九、案例分析根据该公司提供的财务分析数据,2006年度该公司发生以下经济业务: 1．在与北京大华通讯有限公司签订的购销合同中,约定全年按照销货总额的1％给予北京大华通讯有限公司销售折扣,并折合实物资产(折货)予以结算。全年已经通过实物资产折扣总额为100万元,该公司在年度财务报表中未反映在销售收入,而是通过“折扣及折让”科目核算冲减了销售收入净额。 Case Study According to the financial analysis data provided by the company, the following economic business took place in 2006: 1. In the purchase and sales contract with Beijing Dahua Telecommunications Co., Ltd., it was agreed that Beijing UOB Communications Co., Ltd. would be given a sales discount of 1% of the total sales volume and shall be settled as physical assets (out of stock). In the whole year, the total amount of physical assets discounted was RMB 1 million. The Company did not reflect the sales revenue in the annual financial statements but offset the net sales revenue through “discounts and discounts”.