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					                     FINANCE MINISTRY
            FINANCE – MARKETING UNIVERSITY
                COMMERCE DEPARTMENT




                      ENGLISH FOR
                INTERNATINAL BUSINESS 1

                       FOR INTERNAL USE ONLY


                 HỒ CHÍ MINH CITY – AUGUST 2009


Software CD ―Business English 3‖ (installed with CD 1); & Textbook is ―Business Transactions‖
Unit 1: International Money Order.
Unit 2: Checques
Unit 3: Traveller’s cheques.
Unit 4: Letters of Credit; Invoices
Unit 5: Bills of Lading.
Unit 6: Letters of enquiries
Unit 7: Follow-up letters; sales letters
Unit 8: Letters of complaints

Examination:
Speaking
Listening
Writing: business letters, reports, essays
Translation: English – Vietnamese; Vietnamese - English
 No. 1234             Drawn under Credit Number 01/765/NWB/2A
                      of Traders Bank of Japan, Tokyo, Japan, dated 1 November 1984

                      19th November 1984                   for £100,000
                     At            SIGHT                        Pay this SOLE of EXCHANGE
       ...............................................................................to the Order
       of OURSELVES ...._........................_____
            THE SUM OF ONE HUNDRED THOUSAND POUNDS STERLING

       Value RECEIVED …….. which place to Account
                             UNITED KINGDOM SELLER LIMITED
        To   NATIONAL WESTMINSTER BANK PLC
              25, OLD BROAD STREET
              LONDON EC12

  Drawer
  Drawee
Specimen
Bill of Exchange
Source: Nat West International - Documentary Credits
National Westminster Bank Trade Finance Services, 1985




                                                                      13, Le Loi Street
                                                                      Ward 10, District1
                                                                      Class:
                                                                      Tel.: …………..
          Date: 10 September

         Re: REQUESTING LEAVE OF ABSENCE

         Dear (name of department head or supervisor):

         I am requesting a leave of absence of ………….. (length of time) due to ………….
         (family emergency/health reasons/ to attend another school), which …….….. (has
         occurred/or will occur or begin) on …………(date).

         I am enclosing supporting documents (physician's statement/information on school)
         for your review and consideration.



                                                  -2-
         My absence will commence on ………….. (date), with an anticipated return date of
         …………..(date you expect to resume your duties/position).

         I appreciate your prompt consideration of and response to this request.

         Sincerely,

         Name in full:………………………

3.1 Listen to the message and fill in each blank of the following notes with missing
information.
Submit a check __request__today.
Have accounting __cut__a check for $15,000.
Make the check __payable__to ARad.
He wants check __postdated__with Friday’s date.
Request that the funds be __transferred_from savings.
Verify information before __forwarding_it to AdRad.
Check __exceeds__ $10,000.
Write memo on check and __in the books__
Give current __balances__of both accounts.
He’ll be back on _Tuesday__.
SCRIPT
Good morning, Dianna.
I’d like you to submit a check request today.
And have the accounting cut a check for $15,000 payable to
AdRad. I want the check postdated with Friday’s date.
Request that the funds be transferred from savings to accounts
payable. Please verify all information about the check before
forwarding it to AdRad. See whether the check exceeds
$10,000. Remember that it will require 2 signatures.
Write memo on check and in the books increasing the
“Spokesperson” campaign.
Please also ask the accountant to give me the current balances
of both the checking and savings accounts.
Betz, I’ll be back on Tuesday. See you then.
3.2 Read the following statement and answer the questions below
CENTRAL COMERCIAL BANK
10 MONEY Street
Chicago, Illinois 46182

STATEMENT
Statement for
International Toys                  Checking Account 00-00000-000A
40 Children’s Way                   Tax ID Number: 00-0000000
Divertido, CA 90210

FOR THE PERIOD MARCH 15 to APRIL 14
Opening Balance:              $154,352.23
Total Deposits (credits) and other additions: $ 26,494.91
Total Withdrawals (debits)
And other subtractions: $ 46,307.60
Closing Balance this Statement: $134,539.54
CHECK SEQUENCED
1056      1057                          *1061
*Indicates      gap in the sequence
DATE                  DESCRIPTION             AMOUNT
3/15                  Opening balance                       $154,352.23
3/16                  1056                    $ 15,233.12
3/17                  1057                    $ 8,320.45
3/19                  Deposit                               $ 10,293.54
4/01                  1061                    $ 1,221.03
4/02                  Deposit                               $   5,803.86
4/02                  Automated withdrawal
                      Payroll Account   $ 21,533.00
4/12                  Deposit                               $   9,893.54
4/14                  Interest earned                       $    503.97
4/14                  BALANCE
                      THIS STATEMENT                        $134,539.54
QUESTIONS
1)     Whose bank account does this statement refer to?
(A) It refers to the checking account of International Toys (B) The statement is
for Central Commerce Bank’s savings account
(C) It’s the checking account of Divertido Toys, Inc.


                                        -4-
2) How much money was in the account on March 15th?
(A) $154,352.23 (B) $46,307.60 (C) $21,533.00
3) When was check number 1056 processed by the
bank?
(A) on March 16th (B) on April 1st (C) on the 17th of
March
4)      Which check cleared the bank on March 17th?
(A) check number 1057 (B) number 1056 (C) check 1061
5)      What does the amount $503.97 represent?
(A) This represents the interest earned. (B) It stands for the total deposits. (C) It shows the closing
balance.


3.3 Talk with Bank Personnel
DEAN: Good morning. I’m Dean Oliver.
CINDY: Good morning, Mr Oliver. We spoke on the
phone this morning. I’m Cindy Metz.
DEAN: Nice to meet you, Ms. Metz. Please sit down.
CINDY: Thank you.
DEAN: So, as I understand it, you’ve had some trouble
using our ATM.
CINDY: Yes, I put my card in, punched in my PIN
number and tried to withdraw $200. But the machine ate
my card. I’d like my card back.
DEAN: I’m afraid it isn’t as simple as that. There seems
to be a problem with your accounts.
CINDY: What kind of problem?
DEAN: After you called, I checked your file, and
according to our records, you have insufficient funds in
your checking and savings accounts.
CINDY: That’s ridiculous. There’s plenty of money in
both accounts, I assure you. There must be a mistake in
your records.
DEAN: I printed out your most recent statement. As you
can see, neither account has enough money to cover your
withdrawal.
CINDY: Yes, I can see that. I can also see that these
accounts belong to someone who spells her name M-E-
T-T-S. My name is Metz, one “t”, one “z”.
DEAN: Oh, dear. When you called, I typed that name
into the system and the information came up. I assumed
it was you.
CINDY: Well, it’s not. Now, may I have my card back?
DEAN: Of course. Let me just check your accounts.
CINDY: How long will this take? I have an appointment
at 11.
CINDY: I’m just printing out your account statement.
Just a moment. ... You’re right, you have sufficient funds
in both accounts.
CINDY: What is this $10 charge here?
DEAN: Let me see. Hmm. That appears to be a fee for a
returned check?
CINDY: You’re saying I bounced a check?
DEAN: It appears that that’s what happened.
CINDY: I’ve never bounced a check in my life. This
can’t be right.
DEAN: This statement was mailed to you two weeks
ago. Didn’t you see it then?
CINDY: I haven’t had time to read my personal bank
statements.
DEAN: Well, if you wish to contest it, you can take it up
with Mr. Manso, our accounts manager.
CINDY: Never mind, I don’t have time. I just want my
ATM card back.

                          -6-
DEAN: Certainly. Here it is.
CINDY: Do you have any idea why the machine ate it?
DEAN: Well, my guess is that you entered the wrong
PIN number. If you enter the wrong number three times,
the machine withholds your card.
CINDY: That could be it. I can never remember the
number.
DEAN: If you like, we can change it, perhaps to
something easier to remember?
CINDY: Thanks, but I don’t have the time right now.
Thank you for your help.
DEAN: Thank you, Ms Metz. Here’s my card. Please let
me know if I can be of further assistance.
CINDY: I will. Good-bye.
DEAN: Good-bye. Have a nice day.
1
Why is Cindy Metz meeting with DeanOlivei?
Cindy is Dean's assistant.
She wants to check on hex accounts.
Cindy had trouble with the ATM.
7
What does Ms. Metz want Mi. Oliver to do?
She wants Mr Olivet to give her$200.
Ms. Meti wants him to print out her most recent statement
She wants him to give her ATM card back to her.
7 What can you say to politely point out someone else's error?
"Don't be ridiculous!'
"You made a stupid mistake here, see?"
"There must be some mistake."
7
Why does Mr. Oliver have the wrong information about the accounts?
 He forgot Cindy's PIN number.
He spelled Ms. Metis name wrong.
He put the wrong ATM card in the machine.
5 What is the fee for bouncing check at this bank?
The fee is $200
There's a $10 fee
It's $20

1
Where are Dean and Cindy meeting?
Cindy and Dean are meeting in Cindy's office.
They're in the Hoi Polloi office.
They're meeting at a bank.
1
How does Tiffany want to pay for the wire transfer?
She's using a letter of credit from her other bank.
She wants to withdraw the money from her account.
She's going to write a check for it.
8
Why hasn't she filled in the amount on hex withdrawal slip?
She doesn't know how to fill in the amount.
She needs to find out how much the fee is so she can include it.
She hasn't decided how much money she wants to send.
8
What is the name of hex friend's bank in Spain?
It's the Maria Jesus Aragon bank.
We don't know because she doesnt say it
She's not suie but she thinks it's called Banco de
Tauste.
8
What does the woman in Spain have to do in order to pick up her money?
The woman has to present a letter of credit and pay a fee
She must wait for the bank to notify her.
She has to identify herself at the bank and pay a fee.
5
How much is the fee for sending this wire transfer?
It comes to $500 plus tax.
The fee is $542
It is $42




                              3.4 REQUEST A WIRE TRANSFER
                                     (OPEN ACCOUNT)

TIFFANY: Good morning. They told me at the front desk to see you about wire transfer. I’d like to
send $500 to Spain.
DEAN: Do you have an account with us?
TIFFANY: Yes, I do.
DEAN: Are you paying by check, or would you like us to withdraw it from your account?
TIFFANY: Please withdraw it from my account. I have the withdrawal slip right here.
DEAN: You haven’t filled in the amount.
TIFFANY: I want to include the fee in the withdrawal, but I didn’t know how much it would be.
DEAN: OK, we can fill that in momentarily. Where do you want to send it?
TIFFANY: Tauste. It’s a small town near Zaragona.
DEAN: And what is the name and address of the bank to which you’d like to send the money?
TIFFANY: I’ve written it all down here on this piece of paper.
DEAN: I see. And who is the recipient?
TIFFANY: Maria Jesus Aragon.
DEAN: Could you spell that, please?
TIFFANY: I’ve written that down as well. Right here.
DEAN: I see.


                                            -8-
TIFFANY: I need to get the money there as soon as possible.
DEAN: Once we send it, your friend should be able to pick it up within the hour, assuming the bank
is open.
TIFFANY: The bank is closed by now. But she’ll be able to pick it up first thing in the morning?
DEAN: Yes. Please fill out this form and sign it at the bottom.
TIFFANY: What does she need to do to pick up the money?
DEAN: She’ll have to identify herself to the satisfaction of the local bank.
TIFFANY: That won’t be a problem. It’s a small town. They know her.
DEAN: It used to be that way here, too, but this town’s grown so I hardly know any of the
customers anymore.
TIFFANY: Here you are. I hope she remembers that I’m sending it. What happens if she doesn’t
pick it up?
DEAN: They’ll hold the money until she comes in. If she doesn’t come in within a couple of days, I
imagine they’ll notify her that it’s there.
TIFFANY: Good. I called and told her it was coming, but sometimes she forgets.
DEAN: With the fee, that comes to $542.
TIFFANY: Here you are. Will my friend have to pay anything?
DEAN: The local bank will charge something for the service, although I don’t know exactly how
much.
TIFFANY: It won’t be a lot, will it?
DEAN: No, I don’t think so. Here’s your receipt. The money will be there when your friend goes to
the bank in the morning.
TIFFANY: Good. Thank you for your help. Good-bye.
DEAN: Good-bye. Have a nice day.

1) Who is the recipient of the money?
(A) The recipient is an American woman named Tiffany.
She's a friend of the woman who sends the money.
She's a Spanish women named Tauste.
2) What should you take with you when you go to pick up money from a wire transfer?
(A) You should take your checking account statement.
You should have your spouse or a close friend with you.
Take some form of identification.
3) What is Dean’s attitude toward Tiffany?
(A) He appears to be angry with her.
He's patient but not very polite at all.
He seems polite and patient.
4) What can you say if you need help understanding someone’s name?
(A) "Speak faster, please."
"Could you spell that, piease?"
    6) What is the slip of paper the woman puts in her purse just before she says good-bye?
         (A) It's a check for $542
         She puts the withdrawal slip in her purse.
         It's the receipt.
7) How does Tiffany want to pay for the wire transfer?

8) Why hasn’t she filled in the amount on her withdrawal slip?

9) What is the name of her friend’s bank in Spain?

10) What does the woman in Spain have to do in order to pick up her money?

11) How much is the fee for sending this wire transfer?
3.5 REQUEST A LETTER OF CREDIT
CINDY: Well, George, I think we can make a deal.
GEORGE: So do I, Cindy. Your toys have been such a hit in the United States that I’m sure they’ll
do just as well in my stores in Paris and Madrid.
CINDY: I love the idea that kids all over the world will be playing with our toys.
GEORGE: And parents all over the world will be buying them.
CINDY: I love that, too.
GEORGE: I hope that this is just the beginning. If your toys sell as well as I think they will, we’ll
be back to order more.
CINDY: Here’s hoping! Now, what else do we have to work out?
GEORGE: Well, for starters, how do you want to be paid?
CINDY: Our usual practice is to require a letter of credit for the full amount.
GEORGE: OK. Do you have specific requirements?
CINDY: It’s pretty standard. We do require that it be confirmed and irrevocable.
GEORGE: That’s reasonable. What about the date of payment?
CINDY: Well, most of our letters of credit stipulate payment at sight.
GEORGE: Well, I’m not sure that’ll work for us. We prefer at least 60 days.
CINDY: George, we’re a small company. We can’t wait that long.
GEORGE: Well, I’ll have to discuss it with my team. What about delivery?
CINDY: Tell you what: Let work out the delivery and the rest of the details over lunch. I’m
starving.
GEORGE: Good idea. I’m hungry, too. If we can work out some sort of agreement, I can call the
office when we get back and get the ball rolling.
CINDY: Terrific. Let me get my coat and I’ll be right with you.
QUESTIONS:
1) What deal are George and Cindy making?
(A) George plans to sell Cindy’s hit music all over the world.
(B) Cindy’s going to sell George’s toys in the United States.
(C) George is going to sell Cindy’s toys in Europe.
2. What point do George and Cindy disagree about?
(A) whether or not to make the letter of credit irrevocable.
(B) the payment amount.
(C) the date of payment.

3.4 READ A LETTER OF CREDIT
CENTRAL COMMERCE BANK
Irrevocable Straight Letter of Credit
May 10, 1999
Mail to:                              All drafts must be marked:

Dear Sir or Madam:

At the request of George Elder, importer of toy products for International Toys, and for the account
of same, we hereby issue in your favor our Irrevocable Letter of Credit for a sum not to exceed a
total of US $118,000, available by your draft(s) drawn at sight from our bank and accompanied by
the following documents:
1) British Customs invoice (original and two copies)
2) Certificate of Origin stating that the customs invoice covers “Toy Products.”
This Letter of Credit must accompany all draft(s) and documents. When presenting your draft(s)
and documents, please mention the reference number shown above.
This Letter of Credit is subject to the International Chamber of Commerce Uniform Customs and
Practice for Documentary Credits (UCP) in effect on the date this Letter of Credit is issued.


                                              -10-
Charles Spears
CEO,
Central Commerce Bank.


QUESTIONS
1. What type of letter is this?
(A) It’s an invoice. (B) This is an order for toys. (C) It’s a letter of credit.
2. Why would you ask for an irrevocable letter of credit?
(A) I would be able to change it myself if I needed to.
(B) An irrevocable letter is safer because it cannot be changed.
(C) My customer would be able to change the terms of the letter.
11. Who will receive the money indicated in this letter?
(A) Hoi Polloi Toy Company
 (B) George Elder of International Toys
(C) the International Chamber of Commerce
11. From whose account will the money be taken?
(A) from the account of International Toys at Central Commerce Bank
(B) from Hoi Polloi’s account at Central Commerce Bank
(C) from the account of Charles Spears at Central Commerce Bank
5. What documents would you need to bring with you to get the money for this letter?
(A) a British Customs Invoice and a Certificate of Origin
(B) an International Chamber of Commerce document and a credit card
(C) a bank statement from Hoi Polloi Toy Company and George Elder's business card
6. What amount of money can the bank pay, according to this letter?
(A) exactly $118,000 (B) more than $118,000                     (C) $118,000 or less.
7. Who is Charles Spears?
(A) He owns Hoi Polloi Toy Company.
(B) Mr. Spears is the CEO of Central Commerce Bank.
(C) He’s an imp orter of toy — products.
8. If you took this letter to the bank today, when could you get your money?
(A) right away, becaus e it says "drawn at sight"
(B) after 5 days, because it says, "in effect on the date"
(C) on May 10th, because this is the date of the letter
9. What is the reference number of this letter of credit?
(A) The referenc e number is $118,000.
(B) It's 94410
(C) It's number 10-4450010-TOY.
10. In which of the following situations is a letter of credit most likely to be used?
(A) when a company buys goods from another company
(B) when one needs to charge business dinner at a restaurant
(C) when one needs cash but the ATM machine is broken
3.7 DISPUTE A FEE

                             3.5 REQUEST A LETTER OF CREDIT
1. What phrase can you use to introduce yourself in a phone message?
(a)You should say, “Thank you for calling.”
(b)No introduction is necessary when using the phone.
(c)You can use the words, “This is...”
2. Why is Cindy Metz calling Dean Oliver?
(a)Cindy wants to pay the $10 charge over the phone.
(b)She wants him to explain a fee on her bank statement.
(c)She wants her ATM card back.
3. What does Cindy expect Dean to do?
(a)She expects Dean to pay the $10 charge.
(b)Candy expects him to wait for her to call him again.
(c)She wants him to return her call.
4. Why does Cindy use the phrase, “first thing tomorrow morning”?
(a)She’s happy to wait until Dean calls her.
(b)Cindy wants to talk to Dean as early as possible.
(c)She’s meeting Mr. Oliver for breakfast.
5. When you leave a phone message, what is a good way to end it?
(a)Say,”This is...” and give your name.
(b)Give your phone number and say good-bye.
(c)You should say, “Thank you for calling.”

3.6 Read the L/C
                                   Central Commerce Ba nk
                                     Chicago, Illinoi846182
                              Irrevocable Straight Letter of Credit

May 10, 1999
Mail to:  All drafts must be marked:”Original”

HoiPolloi Toy Co. FNN:
Ref. 10-4450010-TOY
P.O. Box 332
Toy Lane Chicago, IL 46177

Dear Sir or Madam

At the request of George Elder, importer of toy products for International Toys, and for the account
of same, we hereby issue in your favor our Irrevocable Letter of Credit for a sum not to exceed a
total of U.S. $118,000, available by your draft(s) drawn at sight from our bank and accompanied by
the following documents:
1. British Customs invoice (original and two copies)
2. Certificate of Origin stating that the customs invoice covers "Toy Products."

This Letter of Credit must accompany all drafts) and documents. When presenting your draft(s) and
documents, please mention the reference number shown above.
This Letter of Credit is subject to the International Chamber of Commerce Uniform Customs and
Practice for Documentary Credits in effect on the date this Letter of Credit is issued.

Charles Spears

CEO, Central Commerce Bank



3.7 Dispute a fee
12) What phrase can you use to introduce yourself in a phone message?
You should say, "Thank you for calling."
You can use the words, "This is..."
No introduction is necessary when using the phone

12) Why is Cindy Metz calling Dean Oliver?


                                             -12-
Cindy wants to p ay the $ 10 charge over the phone.
She wants him to explain a fee on her bank statement.
She wants her ATM card back.
13)What does Cindy expect Dean to do?
She expects Dean to pay the — $10 charge.
i—i She wants him to return her y call.
Cindy expects him to wait for her to call him again.
13)Why does Cindy use the phrase, "first thing tomorrow morning"?
Cindy wants to talk to D e an as early as possible.
She’s meeting Mr. Oliver for breakfast.
She’s happy to wait until Dean calls her.

5)When you leave a phone message, what is a good way to end it?
Give your phone number and say good-bye.
You should say, "Thank you for c ailing."
Say, "This is ..." and give your name.

                                                                            Unit 1
International Money Orders
I. Money order ........................................................................................................................ 1
II. Illustration............................................................................................................................ 3
III. Vocabulary........................................................................................................................... 4
IV. Correspondences ............................................................................................................... 5
V. Exercises ............................................................................................................................. 6



An international money order is very similar in many aspects to a regular money order except that it can be used to
make payments abroad. With it, a buyer can easily pay a seller for goods or services if he or she resides in another
country. International money orders are often issued by a buyer's bank and bought in the currency that the seller
accepts. International money orders are thought to be safer than sending currency through the post because there are
various forms of identification required in order to cash an international money order often including a signature, and a
form of photo identification.

I. Money order

Money Order in the U.S.


                                                         20-00-28
                            BARCLAY BANK International Money Order
Issued by BARCLAY BANK LIMITED HIGH STREET CLAXTON Date: ..
Pay :…………………………
To the order of (CEO of the Bank)…………….                            £
Amount ……………………………………
                               NOT EXCEEDING FIVE HUNDRED POUNDS STERLING
Sender XYZ COMPANY LIMITED
Negotiate through the world at the current rate for demand drafts.
To: Barclay Bank Limited 33 Old Broad Street, London, EC2P M8 England
                                                                   For
                                                                   Barclays Bank International Limited
                                         473726 20 00 28 782390009



In the United States, a money order is a type of check
intended to provide a safe alternative to sending cash in the
mail. Money orders are typically sold by third parties such
as the Postal Service, grocery stores, convenience stores,
and financial service companies such as banks.

A money order as purchased by a presenter typically
consists of two portions: the negotiable check for remittance
to the creditor, and a receipt he retains for his records. The
amount is imprinted by machine or checkwriter on both
portions, and similar documentation, either as a third hard
copy or in electronic form, is retained at the issuer and
agent locations.
A money order is purchased for the amount desired. In this way it is similar to a certified check. The main
difference is that money orders are usually limited in face value to some specified figure (usually under $1,000)
while certified checks are not.
One of the reasons for the growing popularity of money orders is that, unlike a personal bank check, they are
pre-paid and therefore cannot bounce. The only hypothetical reasons a money order could ever bounce are if
the payment is stopped by the maker of the money order, if the issuing company goes bankrupt, or if the
money order is fraudulent or counterfeit.

Money orders are generally considered safer for payments from parties unknown to the payee, as opposed to
a personal check drawn on the maker's bank account. This is mainly because money orders are unlikely to
bounce due to insufficient funds, since a money order is drawn on a bank's funds rather than on an individual's
bank account like a personal check is. And while an individual's checking account balance is susceptible to
running out due to personal whims and incompetencies, a banking institution's funds are not. In recent years,
partly for this reason, money orders have become a preferred method of payment by sellers of goods over the
Internet, but are rapidly being replaced by electronic transfer services (such a Paypal) as the most popular
method.

Security features of U.S. Postal Money Orders
• PMOs are generally regarded as one of the more difficult financial documents to counterfeit
• Watermarks. Telltale watermark when held up to the light should reveal images of Benjamin Franklin,
repeated on the left side (top to bottom)
• Dark security strip running alongside the watermark (top to bottom), just to the right. If held to the light, a
microfiber strip will show tiny letters "USPS" along its length, facing backward and forward
• Rainbow of inked patterns and tones.
• Maximum value of $1000 for domestic (US) postal money orders, and $700 for International Postal Money
Orders.


                                                   -14-
•        Denominations appear in two locations. If the denomination amounts are discolored, that indicates
that they have been erased.
Money Order in India
In India, a Money Order is a service provided by the postal service. A payer who wants to send money to a
payee, pays the amount and a small commission at a post office and gets a receipt from the post office. The
amount is then delivered as cash to the payee after a few days by a postal employee, at the address specified
by the payer. A receipt from the payee is collected and delivered back to the payer at his address. This is
reliable and safer than sending cash in the mail.
This is a very valuable service for transferring funds to a payee who is in a remote, rural area, where banks
may not be conveniently accessible or where most people may not use a bank account at all.
II. Illustration
Here is the introduction for using International Money Order on Italian Post Office website (Poste Italiane)
International Money Order: To send money abroad, from all post offices
Features:
According to the existing agreements with different countries, Poste Italiane offers two types of
services
International money orders are payable at the post office listed on the money order itself, but they can also be
cashed at another office. In this case, the beneficiary must pay 1.03 euro.
The amount of the international money order is shown in the currency of the destination country or in an
agreed upon currency, after having been converted from euro.

FEATURES
According to the existing agreements with different countries, Poste Italiane offers two types of
services:
• ordinary international money orders: sent by post;
• the Eurogiro: sent via the IT network linking the countries belonging to the circuit.
International money orders enable to receive or send registered letters, insured letters and C.O.D. parcels
from/to countries having underwritten a bilateral agreement with Italy.
                                                         euro
  Up to 154,94 euro                                      3,25
  From 154,95 euro to 258,23 euro                        3,87
  From 258,24 euro to 516,46 euro                        4,39
  From 516,47 euro to 1.032,91 euro                      4,91
  From 1.032,92 euro                                     5,16
                                                              Euro
 Notice of receipt/payment                                    0,46
 Certificate of issue/payment                                 0,57
 Payment at alternative post office                           1,03
 Revalidation and duplication                                 1,29
 Richiesta in visione vaglia pagato                           1,29
Albania, Algeria, Belgium, Bulgaria, Burkina Faso. Canada, Cape Verde, Czech Rep., Taiwan, China, Cyprus,
South Korea, Ivory Coast, Egypt,Ghana, Greece, Guinea, India*, Israel*, Mauritius, Latvia, Malta, Mauritania,
Poland*, Romania, Senegal, Slovenia, Spain (including Andorra), South Africa, Thailand, Hungary. Uruguay,
Vatican City, Yugoslavia
Through France: Benin, Cameroon, Futuna Island, Gabon, New Caledonia, French Polinesia, Wallis Island
Through South Africa: Lesotho, Namibia. Swaziland
* Authorised solely to issue money orders (source: www.posteitaliane.com)

III. Vocabulary


1. Insert the correct words and phrases in the appropriate
spaces in the text below
Balance Beneficiary      Convenient           Currency
debit        Deposit     Encash               Fill in
identification Levy Mail Negotiate            Refund
Service charge        Transaction

International Money Orders are suitable for small
transaction (1).. such as subscription, gifts, order or small
import orders. They are usually paid in sterling or US dollars.
If you want to pay a person or a business abroad in any other
currency (2)..., ask a bank official for advice.
When you fill in (3) ..the request form you write your own
name and the names of the Beneficiary (4)…… , you should
also state how you wish to pay: in cash, by cheques, or by
debit (5)..to your account. You then receive the I.M.O., and
you can mail (6)...it direct to the company or relative abroad.

The I.M.O is ...(7)...because the bank makes all the
arrangements for you and there is no delay. There is a
small....(8)..., however. This is also called a commission
charge.

Banks which.. .(9)...IMOs have signs (called stickers) which
they display on outside windows and inside on cashiers'
counters. Your beneficiary can obtain cash for his IMO or he
can ....(10)...it to his account. The beneficiary's bank
will...(11)...a small commission charge, and will ask for
suitable... (12).... if they do not know him personally.


                            -16-
Only banks are allowed to ...(13)....I.M.O.s. They cannot be
used in hotels, shops or airports.
If you lose an I.M.O. You can get immediate ...(14) which
is limited to £100 or US$250.
The . ..(15)....is repaid after a short period.

International Money Orders are suitable for small……...(1)..
such as subscription, gifts, order or small import orders. They
are usually paid in sterling or US dollars. If you want to pay a
person or a business abroad in any other... (2)..., ask a bank
official for advice.
When you ...(3) ..the request form you write your own name
and the names of the …(4)…… , you should also state how
you wish to pay: in cash, by cheques, or by ……...(5)..to your
account. You then receive the I.M.O., and you can. ..(6)...it
direct to the company or relative abroad.

The I.M.O is ...(7)...because the bank makes all the
arrangements for you and there is no delay. There is a
small....(8)..., however. This is also called a commission
charge.

Banks which.. .(9)...IMOs have signs (called stickers) which
they display on outside windows and inside on cashiers'
counters. Your beneficiary can obtain cash for his IMO or he
can ....(10)...it to his account. The beneficiary's bank
will...(11)...a small commission charge, and will ask for
suitable... (12).... if they do not know him personally.
Only banks are allowed to ...(13)....I.M.O.s. They cannot be
used in hotels, shops or airports.
If you lose an I.M.O. You can get immediate ...(14) which
is limited to £100 or US$250.
The . ..(15)....is repaid after a short period.

Balance
2. Insert the correct phrases in the appropriate spaces below.
By cash/in cash                   By debit    On the spot
By cheque                         On your behalf
You can buy an I.M.O. at your local bank branches.
The bank can fill in all the necessary forms On your
behalf (1)..., so you don't have to complete long
application forms.
The most convenient method of payment is By debit
(2)...., as you don't have the risk of carrying notes and
coins and the bank can simply reduce the amount in
your account for you. If you have an account and a
cheque book you can pay By cheque (3). Both of these
methods are better than payment By cash.. .(4), which
is inconvenient and risky.
If you have an account or cash, the bank can complete
all the arrangements.. .(5)..., so there is no delay. You
can then post the I.M.O. immediately.




                                               -18-
You can buy an I.M.O. at your local bank branch. The
bank can fill in all the necessary forms ....(1)..., so you
don't have to complete long application forms.
The most convenient method of payment is... .(2)...., as
you don't have the risk of carry notes and coins and
the bank can simply reduce the amount in your
account for you. If you have an account and a cheque
book you can pay.. .(3). Both of these methods are
better than payment On the spot.. .(4), which is
inconvenient and risky.
If you have an account or cash, the bank can complete
all the arrangements.. .(5)..., so there is no delay. You
can then post the I.M.O. immediately.
IV. Correspondences
A company supplying a small order, such as a number of books or
magazines, may send a letter to a buyer in England asking for
payment before the goods are sent. This is necessary because
the supplier does not know the buyer personally, or does not do
regular business with him.

                                      HP Company
                                      124-6 Le Loi str.
                                      Ward 10, dist. 1
                                      Ho Chi Minh City
2nd March, 2005
                                      2nd March, 2005
J.K. Harvey,
37 Winchester Str,
London, SW34 KR.

2nd March, 2005                               2nd March, 2005

Dear Sir or Madam

Thank you for your order (Number CH243) for 300
copies of magazine from our publisher. We enclose the
invoice, which gives you details of the cost. Payment
must be made before we send the goods. The invoice
Number is QS3458.

We would like to suggest that you pay by International
Money Order. The amount of not (£137) is small, and
the International Money Order is the quickest and
cheapest method ft both of us. Your bank can help you
to complete it, and you can then post it to our address.

We look forward to supplying the magazines as soon
as we receive payment.

Yours faithfully,

C.A. Hines
The English buyer can then go to his bank branch and purchase an International
Money Order. Then he writes to the supplier.

                                   -20-
8m March 2005
Dear Sirs,
Thank you very much for your letter of the 2nd March
2005 enclosing your detailed bill. I enclose an
International Money Order (No.1075881) for USD 250,00
(two hundred fifty US dollars) which include charge your
bank will levy for cashing it, or depositing it to your
account.
I trust that this method of payment is convenient. If we reserve
rooms in your hotel in the future, however, International Money
Order may be inadequate, we hope to enjoy better prices.

We look forward to seeing you then.         .....

Yours sincerely,

J.K Harvey
V. Exercises
1. Write a letter to an English customer who has booked 25
rooms for a group of English tourists.
                                          New World Hotel
                                          12-6, Le Lai Street
                                          Ward 7, District 1
                                          HCMC, Vietnam
Ms Anderson
Sales Manager
J.K. Harvey
37 Winchester Str,
London, SW34 KR.

2nd October, 2010

Dear Ms Anderson,

Thank you for your booking 25 rooms for a group of
English tourists.

We enclose the brochure, which gives you details of
the cost. Deposit must be made before we arrange for
preserving the rooms.

We would like to suggest that you pay by International
Money Order. The amount of (£137) is small, and the
International Money Order is the quickest and
cheapest method for both of us. Your bank can help
you to complete it, and you can then post it to our
address.

We look forward to serving you and your group then.

Yours sincerely,

C.A. Hines


                        -22-
2. Reply to the above letter, enclosing an International Money
Order for US$250.
J.K. Harvey,
37 Winchester Str,
London, SW34 KR.

2nd March, 2005

Dear Sir,

Thank you for your order (No. CH243) for 300 copies
of magazine from our publisher. We enclose the
invoice, which gives you details of the cost. Payment
must be made before we send the goods. The invoice
No. is QS3458.

We would like to suggest that you pay by International
Money Order. The amount of not (£137) is small, and
the International Money Order is the quickest and
cheapest method ft both of us. Your bank can help you
to complete it, and you can then post it to our address.

We look forward to supplying the magazines as soon
as we receive payment.

Yours faithfully,
C.A. Hines
                                    Unit 2: Cheques
I.     History ..................
II.    Parts of a cheque
III.   Types of cheques
IV.    Vocabulary............
V.     Exercises ..............




                                           -24-
---------------------------------------------------------------------------------------------------------------------------
I. History
A cheque (British E) or check (AmE), is thought to have
developed from Persian ―chek,”
A Cheque is a negotiable instrument instructing a financial
institution to pay a specific amount of a specific currency
from a specific demand account held in the maker’s or
depositor's name with that institution. Both the maker and
payee may be natural persons or legal entities.
During the first century C.E., banks in the Near East issued
letters of credit known as Sakks. They are considered the
basis for the modern cheque.
The cheque had its origins in the ancient banking system, in which
bankers would issue orders at the request of their customers, to pay
money to identified payees. Such an order was referred to as a bill of
exchange. The use of bills of exchange facilitated trade by eliminating the
need for merchants to carry large quantities of currency (e.g. gold) to
purchase goods and services. A draft is a bill of exchange which is
payable on demand of the payee.

The cheque was originally called a "check" in reference
to the counterfoil used to check against forgery and
alterations. The spelling "cheque" seems to have been introduced by J. W. Gilbart in 1828 { A
practical treatise on banking, 2nd ed, 1828, Effingham Wilson, London). He explains in a footnote 'Most writers
spell it check. I have adopted the above form because it is free from ambiguity and is analogous to the ex-
chequer, the royal treasury. It is also used by the Bank of England "Cheque Office"'. According to Holden, the
older spelling survived in some English" text-books in the 1920s (M J Holden, History of Negotiable
Instruments in English Law, 1955, University of London Press, London).
The older spelling is more common in the USA, but the UK and most Commonwealth countries have adopted
the newer form "cheque".

        of a cheque
II) Parts
A cheque shall contain:
   1) Place of issue
   2) Cheque number
    3) Account number MICR
    4) Date of issue
    5) Payee
    6) Amount of currency
    7) Signature of the drawer
A cheque is generally valid for six months after the date of issue unless otherwise indicated, but this varies
depending on where the cheque is drawn. In Australia, for example, it is fifteen months.

III. Types of cheques
In the United States, cheques are governed by Article 3 of the Uniform
Commercial Code.
• An order cheque - the most common form in the US - is payable only
to the named payee or his or her indorsee, as it usually contains the
language "Pay to the order of (name)."
• A bearer cheque is payable to anyone who is in possession of the
document: this would be the case if the cheque does not state a payee,
or is payable to "bearer" or to "cash" or "to the order of cash", or if the
cheque is payable to someone who is not a person or legal entity, e.g. if
the payee line is marked "Happy Birthday".
In the United States, the terminology for a cheque varies with the type of financial institution on which it is
drawn. In the case of a savings and loan association it is a negotiable order of withdrawal; if a credit union it
would be a share draft. Cheques as such are associated with chartered commercial banks, but under Article 3,
and thus in common usage, cheque is understood to mean any or all of these negotiable instruments.

Parties to regular cheques generally include a maker, the depositor writing a cheque; a drawee, the financial
institution where the cheque can be presented for payment; and a payee, the entity to whom the maker issues
the cheque. Ultimately there is also at least one indorsee which would typically be the financial institution
servicing the payee's account, or in some circumstances may be a third party to whom the payee owes or
wishes to give money.

A payee that accepts a cheque will typically deposit it in an account at the payee's bank, and have the bank
process the cheque. In some cases, the payee will take the cheque to a branch of the drawee bank, and cash
the cheque there. If a cheque is refused at the drawee bank (or the drawee bank returns the cheque to the
bank that it was deposited at) because there are insufficient funds for the cheque to clear, it is said that the
cheque has bounced.

When a maker directs the maker's bank to deduct the funds for the amount of a cheque from the maker's
account, thus guaranteeing funds will be available for the cheque to clear, and the bank indicates this fact by
making a notation on the face of the cheque (technically called an acceptance), the instrument is then referred
to as a certified cheque.

A cheque used to pay wages due is referred to as a payroll cheque. Payroll cheques issued by the military to
soldiers, or by some other government entities to their employees, beneficiants, and creditors, are referred to
as warrants.


                                                -26-
When a cheque is designed to allow the person signing it to make an unconditional payment to someone else
as a result of paying the account holder for that privilege, it is referred to as a travelers cheque. As travelers
cheques can usually be replaced if lost or stolen, they are often used by people on vacation in place of cash.
The use of credit or debit cards has, however, rendered them less important than they previously were; there
are few places that do not accept credit cards but do travelers cheques - in fact, nowadays, many places do
not accept the latter.

A cheque sold by a post office or merchant such as a grocery for payment by a third party for a customer is
referred to as a money order or postal order.

A cheque issued by a bank on its own account for a customer for payment to a third party is called a cashier's
cheque, a treasurer's cheque or a bank cheque. A cheque issued by a bank but drawn on an account with
another bank is a teller's cheque.

In addition to issuing cashier's and teller's cheques, banks often sell money orders, and travelers cheques are
usually purchased from banks.

Some public assistance programs such as the Special Supplemental Nutrition Program for Women. Infants
and Children, or Aid to Families with Dependent Children make vouchers available to their beneficiaries, which
are good up to a certain monetary amount for purchase of grocery items deemed eligible under the particular
program. The voucher can be deposited like any other cheque by a participating supermarket or other
approved business.

IV. Vocabulary
1. Insert the correct phrases into the appropriate spaces in the passage below.
In direct credit          Transferring into an account directly from another
                          account
By direct debit           Automatic payment by a bank of regular
                          payments to e.g. an insurance company, etc.
In credit                 An account is in credit when you have money in
                          the bank
In payment                Please accept this cheque in payment
In preference             I like to use cheques in preference to cash; it's
to                        safer.
In return                 You pay some of your salary into a deposit
                          account, and in return you get some interest.
Until further             Until the instructions are changed
notice
Most people nowadays accept cheques (1)in payment of bills
and debts. They accept cheques from creditors (2) In preference
to cash because it is safer, especially with the crossed cheques
system, and (3) in return they write cheques to their creditors. In
addition, many people now have their salaries paid (4) In direct
credit into their account.
If your account is (5)in credit. you can pay your bills by cheque
at any time. Furthermore, you can pay regular monthly or
quarterly (3 month) bills, such as insurance premiums (6)until
further notice .. .The bank will do this for you for a small
charge, and you can instruct your bank to continue these
regular payments,(7)by direct debit .usually until the debt is
paid.
2. Insert the correct phrases in the appropriate space in the passage below

balance             cash                Cheque book             Counterfoil   Credit slip
Crossed             Drawer              Interest                Notice        Overdraft
Payee               Payments            Receipts                Statement     withdraw
Checking account in debit
The big advantage of a current account is that you have a (1)
Cheque book .... and you can pay your bills, by cheque. You don't
have the risk of carrying (2) cash....around with you.
The advantage of a deposit account is that your money earns (3)
Interest...., although the rate is usually not very high.
You can (4) withdraw.. .money from your current account at any
time, but with a deposit account you must usually give seven
days'(5) notice...
If you want to make payment to creditors you write their name on
the cheque and sign it. Your creditor is described as the
(6).payee..and you are described as the (7) drawer....You can find
out how much you have in the bank by requesting a regular (8)
statement....All transactions are included in this, both (9)....and /
or debits and credits respectively. If your payments are greater

                                              - 28-
than your receipts your account is overdrawn. You need the
permission of your bank manger to have an (10).. .in this way.
It is advisable to keep a record of all our payments on the (11) …….of
your cheque book. If your credit entries (or receipts) are not paid by
direct credit you should bring the cash, cheque or money order with
you and fill in a (12)...also called a paying-in slip if it is from your
paying-in book.
If you send a cheque through the post, it must be a (13)... .cheque to
make sure that it cannot be cased by a dishonest person. Sometimes
it is necessary to write "Account Payee Only" between the crossed
lines.
Finally, with a current account you should occasionally ask your
branch how much you have in your account. This account is called
the (14)…….. which is the difference between your payments and
receipts.
V. Exercises
1. Write a letter to the branch of a bank in Central London
You wish to open a current account to enable you to pay the expenses of
agents and representatives. You will make monthly payments into the
account from your own bank branch; and other remittances, such as
money orders and postal orders, will be paid into it. Include any other
credit and debit entries you think necessary.

Dear Sir/ Madam,

I wish to open a current account to enable me to pay the expenses of
agents and representatives.

I will make monthly payments into the account from my own bank branch;
and other remittances, such as money orders and postal orders, will be
paid into it.

I will also include other credit and debit entries I think necessary, such as
customer’s accounts receivable, insurance premiums, power payments,
etc.

I look forward to hearing from you soon.
Yours faithfully,
2. Write a letter to a customer asking him to pay a bill for a magazine subscription
You want him to pay by cheque to the magazine's account. Give the address of the bank, the name of the
payee, and the name and address of the bank branch.
3.       Write a letter to a representative
Requesting information on how to pay a sum of $US 115 which your firm owes him for his expenses as a
representative. Your firm thinks it best to pay by cheque direct to his account in London. Suggest this to him,
but include alternatives as well.




                                         Unit 3: Travellers’ Cheques
I. Travellers’ Cheques
Definition
A traveler's cheque is a preprinted, fixed-amount cheque designed to allow the
person signing it to make an unconditional payment to someone else as a result of
having paid the issuer (usually a bank) for that privilege. As traveler's cheques can
usually be replaced if lost or stolen, they are often used by people on vacation in
place of cash. The use of credit card has, however, rendered them less important
than they previously were; there are few places that do not accept credit cards but
do traveler's cheques - in fact, nowadays, many places do not accept the latter.
Traveler's cheques are available in several currencies such as U.S. dollars. Pound Sterling, Japanese Yen,
and Euro; denominations usually being 20, 50, or 100 of whatever currency, and are usually sold in pads of
five or ten cheques, e.g., 5 x €20 for €100. Traveler's cheque do not expire, and unused cheques can be kept
by the purchaser as long as he wishes until 1 ready to spend the money. The purchaser of a supply of
traveler's cheques effectively gives interest-free loan to the issuer, which is why it is common for banks to sell
them "commiss free" to their customers. The commission, where it is charged, is usually 1% of the total fac
value sold. The largest volume issuer of traveler's cheques is American Express, the first to develop the
product in the late 19th century.

Legal terms for the parties to a traveler's cheque are the obligor or issuer, the organization that produces it;
the agent, the bank or other place that sells it; the purchaser, the natural person who buys it, and the payee,
the entity to whom the purchaser writes the cheque for goods and/or services. For purposes of clearance, the
obligor is both maker and drawee.

Use and acceptance
Upon obtaining custody of a purchased supply of traveler's cheques, the purchaser should immediately write
his signature once upon each cheque, usually on the cheque's upper portion. The purchaser will also have
received a receipt and some other documentation that should be kept in a safe place other than where he
carries his cheques.

When wanting to cash a traveler's cheque while making a purchase, the purchaser should, in the presence of
the payee, date and countersign the cheque in the indicated space, usually on the cheque's lower portion (if at
a restaurant, it may be helpful to ask the waitperson to watch and wait for this to be done).

Applicable change for a purchase transaction should be given in local currency as if the cheques were
banknotes.

Security concerns
It is a reasonable security procedure for the payee to ask to inspect the purchaser's picture i.d.; a driving
licence or passport should suffice, and doing so would most usefully be towards the end of comparing the
purchaser's signature on the i.d. with those on the cheque. The best first step, however, that can be taken by
                                               - 30-
any payee who has concerns about the validity of any traveler's cheque, is to contact the issuer directly; a
negative finding by a third-party check verification service based on an i.d. check may merely indicate that the
service has no record about the purchaser (to be expected, practically by definition, of many travelers), or at
worst that he has been deemed incompetent to manage a personal checking account (which would have no
bearing on the validity of a traveler's cheque).

Deposit and settlement

A payee receiving a traveler's cheque should follow its normal procedures with it for depositing checks into its
bank account: usually, endorsement by stamp or signature and listing of the cheque and its amount on the
deposit slip. The bank account will be credited with the amount of the cheque as with any other negotiable
item submitted for clearance.

In the United States, if the payee is equipped to process checks electronically at point of sale, they should still
take custody of the cheque and submit it to a financial institution, particularly to avoid any confusion on the
part of the purchaser.

Loss or theft

Loss or theft of traveler's cheques should be reported immediately to the issuer and to the local police
authority. The receipt issued when the cheques were purchased will expedite the refund process.

Remind you

Things to look out for when buying travellers' cheques are the commission charged and the exchange rate.
High street banks charge between 1% and 2%, with minimum charges £2.50 and £4, but commission can be
as high as 6%. You can save money by ordering them online. Nationwide charges no commission on online
orders, but levies a delivery charge of £3.50. Thomas Cook also accepts online orders.

Bear in mind you will also be charged commission when you cash the cheques, although it is difficult to predict
how much as it varies from country to country and outlet to outlet. In the UK, commission can be as high as
6%. Some overseas currency exchange outlets don't chargi commission but offer a lower rate of exchange.

Try and buy your cheques from a retailer who will cash any unused cheques free of charge. Ii you buy them
from your bank, check if you can pay them into your account for free.

Where you are heading for will determine the currency your travellers' cheques should be in, but buying them
in sterling is often the best option as it will be cheaper for you to cash any leftover cheques back when you
return to the UK. However, euro travellers' cheques can be a good idea for use within the European union.

If you are heading to remote areas or to developing countries, the currency exchange clerks may shake their
heads at sterling travellers' cheques. US dollar cheques are a safer bet, especially in areas like South
America, so do check before you travel.

II. Illustrations
Visa Travellers Cheques
Like a Visa card, Visa Travellers Cheques make excellent traveling companions. The cheque are accepted at
millions of financial institutions and merchants around the world and are ~ issued in the most popular
currencies, including U.S. Dollars, Pound Sterling, euro, Japanese Yen, and Canadian Dollars. In the U.S. they
can be used as cash at retail locations, hotels and restaurants. Outside the U.S. they are usually exchanged
for local currency at banks and foreign exchange bureaus, although, in some countries, large retailers and
hotels may accept them as payment of goods or services. To find out where you can cash your Visa Travellers
Cheques, log onto www.cashmycheques.com, or call the relevant toll-free number listed on this site.

As an added convenience, Dual-Signature Visa Travellers Cheques are available at selected locations. These
are cheques that carry the signatures of two persons as original holders, but can be used independently by
either of the holders.
So the next time you travel, ask your financial institution for Visa Travellers Cheques. They'] safe, secure,
accepted around the world, and you can easily get a refund if your cheques are lost or stolen. Note that you
are expected to safeguard, without negligence, all cheques as a prudent person would safeguard a like
amount of cash. Certain restrictions apply which are contained within the purchase agreement.
Where can I get Visa Travellers’ Cheques?
You can purchase Visa Travellers Cheques at thousands of financial institutions and other locations around
the world. To find the location nearest you. call the Visa Travellers Cheque Global Refund and Assistance
Centre (numbers listed below).
What do I do if my Visa Travellers’ Cheques are lost or stolen?
Call the Visa Travellers Cheque Global Refund and Assistance Centre. If you're traveling in the United States,
Canada, Puerto Rico, or the U.S. Virgin Islands, call toll-free 1-800-227-6811.
Travellers’ Cheques Card
American Express® offers you the new Travellers Cheques Card - a great way to make your travelling life
easier. It's a new, safe and convenient way to carry money abroad, with the security of travellers cheques and
the convenience of a payment card.
Special offer
The Travellers Cheque Card normally costs £20, but for Nat West customers, it's just £15. And what's more,
for Advantage Premier, Advantage Gold, Student and Graduate customers, it's FEE-FREE!
Key benefits
■ Security of travellers cheques with the convenience of a card
■ Prepaid and reloadable - no reload charges and funds never expire*
■ Balance returned if lost or stolen, usually within 24 hours
■ Accepted at millions of shops, restaurants and ATMs (where the American Express logo is displayed)
worldwide.** Use the ATM locator to find them.
■ 24/7 customer service and Travellers Cheque Card Replacement
■ Free Passport and Credit/Debit Card Replacement Assistance
■ Order up to 4 Cards so family and friends can carry money safely too
■ Available in euro or US dollar
In the UK, the American Express Travellers Cheque Card is issued by American Express Bank Ltd. ("the
Bank"). The Bank is authorised and regulated by the Financial Services Authority ("FSA"). The Bank is entered
in the FSA's Register and its Register number is 124583. The FSA's Register can be accessed at
www.fsa.gov.uk/register. The Bank's registered VAT number is GB - 760440746. American Express Bank
Ltd., 60 Buckingham Palace Road, London, SW1W 0RR (No.FC1863, BR301). Incorporated with Limited
Liability in the State of Connecticut, USA and registered with the Secretary of State, Hartford, Connecticut,
USA with its head office in New York, USA.
You can apply for Travellers Chueqiies on line b y using Acrobat Reader to fullfil the form
Remember
*After 3 years, when the card expires, you can either redeem any remaining funds or transft them to a new
Travellers Cheque Card.
** You can use the card to pay for car rental or hotel rooms. The card cannot be used to reserve or pick up a
car at a car rental location. Nor can it be used to reserve a room or checl into a hotel or motel location;
however, you can use your card to pay for a car rental or hotel room at the end of your rental or stay.
* * * Calls may be recorded. Lines open 9am-8pm weekdays and 9am-6pm weekends. The maximum call
charge from a BT landline is 3p per minute. Calls from other networks may vary. View full terms and
conditions.

Travellers cheques available
Australian dollars: A$20, A$50, AS 100, AS200 . .
Canadian dollars: C$20, C$50, C$100, C$500
Euros: €50, €100,_€200 (these can currendy be used in Austria, Belgium, Finland, France, Germany, Greece,
Republic of Ireland. Italy ..Luxembourg, the Netherlands, Portugal and Spain).
Japanese yen: ¥10,000, ¥20,000, ¥50,000
Saudi Arabian rivals: SAR500,       SAR1000
South-African rand:"R10Q,'R26o, R500 1*Swiss francs: SF50, SFI00, SF200; SF500-
UKpounds:£20,£50,£100,£200,£500
US dollars: US$20, US$50, US$100, US$500, US$1000

                                             - 32-
III. Vocabulary


PART 1: Insert the correct words or phrases in the passage below and
then translate it into Vietnamese: (30 minutes)
Check              Current        Draw    Guarantee     Rate of exchange
commission        Denominations Endorse   Participate   Subject to

A person who has a (1)……….... account with a bank can obtain cash in
other countries in various ways. The most common method is the
purchase of travellers cheques. He can also use his Eurocheques card as
identification to (2)………... . his cheques. Or he can (3)……….. .on his
account in his own country, which means that the cashier will have to
telephone, email or fax his branch for confirmation. He will have to
(4)………...the cheque, that is write his signature on the back. Most the
major banks in Europe (5)………...in the Eurocheque scheme.
When cashiers handle travelers cheques, they must (6)………... that the
countersignature is the same signature. The holder must then present his
passport as identification.
When the formalities are completed, the cashier can issue banknotes and
coins to the customer, using the current (7)……….. .to calculate how
much to issue. Travellers cheques have the advantages of convenience
and safety. They can be issued in . (8)………..of $10, $25, $50, $100 and
$250, (9)………... exchange control regulations. They must pay a small
(10)………..., or service charge as it is called in the USA.
Part 2: Give 5 words whose –ed is pronounced the same as
that in issued.
1)……………….. 2)……………….. 3)………………..
4)……………….. 5)………………..
Give 5 words whose –s is pronounced the same as that in
banknotes.
1)……………….. 2)……………….. 3)………………..
4)……………….. 5)………………..
A person who has a (1) Current account with a bank can obtain cash in
other countries in various ways. The most common method is the
purchase of travellers cheques. He can also use his Eurocheques card as
identification to (2) draw his cheques. Or he can (3)check .on his account
in his own country, which means that the cashier will have to telephone,
email or fax his branch for confirmation. He will have to (4)endorse the
cheque, that is write his signature on the back. Most the major banks in
Europe (5)participate in the Eurocheque scheme.
When cashiers handle travelers cheques, they must (6) guarantee that
the countersignature is the same as the signature. The holder must then
produce his passport as identification.
When the formalities are completed, the cashier can issue banknotes and
coins to the customer, using the current (7) rate of exchange to calculate
how much to issue. Travellers cheques have the advantages of
convenience and safety. They can be issued in . (8) denominations of
$10, $25, $50, $100 and $250, (9)subject to. exchange control
regulations. They must pay a small (10) commissions, or service charge
as it is called in the USA.

A person who has a Current account with a bank can obtain cash in other
countries in various ways. The most common method is the purchase of
travellers cheques. He can also use his Eurocheques card as
identification to draw his cheques. Or he can check on his account in his
own country, which means that the cashier will have to telephone, email
or fax his branch for confirmation. He will have to endorse the cheque,
that is write his signature on the back. Most the major banks in Europe
participate in the Eurocheque scheme. ENDORSED
When cashiers handle travelers cheques, they must guarantee that the
countersignature is the same as the signature. The holder must then
present his passport as identification. Yours sincerely Yours faithfully

Endorse
When the formalities are completed, the cashier can issue banknotes and
coins to the customer, using the current rate of exchange to calculate
how much to issue. Travellers cheques have the advantages of
convenience and safety. They can be issued in denominations of $10,
$25, $50, $100 and $250, subject to exchange control regulations. They
must pay a small commissions, or service charge as it is called in the
USA.



                              - 34-
Travelers cheques   Signature        Correspond
advantages             encashment    convenient
The most common method of carrying money internationally is by using ...
.(1).. .They offer the ....(2)... of safety and convenience. They are safe
because of the two signatures needed. When you buy them, you sign in the
top left-hand corner, where it says "....(3).When you changed them for cash in
other country you using again in the presence of the cashier (you "cash" or
"encash" them). This time you sign where it says "countersignature" (bottom
left). You also fill in the date of... .(4)... .(top right-hand corner). The cashier
should inspect the travelers cheques to see if the signature and
countersignature ……(5)……..
They are safe for another reason, also. You can get a refund if you lose them.
They are .. .(6)....because you can use them almost anywhere. You don't
need to go to a bank to cash them (although many people do this). They are
acceptable as payment in restaurants, hotels, airlines, shops and so on.
IV. Exercises
1.Write this dialogue between an English customer and an Italian
cashier.
The English customer wants to know if he can use his cheque book to draw
some cash. He is not sure about the procedure. He has a credit card.
Remember a request for identification and the current exchange rate in the
dialogues is needed.
Italian cashier: Good morning. Can I help you?
English customer: Yes. I want to know if I can use my cheque
book to draw some cash.
Italian cashier: Yes, of course.
EC: Well .. I am not sure about the procedure but I have a
credit card. Can you tell me how I can use my check book?
IC: ………………………………………………………………………
EC: Oh, it’s not very difficult to use checks. Thank you for your
help.
IC: Not at all. I hope that you can find your check book very
useful.
EC: Thank you very much again. Good-bye.
IC: Good-bye.

2.Write a letter from a bank to a customer who has written to you
asking for advice on travelers cheques.
The customer has never been abroad before, so it is necessary to write
the minor details and information the customer will need to have in a bank
branch overseas.

                        ACB Bank
                123 Nguyen Dinh Chieu Str.
                    District 3, HCMC
21 September 2010
Mr. ….
……..

Dear Mr. Douglas,
Thank you for your letter of 14 September in which you asked for
advice on travelers cheques.
As you know, because you have a (1) Current account with our bank, you
can obtain cash in other countries in various ways. The most common
method is the purchase of travellers cheques.
You can also use your Eurocheques card as identification to (2) draw
your cheques. Or you can (3)check .on your account in your own country,
which means that the cashier will have to telephone, email or fax your
branch for confirmation. You will have to (4)endorse the cheque, that is
write your signature on the back. Most the major banks in Europe
(5)participate in the Eurocheque scheme.
When cashiers handle travelers cheques, they must (6) guarantee that
the countersignature is the same as the signature. The holder must then
produce your passport as identification.
When the formalities are completed, the cashier can issue banknotes and
coins to the customer, using the current (7) rate of exchange to calculate
how much to issue. Travellers cheques have the advantages of


                              - 36-
convenience and safety. They can be issued in . (8) denominations of
$10, $25, $50, $100 and $250, (9)subject to. exchange control
regulations. They must pay a small (10) commissions, or service charge
as it is called in the USA.

I think the information above is very useful for you in traveling abroad.
You need to bring your identification or Eurocheques card to present to a
teller in a bank branch overseas.

I think it is not difficult to use checks. I hope that you can find your
check book very useful.

Yours sincerely,




Gulliver's travellers cheques
                          Unit 4: Letter of Credit
I. Understanding
(It is) A letter from a bank guaranteeing that a buyer's payment
to a seller will be received on time and for the correct amount.
In the event that the buyer is unable to make payment on the
purchase the bank will be required to cover the full or
remaining amount of the purchase.

Often used in international transactions to ensure that payment
will be received. Due to the nature of international dealings
such as distance, differing laws in each country, and difficulty
in knowing each party personally the use of letters of credit has
become a very important aspect of international trade. The
bank also acts on behalf of the buyer (holder of letter of credit)
where the supplier will not be paid until the supplier confirms to
the bank that the goods have been shipped.

A letter of credit, also referred to as an LOC or LC, is a
document issued by a financial institution which essentially
acts as an irrevocable guarantee of payment to a beneficiary.
This means that if the applicant obtaining the LC fails to
perform its obligations, the bank pays. The LC can also be the
source of payment for a transaction, meaning that an exporter
will get paid by redeeming the letter of credit. Letters of credit
are used, nowadays, almost exclusively in international trade
transactions of significant value, for deals between a supplier
in one country and a wholesale customer in another. The
parties to a letter of credit are usually an applicant who wants
to send money, a beneficiary who is to receive the money, the
issuing bank of whom the applicant is a client, and the

                                                     - 38-
advising bank of whom the beneficiary is a client. In executing
a transaction, letters of credit incorporate functions common to
giros/ gyros and travellers cheques.
How it works
Let's imagine that a business called Acme Electronics from time to time
imports computers from a business called Beijing Computers, which
banks with the Shanghai Business Bank. Acme holds an account at
Commonwealth Financial. Acme wants to buy £500,000 worth of
merchandise from Beijing Computers, who agree to sell the goods and
give Acme 60 days to pay for them, on the condition that they are
provided with a 90-day LC for the full amount. The steps to get the letter
of credit would be as follows:
• Acme goes to Commonwealth Financial and requests a £500,000
letter of credit, with Beijing Computers as the beneficiary.
• Commonwealth Financial can issue an LC either on approval of a standard loan underwriting process, or
by Acme funding it directly with a deposit of £500,000 plus fees between 1% and 8%.
• Commonwealth Financial sends a copy of the LC to Shanghai Business Bank, which notifies Beijing
Computers that payment is ready and they can ship the merchandise Acme ordered with full assurance of
payment.
• On presentation of the stipulated documents in the letter of credit and compliance with the terms and
conditions of the letter of credit, Commonwealth Financial transfers the £500,000 to Shanghai Business Bank,
which then credits the account of Beijing Computers by that amount.
• Note that banks deal only with documents under the letter of credit and not the underlying transaction.

If the stipulated documents are presented and the terms and conditions of the letter of credit are met, then the
issuing bank is obliged to pay under the letter of credit, even if the underlying transaction is not fulfilled.

Also the bank is not required to pay if the stipulated documents are not presented or the terms and conditions
of the letter of credit are not met, even if the underlying transaction was fulfilled.

Other information
Various conditions can be placed on a letter of credit, such as to
pay parts of the sum on shipment and/or arrival, or for it to be
used simply as a guarantee to obtain payment on an unpaid
invoice, or for a revolving credit line where there are regular
shipments from a supplier to a customer.

Some letters of credit provide funding by means of drafts issued
with the original, which operate like cheques. A beneficiary
presented with an LC draft who has questions about it should
contact the issuing bank.
The issuance and enforcement of letters of credit are normally subject to
publications of the International Chamber of Commerce (ICC) such as
UCP, eUCP, ISP 98 or ISBP; however, a letter of credit may state the
conditions that govern its enforcement, including Article 5 of the
Commercial Code (typically used in the United States); but the extensive
use of LC’s in international transactions mandates that one contemplating
becoming a party to a transaction involving one be familiar with the laws
of other countries which may have jurisdiction over a dispute.
The current ICC publications cover the following types of
transactions.
• UCP - Commercial letters of credit (The most current publication is
the UCP 500, however letters of credit can be subject to this
publication or earlier publications if so noted in the letter of credit.)
• e-UCP - Commercial letters of credit that allow for electronic
presentations
• ISP 98 - Standby letters of credit (The UCP may also be used for
standby letters of credit, but these practices are not as well suited for
a standby letter of credit situation)
• ISBP - This is actually a supplement to the UCP which attempts to
standardize banking practices worldwide.
1. Importer applies for letter of credit.
2. Opening bank sends LC through correspondent or branch which advises
exporter of receipt of LC.
3. Exporter sends goods and documents to freight forwarder.
4. Freight forwarder dispatches merchandise and provides documents to the
advising bank.
5. Advising bank forwards documents to negotiating bank which checks
documents against LC, and authorizes payment if no discrepancies are found.
6. The importer's account is debited. Importer's bank gives him the documents with
which he can claim the merchandise.
Letter of Credit (L/C) transactional flow diagram ______________________________________
    Freight Forwarder                                         Customs Broker
                      3
    Exporter                                                          Importer



    Exporter's Bank                                         » Importer's
                               Money 5 Documents                  Bank
II. Reading
If you are involved in import/export, then you have probably come across the term L/C (letter of credit).
Although L/Cs can vary in type, this article will specifically discuss the commercial documentary letter of credit
used for business transactions. This particular type of L/C is payable upon the presentation of specific
documents.
An L/C can be thought of as a letter from an importer's bank informing an exporter that they will be paid for a
shipment upon presentation of the specified documentation. All communication takes place within banking
channels and documentation must not contain discrepancies.
For example, if you wanted to import a shipment of clothing and the seller (exporter) hi asked for an L/C. If you
accept the exporter's terms you will need to apply for an L/C from your bank in favor of the seller. L/C's usually
state a time period and manner in which the exporter must provide documentary proof that they have shipped
the goods. Other obligations may also be included.
Obtaining an L/C is not as simple as just asking for one. As your bank is pledging to pay the exporter on your
behalf, you will be required by your bank to demonstrate that they will be able to recover their funds from you.
Once it has agreed to open an L/C, the opening bank (the importer's bank) will transmit the L/C to its branch or
correspondent (the advising bank) closest to the exporter. The advising bank will notify the exporter that credit
has been established in their name on they have received the L/C.

Exporters should make sure that they are capable of meeting the terms and conditions i an L/C upon receiving
it. This is very important, as if the shipment does not match that described in the L/C; payment will in most
cases be delayed until the discrepancy has been resolved.

After shipment and presentation of the necessary documentation to the advising bank, no discrepancies are
found, the exporter is due payment. The paying bank could be the advising bank and thus the exporter can
receive payment very quickly. If the opening bank is the paying bank, payment may take a few days. Both
importers and exporters may request that the paying bank be in their country as they are looking to the L/C to
protect their interests.
Importers can ask for any legal terms to be included within and L/C and exporters mu provide documentary
evidence to prove that such terms have been met. As most L/C; are irrevocable, once an L/C has been
opened and advisement has been made, they ca be altered or cancelled with the consent of the exporter.
On the occasion where an exporter doubts the solvency of an opening bank, they can request to have the L/C
confirmed by the advising bank. This means that if the opening bank is responsible for making payment and
cannot do so, the confirming bank will pay. For a cost of approximately 1% of the cost of the L/C an exporter
receives a fair amount of added assurance.

In summary, an L/C is:
• A formal document of payment
• Opened by a party wishing to import
• Communicated through banking channels
• Paid by the opening bank within a specified timeframe upon presentation of stipulated documentation

The cost of an L/C to an importer is often a fixed fee plus a percentage or a percentage with a minimum
commission. Additionally, exporters will be required to pay a variety of costs. Where an L/C is not payable on
sight, costs increase. This is also the case where more than two banks are involved, exporters request
confirmation of credit and when discrepancies are found within the documentation or additions/changes to the
L/C are necessary.
III. Vocabulary
Put the verbs in the brackets into the correcto passive form
A bank (instruct) by its clients when Letter of Credit (issue). Details of
time, place and currency (include). Normally the currency of the
exporter's country (use) for payment.
Details of insurance and freight (agree) between importer and exporter.
The Letter of Credit (confirm) when the agent bank in the exporter's
country agrees to pay the amount which (state) on the Letter of Credit.
The exporter's Bill of Exchange (submit) against the credit, and this draft
(accept) by the agent bank. In this way credit (give) to the importers, and
the exporter's draft (discount) for cash if necessary.
Insert the correct words in the appropriate spaces in the passage below
Abbreviation Cancel          Credit      Draw         Issue
Agent           Carry out Document Finance Payment
Bill of Exchange Confirmed             Documentary Irrevocable
Valid
An L/C [a letter of credit] is a very important (1) Document..in
international trade. It is safe and convenient for the seller, who is
sure to receive (2) Payment. It is also helpful to the buyer,
because the seller must (3) Carry out his instructions.
The buyer asks his bank to (4) Issue the L/C. The bank writes to
its (5) Agent, or correspondent bank in the seller's country. The
L/C will ask the seller to hand in the Bill of Lading, copies of the
Commercial Invoice, and the Insurance Certificate to the agent
bank. An L/C which demands this is called a (6) Documentary
L/C.
In addition, the seller will ask for an (7)irrevocable.L/C, which
means that the buyer cannot change his mind and (8) cancel.the
credit. When the agent bank accepts responsibility for the credit,
the L/C is (9)confirmed.The bank will usually accept a (10) Bill of
Exchange, or draft, from the seller. This document will allow the
buyer 30,60, or 90 days before he must pay the seller. The usual
(11)abbreviation .for the period (the number of days) is d/s.
In this way the L/C can be form of (12)credit for the buyer, and a
safe method of obtaining payment for the seller, who can (13)draw
on the credit in the agent bank. The seller should always present
the draft while the credit is (13) valid, however. If he doesn't do
this, the credit may be unavailable, or out of date.
For these and many other reasons in the L/C is an essential
document in international (15)finance.
An L/C is a very important (1)……....in international trade. It is
safe and convenient for the seller, who is sure to receive
(2)……....It is also helpful to the buyer, because the seller must
(3)……....his instructions.
The buyer asks his bank to (4)……... the L/C. The bank writes to
its (5)……..., or correspondent bank in the seller's country. The
L/C will ask the seller to hand the Bill of Lading, copies of the
Commercial Invoice, and the Insurance Certificate to the agent
bank. An L/C which demands this is called a (6)………….. .L/C.
In addition, the seller will ask for an (7)…….. .L/C, which means
that the buyer cannot change his mind and (8)……... .the credit.
When the agent bank accepts responsibility for the credit, the L/C
is (9)……....The bank will usually accept a (10)……...., or draft,
from the seller. This document will allow the buyer 30,60, or 90
days before he must pay the seller. The usual (11)…….. .for the
period (the number of days) is d/s.
In this way the L/C can be form of (12)…….. .for the buyer, and a
safe method of obtaining payment for the seller, who can
(13)…….. .on the credit in the agent bank. The seller should
always present the draft while the credit is (14)………….
however. If he doesn't do this, the credit may be unavailable, or
out of date.
For these and many other reasons in the L/C is an essential
document in international (15)……....
IV. Exercises
1. Write a letter to inform your suppliers that your bank has
opened an L/C for them.
The L/C is to cover a consignment of 250 men's jackets. The
order No is 57381. Your bank is the General Commercial Bank.
The amount for $8000. Your agent bank is the Merchant Bank in
London. They will confirm the credit, but they demand the
shipping documents. They will accept a draft for 90d/s.
2. Write a letter to your bank instructing them to open
the credit described in exercise 1
The L/C is to cover a consignment of 250 men's jackets. The
order No is 57381. Your bank is the General Commercial Bank.
The amount for $8000. Your agent bank is the Merchant Bank in
London. They will confirm the credit, but they demand the
shipping documents. They will accept a draft for 90d/s.

Dear Mrs Bush,
I am writing to open the credit covering a consignment of
250 men's jackets. The order No is 57381. The correspondant
bank is the General Commercial Bank. The amount for $8000.
Your agent bank is the Merchant Bank in London. They will
confirm the credit, but they demand the shipping documents. They
will accept a draft for 90d/s.
I look forward to hearing from you as soon as possible.
Yours sincerely,

3. Write a letter to inform an English supplier that your bank has opened
an L/C-for them. Choose suitable consignment, bank, agent, and Bill of
Exchange conditions.
Class: 08CTM2
GROUP “ROSE”
Group Leader: ……………………….
Member 1: ……………………………
Member 2: ……………………………
Member 3: ……………………………
PART 1: Why do you choose that name for your group?

PART 2: Translated Text

PART 3: Key answers to the exercises
                                 U n i t 5 : Invoice

I.     Definition
Invoice is a commercial document issued by a seller to a buyer,
indicating the products, quantities and agreed prices for products or
services that the Seller has already provided the Buyer with. An
Invoice indicates that, unless paid in advance, payment is due by the
Buyer to the Seller, according to the agreed terms.
The Invoice usually contains: PO #, Date, Billing Address, Shipping
Address, Terms of Payment, List of products with quantities and
prices. Invoices are often called Bills.
If the buyer returns the product, the seller usually issues a Credit
Memo for the same or lower amount than the invoice, and then
refunds the money to the buyer.
Invoices for hourly services work (such as by lawyers and
consultants) often pull data from a timesheet.
The term invoicing is also used to refer to the act of delivering the
baggage to a flight company in the airport before taking the flight.
A sample of Commercial Invoice
Exporter:……………………… Date:………………………….……….                       PO Number:……………………
                          Order Number:………………….…… Terms:……………………………..
Ultimate Consignee:…………. Commercial Invoice Number:…………. Pro-forma Invoice Number:………….
                           Consignee Phone Number: ………… Customer Account Number: …………
Intermediate Consignee:…….. Exporting Carrier: ……………………… Loading Pier/ Terminal: ………………..
                           Point of Origin (FTZ No.): ……………. Ultimate Destination: ……………………

                Qty. Product Description            Homonized Code      Price    Sub-total




Ex-work Value:
Inland Freight Fees:
Handling Fees:
Consular Fees:
insurance Fees:
Other Charges:
USD Total
Title:……………………………………………….. Authorized Signature:………………………………

                                           Invoice diagram:

     Order from customer


     Sales Department                                To customer

         4 invoice copies

    Accounts Department        Packing Department        Dispatch Department         Files
II. Correspondence
Letters accompany invoices
1. The invoice as a statement, when the buyer has an open account with the seller.
Date: 2nd April 2004


Dear Sir,

We enclose a statement for the quarterly invoices up to the
end of March 2004. Any payment sent by you which has not
reached us will form a credit entry for the next quarter. The
balance is $450.
The standard 5% discount will be deducted if payment is
made before the end of this month.

Please check the entries and if you cannot pay $450.- in
settlement of this account, kindly carry forward the balance to
the next quarterly account.

Your faithfully,
A reply
Date: 12th April, 2005 Dear Sir,
Thank you for your statement sent to us on 2nd April, 2004. We enclose a money order ft $450.- in settlement
of our account with you.
Kindly adjust the next quarterly statement to include a credit entry covering the 5% discount.
Yours faithfully,

2. Price and discount queries and request for credit notes
22nd July, 2004
Dear Sirs
There appears to be a mistake in your invoice (No. 12345) sent to us on the 10 th July.
According to your latest price list the wholesale price of the S4 folding chairs which you sent us was $12.50
each, but you have invoice them as $15.50.
Kindly inform us as soon as possible of the correct price, as we must begin to sell them soon.
Yours faithfully,

■=> A reply
Date 2nd August, 2004 Dear Sirs,
Thank you very much for your letter of the 22nd July, in which you queried the price v\ stated on the invoice for
S4 folding chairs.
We regret the inconvenience and apologise for the error.
We quoted you the price for our larger type S4 chairs on the invoice.
We have checked this against our copy of the invoice in the Accounting Department.
We enclose a credit note for the difference in price, and we shall credit the amount to the next quarterly
statement.

Yours faithfully,
III. Reading

Better Invoices for Better Business

from Kevin Potts

What your invoice should include

Invoices are a critical component of every business. They serve as a bill of services, closure for projects, a
legal paper trail and an opportunity to strengthen the rapport between you and your customer.




                                                                    -48-
Invoices that obfuscate information, incorrectly state terms or arrive incomplete can be a massive headache
for all parties. These mistakes will only delay the payment process, so it is critical you produce invoices that
clearly deliver information your client (or their accounts payable department) will need. Strategic timing and
attractive presentation are also important, as they can help "soften the blow" by making your invoice seem less
like a stale demand for money and more like a friendly letter.

Invoice Contents

Invoices have many small bits of important information. They should always contain the following:
1. The word "invoice." Obvious enough, but don't let the client mistake it for anything other than a bill that
needs to be paid. Make it big and bold and put it at the top of the page.
2. Your Employer Identification Number (EIN), or Social Security Number if you do not have an EIN. This is
important come tax time, when the client starts putting together W-2s.
3. Similar to the EIN, some clients may assign outside contractors a unique Vendor ID. This practice is
usually found in larger companies. If you have been given one_be sure it appears conspicuously.
4. Names and addresses of both client and contractor. Make a clear distinction between the "to" party and
the "from" party.
5. Date everything. Date the invoice (the day it goes out, not the day you write it), and list the dates of when
items on the invoice were completed. In the terms, list the due date and penalty dates. If something ever goes
to small claims court, the judge will look favorably on your scrupulous attention to detail.
6. A clear, itemized list of services rendered. Descriptions should be short and to the point, and all delivery
dates indicated. Next to each item, list the hourly rate, hours worked and subtotal amount.
7. The total amount owed. On the bottom, labeled explicitly, bolded if needed.
8. The terms of the invoice. At the very least, this should include when the invoice is due; for instance, if you
expect payment within thirty days (fairly standard), simply put "30 Days." (You could also put "15 Days" or
even "Immediate" if you don't particularly like the client.)

Setting Your Terms
The terms section of an invoice can be as simple or complex as you would like, dependent on your billing
standards. You might offer a 1-2% discount for invoices paid within 15 days similarly, you might penalize late
payments. The amount is up to you. If you do set term: beyond 30 days, spell out exactly what the penalty will
be for each level of delinquency, instance, say you bill a client for $1,000. The bottom of your invoice may look
like this:

Payment Time: 15 Days 30 Days 60 Days
Adjustment: - 5% 0 + 5%
Adjusted Total: $950 $1000 $1050

Delivery
You can send an invoice through e-mail or the post office, and each method has advantages and
disadvantages.
Mailed invoices are more professional, and generally recommended over e-mail. The elk appreciates a
physical bill that can be filed, photocopied and passed along, and has less c of getting lost. (If you send them a
PDF, chances are they are going to print it out and do these things anyway.) Taking the time to prepare, print
and mail the invoice will only reinforce your professional image - especially valuable for new clients.

E-mailed invoices (PDF format is the best) often work better for regular monthly billings ongoing creative
(similar to an advertising agency) or maintenance fees (like regular web updates).

Personalize the invoice with a small note. A quick "thank you" is often appropriate and appreciated, and makes
your business seem less like a faceless corporate billing machine

Designing & sending your invoice Timing
There is a certain strategy in the timing of an invoice delivery. For down payments, the fi invoice should be in
the client's hands immediately after the contract is signed. For miles points and the final deliverable, invoices
should be sent within 48 hours, while your fantastic work is still fresh in their mind. Never send an invoice
prematurely, unless it is explicitly agreed upon between you and your client. No one wants to pay for
unfinished work.
Instead of attaching invoices to the actual deliverables, exercise courtesy by creating a wholly separate
communiqué. Your invoice will be more impressionable (and therefore remember and acted upon) sent alone
rather than buried in other documents and files.
Avoid having your invoice arrive on a Friday. No one wants to see that before heading to the beach, and it will
be long forgotten by Monday. If you're e-mailing the invoice, do it in the morning when the person is more likely
to be working, and when they will be more inspired to act on it.

Aesthetics
Most freelancers and small companies use accounting software, which may or may not give you control over
the design. If yours does, or if you draft your own invoices from scratch, try to escape the stale corporate
output of QuickBooks and family by adjusting colors and fonts to reflect your personal brand. At the very least,
get your logo on there.
Above all, ensure the information is clear and readable. Your client may appreciate your refined design
sensibilities, but the accounts payable department just wants to find the big number at the bottom.

Conclusion
Armed with these tips, you're set to bill the world in style. Be sure to keep hard copy and PDF backups of
every invoice that goes out, even for the two-page website for your sister-in-law's hair salon. Invoices are one
of the most critical links the paper trail chain, so take the time to ensure the information is triple-check perfect.
(And if that information arrives in style, even better.)
                                             Business Management Tip
                                                   From Susan Ward
Avoid Collection Problems with Action Invoices
Having the money you're owed sitting in someone else's bank account can seriously interfere with your
business' cash flow. If many of the clients or customers you invoice are slow payers, maybe it's time to look at
your invoices; they could be contributing to your collections problem.
Does the invoice you're sending out encourage action or inaction? For example, many invoices are simply
marked, "Payable upon receipt". Invoices so labeled are saying to your customers or clients, "Pay me when it's
convenient for you," instead of "Pay me now." Those inclined to be slow payers will find the built-in excuse
especially convenient; we've all heard the line "The cheque's in the mail!"
Worse, some invoices have boxes such as "current", "30 days", "60 days", "90 days", and "over 90 days" that
broadcast the aging of the account that's due. Using an invoice that's formatted this way is also broadcasting
to those inclined to be slow payers that you're willing to serve as a creditor; there's no reason to pay you right
away.
Instead of using invoices that encourage inaction, use invoices that encourage prompt payment. All of the
invoices you send out should state a specific date of payment, such as "Due on November 30, 2001", rather
than "Payable upon receipt", or "Due in 30 days". People are much more likely to pay attention to a specific
payment date, and you eliminate the possibility of misunderstanding or loose interpretation.
You can also encourage prompt payment of invoices by offering an incentive to pay on time. Many
businesses, for instance, offer a small discount for paying within 10 days of an invoice date. A discount of two
per cent for payment within ten days is common.
Don't let your invoices contribute to collections problems and make your prompt payers fee if they're being
unfairly treated. Using invoices that state specific dates that payment is expected and offer an incentive to pay
promptly encourages action - and will help get the money you're owed flowing into your bank account.
IV. Exercises
1. Write a letter enclosing a Pro-forma Invoice to an English buyer.
The buyer wants to order 200 electric cookers, each costing $165.
There is a discount of 5% for the other over $20,000. The buyer
wants to know the cost of freight and insurance.
Dear Ms Catherine,

Thank you for your letter dated 26 September inquiring about our
electric cookers.

I am enclosing a Pro-forma Invoice for your reference. As you can
see unit price is $165. However there is a discount of 5% for the other
over $20,000. Thus our price seems to be very competitive while
quality is superior.

As for the cost of freight and insurance, I provide you with the
quotations of Vinaship Co. and Bao Viet Insurance Company. Freight
from New Port, HCMC Vietnam to London costs according to the
level of cargo. The same also happens to insurance policy. I will not
tell you the exact numbers until you place a trial order.

We are very pleased to serve you and hope that our business
relationship will be strengthened.

We look forward to your order.

Yours sincerely,

2. Write a letter accompanying a quarterly invoice which is made out in
the form of statement. The buyer has paid $275 since your last
correspondence. Inform him of latest entries in his statement, the balance
which must be paid, and the cash discount he pays within a certain
period.
Dear Ms Catherine,

Thank you for your letter dated 16 September informing us of your
payment.
I am enclosing a quarterly invoice which is made out in the form of
statement. You have paid $275 since your last correspondence so I
would like to inform you of latest entries in this statement: the balance
which must be paid is $735.00 (seven hundred thirty five US dollars only).
Also, the cash discount you pays within 90 days is US$ 90.015 (ninety
dollars zero one five)

It is based on our filing in the computer. If there is any doubtful figure,
could you let us know immediately?

We look forward to hearing from you as soon as possible.

Yours sincerely,

                            Unit 6: Bill of Lading/ Air Waybills
I. Understanding
A Bill of Lading (B/L) is a document which is issued by the transportation
carrier to the shipper acknowledging that they have received the
shipment of goods and that they have been placed on board a particular
vessel which is bound for a particular destination and states the terms in
which these goods received are to be carried. Separate bills of lading are
issued for the inland or domestic portion of the transportation and the
ocean or air transportation, or a through bill of lading can be obtained
covering all modes of transporting goods to their destination.
Bills of lading, whether inland or ocean, can be issued in either non-
negotiable (straight) form or in negotiable form. If the bill of lading is specified
as being non-negotiable, the transportation carrier must deliver it only to the consignee
named in the bill of lading. Thus the bill of lading acts both as a receipt of goods and as
an agreement to transport these goods to a specific destination and consignee in return
for payment of the transportation charges. If the bill of lading is specifically labeled as
being negotiable, ownership to the goods and the right to reroute the shipment are with
the person who has ownership of the bill of lading properly issued or negotiated to it.
Such bills of lading are issued to shipper's order, rather than to a specific,
named consignee.
Where collection and payment is through banking channels, such as
under a letter of credit or documentary collection, negotiable bills of lading
are required (except for air shipments). Khi nào thanh toán và thu ngân
phải thông qua các kênh ngân hàng, chẳng hạn như theo
phương thức L/C hay thu ngân chứng từ, chúng ta cần phải
có vận đơn chuyển nhượng (ngoại trừ không vận đơn).The
exporter must endorse the bill of lading and deliver it to the bank in order
to receive payment. Nhà nhập khẩu phải ký hậu vận đơn và giao
cho ngân hàng nhận thanh toán.
There are four types of bills of lading: inland, ocean, through, and air waybill.
Inland Bill of Lading - this is a contract between a shipper and transportation
company used when transporting goods overland to an exporter's international
carrier. Vận đơn trong nước – đây là hợp đồng giữa người gửi hàng
và công ty vận chuyển sử dụng để vận chuyển hàng trong nước
đến giao cho một công ty vận chuyển quốc tế của nhà xuất khẩu.
Ocean Bill of Lading- this is a contract between an exporter and an
international carrier for transport of merchandise to a specified foreign
market overseas. Vận đơn tàu biển - đây là hợp đồng giữa nhà
xuất khẩu và công ty quốc tế vận chuyển hàng đến một thị trường
ngoài nước.
Through Bill of Lading - A document that establishes the terms between a
shipper and a transportation company covering both the domestic and
international transport of export goods between specified points for a
specified charge. Vận đơn suốt – chứng từ này xác lập các
điều kiện giữa người gửi hàng và một công ty chịu trách nhiệm
vận chuyển hàng xuất khẩu giữa hai địa điểm bao gồm trong nước
và quốc tế theo yêu cầu và tính chi phí tổng hợp.
For example, an air shipment can be covered with a through bill of lading; however, ocean shipments require
both an inland bill of lading (for domestic transport) and an ocean bill of lading (for international transport).
 Air Waybill - An airway bill is a bill of lading which covers both domestic and international flights transporting
goods to a specified destination. It establishes the terms between a shipper and an air transportation company
for the transport of goods. Included in the document are the conditions, limitations of liability, shipping
instructions, description of commodity, and applicable transportation charges. In addition, the air waybill is a
non-negotiable document which serves as a receipt for the shipper, indicating that the carrier has accepted the
goods listed and obligates itself to carry the consignment to the airport of destination according to specified
conditions.
See sample B/L below:

                                          Ocean Bill of Lading
Exporter (Name and Address including ZIP code: Document Number: Booking Number:
………………………………………………………… …………………….                                      ………………….
………………………………………………………… Export references:
Consigned to:                                    Forwarding Agent (Name and Address)
………………………………………………………… ………………………………………………
                                             -53 -
Notify Party                                       Point (State) of Origin or FTZ Number
……………………………………………………….                             Domestic Routing Instructions
Pre-carriage by             Place of Receipt By Pre-Carrier
Exporting Carrier           Port Loading Export
Foreign Port of Unloading Place of Delivery By On-Carrier Type of Move
 Number             of Description of Commodities in Schedule & Gross Weight (Kilos)            Measurement
 Packages               Detail

 There are: …. Pages, including attachments to the Ocean Bill of Lading
Freight rates, charges, weights and/or measurement
I certify that the above information is true and correct to the best of my knowledge.

                                            Bill of Lading diagram:

      Captain of ship


      Exporter                                             Bank                    Exporting country

           2 copies of B/L

    Importer                                               Bank                            Importing Country


II. Vocabulary
Insert the correct words in the appropriate spaces in the passage below
Accept                  Endorsing              Present        Shipped
Airmail                 In blank               Receipt        Title
Consignee               Law                    Responsibility Transfer
Discharge               negotiable             Packing        Unclear

The B/L is important in international
finance, insurance, and law .It is
the legal title to ownership of the
goods described on the B/L. The
consignee cannot accept delivery
of his consignment unless he
possesses a copy.
You can describe a B/L in one way
by saying that it is a receipt signed
by the captain of the ship, stating
that he has received the goods on
board his ship. A B/L signed by the
captain after he receives and
inspects the goods on board ship is
called a shipped B/L. If the goods
are damaged before they reach the
ship the captain or the ship-owners
issue an unclean B/L (sometimes
called "dirty" or "foul"). If the captain
receives the goods on board in
good condition, the full title of the
document he signs is a "clean,
shipped on board B/L". Banks
usually demand shipped B/L before
               -55 -
they accept responsibility for the
credit.
The holder of a B/L can transfer
possession of the goods to another
person or company by endorsing or
signing on the back of it. In other
words, the B/L unlike the Air
Waybill, is a negotiable document.
If the buyer or a bank asks the
seller not to restrict the negotiability
of the B/L, they demand that it
should be endorsed in blank.
The details printed on the B/L must
include the port of loading and the
port of discharge. The type of
packing must also be stated.
Examples of this are cases, crates,
and boxes.
When the B/L is completed, copies
are sent by airmail on separate
days, so that if one is lost, the other
may reach the importer. The
importers, or consignee as he is
described on the B/L, can then
present the B/L to the shipping
company and accept delivery of his
goods.
The B/L is important in international finance, insurance, and
(1)…………... .It is the legal (2) .............................. to ownership of
the goods described on the B/L. The (3)…………....cannot accept
delivery of his consignment unless he possesses a copy.
You can describe a B/L in one way by saying that it is a
(4)………….....signed by the captain of the ship, stating that he has
received the goods on board his ship. A B/L signed by the captain
after he receives and inspects the goods on board ship is called a
(5)……….....B/L. If the goods are damaged before they reach the ship
the captain or the ship-owners issue an (6)………….....B/L
(sometimes called "dirty" or "foul"). If the captain receives the goods
on board in good condition, the full title of the document he signs is a
"clean, shipped on board B/L". Banks usually demand shipped B/L
before they accept (7)……………....for the credit

The holder of a B/L can (8)………...possession of the goods to
another person or company by (9)……….....or signing on the back of
                              -57 -
it. In other words, the B/L unlike the Air Waybill, is a
(10)………...document. If the buyer or a bank asks the seller not to
restrict the negotiability of the B/L, they demand that it should be
endorsed (11)……….....
III. Exercises
1.  Write a letter to a buyer informing him that you have posted two
B/Ls by separate mails.
They are for a consignment of tomatoes and are packed in
crates which have marks and numbers on them.
                              Lien A Company
                              9/1 Phan Van Hon
                              District 12
                              Ho Chi Minh City
9 October 2010

Mr Yoshito Yamaha
Sales director
Japan Food Company
1-2 Toshido-ku
Tokyo Japan

Dear Mr Yamaha,

I am writing to inform you that I posted two B/Ls by separate mails this
morning.

They are for your consignment of tomatoes including 5 MT of Vietnamese
tomatoes grade 1, and 500 kg of tomatoes grade 2. All of those tomatoes
are packed in crates which have the mark ―VIETNAM PRODUCE !!! JP
FOOD CO‖ and the number ―1234/AB/43‖ on each of the crates.

As I know, these two copies will take you 1 week and they may arrive at
your office by 16 October or so. Our tomatoes are the best of taste and
fully organic; your customers will like them and your sales will certainly
increase quickly.

I hope you will receive them soon.

Yours sincerely,


2. Write a letter of reply to the letter in exercise 1


3. Write a short report on the uses of a B/L. Include information on
its uses in law, insurance and finance.
IV. References
Bill of Lading
Terms and Conditions
In this Bill of Lading the word:
1. DEFINITIONS
'Carrier' Means the party named in the Signature Box on the face hereof.
'Merchant' Includes any Person who at any time has been or becomes the Shipper, Holder, Consignee,
Receiver of the Goods, any Person who owns or is entitled to the possession of the Goods or of this Bill of
Lading and any Person acting on behalf of any such Person.

'Holder' Means any Person for the time being in possession of (or entitled to the possession of) this Bill of
Lading.

'Person' Includes an individual, group, company or other entity.

'Sub-Contractor' Includes (but is not limited to) owners and operators of any vessels (other than the Carrier),
stevedores, terminal and groupage operators, road, rail and air transport operators and any independent
contractor employed by the Carrier in performance of the Carriage and any sub-sub-contractors thereof.
'Indemnify' Includes defend, indemnify and hold harmless whether or not the obligation to indemnify arises
out of negligent or non-negligent acts or omissions of the Carrier, his servants, agents or Sub-Contractors.
'Goods' Means the whole or any part of the cargo received from the Shipper and includes the packing and any
equipment or Container not supplied by or on behalf of the Carrier.
'Container' Includes any container, trailer, transportable tank, flat or pallet, or any similar
article used to consolidate goods and any ancillary equipment.

'Carriage' Means the whole or any part of the operations and services undertaken by the Carrier in respect of
the Goods covered by this Bill of Lading.

'Port of Loading' Means any port at which the Goods are loaded on board any Vessel
(which may not necessarily the Vessel named overleaf) for Carriage under this B/L


                                            -59 -
'Port of Discharge' Means any port at which the Goods are discharged from any Vessel (which may not
necessarily the Vessel named overleaf) after Carriage under this Bill of Lading.
'Vessel' Means any waterborne craft used in the Carriage under this Bill of Lading which may be a feeder
vessel or an ocean vessel.
'Combined Transport' Arises if the Place of Receipt and/or the Place of Delivery are indicated on the face
hereof in the relevant spaces.
'Port to Port' Arises if the Carriage is not Combined Transport.
'Shipped on Board' Relates only to the Container into which the Goods are manifested.
'Freight' Includes all charges payable to the Carrier in accordance with the applicable Tariff and this Bill of
Lading.
'Hague Rules' Means the provisions of the International Convention for the Unification Certain Rules relating to
Bills of Lading signed at Brussels on 25th August, 1924 and includes the amendments by the Protocol signed
at Brussels on 23rd February, 1968, but only if such amendments are compulsorily applicable to this Bill of
Lading. (It is expres: provided that nothing in this Bill of Lading shall be construed as contractually applying
said Rules as amended by said Protocol).

2. CARRIER'S TARIFF
The terms and conditions of the Carrier's applicable Tariff are incorporated herein. Particular attention is drawn
to the terms and conditions therein relating to container and vehicle demurrage Copies of the relevant
provisions of the applicable Tariff are obtained from the Carrier or his agents upon request. In the case of
inconsistency between this Bill of Lading and the applicable Tariff, this Bill of Lading shall prevail.

3. WARRANTY
The Merchant warrants that in agreeing to the terms and conditions hereof he is, or has tl authority of, the
Person owning or entitled to the possession of the Goods and this Bill o Lading

4. SUB-CONTRACTING AND INDEMNITY
(1) The Carrier shall be entitled to sub-contract the Carriage on any terms whatsoever.
(2) The Merchant undertakes that no claim or allegation shall be made against any Perso whomsoever by
whom the Carriage is performed or undertaken (inciuding all Sub-Contractors of the Carrier), other than the
Carrier, which imposes or attempts to impose on any such Person, or any vessel owned by any such Person,
any liability whatsoever ir connection with the Goods or the Carriage of the Goods, whether or not arising out
of negligence on the part of such Person and, if any such claim or allegation should nevertheless be made, the
Merchant will indemnify the Carrier against all consequences thereof. Without prejudice to the foregoing every
such Person or vessel shall have the
_ benefit of every rights defence, limitation and liberty of whatsoever nature herein contaii or otherwise
available to the Carrier (including, but not limited to, Clause 24 hereof) as i such provisions were expressly for
his benefit and, in entering into this contract, the Carrier,-to the extent of these provisions, does so not only on
his own behalf but also as agent and trustee for such Persons or vessel.

(3) The provisions of Clause 4 (2), including but not limited to the undertakings of the
Merchant contained therein, shall extend to claims or allegations of whatsoever nature
against other Persons chartering space on the carrying Vessel

(4) The Merchant further undertakes that no claim or allegation in respect the Goods shall be made against the
Carrier by any Person, other than in accordance with the terms and conditions of this Bill of Lading, which
imposes or attempts to impose upon the Carrier any liability whatsoever in connection with the Goods or the
Carriage of the Goods, whether or not arising out of negligence on the part of the Carrier and, if any such
claim or allegation should nevertheless be made, to indemnify the Carrier against all consequences thereof.
5. CARRIER'S RESPONSIBILITY
Port-to-Port Shipment
If Carriage is Port-to-Port, the liability (if any) of the Carrier for loss, damage or delay to the Goods occurring
from and during loading onto any Vessel up to and during discharge from that Vessel or from another Vessel
into which the Goods have been transhipped shall be determined in accordance with any national law making
the Hague Rules compulsorily applicable to this Bill of Lading, or in any other case in accordance with the
Hague Rules, Articles 1-8 inclusive only.

Unless Clause 25 applies, the Carrier shall be under no liability whatsoever for loss, damage or delay to the
Goods, howsoever occurring, if such loss, damage or delay arises prior to loading onto or subsequent to
discharge from a Vessel. Notwithstanding the above, in case and to the extent that any applicable law
provides for any additional period of responsibility, the Carrier shall have the benefit of every right, defence,
limitation and liberty in the Hague Rules as applied by this clause during that period, notwithstanding that the
loss, damage or delay did not occur at sea.
In the event of the Goods being discharged at a port other than the Port of Discharge nominated in this Bill of
Lading and forwarded to the nominated Port of Discharge by whatever means, the Hague Rules as referred to
in chapter 1 of this clause shall continue to apply until delivery at the nominated Port of Discharge (or
elsewhere), notwithstanding that Carriage may not be by sea.
6. CARRIER'S RESPONSIBILITY
Combined Transport
If Carriage is Combined Transport, the Carrier undertakes to perform and/or in his own name to procure
performance of the Carriage from the Place of Receipt or the Port of Loading, whichever is applicable, to the
Port of Discharge or the Place of Delivery, whichever is applicable, and, save as is otherwise provided for in
this Bill of Lading, the Carrier shall be liable for loss, damage or delay occurring during the Carriage only to
the extent set out below.
(1) If the stage of the Carriage during which loss, damage or delay occurred is not known
(a) Exclusions If the stage of the Carriage during which the loss, damage or delay occurred is not known, the
Carrier shall be relieved of liability for any loss, damage or delay if such loss, damage or delay was caused by:
(1) an act or omission of the Merchant, (ii) insufficiency of or defective condition of packing or marking, (iii)
handling, loading, stowage or unloading of the Goods by or on behalf of the Merchant (See Clause 8), (iv)
inherent vice of the Goods, (v) strike, lock-out stoppage or restraint of labour, from whatever cause, whether
partial or general, (vi) a nuclear incident, (vii) any cause or event which the Carrier could not avoid and the
consequences whereof he could not prevent by the exercise of reasonable diligence, (viii) any act or omission
of the Carrier the consequences of which he could not reasonably have foreseen, (ix) compliance with
instructions of any Person entitled to give them.

(b) Burden of Proof The burden of proof that the loss, damage or delay was due to one or more of the causes
or events specified in this Clause 6 (1) shall rest upon the Carrier, save that if the Carrier establishes that, in
the circumstances of the case, the loss, damage or delay could be attributed to one or more of the causes or
events specified in Clause 6(1) (a) (ii), (iii) or (iv), it shall be presumed that it was so caused. The Merchant
shall, however, be entitled to prove that the loss, damage or delay was not, in fact, caused either wholly or
partly by one or more of these causes or events.
(c)      Limitation of Liability Except as provided in Clauses 7(2), 7(3), and 27, if Clause 6(1) operates total
compensation for loss or damage shall in no circumstances whatsoever and howsoever arising exceed 2
SDR?s per kilo of the gross weight of the Goods lost or damaged. (SDR means Special Drawing Right as
defined by the International Monetary Fund). Limitation of liability for delay shall be as provided in the
applicable international convention or national law, in the absence of which the Carrier accepts no liability
whatsoever for delay, howsoever caused (see Clause 7 (4)).

(2) If the stage of the Carriage during which the loss, damage or delay occurred is known
Notwithstanding anything provided for in Clause 6 (I) and subject to Clauses 15 and 16, if it is known during
which stage of the Carriage the loss, damage or delay occurred, the liability of the Carrier in respect of such
loss, damage or delay shall be determined:
(a) By the provisions contained in any international convention or national law which provisions:



                              -6 1 -
(i) cannot be departed from by private contract to the detriment of the Merchant; and (ii) would have applied if
the Merchant had made a separate and direct contract with the Carrier in respect of the particular stage of the
Carriage during which the loss, damage or delay occurred and received as evidence thereof any particular
document which must be issued in order to make such international convention or national law applicable; or
(b) If no international convention or national law would apply by virtue of Clause 6 (2) (a) by the Hague Rules,
Articles 1 -8 inclusive, only if the loss, damage or delay is known to have occurred during waterborne Carriage;
or
(c) by the provisions of Clause 6 (1) if the provisions of Clause 6 (2) (a) and (b) above do not apply.
For the purposes of Clause 6 (2), references in the Hague Rules to carriage by sea shall be deemed to include
references to all waterborne Carriage and the Hague Rules shall be construed accordingly.
(3) If the Place of Receipt or Place of Delivery is not named on the face hereof.
Subject to Clauses 5 and 25,
(a) If the Place of Receipt is not named on the face hereof, the Carrier shall be under no liability whatsoever
for loss, damage or delay to the Goods, howsoever occurring, if such loss, damage or delay arises prior to
loading onto a Vessel.
(b) If the Place of Delivery is not named on the face hereof, the Carrier shall be under no liability whatsoever
for loss, damage or delay to the Goods, howsoever occurring, if such loss, damage or delay arises subsequent
to discharge from a Vessel.

(4) Notice of Claim
Unless Clause 25 applies, the Carrier shall be deemed prima facie to have effected timely delivery of the
Goods as described in this Bill of Lading unless notice of loss, damage or delay to the Goods, indicating the
general nature of such loss, damage or delay, shall have been given in writing to the Carrier or to his
representative at the Place of Delivery (or the Port of Discharge if no Place of Delivery is named on the face
hereof) before or at the time of removal of the Goods into the custody of the Person entitled to delivery thereof
under this Bill of Lading, or, if the loss or damage is not apparent, within three working days thereafter.

(5) Time-bar
Unless Clause 25 applies, the Carrier shall be discharged of all liability whatsoever in respect of the Goods,
unless suit is brought and notice thereof given to the Carrier within nine months after delivery of the Goods or,
if the Goods are not delivered, ten months after the date of issue of this Bill of Lading.

7. SUNDRY LIABILITY PROVISIONS

(1) Basis of Compensation
Unless Clause 25 applies, compensation shall be calculated by reference to the value of the Goods at the
place and time they are delivered to the Merchant, or at the place and time they should have been delivered.
For the purpose of determining the extent of the Carrier's liability for loss, damage or delay to the Goods, the
sound value of the Goods is agreed-to be the FOB/FCA invoice value plus freight and insurance if paid.

(2) Hague Rules Limitation
If the Hague Rules are applicable by national law, the liability of the Carrier shall in no event exceed the limit
provided in the applicable national law. If the Hague Rules are applicable otherwise than by national law. in
determining the liability of the Carrier the liability shall in no event exceed 100 sterling per package or unit.

(3) Ad Valorem
The Merchant agrees and acknowledges that the Carrier has no knowledge of the value of the Goods, and
that higher compensation than that provided for in this Bill of Lading may not be claimed unless, with the
consent of the Carrier, the value of the Goods declared by the Shipper prior to the commencement of the
Carriage is stated in this Bill of Lading and extra Freight paid, if required. In that case, the amount of the
declared value shall be substituted for the limits laid down in this Bill of Lading. Any partial loss or damage
shall be adjusted pro rata on the basis of such declared value.
(4) Delay
a) Unless Clause 25 applies, the Carrier does not undertake that the Goods shall arrive at the Port of
Discharge or Place of Delivery at any particular time or to meet any particular market or use. Besides, the
Carrier shall in no circumstances whatsoever and howsoever arising be liable for direct, indirect or
consequential loss or damage caused by delay.
b) However, if Clause 25 applies, unless a latest date of delivery is shown on the face hereof and any required
premium paid, timely delivery shall be considered to have been made if the Goods are made available to the
Merchant at the Port of Discharge or Place of Delivery, as the case may be, within 60 days after the date
published in the P&O Nedlloyd Inbound Schedule against the Port of Discharge nominated therein for the
relevant ocean Vessel. The Carrier shall be entitled to all the defences, exceptions and limitations provided in
the applicable international convention or national law and this Bill of Lading.

(5) Scope of Application
(a) The terms and conditions of this Bill of Lading shall at all times govern all responsibilities of the Carrier in
connection with or arising out of the supply of a Container to the Merchant, not only during the Carriage, but
also during the periods prior to and/or subsequent to the Carriage.
(b) The rights, defences, limitations and liberties of whatsoever nature provided for in this Bill of Lading shall
apply in any action against the Carrier for loss or damage or delay, howsoever occurring and whether the
action be founded in contract or in tort and even if the loss, damage or delay arose as a result of
unseaworthiness, negligence or breach of a fundamental term of this contract.
(c) Save as is otherwise provided for in this Bill of Lading, the Carrier shall in no circumstances whatsoever
and howsoever arising be liable for direct or indirect or consequential loss or damage or loss of profits.

(6) Inspection by Authorities
If by order of the authorities at any place, a Container has to be opened for the Goods to be inspected, the
Carrier will not be liable for any loss, damage or delay incurred as a result of any opening, unpacking
inspection or repackaging. The Carrier shall be entitled to recover the cost of such opening, unpacking,
inspection and repackaging from the Merchant.

8. SHIPPER-PACKED CONTAINERS

If a Container has not been packed by or on behalf of the Carrier,

( I ) The Carrier shall not be liable for loss, damage or delay to the Goods caused by matters beyond his
control, including inter alia, without prejudice to the generality of this exclusion.
(a) the manner in which the Container has been packed, or (b) the unsuitability of the Goods for Carriage in
the Container supplied, or (c) the unsuitability or defective condition of the Container or the incorrect setting of
any temperature controls thereof: provided that, if the Container has been supplied by or on behalf of the
Carrier, this unsuitability, defective condition or incorrect setting could have been apparent upon inspection by
the Merchant at or prior to the time when the Container was packed, or (d) packing temperature controlled
Goods that are not at the correct temperature for Carriage.
(2) The Shipper is responsible for the packing and sealing of all Shipper-Packed Containers and, if a Shipper-
Packed Container is delivered by the Carrier with its original seal as affixed by the Shipper intact, the Carrier
shall not be liable for any shortage of Goods ascertained at delivery If, nevertheless, a claim for shortage is
made against the Carrier by any Person whomsoever, the Merchant agrees to indemnify the Carrier against
the cost of any such claims plus any costs incurred in respect thereof.
(3) The Merchant shall indemnify the Carrier against any loss, damage, liability or expense whatsoever and
howsoever arising caused by one or more of the matters referred to in Clause 8 (I), save that, if the loss,
damage, liability or expense was caused by a matter referred to in Clause 8 (1) (c), the Merchant shall not be
liable to indemnify the Carrier in respect thereof unless the proviso referred to in that Clause applies.
9. INSPECTION OF GOODS




                              -6 3 -
The Carrier or any Person to whom the Carrier has sub-contracted the Carriage or any Person authorized by
the Carrier shall be entitled, but under no obligation, to open any Container or package at any time and to
inspect, weigh and/or measure the Goods and/or weigh the Container.

10. CARRIAGE AFFECTED BY CONDITION OF GOODS
If it appears at any time that, due to their condition, the Goods cannot safely or properly be carried or carried
further, either at all or without incurring any additional expense or taking any measure in relation to the
Container or the Goods, the Carrier may, without notice to the Merchant (but as his agent only), take any
measure and/or incur any additional expense to carry or to continue the Carriage thereof, and/or sell or
dispose of the Goods, and/or abandon the Carriage and/or store them ashore or afloat, under cover or in the
open, at any place, whichever the Carrier, in his absolute discretion, considers most appropriate, which
abandonment, storage, sale or disposal shall be deemed to constitute due delivery under this Bill of Lading
The Merchant shall indemnify the Carrier against any additional expense incurred.

11. DESCRIPTION OF GOODS
(1) This Bill of Lading shall be prima fade evidence of the receipt by the Carrier from the Shipper in apparent
good order and condition, except as otherwise noted, of the total number of Containers or other packages or
units indicated in the box on the face hereof entitled, ""Total No of Containers/Packages received by the
Carrier'.
(2) Except as provided in Clause 11 (1), no representation is made by the Carrier as to the weight, contents,
measure, quantity, quality, description, condition, marks, numbers or value of the Goods, and the Carrier shall
be under no responsibility whatsoever in respect
of such description or particulars, which are unknown to him.

It is agreed that, whilst he retains the right so to do at his sole discretion, the Carrier is no at any time under
any obligation to weight any Container or open any Container to make any check on the Goods therein or their
stowage (see Clause 9).

(3) If any particulars of any Letter of Credit and/or Import Licence and/or Sale Contract and/or Invoice or Order
number and/or details of any contract to which the Carrier is not i party are shown on the face of this Bill of
Lading, such particulars are included solely at the request of the Merchant for his convenience. The Merchant
agrees that the inclusion c such particulars shall not be regarded as a declaration of value and in no way
increases th Carrier's liability under this Bill of Lading. The Merchant further agrees to indemnify the Carrier
against all consequences of including such particulars in this Bill of Lading. The Merchant acknowledges that,
except when the provisions of Clause7 (3) apply, the value the Goods is unknown to the Carrier.

12. SHIPPER'S/MERCHANT'S RESPONSIBILITY
1. All of the Persons coming within the definition of Merchant in Clause 1 shall be jointly and severally liable
to the Carrier for the due fulfillment of all obligations undertaken by the Merchant in this Bill of Lading and
remain so liable throughout Carriage, notwithstanding their having transferred this Bill of Lading and/or title I
the Goods to another party.
2. The Shipper warrants to the Carrier that the particulars relating to the Goods as se out overleaf have been
checked by the Shipper on receipt of this Bill of Lading and that such particulars, and any other particulars
furnished by or on behalf of the Shipper, are adequate and correct. The Shipper also warrants that the Goods
are lawful goods and contain no contraband. If the Container is not supplied by or on behalf of the Carrier, the
Shipper further warrants that the Container meets all ISO and/or other (inter-) national safety standards and is
fit in all respects for Carriage by the Carrier.
3. The Merchant shall indemnify the Carrier against all claims, losses, damages, fin< and expenses arising or
resulting from any breach of any of the warranties in Clause 12(2) hereof or from any other cause in
connection with the Goods for which the Carrier is not responsible.
4. The Merchant shall comply with all regulations or requirements of Customs, port and other authorities, and
shall bear and pay all duties, taxes, fines, imposts, expenses or losses (including, without prejudice to the
generality of the foregoing Freight for any additional Carriage undertaken) incurred or suffered in respect of the
Goods, and shall indemnify the Carrier in respect thereof.
5. If Containers supplied by or on behalf of the Carrier are unpacked at the Merchant’s premises, the
Merchant is responsible for returning the empty Containers, free from labels etc., with interiors brushed, clean,
odor free and in every respect fit for immediate reuse, to the point or place designated by the Carrier, his
servants or agents, within the time prescribed Should a Container not be returned as required above within the
time prescribed, the Carrier is entitled to take such steps as he considers appropriate for the account of the
Merchant and the Merchant shall be liable for any detention, loss or expense incurred as a result thereof.
6. Containers released into the care of the Merchant for packing unpacking or any other purpose whatsoever
are at the sole risk of the Merchant until redelivered to the Carrier. The Merchant shall indemnify the Carrier for
all loss and/or damage to such Containers occurring during such period The Merchant shall also indemnify the
Carrier for any loss, damage, injury, fines or expenses caused or incurred by such Containers whilst in his
control.

13. FREIGHT
(1) Freight shall be deemed fully earned on receipt of the Goods by the Carrier and shall be paid and non-
returnable in any event
(2) The Merchant's attention is drawn to the stipulations concerning currency in which the Freight is to be paid,
rate of exchange, devaluation and other contingencies relative to Freight in the applicable Tariff.
(3) Freight has been calculated on the basis of particulars furnished by or on behalf of the Shipper. If the
particulars furnished by or on behalf of the Shipper are incorrect, it is agreed that a sum equal to double the
correct Freight less the Freight charged shall be payable as liquidated damages to the Carrier.
(4) All Freight shall be paid without any set-off, counter-claim, deduction or stay of execution before delivery of
the Goods.

14. LIEN
The Carrier shall have a lien on the Goods and any documents relating thereto for all sums payable to the
Carrier under this contract. The Carrier shall also have a lien against the Merchant on the Goods and any
documents relating thereto for all sums due from him to the Carrier under any other contract. The Carrier may
exercise his lien at any time and at any place at his sole discretion, whether the contractual Carriage is
completed or not. In any event, any lien shall extend to cover the cost of recovering the sums due and for that
purpose the Carrier shall have the right to sell the Goods by public auction or private treaty, without notice to
the Merchant at any time and at any place at the sole discretion of the Carrier. *

15. OPTIONAL STOWAGE AND DECK CARGO
(1) The Goods may be packed by the Carrier in Containers and consolidated with other goods in Containers
(2) Goods, whether or not packed in Containers, may be carried on deck or under deck, at the sole discretion
of the Carrier, without notice to the Merchant All such Goods whether carried on deck or under deck, shall
participate in general average and shall be deemed to be within the definition of goods for the purposes of the
Hague Rules and shall be carried subject to those Rules.
(3) Notwithstanding Clause 15 (2), in the case of Goods which are stated on the face hereof as being carried
on deck and which are so carried the Hague Rules shall not apply and the Carrier shall be under no liability
whatsoever for loss, damage or delay, howsoever arising, whether or not caused by negligence on the part of
the Carrier, his servants, agents or Sub-Contractors.

16. LIVE ANIMALS
The Hague Rules shall not apply to the Carriage of live animals, which are carried at the sole risk of the
Merchant. The Carrier shall be under no liability whatsoever for any injury, illness, death, delay or destruction
to such live animals howsoever arising. Should the Master in his sole discretion consider that any live animal is
likely to be injurious to any other live animal or any person or property on board, or to cause the Vessel to be


                                            -65-
delayed or impeded in the prosecution of its voyage, than such live animal may be destroyed and thrown
overboard without any liability attaching to the Carrier. The Merchant shall indemnify the Carrier against all or
any .extra costs incurred for any reason whatsoever in connection with the Carriage of any live animal.

17. METHODS AND ROUTES OF CARRIAGE

(1) The Carrier may at any time and without notice to the Merchant:
(a) use any means of carriage whatsoever; (b) transfer the Goods from one conveyance to another, including
but not limited to transhipping or carrying them on a Vessel other than that named on the face hereof; (c)
unpack and remove the Goods which have been packed into a Container and forward them in a Container or
otherwise; (d) proceed by any route in his discretion (whether or not the nearest or most direct or customary or
advertised route), at any speed, and proceed to or stay at any place or port whatsoever, once or more often
and in any order; (e) load or unload the Goods at any place or port (whether or not such port is named overleaf
as the Port of Loading or Port of Discharge) and store the Goods at any such place or port; (f) comply with any
orders or recommendation given by any government or authority, or any Person acting or purporting to act as
or on behalf of such government or authority, or having under the terms of any insurance on any conveyance
employed by the Carrier the right to give orders or directions; (g) permit the Vessel to proceed with or without
pilots, to tow or be towed, or to be dry-docked, with or without Goods and/or Containers on board.
(2) The liberties set out in Clause 17 (1) may be invoked by the Carrier for any purpose whatsoever, whether
or not connected with the Carriage of the Goods, including but not limited to loading or unloading other goods,
bunkering, undergoing repairs, adjusting instruments, picking up or landing any persons, including but not
limited to persons involved with the operation or maintenance of the Vessel and assisting vessels in all
situations Anything done in accordance with Clause 17 (1) or any delay arising therefrom shall be deemed to
be within the contractual Carriage and shall not be a deviation.
(3) By tendering Goods for Carriage without any written request for Carriage in a specialised Container, or for
Carriage otherwise than in a Container, the Merchant accepts that Carriage may properly be undertaken in a
general-purpose container, carried on or under deck at the Carrier's sole discretion.            .       _
18. MATTERS AFFECTING PERFORMANCE
If at any time the Carriage, the Vessel or other goods on board the Vessel are or are likely to be affected by
any hindrance, risk, delay, difficulty or disadvantage of any kind (other than the inability of the Goods, due to
their condition, safely or properly to be carried or carried further) and howsoever arising (even though the
circumstances giving rise to such hindrance, risk, delay, difficulty or disadvantage existed at the time this
contract was entered into or the Goods were received for Carriage), the Carrier (whether or not the Carriage is
commenced) may, without prior notice to the Merchant and at the sole discretion of the Carrier, either:
(a) Carry the Goods to the contracted Port of Discharge or Place of Delivery, whichever is applicable, by an
alternative route to that indicated in this Bill of Lading or that which is usual for Goods consigned to that Port of
Discharge or Place of Delivery. If the Carrier elects to invoke the terms of this Clause 18 (a) then,
notwithstanding the provisions of Clause 17 hereof: he shall be entitled to charge such additional Freight as
the Carrier may determine; OR (b) Suspend the Carriage of the Goods and store them ashore or afloat upon
the terms of this Bill of Lading and endeavour to forward them as soon as possible, but the Carrier makes no
representations as to the maximum period of such suspension of Carriage. If the Carrier elects to invoke the
terms of this Clause I 8 (b) then, notwithstanding the provisions of Clause 17 hereof: he shall be entitled to
charge such additional Freight as the Carrier may determine; OR (c) Abandon the Carriage of the Goods and
place them at the Merchant’s disposal at any place or port, which the Carrier may deem safe and convenient,
whereupon the responsibility of the Carrier in respect of such Goods shall cease. The Carrier shall
nevertheless be entitled to full Freight on the Goods received for Carriage, and the Merchant shall pay any
additional costs of the Carriage to, and delivery and storage at, such place or port;



                                             -66-
If the Carrier elects to use an alternative route under Clause 18 (a) or to suspend the Carriage under Clause
18(b) this shall not prejudice his right subsequently to abandon the Carriage.

19. DANGEROUS GOODS
(1) No Goods which are or may become dangerous, inflammable, damaging or injurious (including radio-active
materials), or which are or may become liable to damage any property whatsoever or injure any person
whomsoever, shall be tendered to the Carrier for Carriage without his express consent in writing and without
the Container as well as the Goods themselves being distinctly marked on the outside so as to indicate the
nature and character of any such Goods and so as to comply with any applicable laws, regulations or
requirements. If any such Goods are delivered to the Carrier without such written consent and/or marking, or if
in the opinion of the Carrier the Goods are or are liable to become of a dangerous, inflammable, damaging or
injurious nature, they may at any time be destroyed, disposed of, abandoned, or rendered harmless without
compensation to the Merchant and without prejudice to the Carrier's right to Freight.
(2) The Merchant undertakes that such Goods are packed in a manner adequate to withstand the risks of
Carriage having regard to their nature and in compliance with all laws or regulations, which may be applicable
during the Carriage. In particular but without prejudice to the generality of this Clause 19(2), if the Goods are
not packed into the Container by or on behalf of the Carrier, the Merchant undertakes that incompatible Goods
are not packed in the same Container.
(3) Whether or not the Merchant was aware of the nature of the Goods, the Merchant shall indemnify the
Carrier against all claims, losses, damages or expenses arising in consequence of the Carriage of such
Goods.
(4) Nothing contained in this Clause shall deprive the Carrier of any of his rights provided for elsewhere.
20. NOTIFICATION AND DELIVERY
(1) Any mention herein of parties to be notified of the arrival of the Goods is solely for information of the
Carrier, and failure to give such notification shall not involve the Carrier in any liability nor relieve the Merchant
of any obligation there under.
 (2)     The Merchant shall take delivery of the Goods within the time provided in the Carrier applicable Tariff
(see Clause 2). If the Merchant fails to do so the Carrier shall be entitled without notice, to unpack the Goods if
packed in Containers and/or to store the Goods ashore, afloat, in the open or under cover, at the sole risk of
the Merchant. Such storage shall constitute due delivery here under, and thereupon the liability of the Carrier
in respect of the Goods stored as aforesaid shall wholly cease, and the costs of such storage (if paid or
payable by the Carrier or any agent or Sub-Contractor of the Carrier) shall forthwith upon demand be paid by
the Merchant to the Carrier.

(3)      If the Merchant fails to take delivery of the Goods within thirty days of delivery becoming due under
Clause 20 (2), or if in the opinion of the Carrier they are likely to deteriorate, decay, become worthless or incur
charges whether for storage or otherwise in excess of their value, the Carrier may, without prejudice to any
other rights which he may have against the Merchant, without notice and without any responsibility whatsoever
attaching to him, sell, destroy or dispose of the Goods and apply any proceeds of sale in reduction of the sums
due to the Carrier from the Merchant
(4) Refusal by the Merchant to take delivery of the Goods in accordance with the terms of this Clause and/or
to mitigate any loss or damage thereto shall constitute a waiver by the Merchant to the Carrier of any claim
whatsoever relating to the Goods or the Carriage thereof
(5) In the event of the Carrier agreeing to a request of the Merchant to amend the Place of Delivery stated
herein without stipulating any particular terms and conditions to apply during said amended Carriage, to the
extent provided by the applicable Tariff the terms and conditions of this Bill of Lading shall continue to apply,
but only until the Goods are delivered by the Carrier to the Merchant at the amended Place of Delivery Once
the applicable Tariff ceases to provide for the continued application of the terms and conditions of the Bill of


                                             -67-
Lading or, if the Carrier declines to extend the Bill of Lading terms to the amended Place of Delivery, then the
Carrier shall act as agent only of the Merchant in arranging for delivery of the Goods to the amended Place of
Delivery but shall then be under no liability whatsoever for loss, damage or delay to the Goods, howsoever
arising, for the period of amended Carriage.
If the Carrier agrees to make multiple point deliveries of an FCL Container, this contract terminates upon
presentation of the sealed Container at the first place of delivery. Thereafter the Carrier acts as agent only to
arrange any further deliveries.
(6) If, at the place where the Carrier is entitled to call upon the Merchant to take delivery of the Goods under
Clause 20(2) the Carrier is obliged to hand over the Goods into the custody of any Customs, port or other
authority, such hand-over shall constitute due delivery to the Merchant under this Bill of Lading.
(7) This Bill of Lading shall not be a negotiable document of title unless consigned 'to order', 'to the order of'..'
or' to bearer'. If not so consigned but instead consigned directly to a nominated party, this shall be a 'Straight'
Bill and, at the sole discretion of the Carrier, delivery may be made to the nominated party only upon proof of
identity, as if this Bill of Lading were a Waybill. Such delivery shall constitute due delivery hereunder.

21. FCL MULTIPLE BILLS OF LADING
(1) Goods will only be delivered in a Container to the Merchant if all Bills of Lading in respect of the contents
of the Container have been surrendered authorising delivery to a single Merchant at a single Place of Delivery
In the event that this requirement is not fulfilled the Carrier may unpack the Container and, in respect of Goods
for which Bills of Lading have been surrendered, deliver them to the Merchant on an LCL basis Such delivery
shall constitute due delivery hereunder, hut will only be effected against payment b y the Merchant o f LCL
Service Charges and any charges appropriate to LCL Goods (as laid down in the Tariff) together with the
actual costs incurred for any additional services rendered.
(2) If this is an FCL multiple Bill of Lading (as evidenced by the qualification of the tally acknowledged overleaf
to the effect that it is 'One of... part cargoes in the Container"), then the Goods detailed overleaf are said to
comprise part of the contents of the Container indicated. If the Carrier is required to deliver the Goods to more
than one Merchant and if all or part of the total Goods within the Container consists of bulk Goods or
unappropriated Goods, or is or becomes mixed or unmarked or unidentifiable, the Holders of Bills of Lading
relating to Goods within the Container shall take delivery thereof (including any damaged portion) and bear
any shortage in such proportions as the Carrier shall in his absolute discretion determine. Such delivery shall
constitute due delivery hereunder.

22. GENERAL AVERAGE & SALVAGE
(1) In the event of accident, danger, damage or disaster before or after the commencement of the voyage,
resulting from any cause whatsoever, due to negligence or not, for which, or for the consequences of which,
the Carrier is not responsible, by statute, contract or otherwise, the Merchant shall contribute with the Carrier
in general average to the payment of any sacrifices, losses or expenses of a general average nature that may
be made or incurred, and shall pay salvage and special charges incurred in respect of the Goods.
(2) Any general average on a Vessel operated by the Carrier shall be adjusted according to the York/Antwerp
Rules of 1994 or any subsequent amendment thereto authorised by the CMI at any port or place and in any
currency at the option of and by an adjuster appointed by the Carrier, with the test of reasonableness in the
Rule Paramount being made on the basis of what was known at the time of the general average act and not
subsequently with the benefit of hindsight. Any general average on a Vessel not operated by the Carrier
(whether a seagoing or inland waterways vessel) shall be adjusted according to the requirements of the
operator of that Vessel. In either case the Merchant shall give such cash deposit or other security, as the
Carrier may deem sufficient to cover the estimated general average contribution of the Goods. Any security,
other than cash deposits, must be given by a party acceptable to and with assets in a jurisdiction nominated by
the Carrier. Such security must be provided before delivery if the Carrier so requires or, if the Carrier does not


                                              -68-
so require, within three months of the delivery of the Goods, whether or not at the time of delivery the
Merchant had notice of the Carrier's lien. The Carrier shall be under no obligation to exercise any lien for
general average contribution due to the Merchant.
(3) Conversion into the currency of the adjustment shall be calculated at the rate prevailing
on the date of payment for disbursements and on the date of completion of discharge of the Vessel for
allowances, contributory values, etc.
(4) If a salving vessel is owned or operated by the Carrier, salvage shall be paid for as full as if the salving
vessel or vessels belonged to strangers.
(5) In the event of the Master in his sole discretion or in consultation with owners considering that salvage
services are needed, the Merchant agrees that the Master may act as his agent to procure such services to
Goods and that the Carrier may act as his agent to settle salvage remuneration, without any prior consultation
with the Merchant in both cases.
(6) If the Merchant contests payment of contribution to general average, salvage, salvage charges and/or
special charges to Goods on any grounds whatsoever or fails to make payment of contribution within three
months of the issue of the adjustment thereof, whether or not prior security has been provided, the Merchant
shall pay interest for the period in excess of three months on the contribution due at two percent per annum
above the base lending rate of the central bank of the country in whose currency the adjustment i issued, in
addition to the contribution due.
(7) In the event of any general average credit balances due to Merchants still being unclaimed 5 years after
the date of issue of the adjustment, these shall be paid to the Carrier, who will hold such credit balances
pending application by the Merchants entitled thereto.

23. VARIATION OF THE CONTRACT

No servant or agent of the Carrier shall have the power to waive or vary any of the terms i this Bill of Lading,
unless such waiver or variation is in writing and is specifically authorised or ratified in writing by the Carrier.

24. LAW AND JURISDICTION
(1) Unless Clause 25 or 27 applies, any claim against the Carrier under this Bill of Lading shall be determined
only according to English law and exclusively in the High Court of Justice in London. The Merchant irrevocably
submits to this jurisdiction.
(2) The Carrier shall be entitled to pursue any claim against the Merchant in London ^ according to English
Law or in any jurisdiction in which the Merchant has assets but then in accordance with the local law of that
jurisdiction.
(3) Nothing herein shall prevent the parties to any claim or dispute under this Bill of Lading from agreeing to
submit the claim or dispute to arbitration by mutually acceptable arbitrator(s) on mutually acceptable terms at a
mutually acceptable venue.

25. VALIDITY
In the event that anything herein contained is inconsistent with any applicable international convention or
national law, which cannot be departed from by private contract, the provisions hereof shall to the extent of
such inconsistency but no further be null and void.

26. LIMITATION OF LIABILITY

For the avoidance of doubt, it is hereby agreed by the Merchant that the Carrier qualifies and shall be
regarded as a person entitled to limit liability under the relevant Convention on the Limitation of Liability for



                                             -69-
Maritime Claims, notwithstanding that the Carrier may have procured space on board the Vessel concerned by
means of a Slot Charter party, Bill of Lading or some other contract of carriage.
Except to the extent that mandatory law to the contrary applies in the appropriate jurisdiction (in which case
said law shall apply), the size of the fund to which the Carrier may limit liability shall be identical to that
proportion of the limitation fund by which the actual carrier is entitled to limit which is (or would be) available for
the Carrier's claims against the actual carrier.

27. USA CLAUSE PARAMOUNT (if applicable)
(1) If Carriage includes Carriage to, from or through a port in the United States of America, this Bill of Lading
shall be subject to the United States Carriage of Goods by Sea Act 1936 (US COGS A), the terms of which are
incorporated herein and shall be paramount throughout Carriage by sea and the entire time that the Goods are
in the actual custody of the Carrier or his Sub-Contractor at the sea terminal in the United States of America
before loading onto the vessel or after discharge therefrom, as the case may be.
(2) The Carrier shall not be liable in any capacity whatsoever for loss, damage or delay to the Goods while the
Goods are in the United States of America away from the sea terminal and are not in the actual custody of the
Carrier. At these times the Carrier acts as agent only to procure Carriage by Persons (one or more) under the
usual term and conditions of those Persons. If: for any reason, the Carrier is denied the right to act as agent
only at these times, his liability for loss, damage or delay to the goods shall be determined in accordance with
Clause 6 hereof.
(3) If US COGSA applies the liability of the Carrier and/or the Vessel shall not exceed US$ 500 per package or
customary freight unit (in accordance with Section 1304(5) thereof). Unless the value of the Goods has been
declared on the face hereof in which case Clause 7(3) shall apply.
(4) Notwithstanding the provisions of Clause 24, if Carriage includes Carriage to from or through a port in the
United States of America, the Merchant may refer any claim or dispute to the United States District Court for
the Southern District of New York in accordance with the laws of the United States of America.

                                                                         Unit 7
                                                        Letters of enquiry
                                                       Replies to enquiries
I. Business Letter Writing: Enquiries - Asking for Information ..........................52
II. Business Letter Writing: Responding to Enquiries and Requests for
                                   Information............................................................................................................55
III. Exercises..............................^..................~.............................................................58
                                     I. Business Letter Writing: Enquiries - Asking for
                                                                  Information
We write an enquiry when we want to ask for more information concerning a product, service or other
information about a product or service that interests us. These letters are often written in response to an
advertisement that we have seen in the paper, a magazine, a commercial on television when we are interested
in purchasing a product, but would like more information before making a decision.
Remember to place your or your company's address at the top of the letter (or use your company's letterhead)
followed by the address of the company you are writing to. The date can either be placed double spaced down
or to the right.
Important Language to Remember
• The Start: Dear Sir or Madam
To .Whom It May Concern - (very formal as you do not know the person to whom you are writing)
• Giving Reference: With reference to your advertisement (ad) in...
Regarding your advertisement (ad) in ...
• Requesting a Catalogue, Brochure, Etc.: After the reference, add a comma and continue -...,
would (Could) you please send me ...
• Requesting Further Information: I would also like to know ...
Could you tell me whether...
• Signature: Yours faithfully - (very formal as you do not know the person to whom you are writing)
                                                              An example letter
                                                            -70 -
Kenneth Beare
2520 Visita Avenue
01ympia,WA 98501
Jackson Brothers
3487 23rd Street
New York, NY 12009
September 12, 2000
To Whom It May Concern:
With reference to your advertisement in yesterday's New York Times, could you please send me a copy of
your latest catalogue. I would also like to know if it is possible to make purchases online.
Yours faithfully
(Signature)
Kenneth Beare
Administrative Director
English Learners & Company

                                      Company Name or Letterhead
                                               Address
                                            City, State Zip
Date
Addressee
Address '
City, State Zip
Dear Mr. Hutton:

The majority of our employees hold personal accounts with your bank
and have been inquiring about direct deposit of their monthly paychecks.
Please send us more information concerning your direct deposit option.
Đa số nhân viên của chúng tôi có tài khoản cá nhân tại ngân
hàng của quý Ngài và muốn biết cách thức ký gửi trực tiếp
chi phiếu lương tháng của họ. Xin vui lòng cho chúng tôi
biết chi tiết hơn về thủ tục ký gửi trực tiếp ở ngân hàng của
quý Ngài.
Specifically, we are interested in determining your fees, if any, to the
depositor, as well as the stipulations and monthly paperwork required to
release funds for direct deposit.
Cụ thể chúng tôi muốn biết các loại phí, nếu có, tính cho
khách hàng ký gửi là bao nhiêu, cũng như các quy định và
các chứng từ cần thiết phải cung cấp hằng tháng để giải
ngân khoản ký gửi trực tiếp.
We look forward to receiving the information, as we are anxious to
provide this convenient service to our employees. Your prompt response
would be greatly appreciated.
                                         -71 -
Chúng tôi mong nhận được giải thích thấu đáo, vì chúng tôi rất
muốn nhân viên của chúng tôi sử dụng dịch vụ này vì lý do
tiện lợi. Chân thành cảm ơn và mong quý Ngài sớm hồi âm.
Trân trọng kính chào.
Sincerely,
                                           Company Name or Letterhead
Address
City, State Zip
Date
Addressee
Address
City, State Zip
Dear Dr. Crispin:
Our business office is interested in applying the latest technology to become more effective and efficient.
However, we do not have the expertise to manage a variety of new software on one common structure. In
addition to the initial set-up, we need employee workshops to ensure effective use of the software. Please
send us more information about your computer consulting services. A list of services, fees, and references
would be appreciated.
Thank you for your time.
Sincerely,
                                           Company Name or Letterhead
                                                       Address
                                                   City, State Zip
Date
Addressee
Address
City,State Zip -------
Dear Ms. Alexander:
We are in the process of setting up a new office in Hyattsville and would like to compare prices from the local
office furniture companies.
We will need 12 desks and 24 chairs, six metal filing cabinets, a 2.5' x 4' dry erase board, and a conference
table that seats eight. The conference table and eight of the chairs should be high quality wood. As the office
is opening on February 15, we would need the furniture delivered by the 13th. We are looking to spend no
more than $4000.00.
If you would like to offer a quote or discuss our needs in more detail, please call me. We hope to have all our
quotes by next Friday.
Sincerely,
II. Business Letter Writing: Responding to Enquiries and Requests for Information
It is very important to make a good impression when responding to enquiries from potential customers. Of
course, the best impression will be made by providing the materials or information that the perspective client
has asked for, this positive impression will be improved by a well written response.
Remember to place your or your company's address at the top of the letter (or use your company's letterhead)
followed by the address of the company you are writing to. The date can either be placed double spaced down
or to the right. You can also include a reference number for correspondence.
Important Language to Remember
• The Start:
Dear Mr, Ms (Mrs, Miss VERY IMPORTANT use Ms for women unless asked to use Mrs or Miss)
• Thanking the Potential Customer for His/Her Interest:
Thank you for your letter of... enquiring (asking for information) about...
We would like to thank you for your letter of... enquiring (asking for information) about ...
• Providing Requested Materials:
We are pleased to enclose ...
                                          -72 -
Enclosed you will find ...
We enclose...
• Providing Additional Information:
We would also like to inform you ...
Regarding your question about...
In answer to your question (enquiry) about ...
• Closing a Letter Hoping for Future Business:
We look forward to ... hearing from you / receiving your order / welcoming you as our client (customer).
• Signature:
Yours sincerely (remember use 'Yours faithfully' when you don't know the name of the person you are writing
and 'Yours sincerely' when you do.
                                               An example letter
Jackson Brothers
3487 23rd Street
New York, NY 12009
Kenneth Beare
Administrative Director
English Learners & Company
2520 Visita Avenue .
01ympia,WA 98501
September 12, 2000
Dear Mr Beare
Thank you for your enquiry of 12 September asking for the latest edition
of our catalogue. Cảm ơn thư hỏi ngày 12/9 của quý Ngài về ấn
bản catalog mới nhất của chúng tôi.
We are pleased to enclose our latest brochure. We would also like to
inform you that it is possible to make purchases online at
http:\\jacksonbros.com.    Chúng tôi rất vinh dự gửi kèm theo đây
ấn bản mới nhất để quý Ngài tiện tham khảo. Chúng tôi
cũng muốn thông báo quý khách có thể mua hàng trên
mạng tại địa chỉ http:\\jacksonbros.com.
We look forward to welcoming you as our customer.
Chúng tôi hân hạnh được phục vụ quý khách.
Yours sincerely
(Signature).
Dennis Jackson
Marketing Director
Jackson Brothers

                                         Company Name or Letterhead
                                                  Address
                                               City, State Zip
Date
Addressee
Address
City, State Zip
Dear Ms. Allyson:
Thank you for your interest in our gravel prices.
                                            -73 -
As of January 16 our prices for gravel are the following:
Grade             Price Per Ton
Fine                $210.99
Medium              $185.99
Coarse              $170.99                           :
Orders over 7 tons receive a 5 percent bulk-rate discount.
Please be aware that our prices often fluctuate as mining, processing, and transportation costs change. You
should request a price update before making purchases, either by calling Bruce Coglin at 555-3711 or
emailing us at sandandgravel@unionsuppliers.com.
Sincerely,

                                         Company Name or Letterhead
                                                  Address
                                               City, State Zip
Date
Addressee
Address
City, State Zip
DearMrs.Mueller:
Thank you for inquiring about our advertising rates. You will find that the Lake-wood
Herald's advertising rates are the most reasonable in Nashua:
Size and Color
1.5"x3" B&W
Daily Rate
$16.00
(business card size)
1.5" x 3" color          $19.00
4"x4"b&w                 $25.00
4" x 4" color            $30.00
12"xl3.5"b&w               $150.00 (full page)
12" x 13.5 " color         $175.00
Every seventh day we run your ad is free. Our in-house graphic designers would be happy to create your eye-
catching advertisement for a reasonable fee.
Please call us if you have any other questions or would like to place an ad.
Sincerely,
III. Exercises

1. Write a letter of first enquiry, using the following words and phrases:
Date, 17th April, 2005
Dear Sirs,
We / see / display / Leipzig Trade Fair / 12th April.
We / interest / range / small cameras. We / wish / supply / customers / the / Sony model
Please / send / catalogue /price-list /all small cameras. Enclose / detailed information / the "Sony" model, /as /
this /the camera / our customers / most interested.                                     T

Yours faithfully,
2. Write a letter of reply to the letter in exercise 1, using the following words and phrases
Date 24* April, 2005
Dear Sirs,
Thank/........../you requested/a catalogue...................
We enclose/...................................................................,........
All prices / quote / F.O.B London.
We / look forward / received / your order. 117 require / additional information, / please / inform. We / send / an
experienced salesman / you wish.
Yours faithfully
                                            -74 -
3. You work for a company which supplies computers. You receive a letter of enquiry asking for details of your
new 'Apple" model.
Send a letter of reply to the correspondent, A Franco, Purchasing Dept., Office System Ltd., 237 Wincester
Road, Bristol, providing details of prices, and enclosing a brochure.

                                   Unit8: Follow-up Letters
                                        Sales Letters
I. Follow-up Letters
Stand out and get noticed with a well-written follow-up letter. Be sure to show your interest and
explain the benefits your contribution will make.
Follow-up letters remind others of important events and occurrences, and they can help you accomplish what
you need to.
9 Tips/or Writing Follow-Up Letters:
1. Send reminders about meetings and appointments in advance so that the recipient has sufficient time to
prepare or fulfill assignments. You may send other reminders as the need arises. The message should be brief
and clearly stated to avoid misunderstandings.
2. Take advantage of follow-up letters to reiterate the positive aspects of your service or product, and gently
urge your potential client to take the next step in negotiating a sale. If the reader has already expressed
interest in your business, give a firm sales pitch, highlighting the benefits of your product or service, without
pushing too hard.
3. Don't duplicate previous sales pitches, but offer something new, such as more information or a special
discount.
4. Send your follow-up letter promptly, especially after an interview (usually within 24 hours; 48 hours at the
most).
5. When following up after an interview, indicate that you are willing to provide additional information or
references (if applicable).
6. Send a follow-up letter to remind others of an important meeting or other event that was scheduled several
weeks or months in advance. Include in the letter the date, time, and location of the meeting, along with any
other important information.
7. Indicate to the recipient of the letter whether or not you need a response, and specify how the person can
respond to you: via phone, e-mail, in person, or by mail.
8. If you do not receive a response from an initial follow-up letter, you may want to write a second letter.
Include a copy of the previous follow-up letter with your new one, or repeat the message. Reiterate the
importance of receiving a response.
9. Avoid negative remarks. If you do not receive a response after a first letter, do not imply in later letters that
the reader is forgetful, thoughtless, or negligent, as this will likely make him or her feel defensive. Showing
your frustration will usually make the situation worse.
With a well-written follow-up letter you can:
1. Remind individuals who attended a meeting of the decisions and assignments that were made, thereby
helping to move the work along.
2. Establish or renew a relationship.
3. Thank an interviewer and remind him or her of your name and qualifications (after applying for a position
with his or her company).
4. Show appreciation for a contribution made, for the opportunity to interview with a company, for exceptional
work done on a project, and so forth.
5. Add important information that did not come up during an interview and remind the interviewer of your
interest in the position.
6. Remind a customer or potential customer of your continued willingness to serve him or her.
7. Emphasize the advantages of doing business with your company, and propose a course of action that the
customer can take.
8. Thank a customer or announce a special sale or limited-time offer. (A follow-up letter keeps your company's
name before the customer and reinforces the impression that you are a good person to do business with.)
                                            -75 -
9. Remind an interviewer of some aspect of an interview that went well, briefly elaborate on an idea brought up
in the interview, or work to repair any damage that may have been done during the meeting.
10. Reiterate your interest in a position or organization.
11. Send information the employer may have asked you to provide during an interview.
12. Show that you are courteous and professional, and gain an edge over job applicants who do not send
thank-you or follow-up letters (many do not).

Follow-up Letter after a meeting
Dear Sirs,
Our meeting on September 17 proved to be a very productive step toward
strengthening the University's General Education program. In addition to
getting a better understanding of why the program needs strengthening, we
were successful in organizing three important subcommittees to get the work
going. Suzanne Johnson will head the subcommittee responsible for handling
student and faculty surveys, while Jane Doe will head the subcommittee that
will draft the initial proposal for the Academic Vice President's office. In
addition, John Doe will head a subcommittee that will evaluate the
effectiveness of alternate tracks. We will meet again on October 18 for these
committees to present their initial reports. Let me say that I sincerely
appreciate the good will and willingness to serve that I sense from each of
you. Cuộc họp của chúng ta vào ngày 17/9 cho thấy có nhiều tiến bộ nhằm củng cố
chương trình đào tạo giáo dục đại cương cho trường đại học. Ngoài việc hiểu rõ hơn lý do
tại sao chương trình đó cần được củng cố, chúng ta cũng đã tổ chức thành công 3 tiểu
ban phụ trách xúc tiến chương trình. Suzanne Johnson sẽ làm trưởng tiểu ban chịu trách
nhiệm thực hướng dẫn những cuộc nghiên cứu của sinh viên và khoa, trong khi Jane Doe sẽ
làm trưởng tiểu ban dự thảo đề án đầu tiên cho văn phòng Phó hiệu trưởng đào tạo. Ngoài ra,
John Doe sẽ làm trưởng tiểu ban thẩm định tiến độ thực hiện.
Chúng ta sẽ gặp lại lần nữa vào ngày 18/ 10 để các tiểu ban này trình bài báo cáo sơ bộ
của họ. Cho phép tôi được nói rằng tôi thành thật cảm ơn thiện chí và thái độ sẵn sàng phục vụ
mà tôi cảm nhận được ở mọi người.
Yours Sincerely,

Follow-up letter after sales
Dear John,
I just wanted to thank you for allowing us to serve you. I hope you are enjoying
your new printer. Tôi rất muốn cảm ơn quý Ngài đã cho phép tôi được
phục vụ. Tôi hy vọng quý Ngài sẽ thích máy in của quý Ngài.
Let me show my appreciation by offering you a special offer. For the next 90 days
if you need any ink cartridges or paper, I'll give you 1 extra FREE for every 3 you
buy. Buy 3 and Get 1 Free! Cho phép tôi được gửi đến quý Ngài lời chào
mời đặc biệt. Trong 90 ngày tới đây, nếu quý Ngài cần hộp mực
hay giấy, tôi sẽ tặng 1 khi quý Ngài mua 3.
There's no limit on this offer as long as you purchase during the next 90 days. Số
                                          -76 -
lượng mua sẽ không giới hạn nếu quý Ngài mua trong thời gian có
hiệu lực 90 ngày kê từ ngày có thư chào này. The reason I'm making
you this offer is to get you into the habit of ordering your computer supplies from
us. Lý do tôi chào mời quý Ngài là nhằm tạo thói quen đặt hàng thiết bị
vi tính tại cửa hàng của chúng tôi. I know that once you've shopped here a
few times, you'll want to order from us over and over again. Tôi biết một khi quý
Ngài đến thăm cửa hàng của chúng tôi một vài lần, quý Ngài sẽ đặt
mua hàng của chúng tôi nhiều lần sau đó. We want pleased customers.
Chúng tôi cần làm vui lòng khách đến, vừa lòng khách đi.
Sincerely,


Follow-up letter after no response to earlier correspondence
Dear Sirs,
I know that this is a busy time for contractors, but I have not yet received a response to
my letter dated September 5, in which I documented the water damage that the faulty
plumbing caused to our hardwood floor. Tôi biết rằng vào thời điểm này các nhà
thầu rất bận rộn, nhưng tôi vẫn chưa nhận được hồi âm cho thư đề
ngày 5/9 của tôi, trong đó tôi có đủ chứng từ để khiếu nại các đường
ống kém chất lượng, nên nước đã tràn ra làm hỏng sàn nhà bằng gỗ
quý của chúng tôi. It is a clear case of negligence on the part of one of your
subcontractors, and we are eager to have it repaired. Since our home is still covered by
your builder's warranty, we expect that you will absorb the cost of repairing the floor. Vụ
việc rõ ràng là do tinh thần thiếu trách nhiệm của một trong những thầu
phụ của quý Ngài gây ra, và chúng tôi rất mong quý Ngài thực hiện sửa
chữa. Vì nhà của chúng tôi vẫn còn trong thời hạn bảo hành của thầu
xây dựng của quý Ngài, chúng tôi mong quý Ngài chịu chi phí sửa lại
sàn nhà của chúng tôi.
Although my first letter seems to have been misplaced in all of your correspondence, I
trust that you will now give your immediate attention to this repair so we can get settled
in the new home that we otherwise enjoy very much. Mặc dù thư đầu của chúng
tôi hình như bị lẩn lộn trong các thư từ giao dịch của quý Ngài, nhưng
chúng tôi tin rằng quý Ngài sẽ sớm giải quyết sửa chữa cho chúng tôi
để chúng tôi có thể ổn định mọi thứ trong ngôi nhà mới mà chúng tôi rất
thích nếu như không có sự cố xãy ra.
Yours truly,
II. Sales Letters
WHAT IS A SALES LETTER?
A sales letter is a document designed to generate sales. It persuades the reader to place an order; to request
additional information; or to lend support to the product or service or cause being offered. It influences the
reader to take a specific action by making an offer-not an announcement—to him. To sell, the sales letter must
be specific, go to the right audience, appeal to the readers needs, and it must be informative.

                                          -77 -
PART OF THE SELLING PACKAGE:
The job of the sales letter is to sell, not to tell. The letter alone does not always do the entire selling
(persuading) job. Other pieces of support literature that amplify the selling points, illustrate the product or
service, or provide technical information, may be needed.
Supplement the letter with a brochure or product sheet if necessary, and if you do, mention it in the body of the
letter.
RESEARCH:
Preparing your sales letter means you need to understand the product or service being offered, the market,
and the readers needs. There is no substitute for product or service knowledge. Any source of information
should be considered. On-Line resources, ads, brochures, articles, books, reports, newsletters and
newspapers, and in-person interviews, are good sources.
THE PRODUCT OR SERVICE. THE MARKET and THE READER:
What does the product or service do for the one who needs it? What can the reader gain from buying it? What
is unique selling point of the product or service? To answer these questions begin by distinguishing the
benefits from the features: Persuade your reader to buy based on the grounds of what the product or service
does for him or her (benefit), not what the product or service is (feature)!
A benefit is what the product or service does, and what the buyer gains from the feature. A benefit is the
specific outcome of the feature. A feature is something the product or service already has. Benefits are what
motivate people to buy. A car, for example, has four tires (feature). If those tires are HP 90's, and are proven
to reduce accidents by hugging wet roads, then we have the benefit of those tires. Stress that the reader is
less likely to have an accident, if he buys the tires. Or, for example, consider the Michelin Tire ad on TV: it
promises to protect children, if you have them on your car.
How do you plan to market the product or service? Through the Internet, direct mail, Email, direct sales, print
advertising, etc.? Do you need other advertising or literature to support the sales letter? Who is your
competition? How are they marketing this product or service? What is your advertising budget? Are your
marketing hopes realistic?
Who is your prospective buyer? What motivates a person to buy this item? The experts say that the emotion
most often used to manipulate people to buy is fear, and the thousand variations of it. Walk a mile in the
buyers' shoes. Does your offer appeal to the readers hot buttons, AKA emotional needs? Can you transform
him from prospect to buyer?
ELEMENTS OF A SALES LETTER, SIMILAR TO MOST ADS:
Keep these basic components in mind: The image, if used, is near the headline. It helps to catch the reader's
eye. The headline is usually 3 - 30 words long. It grabs the reader's attention, and tells him what the ad (sales
letter) is about. It makes a promise regarding what the item you are selling will do for him. The sub-headline or
lead paragraph is optional. Sometimes it's used to expand the headline. (More on the sub-heading later.) The
body: it expands the theme, fills in details, offers proof, and shows how you plan to fulfill the promise you made
in the headline. The closing, or call to action, urges the reader to take the next step you want him to take.
ON THE IMAGE:
If you have a logo or design for your business do not use it in the sales letter unless it is truly relevant to what
you are offering. You are not selling your business name, or logo, you are selling benefits that the buyer will
realize if he buys your product or service. Use a specific image that is germane to your headline, lead, and
theme, or do not use one at all.
Stay with words.
ON FORMATTING THE SALES LETTER:
Use your business or a personal heading or nameplate, minus the logo. The next component is the headline.
Type the headline in a few short lines where the inside name and address would go. Or, you could consider
centering the headline or putting it in a text box to grab attention. You may want to add color or shading to the
box for more attractiveness.
You can follow the headline with an inside name and address block of the reader, and another way to do this
is to use a form letter without an inside name and address block using a general greeting that represents the
readers' interests. "Dear Tire Purchaser," would be valid if you were selling HP 90's. (One inch margins all the
way around are fine.)
The important thing is the sequence, not nameplates and inside address block. Again it goes like this:
a) Your business or personal nameplate,
                                            -78 -
b) image and headline,
c) inside address block, if you use one,
d) greeting,
e) lead paragraph,
f) body,
g) closing.
JOB OF THE HEADLINE:
Ideally, the job of the headline is to:
a) get the readers attention,
b) target the audience,
c) list a benefit,
d) make a promise.
This draws the reader into the rest of the copy. Headlines of 10 words or more tend to generate more orders or
leads. Headlines that promise a benefit also tend to sell more. (The example of a recent AOL ad, given below,
passed these criteria.) Lead with one of the unique selling points.
Always shoot your big gun first: use your main selling point in the headline. Remember you only get 7-10
seconds to hook the reader. If the biggest benefit of what you are selling is cost, then list that first. This
morning, when I signed on to AOL, they hit me with an ad. It read: "Long distance, for AOL members, only
$.09 per minute. No monthly fees."
The next screen, a collateral piece, expanded the headline and gave information on how the offer works.
Remember: The headline has a benefit and makes a promise. The promise should be unique to what you are
selling, and one that your competitors are currently not talking about. Use "power words" in the headline. Try:
"You.11 "Free." "Proven." "Imagine." "How To." "Fast." "Cheap." "Enjoy." "Now." "Learn." "Introducing," and so
forth. In the body of the sales letter you will begin to offer proof.
7 SUGGESTIONS ON HOW TO START:
There are many possibilities for opening your sales letter, that could persuade the reader to buy. Here are
some that I have used. Experiment, and create one that is right for your offer. If you have trouble identifying
your product or service's unique selling point, or beginning your letter, consult a competent copy writer.
• Tell a story that the reader can identify with, in conversational tone
• Make an announcement of a new product or service, a one of a kind event, or important news, showcasing
your unique selling point
• Address the reader as your equal: "Dear fellow tire purchaser..."
• You could go with something provocative, perhaps a quote
• You could open by identifying the readers problem, one that your product will solve
• Ask a question
• Let the reader in on some secret or little known information
SUB-HEADLINE OR LEAD PARAGRAPH:
This part of the sales letter is optional. It can be used to expand the promise made in the headline or used to
deliver a 2nd major benefit of the product or service. A sub-headline can also be used as the second part, to
answer a question posed in the headline. For example. Part 1 could say: "Want to double your part-time
income during the next 90 day period?" Part 2 could say: "Well, here's how to ..."
BODY OF THE LETTER;
Here, using the same tone and staying with the spirit of the headline, you begin to give details of your unique
selling point. You continue talking about the benefits and offer proof of the claim you made early on. You share
the details of the benefits. You prove your case or claim. Remember, by the end of the body, the goal is to
create an emotional response that will cause the reader to do what you are now going to tell him to do.
CLOSING OR CALL TO ACTION:
If you ask the reader to order, support, or to contact you for the specified reason you must make it easy for him
to reply. Support the sales letter with a post card or prepaid envelope, and an order form. If not appropriate,
supply a toll free telephone number, an Email link, and or your URL. Always close with a thank you and use a
signature at the end of the letter. Save one of the best points for last: Always use a Post Script. For example,
"If you order before March 1, we will include a free ..." Or "Money back guaranteed .. ." Or "Discount is good
until ..."
A FINAL SUGGESTION:
                                           -79 -
Remember: Getting the reader to show you his money is the challenge-period. The best way to tell if you are
close to accomplishing this challenge is to use test readers. When composing a successful sales letter there is
no substitute for test readers. When you give your letter to a test reader ask him or her what is missing, how
you could improve the offer, and if they would buy.
                              Samples of Sales letters: sales introduction letter
(Company name, address, date and your reference)

Dear Mr Smith
New 'Sales Activator®' Sales Training System
The Sales Activator® is the best new sales training and selling development system for
decades (source: businessballs.com). It is now used by leading companies such as
Shell, Barclays, Zurich Life, and DHL, because it offers significant advantages over
conventional sales training. Sales Activator® là hệ thống phát triễn bán hàng và
đào tạo nhân viên bán hàng loại mới có chất lượng tốt nhất trong nhiều
thập niên (nguồn: businessballs.com). Hiện nay nó được nhiều công ty hàng
đầu như Shell, Barclays, Zurich Life, và DHL sử dụng, bởi vì nó có nhiều ưu
điểm hơn hẳn phương thức đào tạo bán hàng truyền thống.

For a cost equating to just a few hundred pounds per sales team per year, your sales
people and managers can each participate in at least 70 hours leading-edge sales
training and development per year - and what's more they will enjoy doing it.
The remarkable 'Sales Activator' system uses a participative team-game quiz format to
develop :
Với chi phí chỉ bằng vài trăm Bảng cho mỗi nhóm bán hàng hằng năm,
quản lý và nhân viên bán hàng của quý Ngài có thể tham gia ít nhất là
70 giờ phát triển và huấn luyện bán hàng độc đáo hàng năm – và còn
hơn thế nữa họ sẽ rất thích thực hành trong thực tế.
Hệ thống 'Sales Activator' nổi tiếng sử dụng phương thức câu đố dành cho
tập thể tham gia trả lời để phát triễn:

• leading-edge sales skills
• effective selling processes
• peer-to-peer sales coaching
• motivational sales management skills, and
• shared best practice and team building
If you'd like to assess the effectiveness of the Sales Activator® for your sales
organisation, you can arrange a no-obligation, free one hour Sales Activator experience
- with an approved facilitator - for one of your sales teams at your next team meeting.
I'll call you soon, or please feel free to contact me to arrange it.

Yours sincerely, etc.
(Signature and name)                                   „
P.S. You can see more details about the Sales Activator®, and download a free Sales

                                          -80 -
Performance Report showing the five critical factors that deliver most sales
improvement at the Sales Activator® page on www.businessballs.com.
Sales Letter to introduce catalogues, brochures
Dear Sirs,
After a long day at the office, no one feels like spending a lot of time cooking, but you can't neglect your
family's nutrition! Don't despair! We have a recipe collection featuring delicious low-fat dinners that includes
techniques for cooking poultry, fish, beef, breads, vegetables and desserts in less than thirty minutes. This
fantastic collection is now available to you.
Enclosed you will find our "fast and light" cooking brochure and five free recipes. You will notice that each
recipe card includes a beautiful color photo of the prepared dish. Each recipe is given in an easy step-by-step
format to help you achieve flawless results every time. You will be amazed at how quickly and easily you can
prepare a nutritious meal that your family will love.
Just look through our brochure and decide which series of recipes suits your family's taste best. Then call our
toll-free number to place your order. It's that simple. Adapt this sample letter - use it as a template guide - to
suit your own situation.
Yours sincerely,

Sales Letter to invite a prospective customer to a sales presentation
Dear Sirs,
Thank you for your time last week. As I mentioned, I am especially eager to introduce you to a new product
that will make mealtimes much more enjoyable. If you have ever been hungry but have not wanted to take the
time to fix something, or if you have even, been discouraged by the clean-up that follows, you won't want to
miss this new product.
I am demonstrating our revolutionary system at the home of Jane Doe Saturday morning, June 5, at 10:00
a.m., and hope you can join us. If this time is inconvenient, please call me at the Springfield store or at home
(555-5555) and we will work out another schedule. I hope to see you soon.
Yours sincerely,
Announce a change of business address
Dear (name),
When I contacted you last month for help in finding a new career opportunity, I had no idea that one would turn
up so quickly! I want to thank you for your support and let you know that I have been offered the position of
Sales Manager for Doe Industries.
As you may know, Doe Industries employs over 500 people locally. Of the businesses that offer paper
products. Doe is by far the largest and most efficient.
One of the things I've learned in this transition is the importance of staying in touch with friends and business
associates. Therefore, I wanted to give you my new address and telephone number, with the hope that I will
have an opportunity to be of assistance to you and your company.
(Give your name, new address, and phone)
Again, I want to thank you for your help and encouragement. I look forward to staying in touch with you.
Sincerely,
III. Exercises
1. Write a letter to the Exporter Manager of a British company which specialized
in the production of leather motorcycle gloves.
You wish to place an order for a bulk purchase of the gloves, which should be black in color. You want a
variety of sizes, also. The address is Motoleather Ltd., 159 Roman Way, Chelmford, SQB 159T, Essex,
England.
2. You work for a firm which supplies computers to various British companies.
Write a follow-up letter to a first enquiry, giving details of an improved 15% discount for purchases over
$15,000. Often any other services (demonstration, visit) you think suitable.
3. Acknowledge an order from a British buyer.
Micro Electronics have ordered 5,000 small electric light bulbs from your company. They have asked you for a
Pro-Forma Invoice, and have asked their bank to issue a Letter of Credit in your favour. They also insist on a
penalty clause for delivery after the 26th March.
                                           -81 -
Their letter is dated 2nd February. Their address is Cavendish Rd, London E75QT.

                                                     Unit 9
                                             Letters of Complaints

I. Instructions to Write Good Complaint Letters
In order to get your problem resolved, put your complaint in writing! A respectful, yet firm, complaint
letter may help you accomplish what you want.
Complaint letters can be a very effective way of making your voice heard.
How to write a complaint letter:
1. Keep in mind that most errors are unintentional, and realize that most businesses and organizations
want to address and clear up complaints quickly in order to have satisfied customers or members.
2. Be brief. Keep your letter to one page, and write short paragraphs, rather than long ones.
3. Be honest and straightforward, and include sufficient detail to back up your claim and to show that you
have thoroughly researched the subject. However, omit irrelevant details. Keep your letter concise and
professional.
4. Maintain a firm but respectful tone, and avoid aggressive, accusing language.
5. Send only photocopies of receipts and other documents, and retain all originals. Keep a copy of the
letter for your records.
6. In many cases, you can increase the effectiveness of your letter by getting several others to sign it
with you. This is particularly the case when trying to influence or change legislation, denouncing material from
the media, and so forth.
7. If a company has repeatedly given you bad service and refuses to correct the situation and you feel that
your only recourse is to pursue legal action, voice your feelings in a tactful but firm way. However, don't
threaten legal action unless you are willing to follow through with it.
8. If your letter focuses on a single individual, avoid making generalizations about the company or
organization.
9. If you need to make a complaint to or about people that you will still have contact with on a regular basis,
your letter needs to accomplish its purpose without destroying the relationship. Use tact, and be direct, but
respectful.
10. Include your contact information (name, address, phone number, and email address), if desired, so
that the person(s) can reach you to discuss any questions or concerns.
11. If a first letter does not bring action, assume a stronger but still respectful tone in the next one. If two or
three letters do not resolve the problem, send one to the president or CEO of the company or entity. In each
case, be firm but polite.
With a well-written complaint letter you can:
1. Clearly make your complaint to the person(s) involved.
2. State plainly and directly your reason(s) for making the complaint.
3. Indicate what the reader can or should do to address your complaint, and specify how long you are willing to
wait to have your complaint resolved. (Be reasonable.)
4. Communicate clearly, but respectfully, that you are dissatisfied with the service you have received.
5. Explain why your suggestion or request for retribution should be granted (if you made one).
6. Make your concerns known to politicians and bureaucrats. (Note: Your letter is more likely to be answered if
you discuss specific concerns rather than political issues.)

GENERAL TIPS
Try to make sure your letter is sent to the right person or department
Try and keep your letter short
Be polite as sarcasm or rudeness wiIl not help your cause!
Say what you want for your complaint to be resolved.
Give a reasonable timetable for action to be taken before you will consider other options
Keep a copy of letters you write

Complaining about Poor Service. Defective or Inferior Products
                                            -82 -
 Guidelines and Alternate Phrases
 Summarize the problem briefly, specifically, and clearly. Include all information basic to the problem or
 resolution such as complete names, addresses, phone numbers, full description of the product or service,
 dates, places, amounts, methods of payment, previous correspondence, and file numbers. Include enough
 detail so a previously uninvolved reader can understand what has happened, but do avoid irrelevant detail that
 will only obscure the real issues.
 State the facts of your complaint in an organized, easy-to-follow format. A bulleted list is an effective way to
 give specifics. In most situations, a once-upon-a-time format is not an appropriate arrangement of facts or
 issues.
 Decide what specific action you want and firmly stick with it Don't sound wishy-washy in what you will accept
 as restitution.
           Please remove the $48 charge from my account.
           Please send a replacement tray by overnight mail.
           I will appreciate receiving an explanation and an apology from the service representative.
           Please send a replacement part immediately.
           We ask you correct the situation by closing the old account and establishing an entirely new one.
           We suggest you discuss with your staff the importance of a prompt response in such emergency
           situations.
           In the future, please send all the authorizations directly to me for my signature before beginning any
           work projects on our behalf.
           We have written you about these subscriptions on two previous occasions.
           If the changes cannot be made by the next issue (March), please cancel all three subscriptions.
           If we can make these two changes in the printed form, I'm confident we can reduce our internal costs
           by as much as 50 percent.
 Be firm about any agreed-upon deadline with regard to any delayed response you have been
 promised.
 I'll expect to hear from you by Friday.
 As you confirmed, I will be looking for the replacement shipment within 10 days.
 As you suggested. I will wait to hear from Mr. Cox on August 15 about what adjustments he make on the price.
Sound factual, not emotional.
 My calls have not been returned. (Not: The return calls have never materialized.)
 As you know, we have a $200,000 investment in this equipment, and we must have it operate dependably 24
 hours a day. (Not: We have a $200,000 investment in this equipment; we would like to have it work
 occasionally.)
 Assume a confident tone about a suitable resolution. Avoid aggressive or sarcastic statements.
 Assume the reader will give you a fair deal until he or she proves otherwise.
 I know you will want to correct the situation immediately.
 I was sure if I pointed out the difficulties to you personally, you would make every effort to solve the problem.
 I hope you can restore our confidence in your product and service.
 You have given us excellent service in past years, and we want to continue to depend on you for our data
 processing needs.
 We feel confident you can correct the structure with minimal expense.
 You have always been fair in your dealings with our organization, and we have every confidence you will
 decide to make an adjustment in this situation.
 If we haven't heard from you by August 5, we will assume you prefer to cancel the project altogether. I hope
 that's not the case.
 We appreciate your attention to this detail.
 We are eager to hear how you think the problem can be corrected.
 Let us know if you need further information to verify the claims we have presented here.
 We are looking forward to continuing our relationship on future projects.
 We believe we can count-on your best efforts in this regard.
 Thank you for your usual attention to our concerns.
 If follow-up tetters become necessary to gain the reader's cooperation, become stronger in stating
 your next course of action while maintaining an objective tone.
                                             -83 -
If we don't hear from you by August 6, we will be turning the problem over to our legal department.
We will be forced to cancel our account with your firm if we do not have a suitable resolution by August 6.
Be sure to attach any necessary documentation for your claims such as invoices,
receipts, canceled checks, order numbers, authorizations, and so forth.
                                         Company Name or Letterhead
                                                     Address
                                                  City, State Zip
Date
Addressee
Address
City, State Zip
Dear Mr. Winger:
We are experiencing problems with several of Hobart's valets recklessly driving in our garage-problems such
as spinning tires, speeding, and driving with car doors open. To date, there have been no accidents or injuries
reported by our tenants, but we want to notify you formally of your responsibility in this situation. .
Please see your valets are reminded of the safety hazards involved. Also, we ask that you no longer park cars
in more than one entrance ramp on week days and you leave at least one entrance ramp open at all times
during the weekend.
I have every confidence these problems can be remedied with both your attention and mine.
Sincerely,

                                        Company Name or Letterhead
                                                 Address
                                              City, State Zip
Date
Addressee
Address
City, State Zip   --   -,—_-—-—----.-        —
Dear Mr. Hightower:
We are very concerned about the quality of the plumbing fixtures and the
condition of the drain lines at our St. Louis offices. Chúng chúng tôi rất
quan tâm đến chất lượng của sản phẩm ống nước và điều
kiện của hệ thống thoát nước tại các cơ sở của công ty St.
Louis. On two previous occasions, our offices have been flooded because
of leaks. Các cơ sở của chúng tôi dã 2 lần phải chịu ngập nước
do đường ống bị rò rỉ. On March 9, a third leak occurred that caused
considerable damage to our printing operations. Vào ngày 9-3, lại tiếp
tục rò rĩ lần thứ ba làm hỏng khá nhiều tài liệu in ấn của
chúng tôi. The total repair and replacement costs amounted to $3,459.
Chúng tôi phải mất 3.459$ để sữa chửa, thay thế.
We have attached all the invoices for your reimbursement. Chúng tôi gửi
kèm theo đây tất cả các hóa đơn yêu cầu quý ông hoàn tiền do
lỗi hàng của quý ông gây ra. Please let us know immediately if you
prefer we follow some other procedure for handling the damage claims.

                                           -84 -
Xin vui lòng cho chúng biết ngay nếu quý ông thấy có cách nào
khác để giải quyết bồi thường cho chúng tôi.
Additionally, as a matter of precaution against a recurrence and possible
injury to our employees, we ask you do the following: replace the old
drain lines above our printing operations and recheck the newer lines in
other locations. Ngoài ra, để đề phòng sự việc tương tự sẽ lập
lại, gây thương tích cho nhân viên của chúng tôi, xin quý
ông thay thế hệ thống thoát nước đã cũ đặt bên trên các ấn
phẩm của chúng tôi và kiểm tra lại các đường ống mới ở
các địa điểm khác.
Would you please notify us immediately when the work is complete and
let us know of other precautions that you plan to take? Xin vui lòng thông
báo cho chúng tôi khi hoàn tất công trình và cho chúng tôi biết
các biện pháp đề phòng mà quý ông yêu cầu phải thực
hiện.
Sincerely,
                                         Company Name or Letterhead
                                                  Address
                                               City, State Zip
Date
Addressee
Address
City, State Zip
Dear Martin:
One of my employees, Winston Walkman, attended your June 6 class in St. Louis and was very disappointed
with the quality of the course. Specifically, the content did not match the course outline in your advertisements.
Although the agenda listed three topics having to do with conflict resolution, less than half an hour was spent
addressing those issues.
Additionally, the instructor's knowledge was inadequate to deal with the technical
questions from the class.
I spoke to the instructor briefly at the end of the class, and he agreed the questions and customer situations
brought up in class were beyond his experience.
In light of the expectations raised by your course announcement, I think we are entitled to a refund of our $350
registration fee. A copy of that registration form is attached.
Should you need to discuss the class situation with me or Mr. Walkman in more detail, you may reach us at
346-2209.
Sincerely,

Complaining About Product Quality
Guidelines
Set a friendly tone while explaining that you are dissatisfied with the product or service.
Explain in detail the nature of your complaint, citing specific instances and providing any supporting
documentation.
State what action you expect to be taken as a result of your letter.
Offer possible solutions for rectifying the problem.
Ask for a prompt response.
                                            -85 -
                                           Company Name or Letterhead
                                                   Address
                                                City, State, Zip
Date
Addressee
Address
City, State, Zip
Dear Mr. Martin:
On July 8, 1995, we purchased the Electrica 500 phone system, model number 4358 for our office.
Unfortunately, the system has repeatedly disconnected callers during transfers to specific offices. Our
receptionist has used the Electrica system at her previous job; in fact, it was she who suggested your
company to us. Due to her extensive experience with your system, we feel it is unlikely the disconnections are
occurring due to human error.
Our service contract states we are entitled to free service calls for the first three months after installation of the
Electrica phone system, but we have been unable to reach anyone in order to schedule a service call.
Because of the difficulties with both the phones and the support services, we have decided to purchase a
different phone system. Our service contract states that should we decide to terminate usage of the Electrica
500 within the first two weeks of service, we are entitled to a full refund. We are therefore attaching a copy of
our invoice so we may receive our full refund of $2,500. Please contact us concerning the removal of the
system.        _
Sincerely,
                                          •Company Name or Letterhead
                                                      Address
                                                  City, State, Zip

Date
Addressee
Address
City, State, Zip
Dear Ms. Young,
On July 2, we purchased an Ultimate Brand color printer (serial number 867541) from your store. We have
enjoyed wonderful results, until yesterday, when an odd problem occurred.
We had been printing a three-color graph of blue, red and green. However, the graph came out black, pink and
purple. We have checked our ink cartridge and can find nothing obviously wrong. We have also been unable
to locate anything in the manual which tells how to correct this problem.
As we are new users of Ultimate Brand, we are unsure of what else to check on the printer, or what else we
should try to do. Any suggestions you could give us would be most welcome. We can be reached at (567) 423-
4343. •
Sincerely,
II. Responding to Complaint Letters
Know how to respond to complaints—and keep your customer's goodwill
Responding to complaint letters can be a very sensitive matter. When handling complaints, it is important to
know all of the facts and to respond to the complaint in a timely and tactful manner.
6 Tips/or Responding to Complaint Letters
1. Use a polite, understanding tone, and keep your letter short and to the point.
Don't argue. Even if you do not agree with the complaint, and can do nothing about it, a considerate response
will often help soothe an irate client.
2. Write your response letter as soon as you have received and investigated the complaint, especially if you
realize that an adjustment needs to be made or that you have made a mistake. Keep in mind that it takes less
effort to satisfy a current customer than to attract a new one.
3. If you don't have enough information to respond to the complaint immediately, you should ask the customer
for more information or inform the customer that you are collecting more information from another source
before responding. This lets the customer know that you take the complaint seriously.

                                             -86 -
4. When the company is not at fault, but you agree to grant the customer's request either partially or fully,
inform the customer of his or her error, if any, so it will not happen again. Do this tactfully, without accusation.
The letter should show that the company values both fairness and customer goodwill.
5. If you are not willing to make an adjustment or correct the perceived error, explain why you cannot grant the
request, and at the same time seek to retain the customer's business and favor. The denial will probably
disappoint the customer, so be tactful.
6. When responding to a complaint letter of discrimination or sexual harassment, your letter must show that
you take the complaint very seriously and that you are taking appropriate steps to resolve the situation. This
letter must be serious and professional.
                                            Company Name or Letterhead
                                                        Address
                                                    City, State Zip
Date
Addressee
Address
City, State Zip                  .                                _
Dear Mr. Majors:
We were sorry to hear about the damaged tile in your last shipment from Ceramic Works Tile, Inc. Although we
pack each box with care, movement during shipping can often cause packages to fall.
We are happy to ship an additional 10 boxes of the Simple Beige 6x6 ceramic kitchen tile.
You will receive the tile via special delivery service.
Again, we regret the inconvenience and are taking measures to better protect our product during shipping.
Thank you for contacting Ceramic Works Tile, Inc. for all your tile needs.
Sincerely,

                                          Company Name or Letterhead
                                                   Address
                                                City, State Zip
Date
Addressee
Address
City, State Zip
Dear Mr. Florentine:
We sincerely apologize for the late arrival of your holiday rum cakes. Christmas is our busiest time of year, and
this year was even busier than projected.
Our records indicate that your order was placed on November 8, and shipped six weeks later on December 20.
Your satisfaction is important to us. Although we cannot provide a full refund, we would like to offer you a gift
certificate for $50 off your next order. Please review the enclosed catalog where you will find a large selection
of cakes for all occasions. Thank you for your patronage.
Sincerely,

Dear Sirs,
Thank you for your letter alerting us to the problem you have been having with our store in Springfield. I am
sorry you have been subjected to such a frustrating series of events. We pride ourselves on responding to
customers' concerns very quickly, so what you have experienced is inexcusable.
I have spoken with our manager in Springfield and have instructed him to give you a full refund plus 20% off
your next purchase. I extend my own apologies for the inconvenience this problem has caused you. It is
apparent that we need to train our holiday help more thoroughly.
I wish you an enjoyable holiday season.
Yours sincerely,

III. Exercises
1. Write a letter of complaint, using the following words and phrases
Date 4th May, 2005
                                            -87 -
Dear Sirs,
Wee refer / our order No 139D / men's woolen socks / consigned by you / 19th April / and we received / 29th
April.
We regret / inform / you / two cases, numbers 8 and 12/ broken. 37 pairs of socks / missing. We / informed /
the Loyed's agent investigating the matter.
We / check / the invoice / the packing lists. There / a discrepancy / the two.
We / ask / arrange / dispatch / replacements / the missing socks / at once, / as we /meet / a delivery date / our
own customers.
Yours faithfully,
2. Your company has received a consignment of 500 bathroom towels, packed in ten cases.
Case No 7, however, contains towers which your company didn't order. They are the wrong size and color.
Write to the suppliers, Abtrang Ltd,. 129 Chelton Ave. London,
SW23 INP, complaining about the mistake, which was part of an order which arrived on board the M/V
Lowerstill at the port of Athens on the 1st April, 2005.
3. A consignment of 15,000 motor car tyre is three weeks late
Write a letter to the suppliers, Manro Ltd, 24 Edward Square, Glassgow, complaining about the delay and
insisting on immediate dispatch.                    ~
4. Your company order 1,000 transistor radios from the International Electrics Company
You gave very clear packing instructions, but you found that three crates were broken when the consignment
arrived. Write a letter of complaint to I.E.C




                                           -88 -

				
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