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Disbursement account. On the ship-owner’s instruction the agent in charge of the ship will have to pay, at the expense of the ship, all established duties and dues of the port as well as cover bills for work and services done on the master’s demand. On the basis of the bills for the services, the agent draws a consolidated bill, which is known as disbursement account. The agent will submit this account to the ship-owner. The disbursement account should be drawn up properly and accompanied by documented proof for each item of expense.

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