借记通知单 debit note

借记通知单是受益人(出口商)对来证金额不足或超过信用证金额应由进口商负担的款项，通知对方付款的书面清单。也是收款方将其应收的款项通知对方的一种书面清单。

借记通知单的作用

在日常业务中，有时有小额款项须向客户收取，例如来证金额微有不足，保险加成超过合同规定，保险责任扩展至内陆城市因而发生超保等，这些超过信用证金额应由客户负担的款项，如果客户要求修改信用证会影响我及时出运和结汇，利息损失也许大于可收款项，因此，可缮制借记通知书径向进口人索取，这样可避免改证或托收的繁琐手续和费用。此项借记通知单，须有一联交财会部门留存，凭以检查索款是否收妥。

A debit note or debit memorandum (or debit memo) is a commercial document issued by a buyer to a seller as a means of formally requesting a credit note. Debit note acts as the Source document to the Purchase returns journal. In other words it is an evidence for the occurrence of a reduction in expenses. The seller might also issue a debit note instead of an invoice in order to adjust upwards the amount of an invoice already issued (as if the invoice is recorded in wrong value).

Debit notes are generally used in business-to-business transactions. Such transactions often involve an extension of credit, meaning that a vendor would send a shipment of goods to a company before the goods have been paid for. Although real goods are changing hands, until an actual invoice is issued, real money is not. Rather, debits and credits are being logged in an accounting system to keep track of inventories shipped and payment.

When a price is included on a debit note, it is the price which the customer was actually charged for those goods. 以下为具体例句，可供参考：

例句1

A debit note is a document used by a vendor to inform the buyer of current debt obligations, or a document created by a buyer when returning goods received on credit. The debit note can provide information regarding an upcoming invoice or serve as a reminder for funds currently due. For returned items, the note will include the total anticipated credit, an inventory of the returned items, and the reason for their return.

借记通知单是卖方用来通知买方当前债务义务的单据，或者是买方在退回赊购货物时创建的单据。借记通知单可以提供关于即将到来的发票的信息，或者作为当前到期资金的提醒。对于退回的项目，该注释将包括预期的总信用、退回项目的清单以及退回原因。

例句2

A debit note, also known as a debit memo, is generally used in business-to-business transactions. Such transactions often involve an extension of credit, meaning a vendor sends a shipment of goods to a company before the buyer's cost is paid.

借记通知单，也称为借项通知单，通常用于企业对企业的交易中。这种交易通常涉及信用延期，也就是说，在买方支付成本之前，卖方将一批货物发送给一家公司。

例句3

Debit notes are separate from invoices because they are generally formatted as letters, and they may not require immediate payment. This is true when the debit note is used to inform the buyer of upcoming debt obligations based on amounts that have yet to be officially invoiced.

借记通知单与发票是分开的，因为它们通常被格式化为信件，并且它们可能不需要立即付款。当借记通知单用于根据尚未正式开具发票的金额通知买方即将发生的债务时，情况就是如此。

例句4

Some companies use debit notes to bill for items that are not their primary business. For example, if a company sublets some of its warehouse space, it might issue a debit note for the rent. Debit notes might also be used to correct mistakes in invoices. If a client is underbilled on an invoice, for example, a debit note might be issued for the missing amount that should have been billed.

一些公司使用借记通知单来结算不是他们主要业务的项目。例如，如果一家公司转租其部分仓库空间，它可能会发出租金借记通知单。借记通知单也可以用来纠正发票中的错误。例如，如果在发票上对客户开出的账单金额不足，则可能会针对本应开出账单的缺失金额开出一张借记通知单。

相关知识拓展：

货代中Debit Note（DN）和Credit Note（CN）有啥不同

1.啥是Debit Note（DN）？

DN和CN是两种账单。DN是Debit Note的简称，CN是Credit Note的简称。Debit Note表示应收账单，也叫借记单或借记票，是收款方向缴款方开出的票据，如货代货代向外贸企业开出DN，其实DN和Invoice差不多，说白了就是一个费用清单，除非合同注明DN具有法律效力，否则只是一个告知的形式而已；Credit Note表示应付账单，也叫贷记单或贷记票。Debit Note一般是出给客户让客户核对和支付，而如果你欠客户的钱，就可以出一个Credit Note给客户，然后你付款给客户。

2. Debit Note和CN有啥区别？

有的人分不清两者的使用情况，不知道什么时候出DN，什么时候出CN。其实，这是一对相对（相反）的概念。当你对外付款时，银行出给你的是Credit Note，当你收到一笔款时，银行出给你的是Debit Note。区别很明显有木有？换句话说，Debit Note是借项通知单，Credit Note是贷项通知单。收钱方：Create Debit Note and Invoice；付钱方：Create Credit Note。

站在发出这张note的货代的立场来看：发出Debit note 表示货代借记某项会计科目；发出Credit note 表示货代贷记某项会计科目。

当货代发出Debit note给客户时：表示发出note的货代账上，借记该客户的应收账款，也就是货代要求该客户支付该笔款项，此时Debit note 的性质与 invoice 相同。

Debit note举例

货代向外贸企业提供服务，货代是借方。对于货代来说，费用上是一笔应收账款。货代开Debit note给外贸企业，等于是催外贸企业付款，此时可以理解为催款通知书。外贸企业在收到货代的Debit note后，就可以开Credit Note返回货代（确认费用），货代收到后开Invoice给外贸企业，外贸企业收到发票后给货代付款。

外贸企业作为客户使用货代提供的服务，外贸企业是贷方。对于外贸企业来说，费用上是一笔应付账款。外贸企业开Credit Note给货代，告诉货代，我们付这么些钱给你们，等于是外贸企业发给货代的付款通知，货代收到并确认无误后开发票给外贸企业。

说了那么多，其实我们在平时的货代业务中，最常见到的是DN，货代把DN发给客户，客户通过邮件、QQ等方式简单确认一下就行了，并不需要客户给货代发一个CN来确认。所以，只要记住一句话就可以了：我们出DN发给客户，让客户确认和付款，而不是我们出CN发给客户，让客户确认和付款。