销货退回、销售折让和折扣在会计处理上应有区别南宁市新城福利五金总厂黄成利企业发生的销货退回、销售折让和折扣，新财务会计制度规定均作冲减销售收入处理。但本人认为，三者之间存在着形式、本质上的差异，因而在会计处理上应有所区别。销货退回，是指购买者由于产品... Sales returns, sales discount and discount in the accounting treatment should be the difference Nanning City Metro Hardware Hardware Huang Chengli enterprises returned sales, discounts and discounts on sales, the new financial accounting system provisions are to offset sales revenue processing. However, I think there is a difference in form and essence between the three, so there should be a difference in accounting treatment. Sales returned, refers to the buyer due to product ...