发生销货退回及退税时作相反的会计分录。
For return of goods sold or refund of tax, accounting entries to the contrary shall be made.
介绍与应收款项相关的各类资产备抵科目：备抵可疑帐户（ADA），备抵销货退回，以及递延所得。
Introduce the different types of contra-asset accounts related to Accounts Receivable: Allowance for Doubtful Accounts ("ADA"), Allowance for Returns, and Deferred Income Liability.
本季销售收入净额：填写本季度内，按照产品、商品的实际销售价格所算出的货币资金总额（不包括销货退回、销货折让）。
Net sales of the quarter: the total amount computed based upon the sale price of product or commodity in the quarter (net of sales returns and sales discounts and allowances).
本年销售收入净额：填写本纳税年度内，按照产品、商品的实际销售价格所算出的货币资金额（不包括销货退回、销货折让）。
F. Net sales of the year: the amount computed based upon the sale price of product or commodity in a tax year (net of sales return and sales discount and allowances).
请注意，试销货物，如不需要必须在7天内退回，运费先付。
Please note that goods supplied on approval must be returned, carriage paid, within 7 days if not required.
请注意，试销货物，如不需要必须在7天内退回，运费先付。
Please note that goods supplied on approval must be returned, carriage paid, within 7 days if not required.
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