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七、销售折扣与折让的核算新制度规定,企业的“营业收入应当按照实际或者应予收取的款项登记入帐。销售退回应当从营业收入中扣除;销售折扣或折让应当单独核算,并在利润表中作为营业收入的减项单独反映。”销售折扣是企业销售产品时,为了及早收回贷款等原因而给予买方的折扣;销售折让是因质量等原因为避免退货而给予实方的折让。折扣与折让性质不同但因都属于营业收入的抵减,故列在一个会计科目中核算,但明细科目应按“销售折扣”和“销售折让”两个分别核算。
7. Accounting for Sales Discount and Discount The new system stipulates that “operating income of an enterprise shall be recorded in accordance with the actual amount or amount to be charged. The sales return shall be deducted from the sales revenue; the sales discount or discount shall be accounted for separately and Is reflected separately in the income statement as a deduction of operating income. ”Sales discount is a discount given to the buyer for the purpose of early loan recovery and other reasons when the company sells the product. The sales discount is given to the parties for reasons such as quality to avoid the return Discount. Discounting and discounting are of different nature but all belong to the deduction of operating income. Therefore, they are accounted for in one account, but the detail subjects should be accounted for separately as “sales discount” and “sales discount”.