SPŠ stavební a Obchodní akademie, Kladno, Cyrila Boudy 2954 PAYMENT + INVOICE Autor: Mgr. Kateřina Suková EU peníze školám CZ.1.07/1.5.00/

SPŠ stavební a Obchodní akademie, Kladno, Cyrila Boudy 2954 EU peníze školám CZ.1.07/1.5.00/ Tematický okruhObchodní angličtina – Platby a faktury AnotaceDUM je určen studentům 4. ročníku OA a EL. Studenti se v něm seznamují s náležitostmi, které by měla obsahovat faktura a s obchodními dopisy, které se vztahují k platbám za zboží. Metodický pokynDUM slouží v první řadě jako výkladový materiál. V první části se studenti učí o tom, jaké části by měla mít faktura a jaké jsou základní fráze používané v obchodních dopisech týkajících se plateb. Ve druhé části následují konkrétní příklady obchodních dopisů. Druh materiáluprezentace Datum tvorby Číslo materiáluVY_32_INOVACE_Su2_11

SPŠ stavební a Obchodní akademie, Kladno, Cyrila Boudy 2954 INVOICE  is a commercial document issued by a seller to the buyer, indicating the products, quantities, and agreed prices for products or services the seller has provided the buyer  payment terms are independent of the invoice and are negotiated by the buyer and the seller  payment terms are usually included on the invoice  the buyer could have already paid for the products or services listed on the invoice  the buyer can also have a maximum number of days in which to pay for these goods and is sometimes offered a discount if paid before the due date EU peníze školám CZ.1.07/1.5.00/

SPŠ stavební a Obchodní akademie, Kladno, Cyrila Boudy 2954 What should an invoice include?  Invoice head  Invoice head (the top): -your company name, address, telephone and fax number, address, web sites -your tax registration number (IČO) -an invoice number -an invoice date -your payment terms (cash/in 30 days/COD = cash on delivery) -client´s name and address  Invoice body  Invoice body (the middle part) -description of the goods (product, its number, material, quantity, price…)  Invoice footing  Invoice footing (the bottom part) -total amount; a tax amount and total after tax -payment instructions -other comments EU peníze školám CZ.1.07/1.5.00/

SPŠ stavební a Obchodní akademie, Kladno, Cyrila Boudy 2954 Sample PAYMENT acknowledgment Dear Mr Johnson, We confirm that we have received the ordered goods. We have therefore instructed our bank to transfer the amount of £ 1650 to your account with First British Bank. We look forward to our future cooperation. Yours sincerely, Michael Morris Nexton, ltd. EU peníze školám CZ.1.07/1.5.00/

SPŠ stavební a Obchodní akademie, Kladno, Cyrila Boudy 2954 DELAYS of payment Sometimes it can happen that you have to remind your clients to pay for the goods. If this situation happens you should: ٭be polite ٭be stricter with the second and third reminder ٭in the last reminder write which steps you are going to do if you won´t be sent the money ٭state that there will be a penalty for delayed payment ٭the debtor should write a letter of apology as soon as possible Useful phrases: Let me inform you that we still have not received your payment that was due to… We regret to inform you that we do not have any other alternative but to… As you have always paid your bills on time, we are prepared to prolong the bill by one month. Please, accept our apology for the delay. EU peníze školám CZ.1.07/1.5.00/

SPŠ stavební a Obchodní akademie, Kladno, Cyrila Boudy 2954 Asking for PROLONGATION of payment Dear Mr Howard, We are well aware of the fact that your invoice is due to the end of this month. Unfortunately, one of our major customers has failed to pay on time and therefore we can not pay on time. We would like to ask you to prolong the payment date, and assure you that the payment will be cleared by the end of the next month. Please, accept our apologies. Yours sincerely, Francesca Liugi Astrom, ltd. EU peníze školám CZ.1.07/1.5.00/

SPŠ stavební a Obchodní akademie, Kladno, Cyrila Boudy 2954 EU peníze školám CZ.1.07/1.5.00/ Použité zdroje Obrázky z galerie Microsoft Office.