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来源：百度知道 编辑：UC知道 时间：2024/05/13 14:11:37
Revenue from merchandise sales is usually identified as Sales.
Sometimes a business will use a more exact title, such as Sales of Merchandise. A business may sell merchandise for cash. Cash sakes are normally rung up (entered) on a cash register. At the end of the day, Cash must be debited, and Sales must be credited.
How do retailers record sales made with the use of MasterCard or VISA? Sales to customers who use such bank credit cards are usually treated as cash sales. The credit card receipts (slips) for these sales are deposited by the seller directly into the bank. Normally, banks charge service fees for handling credit card sales. These service fees should be debited to Bank Credit Card Expense.
Sales may also be made by accepting a customer’s nonbank credit card (such as American Express). These sales must be reported directly to the card company before cash is received. For example, assume that nonbank credit card sales of $1000 are
销售会计
从销货中所得的收入通常被定义为销售.
有时一个企业会用一个更准确的定义,比如商品的销售.一个企业或许会因为现金而卖出商品.现金款项常常被记入现金日记帐中.一天的营业结束后,现金被记入借方,而销售被记入贷方.
零售商怎样利用万事达信用卡或维萨信用卡来记录销售呢?那些用诸如此类银行卡的顾客对于他们的销售常被认做现金销售.售货者直接拿着记录这些交易的信用卡收据去银行(获得现金).通常,银行会对处理信用卡业务收取手续费.这些手续费应被记入银行信用卡费用的借方.
销售也可通过允许顾客的非银行卡(比如美国快递)达成.这些销售通常会在现今收到前直接汇报给信用卡公司.比如,假设非银行信用卡花费了1000美圆并且汇报在1月20号汇报给了信用卡公司.在1月27号,该公司扣除了50美圆服务费并把950美圆汇给了销货者.
这样的交易被销货者如下记录:
销售折扣
正如我们在讨论购买交易中提到的那样,一个卖家可能会被提供买家的贷款条件(信用)包括因提早付款而得到的折扣.比如2/10,n/10.这样的折扣常被卖家作为销售折扣.销售折扣常在交易的最初记录中被扣除.这样,销售折扣帐常被看作是与销售相反的帐项.
销售退回和津贴
商品仅可能被退回给卖家(销售退回).买家或许会因为货品的缺点或别的什么原因(销售津贴)而给予一个相对于最初销售价格来说的折扣.如果在帐目上记录销售的退回或津贴,卖家常常公布买家的买卖协议.
营业税
几乎所有的州和各种繁杂的单位都对于商品的销售征说.那些为了将商品专卖给其他人的企业在购买商品时允许被免除营业税.仅仅是最终购买者支付了营业税.营业税的义务在买卖达成的同时就产生了.
Accounting for Sales 销售会计
Revenue from merchandise sales is usually identified as Sales.
Sometimes a business will use a more exact title, such as Sales of Merchandise. A business may sell merchan