折扣





Confusion grey.svg  提示：本条目的主题不是折現。
























會計學
Early 19th-century German ledger

財務會計 · 管理會計 ·


稅務會計 · 商業會計











  • 查

  • 论

  • 编


折扣是指原本的價格變成較便宜的定義。通常會有折扣的情形，於有折扣活動、打折活動或折扣條件出現的頻率較高。





  • 企業折扣：指企業給予之折扣，在會扣應列入帳簿裡記帳。

  • 活動折扣：指在活動期間的折扣條件，具有時間性。故此種折扣形式雖然廣受歡迎，但是因為受限於時間限制，所以不時間隨意延長。在會計裡此種折扣應不列入帳簿裡記帳。

  • 現金折扣：指企業給予顧客一段期間還清債，但同時企業可能因此折扣，所以會比原本應收之帳款還要少。在會計裡，此種折扣要列入帳簿裡記帳。[1]

  • 數量折扣：指有達到一定的數量要求所得到的折扣。

  • 功能折扣

  • 季節折扣：指在特定季節期間所特有的折扣，例如：春季新品特賣會。

  • 折扣條件：指此折扣在發生前有其相對之條件，必須符合條件才有對應之折扣。在會計裡，此種折扣要列入帳簿裡記帳。

  • 折讓：通常指雙方協定後同意的讓免部份。

  • 讓免：通常指價格數目較大時，最後的末幾碼讓免。

  • 減免：指有相關單位補助之部分，如政府補助、企業補助等。[2]




目录






  • 1 折扣條件表示方式


  • 2 相關條目


  • 3 參考資料


  • 4 外部連結





折扣條件表示方式


  • 若簡單以 a/b 表示折扣條件，則a為折扣率、b為天數，而a和b的數一定會呈現成反比現象，即表示時間過的越久，折扣率越低。例如：2/10,1/20,n/30，表示10天內付款的折扣率為2%；11~20天付款的折扣率為1%；最晚應於30天內付款，且21~30天付款無任何之折扣率，而n的意思是無任何折扣之縮寫。

折扣條件舉例：若企業賒購商品之總價為10,000元，折扣條件為2/10,1/20,n/30，企業在第7天先付6,000元，第15天再付剩下的4,000元，則：第7天支付之部份可獲得折扣120元，第15天支付之部分可獲得折扣40元，2次總共可獲得折扣160元。其相關之分錄：


   進貨     10,000

      現金      9,840

      進貨折讓    160


相關條目



  • 會計科目

  • 分錄

  • 加成

  • 百分比



參考資料





  1. ^ 現金折扣、商業折扣的會計與稅務處理_中鋁網


  2. ^ 看動畫學會計─IAS20政府補助之會計及政府輔助之揭露




外部連結



  • 現金折扣、商業折扣的會計與稅務處理_中鋁網

  • 看動畫學會計─IAS20政府補助之會計及政府輔助之揭露

  • 找優惠、找折扣




-

Popular posts from this blog

How to pass form data using jquery Ajax to insert data in database?

Image
.everyoneloves__top-leaderboard:empty,.everyoneloves__mid-leaderboard:empty,.everyoneloves__bot-mid-leaderboard:empty{ height:90px;width:728px;box-sizing:border-box; } 1 I have 4 tables namely stud, country_master_academic,master_state and master_city. The main problem is that my form consists of many different fields like textbox, radio buttons, dropdown and an image file, so i am getting really confused. I can't insert data in database. Please help me. I tried many times but its not working. Thanks for the help in advance. Modal in home.php page <div class="container"> <div class="modal fade" id="add_data_modal" role="dialog"> <div class="modal-dialog"> <div class="modal-content"> ...
Read more

National Museum of Racing and Hall of Fame

Image
Coordinates: 43°04′35″N 73°46′24″W  /  43.0763°N 73.7734°W  / 43.0763; -73.7734 Professional sports hall of fame in Saratoga Springs, New York National Museum of Racing and Hall of Fame National Museum of Racing and Hall of Fame Established 1951 Location Saratoga Springs, New York Type Professional sports hall of fame Director Cathy Marino Curator Victoria Tokarowski Website racingmuseum.org The National Museum of Racing and Hall of Fame was founded in 1951 in Saratoga Springs, New York, to honor the achievements of American Thoroughbred race horses, jockeys, and trainers. In 1955, the museum moved to its current location on Union Avenue near Saratoga race course, at which time inductions into the hall of fame began. Each spring, following the tabulation of the final votes, the announcement of new inductees is made, usually during Kentucky Derby Week in early May. The actual inductions are held in mid-August during the Saratoga race meeting...
Read more

Guess what letter conforming each word

Image
6 $begingroup$ This is an entry in the Fortnightly Topic Challenge #41: Short and Sweet. 1 letter only could be mean anything . With an additional letter in front , could be used as medicine component and something you definitely learn or at least heard once. Add another letter in front , you would possibly hear that many times . Add an additional letter in front , you would found an independent country . With an additional letter, in the end , you would found something related to apple . Add another letter in the end , you would found something bad . Hint: Each letter is unique . word knowledge letters chemistry share | improve this question ...
Read more