N E R A L C OMP TA IN TS
Opening o
1oo
lor
Thelanguageof complaints
Explainingtheproblem
3
1o1
101
101
Suggesting
a solution
REPT YING TO LE TTE R SOF C OMP LA IN T
Op e n i n g
g
ro l As k i n g fo rti metoi nvesti gatethecompl ai nt g,
1o2 E x p l a i n i n gthemi stake -O
1o2 S o l v i n g theprobl em =
toz Rejectinga complaint
F+
1o2
t x AM p L E s 1 o 3
Closing
C o mp l l i n t about w rong del i very
(n
1o4
1o5
R e p l yto compl ai ntaboul w rong del i very
C o n rp l a intabout damage
o,
1g)5 Replyto complarntabout damage =
1o7
108
C o mp l a i ntabout badw orkmanshi p
R e p l yto compl ai ntabout badw orkmanshi p
o-
t0 9 C o n rp l a intabotrtnon-del rvery 0,t
t1o
1 ' I1
Replyto (omplaint a bout wrong delivery
ACCOUNT IN G E R R OR S A N D A D JU S TME N TS
1r1 Debitnotes
o-
l-o
111 Creditnotes
r.x AMp L E s 1 1 2 D c b l tn o te
c(n
113
114
Credit note
C o n rp l a intabout l ccountrngerrors
e+
115 Replyto complaintabout accountingerrors
3
116 Pointsto remember
o
=
r+
tn
ofgoods despatched,can be faxed or emailed,
tr U N J U S T IF I ED C OMP T AIN Ts
o but a letter shouldbe usedfor larger or more
E
Beforeyou complain,make absolutelysure seriouscomplaints.
I
b- your facts are right.
r!
T' If you haveto respondto an unjustified
tr
G complaint,be polite and rememberthat
tr anyonecan make a mistake.Belowaretwo Do not delay.Complainas soonasyou realizea
! examplesof unjustified complaints,andthe mistakehas beenmade;delayweakensyour
CL
E repliesto them. Noticehow restrainedthe caseand can complicatethe matter as details
o
tJ repliesare may be forgotten.Thereis no needto openby
- Dear Sir apologizingfor the needto complain (We
I stronglyobjectto the extra chargeof [9.oo regrettoinformyou...,1amsorrytohaveto
write to you about . . ) asthis alsoweakensyour
7 whichyou haveaddedto my statement.
case.Simplybegin:
WhenI sentmy chequefor t z56.oo lastweek,
I thought it clearedthis balance.NowIfind ... - Wewould liketo informyou...
- I am writingto complainabout...
- DearMrAxeby - I am writing with referenceto OrderNo.ejz,
Wereceived your lettertoday complainingof
which we receivedyesterday.
an extra chargeof fg.oo on your May
statementI think if you checkthe statement
you willfnd that the amountduewas
f,z65.oonot [,256.oowhich accounts for the Emotionalterms like disgusted, inJuriated, or
f9.oo drfference.Ihave encloseda copyof the
amazedhaveno placein business.Youcan
statementand ...
expressdissatisfactionby saying:
- Dear Sir - Ihis is the third time this mistakehas
I couldnot believeit whenI readthatyour occurredand we arefar from satisf.edwith
priceshavenow beenincreasedby f3o.oo.To the serviceyou ofer.
haveto pay t55.oofor an articlethat was - Unlessyou canfulfiI our orderseficiently in
f,z5.ooonly afew monthsago is outrageous! thefuture we wiII haveto considerchanging
Thegovernmentisfghting inJlation. . to anothersupplier.
- DearMr Richardson - Pleaseensurethat thissort of problemdoes
Thankyoufor your letter.I checkedthe item not ariseagain.
you reJerredto,the ScrivaPen,catalogueNo Do not be rude or personal.In most cases
c14on our price-Iist.Thepriceof the pen has correspondence between companiestakes
beenincreasedfromtz5.oo to fjo.oo, not by placebetweenemployeesin various
f,jo.oo,and Ithinkyouwill agreethatfor a departments.Nothing is gainedby being rude
fountain penthisis not anunreasonable to the individual you are writing to You may
increaseconsideringthatthe costofour antagonizesomeonewho has probablyhad
materialshasdoubledinthe pastfew nothing to do with the error and,rather than
months. getting it corrected,he or shecouldbecome
defensiveand diftcult to deal with. Therefore,
do not usesentenceslike:
MA KIN G GE N E R A TC OMP TA IN TS
- Youmust correctyour mistakeassoonas
When sendinga complaint,you will needto possible.
decidewhether it is appropriateto usefax or - Youmadean erroronthe statement.
email,where privacycannotbe guaranteed,or - Youdon't understandthetermsof discount.
to write a letter.Somecomplaints,e.g.a Wetoldyou to deductdiscountfrom net
mistake in a small payment or in the number prices,not ctt prices.
Usethe passiveand impersonalstructures a1
o
mentioned earlier seepage87. 3
E.
- Themistakemust becorrectedassoonas If you think you know how the mistake can be q,
=
possible. corrected,let your supplierknow
- Thereappearsto bean erroron the statement. - If I sendyou a debit notefor €984.oo and o,
=
CL
- Thereseemsto besomerhisunderstanding deductitfrom my next statement,that 9J
writtenandMr Hughes -* tr
6
shouldnotassume that 3
Mr Cliffisresponsiblefor o
=
the mistake.The 6
companies concerned
herehavedealtregularly
with oneanother, soan
emai message
l i squit e
Dear Richard appropriate,asthisis
not particularly tn
I receiveda consignmentof dressingtables,Cat. No. DT154,to the aboveorderyesterday. xll
confidential. 3
Howeve6the deliveryconsistedof six heavymahogany-finished dressingtablesinsteadof g
the lightpine-finishedunits I askedfor. o
o
3
As I havefirm ordersfor the design I askedfo[ | would be gratefulif you could send my !l
=
consignmentas soon as possible,and collectthe wronglydeliveredgoods.Thankyou in
advance.
RobertHughes
t o3
6
C
rryf toonflaht
o
E rDoutml6
h
t
dchtrt
b-
r! Noticethe contractions
!
tr l'll andthere\,andthe
o
5 informalstylein this
E message. However,it is
! still politeandefhcient RobertHughes
E
E in tone.Inthis caseit is
E importantthatthe
mistake,regardless of
whosefault it is,is Re:Wrongdelivery(orderNo.1695)
correctedassoonas
t
possible. Andnoticethat
the invoice- an DearRobert
t! importantdocument in Thankyoufor yesterday's
emailconcerningtheabovewrongdelivery.
E
o thistransaction - issent
cq with the next delivery I havelookedintoit andfindthatourcurrentwintercatalogueliststhe dressingtablesyou
E andthe catalogue issent wantedunderDT189.I thinkyoumusthaveusedlastsummer's catalogue.
|! by separatepost,neither
x
lr|
ofthem asattachments I haveinstructedoneof ourdriversto deliverthe pine-finished
dressingtablestomorrowand
totheemail message. pickuptheotherconsignment.
Ratherthansendingyoua creditnote,l'llcancelinvoiceNo.D4451andincludeanothe[
No.D4487,withthe delivery.
There'salsoa wintercatalogueon itswayto you,by post,in caseyouhavemislaidthe current
one.
RichardCliff
t:
WhydidMr Hughes t WhyisMrCliffnot t Whi chw ordsi nthe
receivea wrong goingto senda credit emailhavea similar
delivery? note? meaningtothe
WhatwillMrClifido I HowwillMrCliffhelp following?
aboutit? Mr Hughesnot to r investigated
makethe same b told
mistake
again? c collect
d lost
t04
Complaintabout n
o
Head Offire d a ma g e 3
F. Lynch & Eo. Ltd N essonH ouse
T'
!,
N ew el i S treet Youhavealreadyseena ='
5
B ttnrtngl rsry1 complaintabout !,
B J JE I. breakages in I
CI
MacK enzi e' s l to
emai !,
' page85.Thisletteralso
Faxt+44(o)2r23685t12
3
E mai l :pcrane@l ynchco.uk dealswith damage. o
=
w w w l ynch com
your ref:
Ourref: OrderNo.L4478
Date: 15August 20- 7
SatexS.p.A.
ln
Via di PietraPapa x
o,
00146Roma 3
|o
ITAIY o
Dear Sig.Causio
Our OrderNo.14478
Yourssincerely
Peter A'a*w
PeterCrane
ChiefBuyer
Encl.
it|!
t BecauseSatexsells S a te x S.p .A. Tei ei ono:+39 (o)6 7ti 99to
goodsto their retailers Telefax: +39 (o)5 68r5473
!
on a crF b asis,a ndin this Vla d l i rretr,lFapa,oor4o l trrrn.r Er'rral | : c eusiod @satc;r.co.it
c
t!
casethere was no
E specialinstructionto t s.rif.:Order14478
t!
-c sendthe goodsin a ,'r rl " Ns.rif.:D/1162
r
E particularway,they will
o
I haveto find out what 24August 20-
happenedand whether
they can get Mr L.Crane
compensation.
7 Sig.Causiocouldhave
ChiefBuyer
F.Lynch & Co.Ltd
askedMrCraneto keep
t he u nd ama ge d
NessonHouse
o
garmentsand return Newell Street
o
o those which could not Birmingham833Et
o. be sold.However,he UNITEDKINGDOM
E
t! wantsthe ship pin g
ul
x
companytoinspectthe
whole consignmentin Dear Mr Crane
casethey do not accept
that the damagewas Thank you for informing us about the damageto our consignment (Inv.No.
causedbythieves. 18871).
From our previous transactions you will realizethat this sort of problem is
quite unusual. Nevertheless,we are sorry about the inconvenienceit has
causedyou.
ro5
Complelntabout o
..t
5uperbuysLtd badworkmanrhlp 3
S u p e r b uH
y ouse E.
t,
WolvertonRoad Whenbadworkmanship I
5
London isinvolved the customer t
s w 1 67 D N canonl ycompl aias n th e t
cl
In the past few weeks a number of faults have appearedin the electrical
circuits and the flooring which have been particularly dangerousto our
customers.
With regard to the electrical faults, we have found that spotlights have
either failed to work, or flicker while they are on, and replacing the bulbs
has not correctedthe fault.
The flooring which you laid shows signs of deterioration, and some areas
are worn through to the concrete,creating a hazard to our customers.
I would be grateful if you could come and inspect the damage and arrange
for repairs within the next week. The matter is urgent as we can be suedif
any of our customers are injured. I would also take this opportunity to
remind you that you have guaranteed all your f.xtures and fittings for one
year.
Kelth, Be.llon,
Keith Bellon
Managing Director
t o7
R i :p ly t o c s r r rpla i l rt
tr
q,
l rb ot r t b. r d
E
l vo r k lr r . rn s lr i p
5
!l
t!
!l V\/yr Oi I lt)r' liu.ru
tr
G \itii r,rlrlL y i)
,v\r(i(11{,,( )1
.E
so,
E
o 10July 20-
\,
Mr Keith Bellon
SuperbuysLtd
SuperbuyHouse
7 WolvertonRoad
LondonSW167DN
c,
g DearMr Bellon
g
r 'Superbuys',443
Halton Road,LondonSE43TN
E
|!
x The damageyou describedin your letter of 7 July has now beeninspectec.
tlt
Yourssincerely
' i ,.,t,
PeterLane
Director
non-dclivery 3
g
LeverFgtai e g.
UTHIGTES
PtG S rar bc.o L,B h
Y orkch're
Inthi scasethe
customer, Forham
=
6
c,
y.11 Vehicles.makeslorries =
JB ' A.
for export.They placed !,
Tel t"phorrea 44 (o)17: j 16c l
Fax +44 (o)r7238r953
anorderwithE.F. Baden -*
tr
h
- ;,
to suppl ythem w i th 3
E mai l :m.bl ackbsl yl (afs1l i .:.;,
sixtydynamosfor a o
=
shipment of lorriestobe
Date:20June20-
exported to Greece.
Badenhaveneither
HerrR.Zeitman delivered theordernor
E.F.BadenAG repliedto Forham's 7
ZiilpicherStr.10-20 previous letterurging
D-40000Diisseldorf11 themto makedelivery, !n
x
!,
soForham senda strong 3
DearHerr Zeitman complaint. E.
o
o
OrderNo.VC58391
o
We are writing to you with referenceto the aboveorder and our letter of
22May in which we askedwhen we could expect delivery of the 60
dynamos (Artex model 55)you agreedto supply on 3 Junefor an export
order.We have tried to contact you by phone,fax, and email but no-one in
your organization seemedto know anything about this matter.
Yourssincerely
i :.t;'r,,
,u it iu,e/.,B/a,.C
Michael Blackburn
Director
R es F ngl .r nd 8q69r l 5
v b\ 462j 2117
t og
6
Replyto
tr
o complaintabout
E Zi l l pi cher5tr. rc-2o, D -4,oooo
6 non-delivery D i .i l sel dorfl l
I
t'G Tel+49 rrr j 8 34 06/09
Notehowthis letteris
! Fax r4c1zr 18 14z7'r
tr apologetic butfirm. [:rrrrr!i zertman@baden.co
de
G
ThoughE.F. Baden
.E acceptresponsi bilityfor 29June20-
!
e the problems Forham MrM.Blackburn
E Vehiclesfacein ForhamVehiclesplc
o
L' delivering their LeverEstate
consignment to their
ScarboroughYOll3BS
Greekcustomers, Herr
Zeitmanrejectsthe DearMr Blackburn
th reatof legaI actionby
drawingMr Blackburn's Thankyou for your letter of 20 Juneconcerningyour order(No.VC58391),
o attention to a clause in which should have been supplied to you on 3 June.
theircontract stating
-c thatthecompany will First,Iet me apologizefor your order not being deliveredon the due date and
-g
CL
notberesponsiblefor for the problems you have experiencedin getting in touch with us.Both are
E
G
x unforeseen the result of an industrial dispute which has involved our administrative
ul
circumstonces.However, staff and employeeson the shop floor, and has held up all production over
HerrZeitmanisflexible the pastfewweeks.
enoughto realize he
mustnotantagonize his The dispute has now been settled and we are back to normal production.
customer, soheallows Thereis a backlogof ordersto fill, but we areusing associatecompaniesto
Mr Blackburn the help us fulfil all outstanding commitments. Your order has been given
opportunity to cancel priority, so we should be able to deliver the dynamos before the end of this
theorderif hecanmake week.
otherarrangements.
Thisletterillustrates May I point out, with respect,that your contract with us has a standard
two mainpoints:fi rst,do clausestating that delivery dateswould be met unless unforeseen
notcommityourselfto circumstancesarose,and we think you will agreethat an industrial dispute
contracts unless youare is an exceptional circumstance.However,we understand your problem and
absolutely certainthey will allow you to cancelyour contract if it wiII help you to meet your
canbefulfilled; second, commitmentsto your Greekcustomers.But we wiII not accept
always try andbeas responsibility for any action they may take against you.
flexibleaspossible with
customers or associates Onceagain let me say how much I regret the inconveniencethis delay has
evenif youarein a caused,and emphasizethat it was due to factors we could not have known
strongposition - it will about when we acceptedyour delivery dates.
improveyour business
reputation. Pleaselet me know if you wish us to complete your order or whether you
would prefer to make other arrangements.
Yourssincerelv
t/-
K0T -/-txJ.U4r'j.Y,
RolfZeitman
Managing Director
t10
A creditnote may alsobe issuedwhen a a rl
!
I
A CCO U N T IN GE R R O R SAN D o
depositis refunded(e.g on the cartonsor cases 3
A DJ US T M EN T S 9
which the goodswere packedin) or when ll
5
Many lettersof complaint ariseout of goodsarereturnedbecausethey were not
9J
accountingerrors,which canbe correctedby suitableor were damaged. 5
q
adjustments Debit notesand credit notesare - Received 3 returnedcaseschargedon Invoice t,
usedfor this purpose No.t4j6 @E7.ooeach= tzt.oo. -*
tr
- Refundfor4 copiesoflnternational
3
D eb itnotes Commercef,t6.5oeach(returneddamaged)= o
5
t66.oo
Dnr r r u o rrs a rea s e c o n d c h a rg e fo r a As with a debit note,inthe caseof mistakes
consignmentand becomenecessary if a a coveringletter ofexplanation and apology
customerhasbeenunderchargedthrough a
mistakein the calculationson the original
shouldbe sentwith a credit note. 7
- I havepleasurein enclosinga creditnotefor
invoice.An explanationfor the chargemust €z4o.oo Thisis dueto a miscalculationon
be includedon the debit note: our invoicedatedtz August.Pleaseacceptour
- Underchargeon invoicecz93.to Units
apologiesfor the error.
@ftz.6zeach= f,tz6.zo,Nor f.16.20 - Pleasefindenclosedour creditnote No.c4for
- InvoiceNo.p.32,one line omittedviz. toomn
€t65.6owhich is a refundfor the overcharge
Zip Disks@f8.4o each= f84o.oo on invoiceNo.tz8j. Asyou pointed out in
- var shouldhavebeencalculatedat ry.5%,
your letter,the tradediscountshouldhave
wor ry% Difference= f8t.86
beenp%, not rc%,of the grossprice.We
Oncea buyer has settledan account,it is apolog izefor the inconvenience.
annoyingto be told that there is an additional
payment An apologyshouldalways
accompanya debit note.
- Wewould liketo apologize for the mistakeon
invoiceNo.czgj,whichwasdueto an
oversight.Pleasecouldyou sendusthe
balanceof €795.oo?
- I am sorryto troubleyou,particularlysince
youwere soprompt in settlingthe account,
but I would begrateful if you would let us
havethe additionalamount of €34o.ooas
itemizedonthe enclosed debitnote.
- I regretthat we miscalculatedthe var and
must now askyou toforward the difference
of f 5t.86.
Creditnotes
Cnr prr NorE s aresentbecauseof accidental
overcharges:
- to copieso/lnternational Commerce@
ft6.5o = ft65.oo Nor 8ry5oo
- Invoicet283.Discountshouldhavebeenn%,
not 8%.Credit= Y5,140oo.
6
E
Ihblt note
o
E Thisnoteis necessary
5 becausethe suppliers,
=t
!
G Seymore Furniture,have
madea mistakeintheir
Furniture
Ltd DebitNete
t NO.311
G
O
calculationsandhave
€ g undercharged their +44 (o)r62826755
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g customer,C.R.M6ndez.
o Fax:+44(o)t62826756 Maidenhead
E Email:accounts@seymore.co.uk Berkshire
o
\, Registered
No.t85t439rLondon s 165oz
vAr No.231
61883r UK
3lMay 20-
C.R.M6ndez S.A.
o Avda del Ej6rcito 83
6E E-48015Bilbao
5
o
! 5May2G- Invoice No. L 8992.UNDERCH.A,RGE.
o
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E The extension should have read:
o 6 Chairs@f 35.00each= f210.00
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NOT
6 Chairs@f,25.00each= f150.00
Refund= f 40.00.PleaseacceDtour
apologies. [40.00
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5 M. Lancelot(abuilders' SARL
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5 containsseveral
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5August20-
f MrK.Winford
K.Winford & Co.Ltd
o PrestonNewRoad
g
o Blackpool
n4 LancashireFY44UL
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DearMrWinford
Ma*u'ire Lanrt/ot
MauriceLancelot
Director
il4
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Telephone aboutaccounting 3
+44 @)tz53 6t 2go/ ' t / 2
Fax
K.tTinlold errors
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wink@winford.co.uk
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7 August 20-
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M. Maurice Lancelot x0,
Director 3
M. LancelotSARI E.
o
703rue Metairie de Saysset o
F-34000Montpellier o
Dear M. Lancelot
Thank you for your letter of 5 August in which you pointed out that three
mistakes totalling f 337.00had been made on your statement.
Yourssincerely
rc.wtnforoL
K.Winford
Enc.Statement
R eg N o 3i l 62531
vAr No 83r4ooj 36
rt5
Pointsto remember
5
1 Minor complaints can be faxed or emailed,
E
o but use letters when dealing with more
E
a senousones.
I
t-G 2 Beforewriting a letter of complaint, make
! sure you have got your facts right.
C
o
5
3 Complaints are not accusations,they are
E
g requeststo correct mistakes or faults, They
B should be written remembering that the
o
E
v supplier almost certainly wants to put
things right.
4 Never make the complaint personal (e.g.
n6
accountrendered Unpaid amount recordedin a bad debt Debt that is not likelyto be paid. [8]
statement of account, details of which were in balance Differencebetweenthe totals of money
L a previous statement. [6] coming into and going out of a bank account. 16]
ru
(r')
advicenote Document or messageinforming a
customer that a consignment rs on its way to
Baltic Exchange An intemational exchangefor
freight and shipping, based in London. [rr]
them. [5,rr] bankcharges Feeschargedbyabankfor
rn advisingbank Bank in a seiler'scountrythat handling transactions.[9]
288
bulk carrier Ship that carriesvery large catalogue Book or booklet giving details of goods o
quantities of freight without packing, e.g. or services offered by a company, usually with a o
grain, coal [n] price list [3] t
bulk consignment Consignment of goods carried certificateof origin A document that shows
in large amounts and without packing, e.g. where goods were made. [9,rr]
f., l
^-^i-
5r4rrL, ^^-l
LV4r Lrrl c/r Abbreviation for carriag eforward l4l
bu llion market Market dealing in gold or silver in c rs Abbreviat ion f or co nt aine rfr eig ht st atio n. ltt]
bars. [9] chamberof commerce Association of business
buying agent Agent who buys goods on behalf of people formed to protect thelr interests and
a principal and receivesa commission, Buying provide services,e.g.supplying information
agents can also act as forwarding agents, and setting up recognizedstandards oftrading.
clearing goodsthrough customs and sending lr,ro]
them on to their clients [ro] charter To hire a means of transport, e g a ship or
buyinghouse Groupofbuyingagents [ro] aircraft. lrrl
charter party Contractfor chartering a ship. [u]
cabotagelaws Laws that allow a means of chequecard Cardissued by a bank or building
transportation, e.g ship, aircraft, to pick up societyto an account holder guaranteeing that
goodsfrom one country and transport them to their chequeswill be honoured up to an agreed
another for trade. [rr] limit [9]
cAD Abbreviation for cashagainst documents. c rrvr Abbreviation for rail co n sig nm ent not e ltr)
l+,sl circularletter Letter,either advertisingor offering
careersummary Short proflle or description of a product or service,circulated to a large number
the subject at the beginning of a cv. [r5] of companies or individuals [3]
carbon copy (c.c.) Exact copy of a letter or email claimant Personwhomakesa claimfor
messagesent to people other than the named compensation from an insurance company. [rz]
recipient. They are listed at the end of a letter claused Termusedon abillof lading to indicate
or in the header information of an email that goodswere damaged or incomplete when
message.[r] takenonboard [n]
c.c. Abbreviat ion f or carbo n copy, us ed al the end clean Term used on a bill of lading to lndicate
of a letter or in the header information of an that goodswere taken on boardin good
email messageto indicate that it is being sent condition Irr]
to other people.[r] cleanbill Bill of exchangewithout any
carriageforward (cr) Condition of saiewhere the accompanying documents. [9]
customer pays forthe transport ofthe goods.[4] clear (A) To pay an account.(B)To pass goods
carriagepaid (ce) Condition of salewhere the through customs [6 (senseA); rr (senseB)]
seller pays for the transport ofthe goods [4] clearingagent Personor organizationthatclears
cashagainst documents(cno) Atransaction goodsthrough customs frr]
when the agent bank (acting for the clearingbank Another termfor commercial
seller/exporter) in the buyer's country presents banklsl
shipping documentsto the buyer and askshim closedindent Order that statesthe sourcefrom
or herto payforthe shipment before the which the buying agent must buy. [ro]
shipping documents are handed over to the caan Abbreviat ion f or r oa d co n sig nm ent n ot e. lttl
buyer [4,5] CoD Abbreviationfor cashon delivery.16]
cashcard Cardissued by abank orbuilding combinedtransportbill of lading Anotherterm
society to an account holder that enables f or mult im od aI b ill oJIa ding. [tt]
him or her to withdraw cash from a cash commercialagent Personor companythat acts
dicnpncpr fol on behalf of a manufacturer, selling their goods
cashdiscount Amount taken offthe usual selling to retailers. lro]
price of goodswhen they are paid for by cheque commercialbank Type of bankthat deals mainly
or cash.l3l withprivate customers and small companies in
cashon delivery(coD) Condition of salewhere domestic and international transactions l9]
the buyer pays immediatelythe goods are commercialinvoice A document that will include
delivered.[6] the name and addressof the seller and buyer,
the terms of delivery and payment and a
description ofthe goodsbeing sold.There is a
289
standard s Irp Ro document, which exporters the importingcountrywhich givespermission
t!
can use. [1,1r] for goodsto be imported [9]
o commission Chargefor handling a transaction.[ro] consulateBranchof an embassythatprotectsthe
I commissionagent Another term for com mercial commercialinterestsof the countryit
agent.lrol rpnrecenl-c [r nl
ofthe person sending the slip. Used as a contract Agreement, with legal force,made
coverlng note for a longer document. [5] between two or more people.[7]
complimentaryclosePhraseusedatthe end of a correspondentbank Bankthat acts as an agent
letter, before the signature,e.g.Yoursfaithfully, for another bank. [6]
Yourssincerely.lt] counterfoil Part of a cheque or paying-in slip
comprehensivecover Insurance cover against which can be detached and kept as a record.[9]
most risks [rz] courtesytitle Title such asMr, Mrs, or Dr used
confirmed letterof credit The seller's/exporter's before a person'sname. Ir]
bank (acting as an agent bank) in the cover (n) Insurance;(vb) Provide insurance
importer's/buyer's country conflrms to the Iro,rz]
sellerthat they will guarantee payment for the covernote Document that provides coveruntil
goods,thus reducing the risk ofthe buyer/ the insurance certificate is prepared Irz]
importer not paying the seller/exporter.Ir,rz] coveringletter Letter accompanying a document
confirming bank Another termfor advising or goods,explaining the contents [5]
bank.lgl c/p Abbreviat ion for carri ag e paid. l4l
confirming house Agencythat receivesorders credit (n) Sum of money paidinto abank
from overseas,placesthem, and arrangesfor account; (vb) To record in a bank account a sum
packing, shipping, and insurance. [9, ro] of money paid in. [9]
consequentiallossinsurance Insurance against credit card Card,issuedby a bank or flnance
loss of money as the result of an accident.[rz] company,that guaranteespayment for the
consignee Personor organization to which goods goodsor servicesthe cardholder buys.
are sent by a consignor.[rr] The cardholder pays the card issuer at a
consignment O_uantityof goods sent to supply an later date.[6,9]
order. [r] credit facilities Means of allowing credit, e.g.
consignment basis Basison which an agent is payment by bill of exchange,open account
employed to resell goods for a commission, e.g. facilities. [8]
as a distributor. [ro] credit note Document informing a customer of
consignment note Document sent with goods, money owed by a supplier for faulty or
giving details ofthe goods and sender.It is returned goods.It can only be used to buy
signed by the person who receivesthe goodsto goodsfrom the supplier. [6,7]
provetheyhave arrived 15] credit rating Evaluation of the creditworthiness
consignor Personor organization that sends of an individual or company. [8]
goodsto supply a customer'sorder. Irr] credit status Creditworthiness of an individual or
consolidation When small consignments fiom company. [9]
different exporters are Ioaded into a single credit terms Rulesinvolved in maklng a
container. h1] payment, e.g.allowing a certain amount of
consolidationservices When shippers or time, signing a contract,paying by bill of
forwarding agentsload small consignments exchange.l8,ro]
from different exporters into a single container. credit transfer Transfer of money from one bank
lnl account to another. [6,9]
consularinvoice Invoice,or stamp on a creditworthy Capableof paying offthe credit
commercial invoice,issuedby the consulate in offered [8]
290
crossed Term used to describea cheque or postal dishonour Torefusetopay(e.g achequeorbillof o
order that has two lines drawn acrossit to show exchange)becausethere is not enough money o
that it must be paid into an account and not in the account [6,9] ll
291
excfusiveagent / agency Another term for sole handling charge Freight company's chargeto an
t!
agent / agency.[to] exporter for dealing with the documentation
executor Personor organization appointed by for a consignment. [tt]
-9
t, the maker of a will to carry out its terms. [9] houseairwaybill Airwaybill issuedto an
individual consigneewhen consignments
factor Agent who buys and sells for another have been consolidated.[rr]
organization,but in his or her own name. [ro]
factoring Processwhereby a companybuys the IATA Abbreviation for lnter nat io nal Air Tr ansoort
outstanding invoices of a manufacturer's Association.lttl
customers,keepsthe accounts,and then Ic D Abbreviat ion for inland clear an ce d ep o t. [tt]
obtains payment. [ro] fMo Abbreviationfor international money order.
rcr Abbrevialion f.orfull container load. [rr] t6l
fidelity bond Guarantee against an employee Inc. Abbreviation for incorporate d, lsed i^
stealing moneyfrom a company. [rz] comPany names h]
fi nancialyear Periodusedby companies for incorporated_Americantermfor public limited
accounting and tax purposes.In the UK, from company. L1l
6 April to the following 5 April. [r4] Incoterm Term establishedbythe International
force majeure Term used in insurance policies Chamber of Commerce (tcc) indicatingwhich
meaning an outstanding or unusual event, price is being quoted to the customer > see
e.g.a violent storm, an earthquake.[rr] Pager 51-52.[2,4]
foreign bill Term used in the UK for a bill of indemnify To promise to protect someone
exchange drawn, or payable,in another against money lost or goods damaged [rz]
country. [9] indemnity A promise to protect someoneagainst
foreign exchange Money in a foreign currency. money lost or goods damaged.[ro]
tsl indent Order fiom another country. [ro]
foreign exchangemarket Market dealing in inherent vice Term used in insurance policies
foreign currencies.[9] meaning something inthe content ornature
forwarding agent Personor organization that of goodswhich causesdeterioration, e.g.flsh
conveysgoodsto their destination. Forwarding or fruit can go bad, metal can oxidize. [rr]
agents are involved in the Iogistics of inland bill Termusedinthe UKfor a bill of
transportation, finding the most effective and exchange payable in the country in which it is
economical route. [5,u] drawn up. [9]
freight account Invoice sent by a shipping inlandclearancedepot (tco) Depot where
company to an exporter. [rr] goods are collectedand sent on to their flnal
full container load (rcl) Consignment from a destination. [rr]
single exporter that fllls a container. [rr] insideaddressAddressofthepersonaletteris
written to. [r]
generalaveragesacrifice Term used in marine instructionsfor despatchform Consignors
insurance to referto cargo that has been fill out this form for transport companies
deliberately thrown overboard,e.g flammable or forwarding agents so the details of the
goods in the caseoffire. [rz] consignment, e.g. contents,packing,
giro Systemfor transferring money from one measurements, and its departure and arrival
bank to another. [6] dates and placescan be put on the relevant
grossprice Priceof goods including additionai transport documents, e.g.the waybills or
costssuch as transport, insurance,and consignments notes.
purchasetax. [4] insurancecertificate Document that an insurance
groupage Another term for consolidation. Irr] policy is written on. [5,r2]
groupage rates Ratefor container shipments insuranceof interest Insurance against making a
when different consignments are put together businessmistake [rz]
in a single container. [11] insuranceof liability Insurance of responsibility
guarantee (A) A promise that if something goes for loss or damage,e I a company's
wrong with a product, the sellerwill repair it; responsibility to compensateemployeesfor
(B)A promise to repay another's debt. [7] injury at work. [rz]
guarantor Personwho undertakesto be intermodaf Another term f.ormultimodal. lrtl
responsible for, or to repay, another's debt. [9]
292
InternationalAir TransportAssociation(tara) make up To put together, e.g.an order. [5] o
Association of major airlines that meets merchant bank Type ofbank that specializesin o
regularlyto agreeon routes and chargesfor international trade and flnance, and deals !)
UK usually at the top of the page. lrl new issuemarket Market dealing in new share
life assurance Form of insurance providing for issues.[9]
the payment of a specifledsum to a named non-Conference ship Shipthatis not amember of
beneficlary ifthe policyholder dies.[rz] the Shipping Conferenceand doesnot travel on
limited liability Company in which the scheduledroutes. frr]
shareholdersare only responsiblefor the non-exclusive agent/ agency Personor
capital they have contributed if the company organization that sellsthe products of a
goesbankrupt. [r] manufacturer alongside other agents in a
line Particular item made or soid by a company particular country or area.[ro]
trl non-negotiablewaybill Waybill that cannot be
Lloyd'sof London An associationof underwriters boughtorsold [rr]
and insurance brokers.Irz] non-recoursefactoring Buying up an outstanding
Ltd Abbreviationfor limited liability, usedin invoice and claiming the debt from the
company names. [r] customer fro]
long-term credit facilities Credit facilities that
allow a buyer a long period of time to pay. [5] on approval Term used for goods sent to possible
loyalty discount Amount taken offthe usual customers to look at or use before buying them
selling price of goodswhen they are sold to a lrl
regular customer 14] online banking Using the Internet to transact
bankbusiness [9]
291
on their own account In their own name.fiol private ban k Similar to a commercial bank, but
a!
open accountfacilities Account in which a owned by one person or a partnership and
6
o customer is given an agreedperiod of time, therefore a much smaller organization [9]
(:, e.g.three months, to pay for goods.[4,8] pro forma invoice Invoice sent in advanceofthe
open coverpolicy Type of marine insurance goods ordered.[5,6]
policy that provides coverfor all shipments promissorynote Document inwhich a buyer
made by the policyholder over an agreed promises to pay a seller a certain amount of
period, e.g.six months. [rz] money by a certain date. [6]
open indent Order that allows the buying agent to proposalform Form completed by a person
buy from any sourcethey choose.[ro] taking out an insurance policy that stateswhat
option Right to hire a ship. [rr] is to be insured, how much it is worth, how long
out of chargenote Note issued by customs when the policywill run, and under what conditions
goodshave been cleared [rr] it is to be effected.[tz]
outstanding Unpaid.f5l prospectus (A) Similar to a catalogue,but issued
overdraft Loan made by a bank to an account- by a schoolor college;(B)Document published
holder, enabling them to take out more money by a company, giving details of a new share
than is intheir account [9] issue [3,senseA]
overdraw Totake out more moneythanthere is protest To take legal action to obtain payment,
in a bank account. [9] e.g of an outstanding bill of exchange 16,91
overhead A regular cost of running a company, public limited company (elc) Companywhose
e g wages,rent. [9] sharescan be bought and sold by the public. [r]
packing list list of goods being sent.This repeats quantity discount Amount taken offthe usual
some of the information on a bill of lading, but selling price of goods becausethe buyer is
is a separatedocument. [n] purchasing a large quantity. [3]
p and(&) p Abbreviationfor postage and packing quarterly report Report published everythree
t6l months. [r4]
paying-inslip Printed form used by an account quarterly statement Statement of account sent to
holder to record cashor chequespaid into a a regular customer every three months. [5]
bank account. l9l quotation Pricegiven for work to be done or a
payload The part of a cargo that earns money for serviceto be provided. [4,r2]
the shipping company [rr]
pet prc For and on behalf oJ.lrl railconsignmentnote (crM) Consignmentnote
pt c Abbreviationfor public limited company, sent with goodsby rail. [rr]
used in company names [r] receipt Adocument showing that goods have
postageand packing(p&p) Chargefor postage been paid for. [rr]
and packing goodsto be sent to a customer. [6] recoursefactoring Similarto non-recourse
postal order (ux) Document bought from a post factoring, but claiming the debt from the
office that representsa certain amount of manufacturer if the customer cannot pay. [ro]
money. It is a safe way of sending money by referee Personwho writes a reference
post.[6] (senseB).[8,r5]
p.p. Abbrevialionfor per pro, used before the reference (A) Figures (e.g.date) and / or letters
sender'sname in a signature block to indicate (e.g.initials of sender)written at the top of a
that a letter is signed on behalf of someone Ietter to identify it, often abbreviated to ref
else,e.g.a personal assistant signing on behalf (B)Written report on a company's
of a manager. [r] creditworthiness or a job applicant's character
premium Payment made to an insurance and suitability for the job h(A), 8,rSF)l
company in return for cover [rz] remittance Payment. [6]
primary source In research,sourceofflrst-hand retailer Personor company that buys goodsfrom
information such as an interview or wholesalers or manufacturers to sell to the
questionnaire h4] public. [3]
principal Personor organizationthat hires an revocableletter of credit Letter of credit that can
agent or broker to buy or sell goodsfor them be cancelled.[9]
Ir,ro] road consignment note (cmn) Consignment note
sent with goods by road. [rr]
294
sAD Abbrevlation for sinqleadministrative singleadministrativedocument (sao) Eight-part o
o
document.ltt] set of customs forms for export declarations,
saleor return Term used when the supplier used in the EuropeanUnion. [rr] o,
agreesto take back any goodsthat the retailer soleagent / agency Personor organization that is
f^l
-^--^+
LdrrlruL ^^ll
>trrr LJI the only one allowed to sell the products of a
salutation Openingof a letter,e g Dear Sir/ manufacturer in a particular country or area.[1o]
Madam.lrl soletrader Personwho owns and runs a business
savingsaccount Account with a bank or building ontheir own. [r]
societyfor personalsavings.lnterestratesare specificindent Anotherterm for closedindent
higher than on other types of account.and Irol
therefore there are usually restrictions on specimensignature Exampieof a customer's
when money can be drawn out [6] signature.usedby a bank to identify
scP Abbreviationfor simplified clearance documents as being valid [9]
procedure fn] standardshippingnote Document completedby
secondarysource In research,sourceof the exporter that gives information about a
information such as a book or a report. [r4] r nns i onm eni T t i s r r s c d a< a del i r r er r r nnte nr
securities Items or investments,e.g.shares,that receipr l11l
can be bought and sold on a stock exchange [9] standbyletterof credit Bank guaranteeto the
settle (vb) Topayan account.[6] sellerthat they,,,,'illbe paid l9l
settlement Payment of an account [5] standingorder Orderto a bank to pay someonea
ship To send goodsby any method oftransport, s nc r i 6ed r m .r r nT nr r r eor r l :r detc e o on f h e
i.e.by road,raii, or air as well as by sea [5] first of everymonth -91
shipbroker Agent who arrangesthe transport of statement nt I :stof amountspai dand
of accou
cargoby ship. Irr] nr nr ed c ent hr i a c unnl i er r n r r r r c i om c r [6'l
shipment Consignment.[7] stockexchange Marketrvherestocksand shares
shippedbill of lading Bill of lading signedwhen arebought and sold -ro]
goods are already on board a ship. [rr] stop (a cheque) To instruct a bank not to honour a
shippedcleanon board Phraseindicating that the cheque l9l
bill of lading was clean,i e.the goodswere subjecttitle Phraseindicating what a preceof
taken on board in good condition. [rz] correspondence is about.e g c os damagedin
5hi pping Conference International organization post.In a letter it is placeddirectlyafter the
of shipowners that setsprices for transporting salutation;in a fax or email it forms part of the
goods or passengerson scheduledroutes. [rr] header information fr]
shipping documents The documents usedfor subrogation lnsurer'sright to claim damaged
shipping goods,and usually including - goodsfor which they have pard compensation
depending on the type oftransport -Bill o;f Irzl
Lading (or Airway B|II),commercial invoice, subsidiary Company of which at least half the
insurancecertifcate andany other customs share capital is olvned by a larger company,but
documents that may be required in the which may trade under its own name [3]
shipment, e.g.Health Certiflcate(for food),EURl syndicate Group of people or companieswho
to get preferential tariffs, Certiflcateof Origin, work together to make money. [rz]
etc. [5]
shipping mark Distinctive mark put on the sidesof take legal action To hand over a matter, e.g non-
cratesand boxesindicating who they belong to. [rr] payment of a bill, to lawyers 17]
sight biff Another term for sight drafi.fgl tanker Ship that carriesliquid bulk
sight draft Bill of exchangethat must be paid consignments,usually oil In]
immediately it is presented.14,6,9] tariff list of prices chargedfor goods or services
signatureblock (A) Name andjob title typed L1U
below a handwritten signature at the end of a telegraphictransfer (rr) Quick method of
Ietter; (B)Sender'sdetails that appear below his transferring money to an account abroad The
/ her name at the end of an email message.[r] sender'sbank cablesthe money to the receiver's
simplifiedclearanceprocedure(sce) Customs bank. l6l
clearanceprocedureused in the European tender Writtenestimate,usuallyforalarge;ob13]
Union to make documentation easierfor term draft Billofexchangethat mustbe paidon a
exporters and agents.lrr] particulardateafter goodshavebeen sent [6]
295
termsof payment Termsthe buyerand seller vAr Abbreviationfor Value Added Tax. [4]
t!
agreeregardingdiscounts, methodsof ValueAddedTax (ver) A UK purchasetax. [4]
6
o payment,shipment,and documentation. [9] valued policy Type of insurance policy in which
c' throughbill of lading Anotherterm for the value ofthe goodsto be insured is agreed in
multimodaI b iIIof Iading ln) advance.[rz]
time charter Charterthat lastsfor a periodof voyage charter Charter for a particular voyage
time,e.g.sixmonths.Irr] carrying a particular cargo. [rr]
title Thelegalright of possession. [r]
to account Termusedwhen part of a paymentis wear and tear Normal deterioration of
made.[6] something as it is used.[7]
to order Phraseusedto indicatea negotiable wholesaler Personor company that buys goods
document.[rr] from manufacturers and sells them to retailers.
tonnagevalue Thecostperton of cargofor tt1
charteringa shipundera voyagecharter.lrrl
tradeassociationOrganizationthatrepresents
andpromotesa particulartrade.[8,ro]
tradediscountAmounttakenoffthe usualselling
priceof goodswhen they aresoldby a
manufactureror wholesalerto a retailer.[3]
tradejournal Publication,usuailyweekly or
monthly,specializingin a particulartrade or
profession.[ro]
tradeprice Pricepaidfor goodsby a retailerto a
wholesaleror manufacturer. [3]
tradereferenceReference in which a personin
onecompanygivestheir opinionasto the
creditworthiness of anothercompanyin the
sameareaof business. [3]
traveller'schequeChequefor a fixedamount,
soldby a bank,that canbe cashedby the buyer
in othercountries.[9]
trial order Order,usuallyfor a smallquantityof
goods,to testthe market.[5]
trustee A personor organization that manages
moneyfor anotherpersonor organization. 19]
rr Abbreviationf or telegraphictr ansfer.16l
tue Unit of containerstowageequalto onezoft
(6.tm)container.Irr]
turnover Totalbusinessdoneby a companyin a
givenperiod,e.g.a year.[3]
296