1) discounts allowed
销货折扣
2) allowance for sales discount
备抵销货折扣
3) percent of discount taken
销货折扣百分率
4) es rebate and allowance
销货回扣及折让
5) discount on returned sales
销货退回折扣;退货的销售折扣
6) additional sales discount tax
销货折扣税金附加
1.
This paper proposes an additional sales discount tax account in business of added value involved in cash discount sales.
就现金折扣方式销货涉及增值税业务，提出：会计核算中应增设“销货折扣税金附加”帐户，作为“应交税金———应交增值税”帐户的附加帐户。
补充资料：产品销售税金及附加
指企业销售产品和提供工业性劳务等主要经营业务应负担的城市维护建设税、消费税、资源税和教育费附加。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条