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you hui yu cai wu chu li
Author(s): 
Pages: 18
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  企业利润商业企业工业企业进销差价支付价款销售收入零售商店财政收入无则货方;
Abstract: <正> 近年来,工业企业为了推销某些产品,实行对商业企业让利,或称“优惠”;有的只限批发,有的规定购买多少以上才给予优惠。此项让利通常厂方在售货结帐时按正常的售价少收一定比例的货款。商业企业在获得这种让利后财务处理上因并无明确规定,各家并不一致.有的照厂方优惠条件(或按一定比例)转让与消费者,有的则作为本店收益处理反映在企业利润中,有的则作为专用基金,或作为职工额外所得发给职工,而不能反映于企业利润
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