销售折扣与销售折让都属于市场经济体制下企业常用的促销策略中的价格策略范畴,通过让出一定比例的利益归购货方所有来促销售的实现,以便加速资金周转给企业带来更多的盈利。不过,二者也有区别。 (一)内涵不同。商品的销售折扣是指企业在赊销和商业信用的情况下,为了推销商品和及早收回销售货款,而给予购货方一定的折扣,它包括两种形式:即商业折扣和现金折扣。商业折扣是企业按照标明的商品零售价格开出发票,然后在此基础上给流通领域中批发、零售环节的一定折扣。我国的图书发行企业几十年来都是用这种方法进行经营和核算的;现金折 Sales discounts and sales discounts are all within the category of price strategies in the popular marketing strategies of enterprises under the market economy system. They can promote the realization of sales by giving up a certain percentage of profits to the buyer, so as to accelerate the turnover of funds to the enterprises. More profitable. However, there are differences between the two. (a) The content is different. The sales discount of goods refers to the discount given by the buyer to the buyer in order to promote the goods and early recovery of the sales payment. It includes two forms: commercial discount and cash discount. Commercial discounts are based on invoices issued by the company in accordance with the retail prices of the goods indicated, and then on the basis of this, certain discounts are given to the wholesale and retail links in the circulation sector. China’s book distribution companies have used this method for business management and accounting for decades;