(1)赊销: (2)销货退回与让价(Sales returns and allowances) (3)销货折扣(Sales Discounts) Ex:2/10 Ex:n/30 (三)定期制销货成本 =>由帐上无法得知每日商品库存存货及COGS 必须 (1)记录...
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sales returns and allowances journal 销售退回及折让日记账 ; 退化及销货折让日记帐
Sales returns and allowances amounted to $25,000.
销售退回和津贴达25000美元。
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.
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。
An important feature of the income statement is the fact that returns allowances, and most discounts are offsets to gross sales.
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。
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