作业帮什么是trade discount,cash discount,settlement discount?
来源：学生作业帮助网 编辑：作业帮 时间：2024/05/04 13:58:47
什么是trade discount,cash discount,settlement discount?
什么是trade discount,cash discount,settlement discount?
什么是trade discount,cash discount,settlement discount?
cash discount和settlement discount是基本相同的,都是提前付款,或者现金付款所享受的优惠,原理是相同的,卖家希望快点收回钱,所以你付钱越早给您的优惠越多；这个的处理方法是将折扣部分作为费用处理；
trade discount通常是针对促销活动一类的,比如买2件减100元钱这种,或者买100件单价就降低3块钱,也就是商家为了刺激你多买一些给的折扣,这种折扣不做费用,直接把销售价格按照折扣后的价格记录就可以了~
下面这个是对比：
Cash Discount
Trade Discount
Is a reduction granted by supplier from the invoice price in consideration of immediate or prompt payment
Is a reduction granted by supplier from the list price of goods or services on business consideration re:buying in bulk for goods and longer period when in terms of services
As an incentive in credit management to encourage prompt payment
Allowed to promote the sales
Not shown in the supplier bill or invoice
Shown by way of deduction in the invoice itself
Cash discount account is opened in the ledger
Trade discount account is not opened in the ledger
Allowed on payment of money
Allowed on purchase of goods
It may vary with the time period within which payment is received
It may vary with the quantity of goods purchased or amount of purchases made