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gou jin huo wu de xian jin zhe kou bu ying chong jian cai gou cheng ben
Author(s): 
Pages: 26-27
Year: Issue:  9
Journal: Finance and Accounting Monthly

Keyword:  现金折扣购货单位当期收益财务费用信用期折扣率本年利润财务政策帐务处理日至;
Abstract: <正> 企业购买货物,在销货企业提供现金折扣的情况下,在折扣期内支付了货款而取得的现金折扣,帐务上如何处理,目前主要有两种观点:一种是冲减所购货物的采购成本;另一种是作为当期收益冲减企业的财务费用。笔者赞同后者,其理由如下:首先,对购货单位来讲,现金折扣是在付款的信用期内提前付款而取得的报酬。提前付款,相当于购货单位给予销货单位从实际付款日至规定付款之日所隔天数的贷款,这样取得的现金折扣,就相当于该期间对销货单位提供贷款的利息。一般情况下,销货
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