8.3.2 关于发票

3.2 About the Invoice 关于发票

W: What kind of document is an invoice?

M: It's a document from the seller to the buyer. It contains full particulars of the goods sold, such as quantity, quality, price, forwarding particulars, and terms of payment.

W: How many kinds of foreign invoices are there?

M: Four. They are Loco invoice, FOB invoice, CIF invoice and Franco invoice.

W: What does the price in different kinds of invoices include?

M: By Loco invoice, the price includes only the cost of goods at the warehouse of the seller. By FOB invoice, the price includes the cost before the cargo is delivered. By CIF invoice, the price includes all the expenses of cost freight and insurance . The price in Franco invoice includes all expenses to destination.

W: Oh, I see.