| 浅析现金折扣的运用 |
| |
| 引用本文： | 张敏.浅析现金折扣的运用[J].江苏经贸职业技术学院学报,2006(2). |
| |
| 作者姓名： | 张敏 |
| |
| 作者单位： | 广东青年干部学院,广东,广州,510507 |
| |
| 摘 要： | 销货方以赊销的手段促进销售的同时,为鼓励购货方早日付款,往往会提供现金折扣。购货方应计算放弃现金折扣所需负担的成本,以决定是否享受现金折扣;销货方应计算提供现金折扣所产生的成本增减净额,以决定是否提供现金折扣和提供什么条件的现金折扣。
|
| 关 键 词： | 商业信用 现金折扣 现金折扣成本 |
Brief Analysis on Cash Discount Utilization |
| |
| Authors: | ZHANG Min |
| |
| Abstract: | In order to stimulate the buyers to pay sooner,the suppliers often provide the cash discount for buyers when they promote sales by credit sales.The buyers should calculate the cost when they give up cash discount before decide whether enjoy the cash discount or not.The suppliers should calculate the increased net cost which the cash discount produces before providing the cash discount. |
| |
| Keywords: | credit sales cash discount cash discount cost |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
