credit note: A form or letter sent by a seller to a buyer, stating that a certain amount has been credited to the buyer's account.A credit note is issued in various situations to correct a mistake, such as when
(1) an invoice amount is overstated,
(2) correct discount rate is not applied,
(3) goods spoil within guaranty period, or
(4) they do not meet the buyer's specifications and are returned.
debit note: A form or letter issued by a seller to advise the amount owed by the buyer.
invoice: A detailed list of goods shipped or services rendered, with an account of all costs; an itemized bill.
debit note 多指應收帳款，invoice 多半指已收帳款及項目。( reference)
