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Sales and finance documentation

When you travel by train, you need a ticket as proof that you have paid. When you send a consignment of goods by rail or road you also need a receipt to prove the transport company has taken the goods. A consignment note is both a ticket and a receipt. A consignment note for goods sent by air is called an air consignment note or an air waybill. A consignment note for goods sent by sea is a Bill of Lading. A combined transport document is for goods sent by more than one means of transport.

When companies buy goods, they send an order to the suppliers. If the buyers are regular customers, the suppliers send the goods and then send an invoice. The buyers do not always pay the invoice immediately. Usually, the suppliers send a statement at the end of the month, which shows all the transactions between the suppliers and the buyers in that month. The buyers then pay the amount outstanding on that statement.

Sometimes when the suppliers receive an enquiry, they send a proforma invoice. This is a quotation, which looks like the final invoice so the buyers know how much they have to pay. If the suppliers do not know the buyers, the buyers might pay in advance against the proforma when placing their order.

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Accounts and cheques

If you have an account at a bank and you want to pay money to someone, you write a cheque. This is an order to the bank to pay money to someone from your account. You can write a cheque on anything (a man once wrote a cheque on a cow and the bank paid the money), but banks give standard cheque forms to customers who have accounts (account holders).

For example today is 23 March. You want to pay "Household Designs Ltd" £100, but you only have £50 in your account. You will have enough money in your account next week, so you write a later date on the cheque (e.g. 31 March). This is called post-dating a cheque. It is now a post-dated cheque. The bank will not accept it before the date written.

Some shops do not like taking cheques because the customer might be dishonest. Banks give most account-holders a guarantee card (also called a cheque card or a banker's card), which they sign. The shop assistant compares the signatute on the cheque and on the card and writes the guarantee card number on the back of the cheque. The bank guarantees payment (up to £50) even if the account holder does not have enough money in his/her account at the time.

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Structure of a business letter

A letter is composed of the following elements: heading, date, address, salutation text, subscription.

A letter can be typed on the organization's form. Any form has its letterhead printed typographically. The letterhead bears the name of organization or firm, sending this letter, its address, address for telegrams, telephone, telex, fax. If you do not use the form, write your address (as a sender) on the upper right side of the letter. Do not indicate your name here; it will follow your signature. Ukrainian names of foreign trade organizations are not translated into foreign languages. They are written with Latin letters using English transcription. Your telephone number may be written below.

The date is written on the right side above (under your address if the letter is written on a form or under a typographical letterhead of the form).

As a rule, before the address of the recipient a reference is indicated which the sender asks to mention in the reply to the letter. A common reference represents the initials of the person who wrote the letter and those of the typist who typed it.