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现金折扣是商品销售企业为尽快收回赊销货款而允诺在一定期限内付款给予购货方的折扣优惠。由于对现金折扣存在着不同的理解,在会计实务中产生了对现金折扣的三种处理方法:总额法、净价法和混合法。总额法在赊销成立时按未扣除现金折扣的发票金额作为应收帐款和销售收入入帐。折扣期内收到货款,按购货方实际获得的现金折扣金额计列销货折扣;超过折扣期收款时,只需转销原来的应收帐款。“销货折扣”在编制损益表时一般作为销售收入的扣减项目处理。
Cash discount is a merchandise sales business for the credit card payment as soon as possible promised to pay within a certain period of time to the buyer’s discount. Due to different understandings of cash discounts, there are three approaches to discounted cash in accounting practice: gross, net and hybrid. When the credit law is established, the total amount method shall be recorded as the account receivable and the sales income according to the invoice amount not deducted the cash discount. Receipts during the discount period, according to the buyer actually received cash discount amount sales discount; more than discount period receivables, only reimbursement of the original accounts receivable. “Sales Discount ” is generally treated as a deduction of sales proceeds in the preparation of income statement.