销售折扣及其核算王建化新财会制度规定，可作会计核算的销售折扣主要指销售业务中的现金折扣。所谓现金折扣，是指在商业信用的情况下为了及早收回货款或推销商品而给予购货方在价格上的折扣。例如，某企业购进商品一批，销货发票的金额为８００元，日期是１０月１２日，... Sales Discounts and Accounting Wang Jianhua’s new accounting system stipulates that sales discounts available for accounting mainly represent cash discounts in sales business. The so-called cash discount, refers to the case of commercial credit in order to recover the purchase price or early to give the buyer the buyer in the price discount. For example, a company purchased a batch of goods, sales invoice amount of 800 yuan, the date is October 12, ...