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本文主要介绍ACCA考试《F3财务会计》辅导资料。希望本文能够帮助您更好的全面了解2012年ACCA考试的相关重点!!

5.4 Trade discount:

● A discount given for ordering in large quantities or as an incentive for regular customers.

● Merely a reduction in the selling price of goods at the point of sale. (promotion price)

● The transaction is initially recorded at the discounted price.

Example:

Lucy is a wholesaler of electronic goods. Tom, her regular customer, wishes to order 15 sets of VCD players. The list price is $250 per set. On account of their close business relationship. Lucy offers a 5% trade discount.

In Lucy’s books:

Credit sales $3,562.50

In Tom’s books:

Credit purchases $3,562.50

Cash discounts are given to encourage trade receivables to settle their debts before the credit term expires.

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