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.

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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.

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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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