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【速搜问答】商业折扣怎么计算

问答 admin 8个月前 (04-03) 148次浏览 已收录 0个评论

汉英对照:
Chinese-English Translation:

商业折扣就是打折了,比如商品打九折,那么现在的售价等于原价乘以九折。计算公式:现价=原价*折扣百分比(九折就是90%)。商业折扣是一种为了渠道成员即将开展工作而使用的价目表的削减价格。商业折扣对会计核算不产生任何影响。

A trade discount is a discount. For example, if the price of a product is 10% off, the current price is equal to the original price multiplied by 10%. Calculation formula: current price = original price * discount percentage (10% discount is 90%). Trade discount is a kind of cut price for the price list that channel members are going to work on. Trade discount has no effect on accounting.

商业折扣就是打折了,比如商品打九折,那么现在的售价等于原价乘以九折。计算公式:现价=原价*折扣百分比(九折就是 90%)。商业折扣是一种为了渠道成员即将开展工作而使用的价目表的削减价格。商业折扣对会计核算不产生任何影响。

A trade discount is a discount. For example, if the price of a product is 10% off, the current price is equal to the original price multiplied by 10%. Calculation formula: current price = original price * discount percentage (10% discount is 90%). Trade discount is a kind of cut price for the price list that channel members are going to work on. Trade discount has no effect on accounting.

企业会计制度规定,企业采用商业折扣方式销售货物的,应按最终成交价格进行商品收入的计量。纳税人采取折扣方式销售货物,如果销售额和折扣额在同一张发票上分别注明的,可按折扣后的销售额征收增值税。

According to the enterprise accounting system, if an enterprise sells goods by means of commercial discount, it shall measure the commodity income according to the final transaction price. If the sales amount and discount amount are respectively indicated on the same invoice, VAT can be levied on the discounted sales amount.

商业折扣有两种做法,一是折扣销售,即按照折扣后的金额开具发票,确认收入,计算销项税额;二是销售折扣,即将未折扣前的销售额与折扣额开在同一份发票上。这两种做法均符合现行流转税、所得税处理及会计处理的规定。

There are two ways of trade discount: one is discount sales, that is, issuing invoice according to the amount after discount, confirming income and calculating output tax; the other is sales discount, that is, the sales before discount and discount amount are written on the same invoice. These two methods are in line with the current turnover tax, income tax treatment and accounting treatment.

用户日常购买打折的商品时要注意商家的规定,比如商品的售后服务,买了之后可不可以退等,同时注意打折商品的保修政策,避免出现纠纷的情况。同时注意打折商品是不是真的便宜,商家有没有先提价后打折的情况。

Users should pay attention to the rules of the business when they buy discounted goods, such as after-sales service of the goods, whether they can return the goods after they buy them, and pay attention to the warranty policy of the discounted goods to avoid disputes. At the same time, we should pay attention to whether the discount products are really cheap, and whether the merchants raise the price first and then discount.


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