带有现金折扣的应付帐款核算方法探讨张年根现金折扣是在较为发达的商业信用中企业之间发生赊帐业务的一种具体表现形式，它的突出特点就是企业债权债务款的实收实付数随着债务人付款的是否及时而变化，也就是说，债权人的应收帐款具有不确定性，债务人的应付帐款也具有不... Accounting method with cash discount Zhang Ngingen cash discount is a specific manifestation of the credit business in the more developed commercial credit, which is characterized by the actual payment of corporate debt claims With the debtor whether the number of payments in time whether the change, that is, creditors have accounts receivable with uncertainty, the debtor accounts payable also has not ...