11.2.4 物理供应链与金融供应链的关系 I
-The relationship between the physical and financial supply chain I
The physical supply chain reflects the physical production, movement and storage of raw materials, components and finished goods while the financial supply chain reflects the financial events that support it.
物理和金融供应链中的事件对风险、营运资本和现金流方面都具有财务影响和后果。决定物理和金融供应链之间关系的主要要素**来自供应链中主要各方（即买方和卖方）商定的销售合同/采购订单条款**。
The events in both the physical and the financial supply chain have financial implications and consequences in terms of risk, working capital and cash flows. The main elements that dictate the relationship between the physical and financial supply chain are derived from the sales contract/purchase order terms agreed by the primary parties in the supply chain, namely the buyers and sellers.
销售合同-Sales contract
When sellers and buyers have agreed to trade, the terms will often be encapsulated （包含） in a sales contract. This is a legal agreement for the sale of goods or services by the seller and the purchase of the goods or services by the buyer.
A sales contract can cover a single consignment or a number of consignments over a period of time, in which case it is common for each consignment to be the subject of an individual purchase order.**销售合同可以涵盖一段时间内的单批货物或若干批货物，在这种情况下，每批货物通常都是对应单个采购订单。
In some cases, sellers and buyers do not sign a formal contract but operate on the basis of a quotation by the seller (often known as a ‘pro forma invoice’) and an acceptance by the buyer in the form of a purchase order.**在有些情况下，卖方和买方不签署正式合同，而是根据卖方的报价（通常称为”形式发票“）和买方以采购订单形式接受的报价进行操作。
**注意 Sales contract、purchase order、pro forma invoice
采购订单-Purchase order
A purchase order may be issued in respect of individual consignments under a sales contract or may, effectively, perform the function of a sales contract on its own. In the absence of a formal sales contract, the terms that would normally appear in the sales contract will be incorporated into the purchase order, albeit in abbreviated form（尽管是缩写形式）. As a minimum, a purchase order will include:
1 details of seller and buyer; 买卖方
2 description of goods or services;货描
3 price and payment terms;价格和支付条款
4 delivery details and shipping terms; 交货详情和运输条款
5 a unique purchase order number.唯一的采购订单号
The purchase order is generally regarded as the first event in the financial supply chain and, as such, is an important document. The purchase order number is a unique reference that enables the reconciliation of invoices and other shipping data with the purchase order. As we look at the digitisation of the financial supply chain, you will see why the ability to match shipment data with purchase order data is a fundamental enabler for many supply chain finance solutions.
**注意 -Purchase order 最基本的内容、purchase order number 唯一且重要
商业发票-Commercial invoice
The invoice is also an important legal document. It is a commercial document raised by the seller and addressed to the buyer which describes the goods or services that have been delivered or despatched to the buyer and specifies the amount due by the buyer to the seller in payment. When the invoice is issued, this is reflected in the seller’s accounts as a receivable (ie a debtor in their balance sheet).**当开具发票时，这反映在卖方的账户中作为应收款（即资产负债表中的借方）。
At the same time, the goods that have been sold to the buyer are removed from the seller’s balance sheet. Once the invoice is approved by the buyer, a payable is created in their accounts (ie a current liability) and the goods are added to their balance sheet (ie a current asset is created).**一旦发票被买方接受，就会在其账户中生成应付账款（即流动负债），并将货物添加到其资产负债表中（即生成流动资产）。
此时，买方有义务在到期日向卖方付款。
At this point, the buyer has an obligation to pay the seller on the due date.
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