根据《企业会计准则———收入》的规定，现金折扣是指在商品或劳务销售活动中“债权人为鼓励债务人在规定的期限内付款，而向债务人提供的债务折扣”，并将销售活动中发生的现金折扣作为财务费用计入当期损益。对此，本文提出几点不同的看法。１．现金折扣作为商业信用筹资方 According to the “Accounting Standards for Business Enterprises --- Revenue”, a cash discount refers to the “discount of debts to the debtor provided by the creditors in order to encourage the debtors to pay within the prescribed time limit” in the sales of goods or services, and the sales activities Cash discounts incurred are included in the profit or loss for the current period as financial expenses. In this regard, this article made a few different views. 1. Cash discount as a commercial credit financier