The server is under maintenance between 08:00 to 12:00 (GMT+08:00), and please visit later.
We apologize for any inconvenience caused
Login  | Sign Up  |  Oriprobe Inc. Feed
China/Asia On Demand
Journal Articles
Laws/Policies/Regulations
Companies/Products
Bookmark and Share
qian yi zong jia fa hui ji he suan dui shui shou de ying xiang
Author(s): 
Pages: 66-67
Year: Issue:  3
Journal: Taxation Research Journal

Keyword:  会计核算现金折扣总价法应收账款理解方式财务费用应交增值税会计分录中央财经大学销货折扣;
Abstract: 浅议总价法会计核算对税收的影响□孙讷孙群总价法是企业销货存在现金折扣时以未减现金折扣前的金额作为实际售价确认应收账款入账金额的一种方法。这种方法把现金折扣理解为为鼓励客户提早付款而获得的经济效益。销售方给予客户的现金折扣,从融资角度出发,属于一种理财...
Related Articles
No related articles found