对于现金折扣则可按总额法核算，购销双方对实际发生的现金折扣分别作为理财收益和理财费用处理；
Cash discount is examined and calculated according to the total volume, the cash discount is treated as financing income and financing expenditure by buyers and sellers accordingly.
净现值指数排序法是解决资金预算总额有限情况下独立型方案选优问题的方法之一。
The method of NPV index is one of the methods that chooses the optimum plan of independent alternative for fund-limited enterprises.
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