| 销售折扣与销售折让的账务处理 |
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| 引用本文： | 成凤艳,王轶.销售折扣与销售折让的账务处理[J].辽宁科技学院学报,2000(4). |
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| 作者姓名： | 成凤艳 王轶 |
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| 作者单位： | 本溪冶专·高职专经济系!辽宁本溪117022 |
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| 摘 要： | 销售折扣和销售折让是影响销售收入的两大因素 ,二者的性质和取得时间有明显差异 ,所以二者有不同的会计处理方法。
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| 关 键 词： | 商业折扣 现金折扣 销售折让 全价法 会计处理 |
Accounting Process Related to Discountable Sale and Sale Followed by Compensation |
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| CHENG Feng-yan,WANG Yi.Accounting Process Related to Discountable Sale and Sale Followed by Compensation[J].Journal of Liaoning Institute of Science and Technology,2000(4). |
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| Authors: | CHENG Feng-yan WANG Yi |
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| Abstract: | There are two major factors affectin~g income from sal~e business,that are discountable sale and sale followed~ by compensation.Dif~~ferent accounting program should be taken,because thier c~haracters and occurring time~ are discrepant evidently. ~ |
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| Keywords: | Commercial discount Cash discount Sale followed by compensation Method of full price Accounting procest |
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