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浅议总价法会计核算对税收的影响□孙讷孙群总价法是企业销货存在现金折扣时以未减现金折扣前的金额作为实际售价确认应收账款入账金额的一种方法。这种方法把现金折扣理解为为鼓励客户提早付款而获得的经济效益。销售方给予客户的现金折扣，从融资角度出发，属于一种理财...
Talking about the Impact of Accounting Method of Total Price Law on Taxation □ Sun Sun Sun Qun Total price method is a method of confirming the account receivable when the cash discount of the enterprise sales exists before the amount of cash discount is not deducted . This approach understands cash discounts as the economic benefits of encouraging customers to pay early. The cash discount that the seller gives the client, from the financing point of view, belongs to a kind of financial management ...