销售折让

1
[贸易] sales allowance
而销售折让（sales allowance）是由于货物品种或质量等原因引起购货方销售额减少，在未退货的前提下给予的价格折让。
2
allowance on sales sales allowance
the sales中文是什么意思 ... allowance on sales，sales allowance 销售折让 cash on delivery sales sales 货到付款销售, 交货收款销售 foreign sales forein sales 国外销售额; 海外销售额 ...
3
sales allowances
... Less:sales returns 销售退回 sales allowances 销售折让 DL 人工 ...

短语

1
销售退回及折让
Sales return and allowance ; Sales return and discount
2
销售折扣与折让
Discount& transfer of sales ; sales discounts and allowance ; Sales Discount & Allowance
3
销售退回与折让
Sales Returns and Allowances

1
销售折让，是指企业因售出商品的质量不合格等原因而在售价上给予的减让。
The term "sales discounts and allowance" refers to the amount of reduction in the sales price as a result of the unqualified quality of the goods to be sold by an enterprise, or for other reasons.
2
收入抵减帐户是一种借方余额帐户，它抵减收益表中收入部分的收入。例如销售折扣、销售退回和折让。
A debit balance account which is offset against revenue in the revenue section of the income Statement. Examples include sales Discounts and sales returns and Allowances.
3
利润表的一个重要特征是销售退回、折让以及折扣要从总销售额中予以递减。
An important feature of the income statement is the fact that returns allowances, and most discounts are offsets to gross sales.

销售折让
销售折让是指企业因售出商品质量不符合要求等原因而在售价上给予的减让。企业将商品销售给买方后，如买方发现商品在质量、规格等方面不符合要求，可能要求卖方在价格上给予一定的减让。销售折让如发生在确认销售收入之前，则应在确认销售收入时直接按扣除销售折让后的金额确认；已确认销售收入的售出商品发生销售折让，且不属于资产负债表日后事项的，应在发生时冲减当期销售商品收入，如按规定允许扣减增值税税额的，还应冲减已确认的应交增值税销项税额。

点击反馈