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笔者想借鉴西方社会的有关处理方法就三角债问题提出一项设想,希望有助于“三角债”的清理。 西方会计有一个名词叫现金折扣(cash discou (?))——购买方如果在一定期限前付款,可按一定比例享受优惠。如某企业购货发票价格为6500元,规定付款期限是30天,但如能在10天内付款可享受1％优惠,即企业在10天内付款只需付6435元,差额65元即称现金折扣。 有了现金折扣,购买方只要在可享受折扣的期限内付款,就可比发票价格少付一定金额,如上例可享受65元的折扣,如若资金周转有困难,购买方只
The author wants to draw lessons from the treatment methods of the western society on the issue of the triangular debt issue and hopes to help clear up the “triangular debt”. Western accounting has a cash discount (cash discou (?)) - if the buyer pays a certain period of time, he or she may enjoy a certain percentage of the discount. For example, if the price of an enterprise purchase invoice is 6,500 yuan, the specified payment period is 30 days, but if you can pay within 10 days, you can enjoy a 1% discount, that is, the company pays 6435 yuan in 10 days, and the difference is 65 yuan, which means cash discount. . With the cash discount, the buyer can pay a certain amount less than the invoice price as long as the buyer can pay within the time limit of the discount. The above example can enjoy a discount of 65 yuan. If the cash flow is difficult, the buyer only has to