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hui ji gong zuo zhong rong yi hun xiao de zhuan ye shu yu ( yi )
Author(s): 
Pages: 56
Year: Issue:  3
Journal: Finance & Accounting for Communications

Keyword:  专业术语外币会计报表折算会计工作个别会计报表外币交易汇兑损益合并会计报表折算差额记帐本位币财务状况;
Abstract: 折扣销售与销售折扣折扣销售是指销货方在销售货物或应税劳务时,因购货方购货数量较大等原因,而给予购货方的价格优惠,如购买5件,销售价格折扣10%;购买10件,销售价格折扣20%等。而销售折扣是指销货方在销售货物或应税劳务后,为了鼓励购货方及早偿还购货款,而快议许诺给予购货方的一种折扣优惠,如10天内付款,货款折扣2%;20天内付款,货款折扣1%等,由此可见,折扣销售是在销售时发生,会计上可以不作帐面反映,而销售折扣是在销货之后发生的,是一种融资性的理财费用,会计上必须作帐面处理。外币会计报表折算差额与外币交易汇兑损益外币会计报表折算差额是指外币会计报表折算时,由于会计报表的不同项目采用不同的汇率
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