英语翻译The pro forma invoice,sent in certain cases to an import

英语翻译
The pro forma invoice,sent in certain cases to an importer,is an invoice provided by an exporter before a sale or shipment of goods for a license or for L/C purposes,informing the importer of the kinds and quantities of goods to be sent,their value,and important specifications (weight,size,and similar characteristics).A pro forma invoice is used as a preliminary invoice together with a quotation.
The customs invoice is an invoice made out on a special form stipulated by the customs authorities of the importing country to allow imports to enter the country.This invoice includes information that the country desires and is not found on the ordinary commercial invoice.It is only used in a few countries.Customs invoice is required by the importing country in order to clear the customs,to verify country of origin for import duty and tax purpose,to compare export price and domestic price,and to fix anti-dumping duty,etc.
Letter of Credit (L/C)
An L/C is a written promise which is issued to the exporter by the opening or issuing bank upon the request of the importer (i.e.the applicant),promising to pay a certain sum of money within a certain period of time against the stipulated documents.The documents the importer requires in the credit may vary,but at a minimum include an invoice and a B/L.Other documents the importer may specify are certificate of origin,consular invoice,insurance certificate,inspection certificate and others.
Ls/C are the most common method of making international payments because the transaction risks are shared by the importer and exporter,and they are more formally called documentary Ls/C because the banks handling the transaction deal in documents instead of in goods.
There are a number of different kinds of Ls/C,such as Revocable L/C,Irrevocable L/C,Documentary L/C,Clean L/C,Confirmed L/C,Unconfirmed L/C,Transferable L/C,Acceptance L/C,Sight L/C,Usance L/C,Deferred Payment L/C,Back-to-Back L/C,Revolving L/C,Red Clause L/C,Standby L/C.Each type of L/C has its own advantages and disadvantages for the importer and for the exporter.
Of all the types,two basic forms of Ls/C are the Revocable L/C and Irrevocable L/C.There are also two types of irrevocable L/C:the Irrevocable L/C not Confirmed,and the Irrevocable Confirmed L/C.

形式发票
形式发票是在交易或货物装运前,因为许可证或信用证需要,由卖方以某种方式寄给买方告知货物种类和数量,价值和其他重要说明,如重量,体积和其它类似性能.形式发票是和报价单一起使用的预备发票.
海关发票
海关发票是根据进口国海关机构规定具有特定格式的发票,以方便货物进口该国,而且上面有国家要求这项,是普通发票上没有的.海关发票只能为数不多的几个国家间使用.为保证洁关,进口国海关要验证原产国,明确进口关税,比较进出口差价,确定反倾销税等.
信用证
信用证是应买方要求下由开户行发给卖方的书面承诺,保证按照规定,一定时期内支付相应资金.信用证的内容各异,但至少包括发票和提单,也可包括原产地证书,领事发票,保险证明,检查证书等.
信用证是国际贸易中最常用的而付款方式,交易风险由买卖双方共同承担,正式的全称是跟单信用证,因为银行处理的是单单交易,不涉及到货物.
信用证也有好所种类,课撤销信用证,不可撤销信用证,跟单信用证,保兑信用证,光票信用证,不保兑信用证,可转让信用证,即期信用证,远期信用证,延付信用证,背对背信用证,循环信用证,红色条款信用证,预付信用证.每种都有各自的优缺点.其中最基本的信用证就是可撤销和不可撤销信用证.后者又包括不可撤销不保兑信用证和不可撤销保兑信用证.
.