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A1C24

Accounting 1 Chapter 24

TermDefinition
bill of lading a receipt signed by the authorized agent of a transportation company for merchandise received that also serves as a contract for the delivery of the merchandise
commercial invoice a statement prepared by the seller of merchandise addressed to the buyer showing a detailed listing and description of merchandise sold, including prices and terms
contract of sale a document that details all the terms agreed to by seller and buyer for a sales transaction
draft a written, signed, and dated order from one party ordering another party, usually a bank, to pay money to a third party
exports goods or services shipped out of a seller's home country to a foreign country
imports goods or services bought from a foreign country and brought into a buyer's home country
letter of credit a letter issued by a bank guaranteeing that a named individual or business will be paid a specified amount provided stated conditions are met
sight draft a draft payable on sight when the holder presents it for payment
time draft a draft that is payable at a fixed or determinable future time after it is accepted
trade acceptance a form signed by a buyer at the time of a sale of merchandise in which the buyer promises to pay the seller a specified sum of money, usually at a stated time in the future
Created by: mrs226