会计学第五章.pptxVIP

会计学;Chapter 5;Conceptual Learning Objectives;Procedural Learning Objectives;Merchandising Activities;;Reporting Income of a Merchandiser;Operating Cycle for a Merchandiser;Inventory Systems — 存货;Merchandise Purchases;?Seller ?Invoice date ?Purchaser ?Order number?Credit terms ?Freight terms?Goods ?Invoice amount;Purchase Discounts;2/10,n/30;Purchase Discounts;Purchase Discounts;Purchase Discounts — 折扣;When Discount is Not Taken;When Discount is Not Taken;Purchase Returns Allowances——退回与折让;Purchase Returns Allowances——退回与折让;Purchase Returns and Allowances;Purchase Returns and Allow