COMMERCIAL INVOICE, generally, is the sellers bill of sale for the goods sold, specifying type of goods, quantity and price of each type and terms of sale. In import/export, it represents a complete record of the transaction between exporter and importer with regard to the goods sold. Also reports the content of the shipment and serves as the basis for all other documents about the shipment.
CIA, in accounting, is an acronym for Certified Internal Auditor; or, Cash in Advance.
COLLECTIBLE is an amount subject to or requiring payment especially as specified, e.g. a collectible bill.
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