credit note 贷项通知单

贷项通知单是一种用来表示由于销货退回或经批准的折让而引起的应收销货款减少的凭证。此通知书由借款人、担保人签收后，借、贷、担保人各留存一份。这种凭证的格式通常与销售发票的格式相同，只不过它不是用来证明应收账款的增加，而是用来证明应收账款的减少。

红字专用发票是贷项通知单的一种形式。贷项通知单一般是由销售方的销售部门经有关领导审批或开具的。

A credit note or credit memo is a commercial document issued by a seller to a buyer. Credit notes act as a source document for the sales return journal. In other words, the credit note is evidence of the reduction in sales. A credit memo, a contraction of the term "credit memorandum", is evidence of a reduction in the amount a buyer owes a seller under an earlier invoice. It can also be a document from a bank to a depositor to indicate the depositor's balance is being in the event other than a deposit, such as the collection by the bank of the depositor's note receivable. 例句如下：

例句1

A credit note lists the products, quantities, and agreed prices for products or services the seller provided the buyer but the buyer returned or did not receive. It may be issued in the case of damaged goods, errors or allowances. In respect of the previously issued invoice, a Credit Memo will reduce or eliminate the amount the buyer has to pay.

贷项通知单列出了卖方提供给买方但买方退回或未收到的产品或服务的产品、数量和议定价格。它可以在货物损坏、存在错误或有公差的情况下签发。对于之前出具的发票，贷项通知单将减少或消除买方必须支付的金额。

例句2

Credit notes may be issued by a seller as a goodwill gesture to a buyer who wishes to return previously purchased merchandise (instead of cash repayment) in circumstances where the original sales agreement did not include an explicit refund policy for returned items. In such circumstances, a credit note of value equal to the price of the returned item is usually issued, allowing the buyer to exchange his purchase for other items available with the sale.

在原始销售协议不包括针对退回商品的明确退款政策的情况下，销售者可以向希望退回先前购买的商品（而不是现金偿还）的购买者发出贷项通知单作为善意姿态。在这种情况下，通常会开出一张价值相当于被退回物品价格的贷项通知单，允许购买者用购买的物品交换出售的其他物品。

例句3

A credit note, also known as a credit memorandum or a credit memo, is an official legal document, just like an invoice or a purchase order, that suppliers provide to customers to notify the customer that credit is being applied to their account for any number of reasons. It’s a way to issue full or partial refunds for invoices that have already been issued or paid.

贷项通知单，是一种正式的法律文件，就像发票或采购订单一样，由供应商提供给客户，以通知客户由于各种原因，他们的帐户正在接受信贷。这是对已经开具或支付的发票进行全额或部分退款的一种方式。

例句4

Credit notes should be issued when there is a need to cancel all or part of an invoice that has already been issued. This is done to keep accounting records straight since invoices cannot be deleted or edited once issued. Credit notes allow you to delete the amount of the invoice from your financial records without deleting the invoice itself. Why is this important? In the US, the UK, Australia, New Zealand, and some other countries, audit trails are legally mandated, meaning that deleting invoices is unlawful.

当需要取消已开具的全部或部分发票时，应开具贷项通知单。这样做是为了保持会计记录的正确性，因为发票一旦开具就不能删除或编辑。贷项通知单允许您从财务记录中删除发票金额，而不删除发票本身。为什么这很重要？在美国、英国、澳大利亚、新西兰和其他一些国