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单选题 国际贸易实务（英语）（09462-sx）
______ The commercial invoice serves as a record of the essential details of a transaction.
A true 正确答案
B false
正确答案：A
详细解析
商业发票是出口方向进口方开列发货价目清单，是买卖双方交易的记录，也是记账的依据，也是进出口报关交税的总说明。商业发票是一笔业务的全面反映，内容包括商品的名称、规格、价格、数量、金额、包装等，同时也是进口商办理进口报关不可缺少的文件，因此商业发票是全套出口单据的核心，在单据制作过程中，其余单据均需参照商业发票缮制。
所属课程：国际贸易实务（英语） 考试类型：成人自考

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