贵刊１９９８第７期发表了管一民的《析现金折扣总价法之不足》一文，建议采用净价法处理现金折扣。笔者认为我国目前不宜采用净价法。对现金折扣的处理采取净价法的优点是销售收入和购货成本按真实的成本（净额）入帐。体现了谨慎性原则。但是期末结帐时，对已经超过期限... In 1998, you published the seventh issue of 1998, Guan Yimin’s “analysis of deficiencies in the cash discount method,” a text, proposed the use of net price method to deal with cash discounts. I believe that China should not adopt the net price method at present. The advantage of adopting the net price method for the treatment of cash discounts is that the sales revenue and the purchase cost are charged at the true cost (net). Embodies the principle of prudence. However, at the end of the checkout, the period has expired ...