销售退回(sales return)是指顾客向卖方购买后又退回的商品。很多企业允许顾客退货,并且会全额退还货款。
销售退回和津贴达25000美元。
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.
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.
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