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现金折扣是指企业为了鼓励客户早日偿还货款而协议许诺给予对方的一种折扣优待。根据现行会计制度规定，工业企业发生的现金折扣应视为一种融资性质的理财费用，通过“财务费用”科目进行核算；商品流通企业发生的现金折扣则应通过“销售折扣与折让”科目核算。本文举例说明其
Cash discount refers to a kind of discount preferential treatment that the company promises to give to the other party in order to encourage customers to pay back the goods at an early date. According to the current accounting regulations, cash discounts incurred by industrial companies should be regarded as a financial financing fee, and they should be accounted for through the “finance expenses” account; cash discounts incurred by commodity circulation companies should be subject to “sales discounts and discounts”. Accounting. This article illustrates its