企业购销活动中的折扣与折让核算

Accounting of the Discount and Rebate in the Purchases and Sales of the Enterprises

商业折扣通常按净额法核算,且要注意增值税专用发票的开具形式;对于现金折扣则可按总额法核算,购销双方对实际发生的现金折扣分别作为理财收益和理财费用处理;而对于购销后发生的折让,双方应分别冲减采购成本和销售收入,并同时调整增值税账户。

Business discount is often assessed according to the net volume,the writing form of the add-value tax invoice should be paid more attention to.Cash discount is examined and calculated according to the total volume,the cash discount is treated as financing income and financing expenditure by buyers and sellers accordingly.As to the rebate after the purchas- es and sales,it is reduced from purchasing costs and market income by buyers and sellers respectively,meanwhile the add-value tax accounts are adjusted.