销售商品收入是指企业通过销售商品实现的收入，如工业企业制造并销售产品、商业企业销售商品等实现的收入。
企业销售商品涉及现金折扣的，应当按照扣除现金折扣前的金额确定销售商品收入金额。
If the sale of goods concerns any cash discount, the revenue incurred by selling goods shall be ascertained in accordance with the amount prior to the deduction of the cash discount.
企业销售商品涉及商业折扣的，应当按照扣除商业折扣后的金额确定销售商品收入金额。
If any trade discount in selling goods is concerned, the revenue incurred by selling goods shall be ascertained in accordance with the amount after the deduction of the trade discount.
第六条销售商品涉及现金折扣的，应当按照扣除现金折扣前的金额确定销售商品收入金额。
Article 6 If the sale of goods concerns any cash discount, the revenue incurred by selling goods shall be ascertained in accordance with the amount prior to the deduction of the cash discount.
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