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商业竞争中为了拉拢和吸引客户,企业在买卖双方达成交易时,往往附有各种优惠条件,如商业折扣、现金折扣,在会计记载经济业务时,应考虑这些折扣因素。商业折扣与现金折扣是两个不同的概念,有着本质区别。本文试从以下六个方面予以比较。⒈产生的原因不同。商业折扣的...
In order to win over and attract customers in business competition, enterprises often have various preferential terms such as commercial discounts and cash discounts when the buyers and sellers enter into transactions. These discount factors should be taken into account when accounting for the economic business. Commercial discounts and cash discounts are two different concepts, with the essential difference. This article tries to compare the following six aspects. ⒈ different causes. Commercial discount ...