对外经贸会计专业第六节.ppt

Cash discount 现金折扣 Sales discounts in terms of seller Purchase discounts in terms of buyer Managing Discounts Exercise Problem 6.4 on page 258 24 24 24 24 24 24 24 24 24 24 24 24 4 4 4 4 4 4 4 22 22 23 23 24 24 24 24 24 24 24 24 24 24 24 24 23 23 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 24 Slide 6-* Transactions Relating to Sales Credit terms and merchandise returns affect the amount of revenue earned by the seller. Slide 6-* Sales Returns and Allowances销售退回与折让 On August 2, Kid’s Clothes sold $2,000 of merchandise to Play Clothes on credit terms 2/10, n/30. Kid’s Clothes originally paid $1,000 for the merchandise. Because Kid’s Clothes uses a perpetual inventory system, they must make two entries. Slide 6-* Sales Returns and Allowances On August 2, Kid’s Clothes sold $2,000 of merchandise to Play Clothes on credit terms 2/10, n/30. Kid’s Clothes originally paid $1,000 for the merchandise. Because Kid’s Clothes uses a perpetual inventory system, they must make two entries. Slide 6-* Sales Returns and Allowances On August 5, Play Clothes returned $500 of unsatisfactory merchandise to Kid’s Clothes from the August 2 sale. Kid’s Clothes cost for this merchandise was $250. Because Kid’s Clothes uses a perpetual inventory system, they must make two entries. Contra-revenue Slide 6-* On August 5, Play Clothes returned $500 of unsatisfactory merchandise to Kid’s Clothes from the August 2 sale. Kid’s Clothes cost for this merchandise was $250. Because Kid’s Clothes uses a perpetual inventory system, they must make two entries. Sales Returns and Allowances Slide 6-* Sales Discounts 销售折扣 On July 6, Kid’s Clothes sold $4,000 of merchandise to Play Clothes on credit with terms of 2/10, n/30. The merchandise originally cost Kid’s Clothes $2,000. Because Kid’s Clothes uses a perpetual inventory system, they must make two entries. Slide 6-* Sales Discounts On July 6, Kid’s Clothes sold $4,000 of merchandise to Play Clothes