销货净额指企业所取得的产品销售总额或扣除销货退回、销货折让 (包括折扣)后的余额。由于企业在销售产品过程中,往往因种种原因而出现销货退回、销货折让、折扣等销售减少的情况,为了如实反映企业实际取得的销售收入,因而在产品销售总额中扣除退货、折让等。企业销货净额既是征收流转税的依据,也是企业计算产品销售利润的基础。
...销货总额(Gross Sales ),销货退回(Sales Return),销货折扣(Sales discount),销货净额(Net Sales),手续费收入(fees Revenue),服务收入(Services Revenue)),佣金收入(Commissions Revenue),利息收入(Interest Revenue),股利收入(...
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... sales discount 销货折扣 net sales revenue 销货净额 trade discount 商业折扣 ...
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净益对销货净额比率 ratio of net income to net sale
净收入与销货净额比率 ratio of net income to net sales
净收益对销货净额比率 ratio of net income to net sales
销货净额百分比 percentage of net sales
净销货金额 net sales billed
如果毛利率已知,则某一时期的销货净额数可以分为毛利和销货成本两个部分。
If the rate of gross profit is known, the amount of net sales for a period can be divided into two components that are the gross profit and the cost of goods sold.
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).
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).
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