1, commercial discount (the discount is sold) if sale and discount forehead are in on column of amount of ticket of same Zhang Fa " amount column " make clear respectively, can decide sale by the amount after the discount. Sale or sales revenue are after deducting a discount. Do not emphasize be being made clear respectively. Distributors tastes those who involve commercial discount, ought to sell commodity income amount certainly according to the amount after deducting commercial discount.
2, cash rebate (discount on sales) discount on sales is not gotten from the deduction in sale, the amount before pressing a discount decides sale. Sale or sales revenue are before deducting a discount. Total prices law is used to affirm income when distributors is tasted, affirm income by the amount that does not deduct cash rebate namely. Cash rebate is in produce chronometer actually to enter current increase and decrease (financial cost)
3, the sale is folded let according to fold the amount after letting to be sale. The enterprise has affirmed commodity happening sale folds the work off of sales revenue to let and sell go back, ought to be in happen current strong decrease current sale commodity income. The enterprise has affirmed those who let to the work off goods that sells commodity income produces a sale to fold, ought to rush when happen decrease current distributors to taste income. The sale discounts the item after letting attribute balance sheet day, ought to according to concerned balance sheet in the future the relevant provision of item undertakes handling.
4, the enterprise has affirmed those who let to the work off goods that sells commodity income produces a sale to fold, ought to rush when happen decrease current distributors to taste income and output tax.
5, when sale go back produces sale return actually, open rubric bill, strong decrease current income and output tax. When producing sale return actually, strong decrease current income and cost. Basis before experience can reasonable estimation retreats goods possibility to should affirm income when giving out commodity, affirm in period end with return money relevant and indebted income cannot affirm when reasonable estimation retreats goods possibility to should retreat goods to expire in work off commodity.
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