會計問題 - Debit Note and Invoice 有什麽分別和用處

請問Debit Note 有什麽用途 和發票有什麽分別?

Debit note is the charges to customer and for invoice adjustment.

Invoice is the official sales transacation between the buyer and seller.

Commercial Invoice 和Invoice 有什麽分別. 在什麽情況下會使用Commercial Invoice ?

Invoice is for transaction record and payment.

Commerical invoice is the good delivery purpose . It always go with packing list for Letter of Credit export to foreign countries.

2007-05-23 00:51:00 補充：
Commerical invoice is the goods delivery purpose . It always go with packing list for Letter of Credit export to foreign countries.

1. Debit Note
Debit Note 是兩家公司對帳時，發生調整的情況，由一方開具Debit Note 向另一
方收取費用，這批費用並非正常銷售費用(如果是正常銷售是要開 Invoice)，是經
過一些協商作出的調整。

2. Commercial Invoice
Commercial Invoice 與 Invoice是一樣，並沒有分別，Commercial Invoice通常出
現銀行的出入口單，特別在辦理 DP 和 L/C的業務時，文件規定
有 “Commercial Invoice” 的字眼。