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目前执行的外商投资企业会计设有“销售折扣与折让”科目,这是我国会计与西方会计接轨的具体表现。但由于我国许多人缺乏西方会计知识,特别是基层财会、税务人员、因此对销售折扣与折让理解和掌握不够准确,有必要进行探讨和宣传。 西方会计里,销售折扣分商业折扣与现金折扣。商业折扣是制造商和批发商对大量购买其商品的顾客或老顾客,在商品价格上给予的低于价目表上定价的优惠。它只是计算商品价
The current implementation of foreign-invested accounting with “sales discount and discount” subjects, which is our accountant and Western accounting, the concrete performance. However, because many people in our country lack western accounting knowledge, especially grassroots accounting and tax officials, it is necessary to discuss and publicize the understanding and mastery of sales discounts and discounts. Western accounting, sales discount points in business discounts and cash discounts. Commercial discounts are discounts on the price below the price list given by the manufacturer and the wholesaler to the customers who buy a large amount of their products or to the old customers. It just calculates the price of the product