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Ultima descărcare din IBN: 2024-04-27 18:54 |
SM ISO690:2012 ZLATINA, Natalia. Contabilitatea reducerilor comerciale şi financiare: Aspecte naţionale şi internaţionale
. In: Analele Ştiinţifice ale Academiei de Studii Economice din Moldova, 2012, nr. 10, pp. 249-253. ISSN 1857-1433. |
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Analele Ştiinţifice ale Academiei de Studii Economice din Moldova | ||||||
Numărul 10 / 2012 / ISSN 1857-1433 | ||||||
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Pag. 249-253 | ||||||
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A fundamental accounting issue is how to account for purchase or trading transactions when discounts are offered. The trade and financial discounts are offered to the clients by the suppliers, under the form of a percentage on the selling price, being described in detail in the contracts concluded between the parties. A business should set up its accounting system to timely process and take advantage of all reasonable discounts. In a small business setting, this might entail using a hanging-file system where invoices are filed for payment to match the discount dates. A larger company will usually have an automated payment system where checks are
scheduled to process concurrent with invoice discount dates. |
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Cuvinte-cheie reduceri de preţ, reduceri comerciale şi financiare, contabilitatea reducerilor de preţ |
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