企业让利销售是指企业为促进商品周转，在销售过程中，给予经营者或消费者一定的商品价格折扣或实物补偿的一种销售方式。根据《企业会计制度》第８６条规定：“销售商品的收入，应按企业与购货方签订的合同或协议金额或双方接受的金额确定。”在实际工作中，企业为适应市场的 Business profit sharing sales refers to the business to promote the turnover of goods in the sales process, given to the operator or consumer price discount or kind of a kind of sales in kind. According to Article 86 of the Accounting System for Business Enterprises, “the revenue from the sales of commodities shall be determined according to the amount of the contract or agreement signed between the enterprise and the purchaser or the amount accepted by both parties.” In practical work,