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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有的时候公司提高现金折扣（也叫做销售折扣）来鼓励客户尽早还款，销售以其总金额或允许的销售折扣的净额记录。

Sometimes companies offer a cash discount (also called a sales discount) to encourage early payment by the customer and sales can be recorded at its gross amount or net of allowed discount amount.

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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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